Research On Fiscal And Tax Policies For The Development Of Commercial Health Insurance

At present,China’s social security system has become increasingly perfect,in such an era background,the relevant departments have paid more and more attention to the development of commercial health insurance,has formulated a number of financial and tax policies to promote the development of commercial health insurance,has produced a certain effect.However,the current situation is not optimistic,and there is still a lot of work to be done to ensure adequate medical standards.Based on the development situation of commercial health insurance in Shandong Province,this thesis presents and analyzes the functions and deficiencies of the current relevant fiscal and tax policies,and focuses on studying the adjustment direction of fiscal and tax policies in order to support the development of commercial health insurance.Based on the above ideas,this study adopts scientific research analysis method to study commercial health insurance.Firstly,it sorts out and demonstrates the background and significance of this study,summarizes the research status at home and abroad,and determines the target direction of this study.Then,it expounds related concepts and explains and analyzes the relationship between fiscal and tax policies and commercial health insurance.By referring to the essence of quasi-public goods theory,service-oriented government theory,tax expenditure theory and other theories,this thesis provides a basis for analyzing the impact of fiscal and taxation policies on commercial health insurance.Combined with the development situation of commercial health insurance in Shandong Province,this thesis analyzes the effect of existing fiscal and taxation policies on commercial health insurance.Interviews and questionnaires are conducted among insurance practitioners and insurance consumers in Shandong Province.Then,the thesis analyzes the problems existing in the current policy from the aspects of policy motivation,product competitiveness enhancement,policy mechanism flexibility and application of science and technology system,and draws on the experience of foreign fiscal and tax policies to promote the development of commercial health insurance,and explores specific solutions.Research shows that commercial health insurance is a kind of non-compulsory insurance,in the analysis of relevant fiscal and tax policies,it is necessary to start from the shortcomings of the current policy,one is to improve the policy impetus,the second is to enhance product competitiveness through the implementation of policies,the third is to improve the flexibility of the policy,and the fourth is to effectively use scientific and technological means to enhance convenience.Through more targeted fiscal and tax policies,promote the rapid development of commercial health insurance.