Study On Preferential Tax Policy Of Commercial Health Insurance In China

Commercial health insurance is a type of personal insurance operated by commercial insurance companies to compensate the insured for medical expenses due to illnesses or injuries or to compensate the insured for loss of disability and unemployment due to illnesses or accidents. As it involves the insurer, the applicant and health care providers, the risks of health insurance are different from others'. They not only include adverse selection and moral hazard in the insurance process, but also include financial risks caused by the difficulties to conduct effective control on medical behaviors .Since the resumption of demestic personal insurance business in 1982, the commercial health insurance market has been in the development process of more than 20 years. Commercial health insurance system in China has been formed and play a leading role in social stability. However, the current growth of commercial health insurance can not meet the demand of the social and economic development. Nowadays vacancy in supplying and insufficient effective demand in the commercial health insurance market are very serious. They are mainly due to the ungrounded favorable tax policies, which fail to trigger the interests of both the enterprise and the individuals in commercial health insurance and encourage the active participation of insurance companis. Nevertheless, the discussion on how to build preferential tax policy of commercial health insurance in China has never been conducted profoundly and systematically. Therefore, this thesis is aimed at explaining this difficult and challenging topic in a systematic manner, and try to initially establish preferential tax policy of commercial health insurance based on specific historical background in China.The whole thesis consists of 5 chapters, and the framework goes as below:Chapter 1. Exordium. The chapter briefly indicates topic sources, research purposes as well as research significance, and introduces present research situation as well as related literatures at home and abroad, and describes research methods as well as analytical framework.Chapter 2. Theoretical analysis on the influence for preferential tax policy on commercial health insurance. It's a theoretical foundation and it has three parts. The first part shows the elements about preferential tax policy of commercial health insurance. The second part explains the influence for preferential tax policy on commercial health insurance, which includes the effect of supply and demand and the balance between equity and efficiency. The third part puts forward the precondition of preferential tax policy.Chapter 3. Preferential tax policy of commercial health insurance in OECD. The chapter dominately investigates preferential tax policy to apply in the commercial health insurance in OECD and provides related evaluation.Chapter 4. The inspiration from preferential tax policy of commercial health insurance in OECD. It's one of the keys in the thesis and it contains three parts. The first and second parts introduce current situation and the problem related to preferential tax policy of commercial health insurance in China. The third part is the core part of the chapter and puts forward experience reference in detail on the basis of compared analysis.Chapter 5. Policy suggestions for preferential tax policy of commercial health insurance in China . This is the most important chapter in this thesis. The chapter emphatically addresses the current problem about our preferential tax policy of commercial health insurance centering on foreign experience and gives some measures for improving.This paper has 3 main innovations and discoveries in the following aspects:Firstly,The innovation of subject selecting. The discussion on how to build preferential tax policy of commercial health insurance in China has never been conducted profoundly and systematically. From this perspective, this thesis can contribute to the reform of preferential tax policy on commercial health insurance in China.Secondly, The innovation in research method and knowledge system. The thesis is interdisciplinary research which integrats insurance science with public finance. Its research methods have a tendency of diversification.Thirdly, In the initial stage of the development of commercial health insurance in China, the thesis provides a comprehensive and objective evaluation on preferential tax policy of commercial health insurance in OECD, and there is positive significance of building relative policies.