Research On Tax Policy Issues Of Commercial Health Insurance In China

The first commercial health insurance in China begins at the last century80’s. Although a huge space for development,the domestic insurance market has shown health insurance has always been tepid as it still in early stages so far.From the perspective of the development experience of developed countries,tax incentives is recognized as "booster" of commercial health insurance development in the insurance industry.From the point of view of our country,to give tax incentives for health insurance,to support health insurance intervene in health care reform,and to encourage innovative change in health insurance.can not only conducive to the development and prosperity of the the health insurance market,but also can promote the formation of multi-level medical security system.The purpose of this paper is to propose commercial health insurance tax incentives suitable for China,which from the perspective of tax policy.combined with the characteristics of commercial health insurance as well as the specific conditions of the establishment of multi-level medical security system.This article is the integration of research Insurance and Finance.according to the different characteristics of the two disciplines,trying to combine the two,developed for business health insurance tax policy for China’s development.From an economic point of view,the paper analyzes the impact of taxation on commercial health insurance demand, supply and equilibrium.and then push the common personality.made the tax system for the development of commercial health insurance market importance. According to various problems of tax system on commercial health insurance.and the combination of the developed countries in the process of development of commercial health insurance and the specific conditions of our country,then proposed factors should be considered and related reform proposals to make the development of China’s commercial health insurance better.