Research On The Legal System Of Tax Preferential On Commercial Health Insurance

The commercial health insurance is a kind of commercial insurance,which aims at making profits.It is operated by market mechanism,insured and canceled by one's own volition.It plays an irreplaceable role in the medical security system of a state.In recent years,this kind of role it plays is more obvious,and also achieved a more favorable position constantly in the financial field in China.Along with the introduction of the 13 th Five-Year plan,the slogan of “Healthy China” is widely known by people around China.Yet,some policies have been put up to back up the development of the industry of commercial health insurance,tax preferential is included as well.Tax preferential is a main macro-control means of a country.Hence,governments usually adopt the preferential tax policies when guiding the development of the commercial health insurance market,that is,by using policies,such as,fiscal subsidies or tax preference to stimulate its needs and management,thus,can influence and adjust the market scale of commercial health insurance.By now,there are many problems in the tax preferential,and it is necessary to perfect the corresponding its preferential tax policy.In view of this,this paper is on the basis of clarifying,the preferential tax policy's impact on commercial health insurance and measures that those developed countries have taken,analyzing the legal problems of China's commercial health insurance,together with the current situation of the tax preference on the commercial health insurance system abroad.The author put forward to some legal countermeasures to perfect China's commercial health insurance.To be specific,apart from the introduction part and the conclusion part,this paper mainly discusses four parts as follows:The first part of the paper is some basic theories of commercial health insurance.This part elaborates the concept of commercial health insurance,analyzing the current situation,describing the preferential tax policies and analyzing the relationship between commercial health insurance and preferential tax policies in detail.The second part of this paper mainly analyzes the present situation and its existing problems.This part introduces the suppliers and demand sides preferential tax policy of commercial health insurance products in detail,analyzing its existing problems,including the subject system of the preferential on commercial health insurance is unfair,the narrow related kinds of the preferential tax,the single way of the preferential tax,the low level of legislation of the tax preferential system on the commercial health insurance.The third part examines the present situation and its experience abroad for reference of the legal system on the preferential tax on commercial health insurance,finding that these developed countries have already established some relatively perfect regulation tax system.Not only do they have quite reasonable tax categories,but also wide range of patterns on the tax preferential.All of these systems do have some extremely significant references for us.The forth part is the perfection for the legal regulation of the preferential tax on commercial health insurance.The author put forward to some specific measures to solve the problems,such as,exercising different tax rates and different degrees of deductible items,regulating exemption reduction pointedly,completing the ways of the preferential tax,including the direct way and indirect way,complementing legal system of the preferential tax on commercial health insurance,like enhancing the level and the quality of the legislation,establishing a social welfare oriented commercial health insurance,and building up the budget management of tax expenditure.This part is also the most important and difficult part.