Research On The Tax Incentive Mechanism Of Commercial He Alth Insurances

The problem concerning the tax incentive mechanism of commercial health insurances is one of the key issues of financial and tax system reform at the present stage,and a key factor relating directly to the sustainable development of China's medical security system.A more rational,fair tax incentive mechanism of commercial health insurances is of prime practical importance to actively promoting the development of China's commercial health insurances,and provides an institutional guarantee for commercial health insurances to bring into full play its functions beyond the capacity and coverage of social basic medical insurance.The tax incentive mechanism of commercial health insurances involves a research carried out based on the organic combination of tax incentive by law and the practical operation of tax law in China's commercial health insurances.The research aims to institute tax incentive rules at the theoretical level for commercial health insurances as an important,definite branch of China's medical security system under the framework of the national medical insurance system;increase the low expected substantial effect of tax incentive for commercial health insurances from a practical perspective.Its core aim is to optimize the direction and select a path for the establishment of a tax incentive mechanism that supports the development of China's commercial health insurances,and provide a strong impetus for the reformation of China's health insurances system.Especially,it can enable every commercial health insurance taxpayer to enjoy “benefits”from tax incentive by perfecting the factors of commercial health insurance tax incentives,to finally enhance the well-being of every citizen and family.Apart from introduction and conclusions,this paper falls into five parts:Part 1 presents the“basic theory of the tax incentive mechanism of commercial health insurances”.This part studies the state's grounds for taxation from commercial health insurances in the perspective of sociology and tax law,and highlights the necessity of establishing a tax incentive mechanism for China's commercial health insurances;analyzes the basic principles essential for the establishment of a tax incentive mechanism for commercial health insurances,including the principle of legality of tax incentive,livelihood and well-being principle,and principle of efficiency.Part 2 presents the“current status of the tax incentive mechanism of China's commercial health insurances”.This part mainly reviews the legislation for subject of tax payment,object of taxation,base of taxation and rate of taxation involving commercial health insurance tax incentives,and makes a practical survey on the cost of the tax incentive available to commercial health insurances,aimed at helping identify defects in the tax incentive mechanism of China's commercial health insurances.Part 3 presents the“defects in the tax incentive mechanism of China's commercial health insurances”.Continuing from the preceding part,this part systematically analyzes the problem of legislative form and substance existing in the tax incentive mechanism of China's commercial health insurances,the problem of tax incentive cost existing in the commercial health insurances,the problem concerning selection and exclusion of subjects of taxation in commercial health insurance tax incentives,the problem about commercial health insurance tax incentives including income tax deduction,value-added tax deduction and tax exemption,and the problem of tax rate setting and adjustment in reference to commercial health insurance tax incentives.Part 4 presents the“the current condition of foreign commercial health insurance tax incentives,and their implications for China”.This part summarizes the legality of foreign commercial health insurance tax incentives at the level of content,its fairness at the level of interest,and its efficiency at the level of cost by systematically reviewing and analyzing the current condition of commercial health insurance tax incentives in America and OECD members,in the hope of providing a useful reference for improvement of the tax incentive mechanism of China's commercial health insurances.Part 5 presents an“improvement in the tax incentive mechanism of China's commercial health insurances”.This part puts forward suggestions for the solution of the problems mentioned in Part 3 from five aspects,mainly including: First,improve the general idea of legislation for commercial health insurance tax incentives in China.Second,improve the tax incentive mechanism of China's commercial health insurances from the standpoint of the subject of tax payment.Third,improve the tax incentive mechanism of China's commercial health insurances from the standpoint of the objects of taxation.Fourth,improve the tax incentive mechanism of China's commercial health insurance from the standpoint of the base of taxation.Fifth,improve the tax incentive mechanism of China's commercial health insurances from the standpoint of the rate of taxation.