Research On The Development Of Personal Tax Preferential Commercial Health Insurance In China

Commercial health insurance is an indispensable part of promoting the development of China's insurance business,and its importance is self-evident.However,in the past 30 years,commercial health insurance has not played a significant role in promoting the development of the entire insurance industry.Until 2013,various national departments have successively released a number of documents on promoting the development of commercial health insurance,indicating that the party and the government attach great importance to commercial health insurance and injecting impetus into the development of commercial health insurance.Among them,tax preferential policies have been developed in commercial health insurance The implementation of China is the first time in China.In January 2016,the pilot work on personal tax premium health insurance in 31 provinces across the country began.From July 1,2017,the scope of implementation of the pilot policy on personal income tax for commercial health insurance was extended to the whole country.Since January 2016,personal tax premium health insurance has gone through 4 years in China,but its development has not been as expected.In addition,the new personal income tax law has been fully implemented since January 1,2019.Therefore,the personal tax preferential type is discussed.The development of commercial health insurance in China is really necessary.This article analyzes PICC "Personal Tax Preferential Health Insurance(Universal)A1" for health-loving individuals "as an example.First,introduce the development history,development overview,and problems in the development of personal tax premium health insurance;second,by introducing the "Love Health A1"personal tax premium product and comparison with other similar products in the same industry,the analysis The advantages and disadvantages of this product and the case of claims in the actual insurance process of this product.Third,by comparing the mature experience of the development of tax-exempt health insurance in the United States,Germany,Australia and other countries,this article summarizes the experience enlightenment of foreign commercial health insurance tax incentives on China's personal tax-exclusive health insurance.Finally,it puts forward relevant suggestions for the problems existing in China's personal tax superior commercial health insurance.On the basis of the above,the conclusions of this paper are drawn,and the direction of further research is proposed.It is hoped that this article can contribute to the development of tax-exempt health insurance in China and contribute to the construction of a multi-level social security system.