摘要
商业健康保险的角色定位决定了其发展程度与我国医疗保障系统的改革目标息息相关,税法对商业健康保险发展的导引作用有积极的意义。在详细分析我国商业健康保险税法制度现状的基础上,本文提出了在全面考虑税法要素的各个方面基础上构建促进我国商业健康保险发展的税法制度。
The role of commercial health insurance determines that its development level is closely related to the goals of the reform of the social heahhcare system in our country. The tax law can significantly incentivize the development of commercial health insurance. The paper conducted a detailed analysis of the present commercial health insurance tax law system. Then it offered suggestions that, while comprehensively considering all elements of tax law, we should construct a tax system that could promote the development of China＇ s commercial health insurance.
出处
《保险研究》
CSSCI
北大核心
2013年第8期78-85,127,共9页
Insurance Studies
关键词
商业健康保险
税法制度
commercial health insurance
taxation system
