我国个人税优健康险试点实施及完善政策的探讨

Discussion on Implementation and Improvement of Preferential Tax Policies in Private Health Insurance

国际经验表明,税优政策是促进商业健康保险发展的主要杠杆,能够将部分潜在需求转换为现实购买力。2016年开始,我国试点实施个人税优健康险政策并将于2017年7月推广至全国,本文对个人税优健康险业务的发展历程、制度设计、试点实施等进行分析,对下一步的政策完善提出思考。

International experience shows that preferential tax policy is the main leverage to promote the development of private health insurance, and can transform some of the potential demand into realistic purchasing power. In the beginning of 2016, China implemented the preferential tax policies in private health insurance and will be extended to the whole country in July 2017. This paper analyzes the development process, system design and pilot implementation of the preferential tax policies in private health insurance, and puts forward some suggestions for the improvement of the next policy.