Research On The Financial Investment And Tax Support For Medical Security

Life and health is basic human right. The World Health Organization (WHO) advanced "Health for All" initiative in1978, and promised to undertake the goal of "everyone has the right to primary health care" in2000. At present, it has become almost all countries system objectives that provide health services fairly and build the establishment of a universal Medical Security system. Departure from the system goals, this article analyze the Medical Security in-depth, which support from financial investment and tax perspective.Firstly, based on the relationship between the right to health and Medical Security, Medical Security and medical financing, the paper find that the Medical Security system is the precondition and foundation for the right to health, and medical financing model determines the direction of development of the h Medical Security system. Based on this theory, the paper analyze the development trend of the world Medical Security system, the trend include achieving public health care universal coverage and building a multi-level Medical Security system. According to global perspective and Chinese practice, this paper analyze Medical Security system development of financial investment and the tax support depart from international and internal comparative analysis.Based on the above analysis, the conclusion on the implementation of the Medical Security system of financial investment and tax support, made the following recommendations:First of all, we should build stable and standardized investment mechanism for the public Medical Security system. First, we clearly define the government responsibilities, while increasing financial investment, optimize financial investment structure. Second, we should improve the transfer payment system and unite local financial resources, in order to reduce the health gap between the geographical and improve the overall level of public health care. Third, we have to change the way for government investment, to reduce costs by competition and improve the quality of public services through the pattern of government buying services. Next, we should improve preferential tax policies for the development of commercial health insurance. On the basis of foreign experience, combing with Chinese actual conditions, we should adopt certain tax incentives to encourage the development of commercial health insurance, so as to meet the residents who have personalized and multi-level Medical Security needs. For example, we can take the following measure:remitting the personal income tax which are the part of individual health insurance, reducing a certain amount of costs before tax which are the corporate group insurance health insurance premium expenditure, exempting from business profits and income tax which are the part of health insurance business premium expenditure, to provide a relaxed environment to the development of commercial health insurance.