Research On China's Rural Health Insurance From Finance And Tax Law Perspective

As a developing country of agricultural, China's rural population accounts for 75% of the total population. Rural health insurance not only related to the improvement of the quality of rural residents' life, but also related to the sustainable development of rural economy and even socio-economic. The existing new rural cooperative medical scheme, which is to ensure that peasants could enjoy the basic medical benefits and to solve the problem of"the poverty caused by illness"among peasants, is established right in the above-mentioned background. But, there still have some problems in the rural health insurance. From the perspective of Finance and Tax Law, establishing a reasonable division of revenue and expenditure system,improving the financial transfer payment system and pushing on the establishment of rural tax system provide theoretical basis for the enhancing the level of rural health insurance. At the same time, these are possessed of profound and lasting reality sense to the protection of rural residents' medical benefits, the rationalization of new rural cooperative medical scheme funds raising and the standardization of funds payment.Through the elaborating of the history of China's rural health insurance, this paper investigates and analyzes the current situation of rural health insurance in a background of the new rural cooperative medical scheme. As a key of new rural cooperative medical scheme funds raising and the funds payment,this paper does a survey for health insurance of different groups of people and fund raising of different regions in rural area, summarizes existing problems of rural health insurance, and indicates that, as a result of inadequate supervision in finance transfer payments of new rural cooperative medical scheme and the limited local government revenue can hardly achieve the standard of funding, the funds raising of new rural cooperative medical scheme is difficult and the funds using is irregular. These problems lead to the gradually widening of regional differences. The differences of health insurance between urban and rural are still exist, while the high level of medical costs and the medical facilities and staff training of rural medical institutions are unable to meet the general demand of rural residents,the level of rural health insurance remains at a low standard. Finally, according to the analysis of defects, the paper proposes that, to improve the level of rural health insurance, the effective supervision and management system of fund raising and using must be established, the investment in the construction of rural health should be expanded, the goal of rural residents can enjoy the health insurance without burden has to achieve, and promoting rural economic development, strengthening the protection of the rural residents'medical benefits by the common inputs of the central government and the local government.Choose the finance and tax law perspective as the starting point of the researching, obtain the first-hand data through doing the questionnaire practically, study the protection of rural residents'medical benefits combined with research and other data in three areas, and propose that improve the finance and tax law system, impose the social security tax are innovation of the paper. However, there are also shortcomings in this paper. The data, which is obtained from the questionnaire, is only for the local area. So, it can not reflect the status of national rural health generally. The data, which is obtained from the statistical yearbook, is not the latest one. The view of the finance and tax law is not so novel. Most of the anlysis are based on the extension of other people's achievements.