Fiscal And Taxation Policies In Support Of The Medical Insurance System For The Development Of Commercial Health Insurance

A fair and efficient medical security system should consist of social medical insurance, commercial health insurance, social medical assistance. Governments, enterprises and individual are supposed to take part in this system. The improvement and development of China ask for a more fair, efficient and secure medical security system. The report to the seventeenth National Congress <Hold High The Great Banner Of Socialism With Chinese Characteristics And Strive For New Victories In Building A Moderately Prosperous Society In All Respects>says that a basic system of social security will cover both urban and rural residents, so we must keep perfecting the social medical insurance. Also, we will improve the commercial health insurance and let it play a positive role in medical security system.This paper focus on introducing social medical insurance and commercial health insurance, the relationship between social medical insurance and commercial health insurance, studying the present situation and shortcomings of social medical insurance, reconsidering the role that commercial health insurance plays in the medical security system in new situation. Also, how commercial health insurance will support medical security system and measures for improving our medical security system are discussed.There are five parts in this paper. The first part is introduction. The research background of this paper, literature review of related field, research thinking and methods, as well as probably innovation and defect are introduced. In the second part, the basic framework and development of medical insurance are discussed. Medical insurance consist of basic medical insurance systems, including urban workers and residents, a new type of cooperative medical care system in rural areas and medical assistance, and supplemental medical insurance. Supplemental medical insurance, which includes enterprises supplemental medical insurance, commercial health insurance and social and community medical insurance, strongly supports basic medical insurance. Problems and challenges in constantly developing medical security system are discussed in the third part. In the fourth part, history, operation, progress and problems of commercial health insurance is discussed. In the fifth part, I first analyze the role commercial health insurance play in medical security system given the new situation. Then I discuss how commercial health insurance works in medical security system. The sixth part, I give four measures on how to improve commercial health insurance.To sum up, I try to solve two problems in this paper, the first one is the role commercial health insurance play in medical security system given the new situation, the second one is how to improve commercial health insurance by fiscal and tax policy.