Research On Analyze And Countermeasure Of The Sales Situation Of China's Tax Preferential Health Insurance

In the past five years,China's commercial health insurance has made rapid development,but the gap between developed countries' is still very obvious.Because of the importance of commercial health insurance,and its development is relatively backward,the state introduced on the tax incentives about commercial health insurance.Preferential tax policy is an important tool for China to regulate economic development and adjust the industrial structure.The preferential tax policy is introduced for commercial health insurance.Consumers could achieve reasonable tax avoidance by buying tax preferential health insurance products,because the pay for it can be pre-tax premium.The intention of this policy is to promote the development of China's commercial health insurance by the benefit for consumers when they buy the tax premium health insurance products.Meanwhile,the tax premium health insurance not only could bring tax avoidance for consumers,but also could allow consumers insure in sickness.However,from the tax premium health insurance products officially began selling for one year,the sale situation is not very good.Based on this question,this paper explores the sale situation of tax preferential health insurance from the vertical and horizontal analysis,puts forward relevant recommendations.In the first part,the introduction part introduces the topic of this paper.In the second part,this paper elaborates the relevant theory of tax preferential health insurance,to provide theoretical support for the study.In the third part,from the vertical analysis of the development of China's commercial health insurance,tax incentives policy and the tax preferential health insurance,this paper explains the reasons of poor sale situation of tax preferential health insurance products and point out the development advantages of it.In the fourth part,from the horizontal comparison of foreign policy experience and domestic sale experience,this paper finds the points that the tax preferential health insurance policy and other insurance companies could learn.In the fifth part,from the front of the vertical and horizontal analysis,this paper puts forward relevant recommendations for the further development of tax preferential health insurance.