Research On Development Of Personal Tax Preference Health Insurance

China’s commercial health insurance started relatively late.It is the first time that the tax policy for commercial health insurance is implemented.Before the advent of personal tax preference health insurance,there was very little theoretical research on it in China.From July 1,2017,the personal tax preference health insurance was implemented nationwide.Since the promotion of the entire country,as of March 31,2018,there were cumulatively more than 210,000 policies in effect,and cumulative paid-in insurance premiums totaled 617 million yuan.Although sales of personal tax preference health insurance products show an increasing trend,actual sales performance is far from expected.According to the empirical analysis of foreign scholars,giving tax benefits to commercial health insurance can effectively expand the coverage of commercial health insurance;starting from China’s national conditions,the implementation of health insurance tax preferential policies is not only conducive to the development of the health insurance market,but also conducive to the formation of more Hierarchical medical security system.At present,domestic scholars have relatively little research on the problem of unsatisfactory development of China’s personal tax preference health insurance.This article starts from the perspective of economics and analyzes the supply and demand of the new type of insurance premium and health insurance.Second,it sorts out the development of China’s personal tax preference health insurance from the aspects of the development environment,development history,and development status of health insurance.Combining the practical experience of preferential policies for commercial health insurance in developed countries abroad,we look back at the status quo of China’s personal tax preference health insurance;again,summarizing and analyzing the development of China’s personal tax preference health insurance,there are insufficient policy advocacy,inadequate policy preferences,and inadequate business support systems.The scope of reimbursement lacks uniform standards,lack of attractive product design,and inefficient promotion of insurance companies in several aspects.Finally,in light of China’s national conditions,proposals for optimizing the development of China’s personal tax preference health insurance are proposed from the three levels of policy,industry,and enterprise.