Research On The Development Of Personal Tax Preferential Health Insurance In China

China's commercial health insurance began in 1980 and has been in operation for more than 30 years,but it has been stagnant before.With the promulgation of "Health Insurance Management Measures" in 2006,the scope of commercial health insurance has been defined,and relevant laws have been enacted.Health insurance has new opportunities for development since then.However,because the research of commercial health insurance is mostly at the theoretical level,and people lack of understanding of commercial health insurance,it has not been well developed.With the promulgation of the Interim Measures for the Management of Personal Tax Preferential Health Insurance Business in 2015,commercial health insurance has met unprecedented opportunities for development.In 2016,the first tax-incentive health insurance policy was adopted.By2017,many insurance companies had introduced various tax-incentive health insurance policies.As one of the new types of commercial health insurance,tax incentive health insurance further implements tax incentive policy and promotes consumers' willingness to purchase commercial health insurance.But there are also some phenomena,such as low preferential margin,limited to the payment stage and low public purchasing power,which need to be solved urgently.Therefore,it is of great theoretical and practical significance to conduct in-depth research on the problems existing in the development of tax-preferential health insurance and put forward countermeasures to promote the development of tax-preferential health insurance in China.This paper mainly includes the following research contents: Firstly,taking personal tax preferential health insurance as an example,it analyses the advantages and disadvantages of tax preferential health insurance and the necessity of developing tax preferential health insurance;secondly,it analyses the development status and existing problems of tax preferential health insurance in China;thirdly,it analyses the four codes of the United States,Canada,Germany and France.Finally,from the insurance companies,the state and the society,the paper puts forward the countermeasures andsuggestions to further develop our country's tax-preferential health insurance,in order to provide reference for our country's tax-preferential health insurance practice.