商业税优健康险问题及对策分析

2016年我国开展商业健康保险个人所得税政策试点,税优健康险得到了初步发展,但试点过程中也存在业务规模有限,覆盖人群不足等问题,亟需相关的理论研究来为税优健康险的实践提供指导。本文通过对税优健康险现状及问题的分析,提出了税优健康险的几项发展对策,以期为我国税优健康保险的健康发展提供有益的借鉴和参考。     

完善税优健康险的政策建议

税优健康险作为提升保障水平、减轻群众医疗负担的强政策性健康险,优势十分突出,但在推行过程中反映并不理想。本文主要从政策的角度,探究税优健康险出现问题的政策原因,并为改善税优健康险提出一些政策建议,主要包括加大税优力度、分摊保险公司风险、完善退税程序、确定理赔目录等。     

完善我国企业税优健康险政策的思考

<正>国际经验表明,税优政策是促进商业健康保险发展的主要杠杆,能够将潜在需求转换为现实购买力。2020年,《中共中央国务院关于深化医疗保障制度改革的意见》提出要“完善和规范居民大病保险、职工大额医疗费用补助、公务员医疗补助及企业补充医疗保险”。本文对我国企业税优健康险政策的发展历程、效果和问题等进行分析,借鉴发达国家经验,提出完善我国相关政策的建议。     

税优健康险首单面世 究竟能省多少钱

作为唯一一种可以享受税收优惠政策的保险产品,税优健康险兼具税收减免和保障功能。初春,首批税优健康险产品面世。继保监会正式公布首批获准销售的税优健康险产品后,批获的3家保险机构人保健康、阳光保险、泰康养老争先恐后卖出首张保单,保险消费实施税收优惠的新时代已经到来。3月4日上午9时,中国税优健康险政策试点实施后的阳光人寿第一张保单在重庆分公司签单成功。记者从中国保险信息技术管理有限公司获悉,截至当天9点05分,仅仅在     

税收优惠政策对商业健康险激励效应研究

税收优惠政策通过避税效应和示范效应两个路径激励商业健康保险需求。本文选用天津市基本医疗保险参保个人抽样调查数据,构建税收优惠政策下的商业健康保险“需求—收入”两部模型,再代入拟合的我国职工工资收入分布,进而预测税收优惠政策激励下的商业健康保险市场规模。预测结果显示,个人购买税收优惠型商业健康保险的概率随收入呈倒U形分布;个人愿意支付的保费层级与所处收入层级正向相关;如果税收优惠政策带来的潜在需求完全释放,健康险保费的年增加约为4276亿元。此外,本文推算的年度税收优惠总额约为170亿元,仅占我国个人所得税收入总额约2.3%,对总体税收结构影响不大。最后,本文根据16个大城市2014年个人所得税实际税收情况占全国个人所得税收入之比,预测各个城市商业健康险潜在市场规模,我们发现上海、宁波、深圳、苏州、南通等五个城市潜在市场规模均为现在商业健康险市场规模的5倍以上,上海、北京、深圳、广州、苏州等五个城市的商业健康险潜在新增市场规模将超过100亿元。     

我国专业健康险公司最优销售模式研究

近年来,我国商业健康保险发展迅猛,商业健康保险的保费收入从1998年的25亿元增至2009年的573.98亿元,供给主体增加到89个,但整个健康保险业务的发展还面临诸多难题,在市场竞争日趋激烈的新形势下,专业健康险公司开拓市场时,在销售模式及渠道选择方面仍缺乏成功经验。本文首先阐述了我国健康险业的发展现状,然后分析了目前我国专业健康险公司的发展机遇和挑战,最后提出了我国专业健康险公司应在网点营销、直销、电子商务、电视、电话等销售模式上积极探索,从而促进我国健康险业的快速发展。     

我国专业健康险公司最优销售模式研究

近年来,我国商业健康保险发展迅猛,商业健康保险的保费收入从1998年的25亿元增至2009年的573.98亿元,供给主体增加到89个,但整个健康保险业务的发展还面临诸多难题,在市场竞争日趋激烈的新形势下,专业健康险公司开拓市场时,在销售模式及渠道选择方面仍缺乏成功经验。本文首先阐述了我国健康险业的发展现状,然后分析了目前我国专业健康险公司的发展机遇和挑战,最后提出了我国专业健康险公司应在网点营销、直销、电子商务、电视、电话等销售模式上积极探索,从而促进我国健康险业的快速发展。     

税延政策真能刺激养老保险市场需求吗?——基于累积前景理论的模拟分析

在人口老龄化背景下,构建多层次养老保障体系,大力发展商业养老保险成为我国养老保障体系建设的重要任务。一般认为,税收激励能够有效促进商业养老保险的发展,基于此认识,我国开始试点税收递延型商业养老保险。然而一些研究表明,税延政策未必能带来实际的市场需求。本文基于行为经济学中的累积前景理论,在养老保险价值模型中加入个人对税延的主观价值评判,分析个人对税延养老保险的需求。研究发现:公平型和福利型税延养老保险对个人的吸引力大于非税延养老保险;我国当前较低的税优水平很难激励人们购买商业养老保险;只有当税优水平足够高时,才能有效刺激年金市场的实际需求。     

我国商业健康保险个人税收优惠政策机会公平分析

基于2019年"税优健康保险"消费者评价调查数据,利用二元/多元Logit模型,本文对我国商业健康保险个人税收优惠政策的机会不公平问题进行了实证分析.研究结果表明,税优政策机会不公平程度为40.04％,其中,个税税率差异对机会不公平的贡献程度最大,其次为职业类型、教育程度、区域、住院费用社保报销比例与户口.进一步通过机制分析发现,个税税率、职业类型、教育程度、区域和住院费用社保报销比例对购买概率主要发挥正向的直接效应,说明上述因素本身差异的不公平将会传导至税优政策机会不公平上,税优政策有进一步加大群体间差距的风险;户口类型对购买概率主要通过就医需求、健康意识与政策认知渠道发挥间接效应,户口类型差异本身的不公平性最容易被克服.基于以上结论,本文提出了改善税优政策机会不公平的有关建议.     

国内商业健康险专业化——任重而道远

近年来,我国商业健康险市场发展迅猛,2002年,健康险保费收入达320.96亿元,比上年增长44.96％。调查显示,在未     

The Effects of Uncertainty on the Demand for Health Insurance

This article analyzes the effects of uncertainty and increases in risk aversion on the demand for health insurance using a theoretical model that highlights the interdependence between insurance and health care demand decisions. Two types of uncertainty faced by the individuals are examined. The first one is the uncertainty in the consumer's pretreatment health and the second is the uncertainty surrounding the productivity of health care. Comparative statics results are reported indicating the impact on the demand for insurance of shifts in the distributions of pretreatment health and productivity of health care in the form of first‐order stochastic dominance, Rothschild–Stiglitz mean‐preserving spreads, and second‐order stochastic dominance. The demand for insurance increases in response to a Rothschild–Stiglitz increase in risk in the distribution of the pretreatment health provided that the health production function is in a special class and the price elasticity of health care is nondecreasing in the pretreatment health. Provided also that the demand for health care is own‐price inelastic, the same conclusion is obtained when the uncertainty is about the productivity of health care.     

中国出口商品增值税税负转嫁的实证研究——基于出口退税政策变化的分析

本文收集了2006年1月至2008年12月期间我国出口商品的价格信息,采用双差法①研究了其中936种出口商品的增值税税负转嫁情况,得出我国出口商品税负前转水平不高,且在各大类商品内部税负转嫁水平也存在较大差异的结论。同时,本文还从出口退税率调整对商品价格影响的视角考量了我国出口商品的供求弹性,并对优化我国出口政策提出了建议。     

Implications of the Interaction Between Insurance Choice and Medical Care Demand

The gross price elasticity of demand for medical care is decomposed into two separate  observable  components: the medical care gross price elasticity of insurance choice and the cost-sharing elasticity of medical care. When consumers alter their choice of health-care plans, the price elasticity of medical care is no longer equivalent to the cost-sharing elasticity; using the latter as a proxy for the former may produce misleading results. We present conditions under which the medical care price elasticity is  positive , the case of a quasi-Giffen good, and provide a theoretical foundation for extant empirical findings of a positive medical care price elasticity of  insurance  demand.     

Macroeconomic implications for tax indexing in the McCallum-Whitaker framework

A macroeconomic model that incorporates rational expectations and the natural-rate hypothesis is used to establish the propositions: When supply and demand shocks are not negatively correlated, then (a) at the same marginal tax rate, a nominal tax structure dominates an indexed tax structure when the policy criterion is minimization of variance of the expectational error of the price level, and (b) an indexed tax structure can dominate a nominal tax structure when minimization of output variance is the policy goal, but may require a higher marginal tax rate. These propositions are independent of the elasticity of aggregate demand, or equivalently, the McCallum-Whitaker stability condition.     

U.S. tax policy and health insurance demand: Can a regressive policy improve welfare?

The U.S. tax policy on health insurance is regressive because it subsidizes only those offered group insurance through their employers, who also tend to have a relatively high income. Moreover, the subsidy takes the form of deductions from the progressive income tax system giving high income earners a larger subsidy. To understand the effect of the policy, we construct a dynamic general equilibrium model with heterogenous agents and an endogenous demand for health insurance. A complete removal of the subsidy may lead to a partial collapse of the group insurance market, reduce the insurance coverage and deteriorate welfare. There is, however, room for improving the coverage and welfare by extending a refundable credit to the individual insurance market.     

基于目标替代率的税延型商业养老保险扣除限额优化研究

我国养老保障体系三支柱发展严重失衡,为了缓解基本养老保险的压力,提升养老保险替代率,商业养老保险的发展迫在眉睫,税收递延型商业养老保险也开始试点。在2018年个税改革后,目前税收递延型商业养老保险推行办法下,中低收入群体无法享受实际税收优惠,高收入群体可享受的税收优惠有限且过低。本文以替代率为基准,根据精算平衡原理构建模型,对扣除限额进行优化研究,试图测算出与新个税办法匹配且有利于多层次收入水平的消费个体享受实际税优的扣除限额。同时,本文还对不同扣除限额下开始购买保险年龄、个税起征点、个人收益率及初始收入水平这四个参数变化对实际税优额的影响做了分析,得出所测算出的扣除限额的确较现行扣除限额更为合理,并提出了相关对策建议。     

中国保险业税收的制度、效应及完善机制探析

保险是现代经济的核心组成部分和经济发展的促进因素之一.当前,中国保险业的税收负担偏重,而各种税收影响保险需求方的功能较弱.实证分析表明,保险公司的实际税率对其盈利水平具有显著负效应,税收可以通过影响保险消费者的收入、保险价格进而影响保险需求.基于减轻保险业税收负担、刺激保险供求的基本原则,把结构性减税和整体性减税结合起...     

建立扩大内需长效机制的财税政策研究

在后金融危机时代,扩大内需成为国家的重大战略,本文对我国的消费率进行了横向和纵向比较,主要从提高名义收入水平、减轻税收负担、调控房价等方面探讨了建立扩大内需长效机制的财税政策。并提出在保证居民消费能力的同时,还需提高中低收入居民社会保障水平,让居民既有能力消费也敢于消费。     

关注民生的重要改革——工资、薪金所得减除费用标准提高的意义与影响

在物价水平上涨、财政收入大幅度增加的情况下,政府出于对民生的关注,将个人所得税工资、薪金所得减除费用标准从1600 元提高到2000 元,这进一步推动了我国个人所得税改革的进程。展望改革前景,个人所得税工资、薪金所得减除费用标准应该指数化,与物价水平挂钩,还应该考虑以家庭为单位进行纳税申报。当然,个人所得税制度改革的最终目标,是实行综合和分类相结合的个人所得税制。     

Payout policy in Brazil: Dividends versus interest on equity

We examine the impact of tax burden on cash distribution using a sample of Brazilian firms, which are allowed by law to distribute cash to shareholders in two forms: dividends and tax-advantaged interest on equity. The Brazilian institutional setting is superior to those used in prior studies that examine the choice between dividends and capital gains because, in some cases, dividends provide advantages that outweigh their negative tax consequences, leading firms to rationally choose payout policies that are not optimal when viewed only from the perspective of taxes. We find that taxes are a primary determinant of Brazilian firms’ payout policy decisions, as profitability and payout ratios (nonequity tax shields) are positively (negatively) related to the likelihood that a firm pays interest on equity. However, many firms continue to pay dividends despite the tax advantages of interest on equity payments. Abnormal returns around payout policy announcements suggest that these firms are, at least in part, catering to investor demand.