商业健康保险税收优惠效应：争议与展望

多数国家通过税收优惠促进商业健康保险发展，而关于税收优惠效应的研究存在争议。当前，我国开展商业健康保险个人所得税优惠政策试点，迫切需要深入研究税收优惠的政策效应，然而囿于实践数据的限制，缺乏相关实证研究。国外大多数学者对商业健康保险税收优惠效应持辩证的态度：税收优惠一方面可促进商业健康保险业务参保率的提高，但另一方面也可能会产生“马太效应”和道德风险，同时还可能对劳动力资源配置产生影响。商业健康保险税收优惠效应难以简单判断，取决于税收优惠的对象、方式，应综合社会价值取向和客观现实等因素进行综合考量。理论研究不能因为实践积累不足而“止足不前”，应借助现有的理论、借鉴国外的方法积极开展相关研究，以促进商业健康保险税收优惠政策的制定和实施。

Tax Subsidy Effect on Commercial Health Insurance:Dispute and Prospect

Most countries promote the development of commercial health insurance through tax subsidy, however, there is dispute on tax subsidy effect. Currently, China is conducting the pilot policy on income tax subsidy for commercial health insurance, which is urgently needing the research on its tax subsidy effect, however, because of the limitation of practical data, there is short of relative empirical research. Most foreign scholars hold the dialectic attitude on commercial health insurance subsidy, believe that on the one hand, the tax subsidy can boost commercial health insurance participation rate, on the other hand, tax subsidy can produce Matthew Effect and moral risk, meanwhile, the tax subsidy can affect the labor resources allocation. It is difficult to judge commercial health insurance subsidy effect, and it is determined by the object and methods. Therefore, China should comprehensively use social value orientation and objective reality to make policy, its theoretical research should not stop because of the shortage of practice, its research should push forward based on present theory and foreign research methods to actively implement the relative research in order to boost the making and practicing of commercial health insurance subsidy policy.