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在国家鼓励商业健康保险参与医疗保障制度体系改革的大背景下,本文分析了国外商业健康保险税法制度的制定背景、立法模式和立法框架,为促进建立我国商业健康保险发展的税法制度提供了经验性的支持。结论表明:我国应建立与商业健康保险角色定位相吻合、以税收优惠制度为核心、能够影响保险机构和消费者行为选择的商业健康保险税法制度。
Under the background that the state encourages the participation of commercial health insurance in the reform of the medical insurance system, this paper analyzes the background, legislative mode and legislative framework of the foreign commercial health insurance tax system, which provides experiences to promote the establishment of the tax law system of commercial health insurance in our country Sexual support. The conclusion shows that our country should set up a commercial health insurance tax law system that is consistent with the positioning of the role of commercial health insurance and takes the tax preference system as the core and can influence the choice of insurance institutions and consumers.