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自2016年1月1日起,我国31个城市正式启动商业健康险个人所得税政策试点工作。根据政策的实施现状,节税效果并不明显,对商业健康保险的发展也暂时无法形成有效激励。为了更充分的发挥商业健康保险的功能,应该从政策上给予税优健康险更多的扶持。完善针对不同主体的税优政策1.提高个人购买的优惠额度对比其他发达国家针对商业健康保险的个税扣除比例(详见图表),我国当前实施的针对个人的税收优惠幅度
Since January 1, 2016, 31 cities in China officially launched the pilot project on personal income tax of commercial health insurance. According to the status quo of the implementation of the policy, the tax saving effect is not obvious, and the development of commercial health insurance can not form an effective incentive for the time being. In order to give full play to the function of commercial health insurance, we should give more favorable tax policies to health insurance. Improve tax preference policies for different subjects 1. Increase the amount of personal purchase discount Compared with the tax deduction ratio of commercial health insurance in other developed countries (for details, see the chart), the current tax-exemption rate for individuals in China