Recently, the three national departments jointly issued a document, and decided to expand the personal income tax pilot of commercial health insurance to the whole country from July 1 day on the basis of last year's 3 1 city. Personal tax-excellent health insurance (hereinafter referred to as "personal tax-excellent health insurance") makes up for the last "short board" in China's medical and health system by means of national tax incentives, and its significance cannot be said to be insignificant.
There are still some restrictive factors in the external environment and product design in the development and promotion of personal tax-excellent health insurance. In the future, health insurance should avoid the situation of "applauding without making a seat".
restraining factor
First of all, China's fiscal revenue is mainly indirect taxes, and the proportion of taxpayers is very small, so the preferential tax policies for personal health insurance are not sensitive.
At present, the target consumer group of personal tax excellent health insurance is mainly taxpayers. However, China is a country dominated by indirect taxes. Take 20 16 as an example, the individual tax only accounts for 6.3% of the budget revenue, of which the payroll tax is even less, accounting for only 3.8%. Therefore, in our country, the sensitivity of tax preferential welfare system is very low, and the flexibility of inciting the market is very poor. For example, in the pilot city of Wuhan, the number of people who bought personal tax-excellent health insurance last year was 2,232, but only 705 people enjoyed tax exemption. In other words, two thirds of the insured are not taxpayers.
Secondly, China's individual tax system is a itemized income tax system, and the insured cannot leave the enterprise unit, so the accessibility of personal tax-excellent health insurance is very poor. Even the salaried taxpayers, under the itemized income tax system, can not do without enterprises and units and go to the insurance company or bank window to buy health insurance products alone, which further limits the enthusiasm of salaried taxpayers to buy insurance. Because the implementation of tax incentives can only be withheld and remitted by the unit, unlike countries that adopt a comprehensive income tax system, individuals can leave the unit, buy freely in society, and get a tax refund at the end of the year.
Thirdly, the product regulations of personal tax excellent health insurance are obviously quasi-public, so it will be very difficult for insurance companies to start the market. Considering that the commercial health insurance products supported by preferential tax policies are obviously quasi-public, the regulatory authorities have made many important provisions on the product design of personal tax preferential health insurance. Among them, the most important characteristics of benefiting the people are three: first, the insured can take out insurance despite illness, and may not refuse or renew insurance due to illness; Second, the proportion of simple payment shall not be less than 80%, and the difference below 80% must be returned to the personal account; Third, it is not allowed to force the insured to change insurance companies.
These three requirements are hard and vital to protect the rights and interests of the insured, but they pose a severe challenge to the actuarial ability and product design of insurance companies, and losses will occur if there is a slight deviation, which makes insurance companies very cautious when underwriting health insurance.
In addition, the tax allowance is not high, which reduces the marginal utility of medical insurance to middle-income groups and high-income groups. The annual allowance is 2400 yuan. Taxpayers with a monthly income of 6,543,800 yuan can only save taxes in 480 yuan every year and 40 yuan every month. For middle-income groups and high-income groups, this little money is not very attractive and stimulating, and they will not care too much about saving this tax.