关键词: 商业健康保险,制度定位,税收激励

Abstract: China’s new health care system reform plan has set goals for the establishing of a multi-layer medical security system with the basic medical security as the main body. International experiences indicate that commercial health insurance is an indispensable part in an efficient and sustainable medical security system, and tax incentives are effective levers to promote the development of commercial health insurance. When constructing China’s medical security system, commercial health insurance should play an active role as the main supplier of complementary and supplementary insurance. In addition, it is necessary to establish a tax favor system, so as to promote the development of commercial health insurance through the tax lever.

Key words: commercial health insurance; institution orientation; tax incentives