《保险研究》20210507-《我国商业健康保险个人税收优惠政策机会公平分析》（杨斐滟、魏丽）

［摘   要］基于2019年“税优健康保险”消费者评价调查数据,利用二元/多元Logit模型,本文对我国商业健康保险个人税收优惠政策的机会不公平问题进行了实证分析。研究结果表明,税优政策机会不公平程度为40.04%,其中,个税税率差异对机会不公平的贡献程度最大,其次为职业类型、教育程度、区域、住院费用社保报销比例与户口。进一步通过机制分析发现,个税税率、职业类型、教育程度、区域和住院费用社保报销比例对购买概率主要发挥正向的直接效应,说明上述因素本身差异的不公平将会传导至税优政策机会不公平上,税优政策有进一步加大群体间差距的风险；户口类型对购买概率主要通过就医需求、健康意识与政策认知渠道发挥间接效应,户口类型差异本身的不公平性最容易被克服。基于以上结论,本文提出了改善税优政策机会不公平的有关建议。

［关键词］商业健康保险；个人税收优惠政策；税优健康保险；机会公平；Logit模型

［作者简介］杨斐滟,西南财经大学保险学院讲师,研究方向:健康保险、健康经济学；魏丽,中国人民大学财政金融学院教授,中国人民大学中国保险研究所所长、中国财政金融政策研究中心研究员,研究方向:保险精算、保险资金运用、金融风险管理等。

An Analysis of Opportunity Equality of the Personal Income Tax Subsidy Policy for Commercial Health Insurance in China

YANG Fei-yan,WEI Li

Abstract：Based on the data from the Tax-subsidized Health Insurance Consumers Evaluation Survey in 2019,and employing the Binary/Multiple Logit Model,this paper empirically analyzed the opportunity equality of personal income tax subsidy policy for commercial health insurance in China. The results showed that the tax subsidy policy’s opportunity inequity is 40.04%. Among various factors,variations in individual tax rates contributed the most to the inequality of opportunity,followed by occupation type,educational level,region,reimbursement proportion for social health insurance inpatient expenses and registered permanent residence (hereinafter referred to as hukou). Further analysis on mechanism suggested that personal income tax rate,occupation type,educational level,region and reimbursement proportion for social health insurance inpatient expenses all had a positive direct effect on the purchase probability,which indicated that the inequity of these variables was transmitted to the opportunity inequality of the policy,and the policy had the risk of further widening the welfare gap between different groups. The indirect effect of hukou type on purchase probability was activated mainly through the channels of medical service demand,health awareness and policy cognition,and the inequality of hukou difference was the easiest to overcome. Based on the above conclusions,this paper put forward several suggestions to improve the opportunity equality of personal income tax subsidy policy for commercial health insurance.

Key words：commercial health insurance; personal income tax subsidy policy; Tax-subsidized Health Insurance; equality of opportunity; Logit Model