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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/45082


    Title: 以所得稅收取健保費之可行性
    Authors: 梁正德;周麗芳;鄭文輝
    Contributors: 行政院衛生署
    財團法人保險事業發展中心;國立政治大學財政系
    Keywords: 健保改革;健保財源籌措;保費公平性;保費收入彈性;NHI;financial;premium;財政(含金融,保險)
    Date: 2002
    Issue Date: 2010-10-05 15:35:48 (UTC+8)
    Abstract: 本研究係針對線型健保保費費基成長緩慢,且保費負擔分配過於累退,擬探討被保險人自繳保費改以家庭綜合所得總額作為保費計算基礎,隨所得稅合併徵收,而雇主分擔的保費也改以營利事業所得所申報的用人費用課徵的的可行性及所需配合條件. 本研究除比較分析各主要國家之公營健保制度之保費徵收方式外,將以健保局被保險人與投保單位的系統性抽樣樣本,結合健保與相關財稅資料,建立代表性樣本的電子資料檔,據以分析新制與現制比較,在保費收入彈性與保費負擔情形差異,並對改制方案的設計提出具體建議
    Relation: 90shu044
    基礎研究
    委託研究
    研究期間: 9010~9110
    研究經費: 900 千元
    Data Type: report
    Appears in Collections:[財政學系] 研究報告

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