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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/80793

    Title: 從學理及行政執行面探討保險對象補充保險費課徵之問題
    Authors: 韓幸紋
    Contributors: 淡江大學會計學系
    Keywords: 公平性;中立性;充足性;穩定性;節約性;equity;neutrality;adequacy;stability;compliance
    Date: 2013-02
    Issue Date: 2013-03-06 23:01:25 (UTC+8)
    Publisher: 臺北市:臺灣公共衛生學會
    Abstract: 為提高健保保費負擔公平性,擴大計費基礎,2011年健保法修正案新增保險對象補充保險費,於2013年開始實施。保險對象之高額獎金、兼職所得、執行業務收入、股利所得、利息所得及租金收入等所得項目,採就源扣繳方式課徵2%的補充保險費。本文先就學理上討論補
    In 2011, an Amendment to the “National Health Insurance Act” added a new supplementary premium by expanding the calculation base for employees. This is to be implemented on January 1, 2013. This approach will also reinforce the ability-to-pay principle and enlarge the premium base. An insured person will have to pay 2 percent of extra income, including that from interest, professional practice income, rent, stock dividends and bonuses exceeding the equivalent of four months’ wages, as their supplementary premium for NHI. This study investigated the problems associated with this supplementary premium based on considerations of equity, neutrality, adequacy, stability, compliance and the administrative aspects, and provides suggestions for improvement.
    Relation: 臺灣公共衛生雜誌=Taiwan Journal of Public Health 32(1),頁6-17
    DOI: 10.6288/TJPH
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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