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    Title: 以家戶總所得為健保費基方案相關爭議之反思
    Other Titles: A Review of the Controversies over the National Health Insurance Premium Being Set on the Basis of Overall Family Income
    Authors: 韓幸紋;梁景洋
    Contributors: 淡江大學會計學系
    Keywords: 二代健保;三代健保;家戶總所得為費基;second-generation National Health Insurance;third-generation National Health Insurance;premium base basing on family income
    Date: 2013-12
    Issue Date: 2014-01-20 15:17:02 (UTC+8)
    Publisher: 臺北市:臺灣公共衛生學會
    Abstract: 日前衛生福利部表示「三代健保」將回歸家戶總所得為費基的改革方案,本文從公平性、中立性、行政執行性等三個角度分析現制保費收費方式(含補充保險費)與「以家戶總所得為費基」方案之優缺點;再就2010年推動以家戶總所得為費基改革方案時所衍生的相關爭議進行討論,並提出相關建議,作為政府未來三代健保政策制定時之參考。
    The Ministry of Health and Welfare in Taiwan has indicated that a new financing mechanism broadening the premium base from the payroll tax to family income will be proposed under third-generation National Health Insurance. This study compared the existing system with the new financing mechanism, analyzed the advantages and shortcomings based on considerations of equity, neutrality and administration, and reviewed the related controversies caused by enlarging the premium base. We also provide suggestions for the government in formulating third-generation National Health Insurance in the future.
    Relation: 臺灣公共衛生雜誌=Taiwan Journal of Public Health 32(6),頁526-536
    DOI: 10.6288/TJPH201332102066
    Appears in Collections:[會計學系暨研究所] 期刊論文

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