| Summary: | 碩士 === 國立臺北大學 === 財政學系 === 96 === The national health insurance is the medical insurance part within thirteen different kinds of insurances, such as civil servant insurance, and the insurance fee is still calculated according to upper, lower and household limits as variances. However, would there be any quantity or quality problems after expanding insurance targets? Is it reasonable to calculate fees with upper, lower and household limits? Is the health insurance a social insurance? Or has it just become a National Health Service?
The purpose of the study is to compare the second generation health insurance with social insurance principle and also discuss if it is reasonable considering personal income as a fee base as well as using upper, lower and household limit in second generation health insurance.
The study finds that national health insurance has been against the nature of social insurance and become National Health Service since the targets broadly include all insurants within civil servant insurance, labor insurance, and retired employee insurance. Therefore, the second generation health insurance has become an additional tax for insurants since the insured’s career is no longer concerned and the insurance fee is paid based on personal income after the financial reform of the second generation health insurance. Furthermore, the empirical data even shows that there are no big differences if the calculation excludes upper, lower and household limits.
The study proposed that government should take national health insurance as a public property and support the insurance expenditure with tax income by not only increase the personal income tax but business tax regarding health insurance actual spending.
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