民眾規避補充保險費行為之探討

To investigate the behavior of the people to circumvent Supplementary Premium

張韡譯(Wei-Yi Chang)

指導教授 ： 韓幸紋

淡江大學/商管學院/會計學系碩士班/碩士(2014年)

https://doi.org/10.6846/TKU.2014.00374

摘要

二代方式保險已於102年1月1日正式實施，其保費徵收除一般性保險費之外，最大的變革在於針對高額獎金、兼職所得、執行業務收入、股利所得、利息所得及租金收入等六大類加徵2%的補充保險費。然而，補充保險費以單筆給付為課徵單位，並設有上下限之規定，已產生多項保費規避行為，如銀行存款拆單潮、兼職所得分次給付、房租由月租改周租等…。本文主要研究目的在於探討規避者行為特性。本研究將利用台灣大學公共政策與法律研究中心，在二代健保實施前夕針對全國臺閩地區20歲以上，65歲以下之國民進行電話訪問之1300份問卷樣本，利用SPSS進行迴歸分析，探討補充保險費規避行為之形成原因。初步結果發現，過去一年租金收入越高者越傾向於利用月租改周租的方式規避補充保險費，年齡越高者越傾向於將銀行存款拆單來規避補充保險費。本研究進一步探究形成此現象之可能原因，發現部分擁有租金收入者租金收入高但家庭總收入卻相對較低的情況，作者推測這些樣本於所得稅申報時即存在規避行為，累積規避知識或形成規避習慣；利息所得則有相當高比例由高年齡者持有，且利息所得規避成本較低，因此兩者補充保費規避行為較為明顯。這些結果可供未來健保修法之參考，使得健保財源徵收之效率性（中立性）能夠獲得改善。

關鍵字

補充保險費 ； 規避行為

並列摘要

The Second Generation National Health Insurance has been implemented on January 1, 2013. In addition to its general insurance premiums, the biggest change is that supplementary premium. Supplementary premium include six categories income. The six categories income has to be taken 2% Supplementary premium. However, supplementary premium to pay for the imposition of single units, and has upper and lower limits of the provisions has produced a number of premium avoidance behavior, such as bank deposits demolition of a single tide, part-time paid by much times, rent by the weekly rent from monthly rent etc.. The main purpose of this paper is to explore characteristics of circumvention.
This study will use the Center for Public Policy and Law (CPPL), National Taiwan University, at the eve of the second-generation NHI implemented over 20 years old, 65 years old National Taiwan area of the country for 1300 questionnaires conducted telephone interviews of a sample using SPSS regression analysis to explore the causes of supplementary premium circumvention. Preliminary results found that the higher rental income over the past year who tend to use more change weekly rent form monthly rent to avoid , the higher the age of the bank deposits were more likely to avoid the demolition of single supplement supplementary premium insurance.
This study further explore the possible reasons for this phenomenon are formed and found that some have high rent income but the total household income is relatively low, this study speculated that the presence of these samples in the income tax return circumvention cumulative knowledge or circumvent the formation of circumvention habit; interest income is a very high proportion of those held by older age, lower cost of avoidance and interest income, and thus are more obvious circumvention supplementary premiums. These results are available for future reference National Health Insurance making the efficiency of healthcare financial resources levied (neutrality) can be improved.

並列關鍵字

Supplementary Premium ； Circumvention

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