實施二代健保對記帳士事務所產業的衝擊與影響─以個案記帳士事務所為例

二代健保補充保費制度，是在各方關注與不斷的爭議下通過立法，並於民國102年正式實施，最主要是基於財務面的考量及各階層間的公平合理性。惟整個補充保費的徵收是否能達到預期目標，及其徵收的過程是否簡便易懂，這些議題都是本研究欲探討的重點。本研究以記帳士事務所為個案討論對象，由於其服務的客群以中小企業為主更由於成本考量並未編制專業人員處理二代健保補充保險費扣費事宜，在事務所為維持與顧客間的長期配合及提高服務品質之原則下，使二代健保補充保費的徵收，無形中增加記帳士事務所的業務範圍，卻難收取額外增加的處理費用。根據本研究之討論結果，建議相關主管單位，二代健保補充保費應採「家戶總所得」徵收，以縮減複雜難懂的扣費手續，希冀研究結果能提供所屬單位日後之改善依據。

關鍵字

二代健保補充保險費；記帳士事務所；家戶總所得

並列摘要

The supplementary premium system of 2nd Generation NHI was legitimated formally implemented in the year of 2013 under great concerns and constant dispute. It is mainly based on the financial consideration and the fairness and reasonableness between each class. The study places focuses on that whether the levy of entire supplementary premium can achieve the desired goals and whether the levy process is easy to understand are the focus. This study takes bookkeeper firms as subjects because their customers are mainly medium and small enterprises and cost doesn’t cover the preparing of professionals to deal with matters relating to 2nd generation NHI deductions. Under the firms’ principles of maintaining long-term cooperation with customers and improving service quality, the levy of the 2nd Generation NHI potentially increases the business scope of bookkeeper firms, which is difficult to charge additional processing fees for firms. According to the study results, it’s suggested that relevant authorities adopt “family income” to levy supplementary premium system of 2nd Generation NHI to reduce the complicated deductions procedure, expecting that the findings can provide the improvement basis for affiliated units in the future.