家戶總所得計算全民健康保險費之可行性分析【本期企劃】 試閱
Feasibility Analysis of Calculating National Health Insurance Premiums from the Gross Income of Households
因健保的財務缺口不斷擴大，為弭平財務缺口，減少支出並增加收入乃必要的措施，在收入增加面，一直有改以家戶總所得計算健保費的呼聲，然而這種改革的理論依據何在，在實務上可行嗎？本文從理論層面分析，發現家戶所得制在理論上也有瑕疵，至於實際執行面更是困難，現行的補充保費制度，若予以適度的調整，也有家戶總所得的精神存在，但卻可避免家戶總所得在執行面的缺點，故要增加健保費的收入，可採補充保費制度的改革，以減輕改革的成本。
In order to close the financial gap, it is necessary to reduce expenses and increase income. In terms of increasing income, there have been calls to change the calculation of health insurance premiums to the gross income of households. This essay would analyze it under theoretical aspects and finds that the institution of household income has flaws in theory, and it is even more difficult to implement in practice. The current supplemental premium system, if appropriately adjusted, also has the spirit of gross income of households, and it could avoid the shortcomings of gross income households in implementation.
034-044
