QQ客服 官方微博 反馈留言

	美国医改法案中个人强制条款的税法解读与启示; The Understanding and Enlightenment of Individual Mandate Clause in ACA from Tax Perspective
	刘连泰 ; 左迪
	2014-02-01
关键词	个人强制条款 征税 基本医疗保险 Individual Mandate Tax Basic Medical Insurance
英文摘要	为促进社会福祉和公共利益,美国联邦政府通过医改法案中个人强制条款,强制个人购买商业医疗保险,该条款的正当性直接影响到全美医改目标能否最终实现。根据美国联邦最高法院的解释,个人强制条款不属于商业条款,而是国会行使征税权的体现,份额责任金是一种税,而非罚金,其征缴条件不受各州人口比例之限制。美国联邦最高法院观点可资借鉴,中国基本医疗保险制度中的强制性规定也可以从课税的角度加以解释。; In order to improve the social welfare and the public interests,Federal government pushespeople to buy commercial medical insurance by the individual mandate clause which regulated in ThePatient Protection and Affordable Care Act(ACA).Therefore the validity of the individual mandate isessential to the achievement of the aim.Under the interpretation of U.S.Supreme Court,the individualmandate is the representation of Congress' tax power,but not the commercial clause,the sharedresponsibility payment imposed a tax but not penalty,and doesn't limited to the proportion in any state.We can learn from the American experience,and explain the mandate regulations in China's BasicMedical Insurance System from the tax perspective.
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/124729]
专题	法学院－已发表论文
推荐引用方式 GB/T 7714	刘连泰,左迪. 美国医改法案中个人强制条款的税法解读与启示, The Understanding and Enlightenment of Individual Mandate Clause in ACA from Tax Perspective[J],2014.
APA	刘连泰,&左迪.(2014).美国医改法案中个人强制条款的税法解读与启示..
MLA	刘连泰,et al."美国医改法案中个人强制条款的税法解读与启示".(2014).

个性服务

查看访问统计

相关权益政策

暂无数据

收藏/分享

除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。