缴费基数是采用费率制筹资的社会医疗保险制度中关键的政策参量之一,规范和优化缴费基数政策关乎制度筹资负担和公平性,并密切影响待遇水平和基金财务平衡。本文对德国、法国、荷兰和日本等国家的缴费基数政策设计与改革实践进行综述,并总结出经验和发展趋势,旨在为我国进一步规范和优化职工基本医疗保险缴费基数政策设计提供参考借鉴。
Abstract
Contribution base is one of the key policy parameters in the social medical insurance system that adopts the rate system for financing. Its standardization, optimization are related to the system financing burden, fairness, closely affect the benefit level, fund financial balance. The paper summarizes policy design, reform practice of the contribution base in Germany, France, the Netherlands, Japan, explores their experience, trends of development. These findings can provide some references for further standardizing, optimizing the basic medical insurance contribution base policy of employees in China
关键词
社会医疗保险 /
缴费基数 /
国际经验
Key words
social medical insurance /
contribution base /
international experience
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基金
国家医疗保障局“规范缴费基数政策研究”项目; 国家社会科学基金重大项目“以健康价值为导向健全公平可持续的基本医疗保险制度研究”（20ZDA072）
