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日本自我药疗税制发展沿革及对我国的启示
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| 篇名： | 日本自我药疗税制发展沿革及对我国的启示 |
| TITLE： | Evolution of Japanese self-medication tax system and its enlightenment to China |
| 摘要： | 目的 借鉴日本自我药疗税制实施经验，完善我国非处方药费用分担机制。方法通过查阅政策与文献资料，总结日本自我药疗税制发展沿革与具体内容，分析其实施现状与效果，并结合我国非处方药保障的实际情况提出完善建议。结果与结论日本自2017年起实施自我药疗税制，厚生劳动省对申请税制的前提条件和税制的扣除标准等均作出了明确规定，并建立了药品清单，负责税制药品的定期纳入与排出。自我药疗税制在促进日本居民自我健康管理、预防疾病和降低医疗费用等方面效果显著。我国可借鉴日本自我药疗税制做法和我国大病医疗专项附加扣除制度实施经验，在个人所得税专项附加扣除中增设非处方药专项扣除并确定扣除标准与适用人群范围，建立非处方药专项目录，促进合理自我药疗，从而减轻居民医疗费用负担，探索出一条适用于我国国情的非处方药费用分担新途径。 |
| ABSTRACT： | OBJECTIVE To learn from the self-medication tax system in Japan and improve over-the-counter drug cost sharing mechanism in China. METHODS By searching relevant policies and literature ，the evolution ，specific contents ，current situation and effects of Japanese self-medication tax system were summarized. Recommendations were put forward in the light of the actual situation of over-the-counter drug guarantee in China. RESULTS & CONCLUSIONS Japan has implemented the self-medication tax system since 2017. The Ministry of Health ， Labour and Welfare has made clear provisions on the preconditions for applying for the tax system and the deduction standards of the tax system ，and established a list of drugs to be responsible for the regular inclusion and discharge of the drugs under the tax system. The self- medication tax system has a remarkable effect in promoting the self-health management ，disease prevention and reducing medical expenses of Japanese residents. Our country can learn from the self-medication tax system in Japan and the experience of implementing the special deduction system for major medical conditions in China. To promote rational self-medication ，it is advisable to add a special deduction system for over-the-counter drugs into deductions in personal income tax and formulate the criteria and scope of application ，and establish a special list of over-the-counter drugs，thereby reducing the heavy burden of medical expenses of residents ，and exploring a new way to share the costs of over-the-counter drugs which is applicable to our national conditions. |
| 期刊： | 2022年第33卷第17期 |
| 作者： | 张宏盟，陈磊，李文君，李高洁，席晓宇 |
| AUTHORS： | ZHANG Hongmeng，CHEN Lei，LI Wenjun，LI Gaojie，XI Xiaoyu |
| 关键字： | 自我药疗税制；处方药转换；医疗费用扣除；自我药疗 |
| KEYWORDS： | self-medication tax system ；Rx-to-OTC switch ；medical expense deduction ；self-medication |
| 阅读数： | 178 次 |
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