Research on Strategic Significances of Comprehensive Effects and Realistic Approaches of Shanghai Taking the Lead in Implementing Endowment and Medical Insurance Preferential Taxation Policy

This thesis borrows international experience and matured methods to clarify the strategic significances of Shanghai taking lead in implementing endowment and medical insurance preferential taxation policy, analyze the comprehensive effects of the policy. Then raise the realistic approaches and designing methods under the whole frame of national taxation: to establish systematic taxation policy, to introduce insurance products of "deferred tax" and "duty free", to implement policy step-by-step, propel differently and have layers, etc.