건강보험 재정 개선을 위한 과학적 지도점검 및 국고지원 방안

Abstract

This study researches on how to revise the national health insurance investigation and the government subsidy for the insurance. Practical plans to revise to revise the investigation to improve its finance and equity as below. First, investigation right of the National Health Insurance Service (“NHIS” hereafter) should be reinforced by introducing criminal charge, fine and penalty. Second, various investigation techniques, including tax audit skills, should be developed to detect false qualification cases effectively. Third, attitudes of the National Tax Service should be altered to favorably treat the demands of NHIS on taxation data to be taken advantage of in the investigation. Last, specific scope of demandable taxation data of NHIS should be prescribed in the regulations to find sole proprietors’ labor expenses to be made use of in the investigation. Furthermore, the subsidy system of government for the national health insurance should be improved as below. First, besides early resolution of the insurace rate, spendings of the insurance should be controlled in advance, of which growth rate to be kept abreast of that of the general budget. Last, besides simultaneous planning of the insurance with the general government finance, the responsibility and clarity of the management of the insurance should be guaranteed.