의료비 공제 제도 개선 방안

According to statistics, national medical expenses continue to grow, and private medical bills burden exceed the average level of OECD. As for workers, they are backed up medical expenses through income tax return. The purpose of this paper is to verify the effect of medical expenses deduction. Expenses of illness and prevention costs are liable medical expenses deduction, an excess cost over the 3% of salaries are liable. Medical expenses for workers·the person over 65years․the disabled are deducted fully, and medical expenses for other dependents are deducted within the limit. The rate of medical expenses deduction / private medical bills burden continue to grow. It means that medical expenses deduction can't support private medical bills burden satisfactorily. So, I propose the improvement of the medical expenses deduction as follows. First, the range of deductible medical expenses are observed in all ccasions. Second, All family members are given a same range of medical expenses deduction with no limit.