Most countries promote the development of commercial health insurance through tax subsidy, however, there is dispute on tax subsidy effect. Currently, China is conducting the pilot policy on income tax subsidy for commercial health insurance, which is urgently needing the research on its tax subsidy effect, however, because of the limitation of practical data, there is short of relative empirical research. Most foreign scholars hold the dialectic attitude on commercial health insurance subsidy, believe that on the one hand, the tax subsidy can boost commercial health insurance participation rate, on the other hand, tax subsidy can produce Matthew Effect and moral risk, meanwhile, the tax subsidy can affect the labor resources allocation. It is difficult to judge commercial health insurance subsidy effect, and it is determined by the object and methods. Therefore, China should comprehensively use social value orientation and objective reality to make policy, its theoretical research should not stop because of the shortage of practice, its research should push forward based on present theory and foreign research methods to actively implement the relative research in order to boost the making and practicing of commercial health insurance subsidy policy.