Core Viewpoint - The document outlines measures to promote the high-quality development of commercial health insurance to support innovation in the biopharmaceutical industry in Shanghai [1] Group 1: Policy Support - Multiple policy supports are emphasized, including the use of fiscal funds by eligible institutions to purchase commercial health insurance related to supplementary medical insurance [1] - Companies are encouraged to fully utilize the corporate income tax policy that allows a pre-tax deduction of 5% of total employee wages [1] Group 2: Investment and Market Development - Support is provided for qualified market entities in Shanghai to invest in or hold shares in commercial health insurance companies, fostering the health insurance market [1] - The document encourages innovation in the Pudong New Area's comprehensive reform of innovative drugs, promoting insurance companies to launch commercial medical insurance products that cover innovative drugs and medical devices [1]