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我国依然处于推进改革开放和社会主义现代化建设、全面建设小康社会的进程中,农业和农村发展仍然处在艰难上升阶段,自然灾害频发且损失严重,农业环境相当脆弱,农业总体的抵抗能力低非常明显。正是这样严峻的形势,需要加快发展我国农业保险的发展,在农业保险的试点中,农业保险的发展面临着巨大的瓶颈,近年来,中央高度关注对农业保险财政税收方面的支持,试点工作纷纷铺展开来。农业保险财政税收立法本质是为协调保险主体间的利益冲突,进行价值平衡和选择,其对相关法律法规的依赖性很强,其运行很大程度上取决于法律的完善,其立法的意义远超出一般的商业性保险立法。农业保险财税支持的立法研究的核心内容在于对具体法律制度的构建,本文在分析我国农业保险立法现状的基础上,对构建我国农业保险财税支持法律体系提出了建议,为我国农业保险的运作提供强有力的法律保障。
In the process of pushing forward the reform and opening up as well as the socialist modernization and building a moderately prosperous society in an all-round way, China is still in a period of difficult development. Natural disasters are frequent and serious losses, the agricultural environment is rather fragile, and the overall agricultural resistance is low. very obvious. In such a severe situation, we need to speed up the development of China’s agricultural insurance. In the pilot of agricultural insurance, the development of agricultural insurance is facing a huge bottleneck. In recent years, the central government has paid close attention to supporting and piloting the fiscal and taxation aspects of agricultural insurance, Have spread out. The essence of the fiscal tax legislation of agricultural insurance is to balance the interests of the insurance subjects and balance the value of the choice and its dependence on relevant laws and regulations very strong, largely depends on the operation of the law to improve the legal significance of its far Beyond the general commercial insurance legislation. The core content of legislative research on agricultural insurance tax support lies in the construction of specific legal system. Based on the analysis of the status quo of agricultural insurance legislation in our country, this paper puts forward some suggestions on how to build the legal system of agricultural insurance tax support in our country, Strong legal protection.