发展农业再保险的财政法律与实践研究

农业再保险具有保费补贴无法取代的内在优势，是农业保险真正的“强心剂”，当前我国农业再保险的财政地位薄弱是导致政府对农业保险不能实现有效供给的关键原因。因此，健全农业再保险体系的主力是政府，无论从财政立法还是财政实践的角度均应有所作为，如制定专门的农业保险法和调整相关的税收立法，给予农业保险公司和再保险公司以更多的税收优惠，以及考虑国家出资设立专门的农业再保险公司或政府设立农业再保险基金等。

On the Law and Finance for Developing Agricultural Reinsurance and Its Practices

Agricultural reinsurance,a real cardiotonic for agricultural insurance,has its intrinsic advantage which can not be replace by premium subsidies.The reason why agricultural reinsurance can not be effectively supplied in China is just that the financial position of agricultural reinsurance is very weak.The government is the main force in society to establish and improve the agricultural reinsurance system,and it should do something in financial legislation and practice,such as formulating special agricultural insurance law,adjusting the relevant taw legislation in order to give more tax benefits to the agricultural insurance and reinsurance companies as well as setting up special agricultural reinsurance company and related funds.