论政策性农业保险的税收优惠问题

根据税法的可税性理论,对政策性农业保险经营主体应给予税收优惠;为鼓励商业保险公司参与经营农业保险,增加其赔偿准备金,应该给予其税收优惠;各国都把税收优惠作为支持和保护本国农业的一个重要手段。对国有农业保险经营组织、农业相互保险社、相互保险公司和保险合作社应免除一切税收;对商业保险公司经营政策性农业保险,应根据各国具体情况,或予以免税,或予以减税。被保险人获得的赔偿金,不应被课税。我国应在已有针对农业保险的税收优惠法律政策的基础上,进一步完善相应的税收优惠制度,对农业保险经营主体经营政策性农业保险业务应免征一切税收。

On the Preferential Tax Policy of the Policy-guided Agricultural Insurance

The state has the responsibility to promote the policy-guided agricultural insurance with preferential tax policy.For the state-owned agricultural insurance institution,mutual insurance society,mutual insurance corporations and co-operative insurance society,no taxes should be levied on them.The business insurance corporation which operates the policyguided agricultural insurance should be either exempted from taxing or be endowed with preferential treatment of tax reduction variably according to different situations in each country.The indemnity the insured receives should not be levied tax on.In China,the agricultural insurance legislation should exempt the agricultural insurance organizations from tax.