农业保险属性、税赋差异及供给的非均衡  

Agricultural Insurance, Scot Difference and the Unequilibrium of Supply

作　　者：黄英君 

机构地区：[1]西南财经大学保险学院,四川成都610074

出　　处：《改革》2007年第7期54-60,共7页Reform

基　　金：国家社会科学基金青年项目“中国农业保险机制设计与发展创新研究”（批准号：07CJY064）.

摘　　要：从公共物品理论的角度．对农业保险的准公共物品属性进行重新界定，并结合我国保险税收制度与农业保险供给非均衡的关联性分析．探求农业保险供给不足的深层根源。基于此，应完善我国农业保险税制，最大限度地减免农业保险的税赋．进一步扩大农业保险供给的若干政策，为缓解农业保险市场供给乏力提供理论支持和政策导向。From the angle of Public Goods Theory, the paper redefines the Quasi-Public Goods attribute of agricultreal insurance（AI）, with the relevant analysis between AI supply and current system of insurance tax, search for the deep-seated root of supply insufficiency of AI. Based on them, the paper brings forward some policies and advice that we should improve current system of AI tax, derate AI tax farthest, and extend the supply of AI, as well as pro- vide the theoretical support and policy direction to reduce the supply insufficiency of AI market of China.

关 键 词：农业保险 准公共物品 保险税制 供给不足 

分 类 号：F842.66[经济管理—保险]