论农村保险互助社的法律地位  

Legal Status of Rural Mutual Insurance Association

作　　者：徐仲建[1] 张苗玮 

机构地区：[1]宁波工程学院,浙江宁波315211

出　　处：《宁波工程学院学报》2015年第4期51-56,共6页Journal of Ningbo University of Technology

基　　金：2015年宁波市哲学社会科学规划课题(G15-ZX13)

摘　　要：农村保险互助社的法律地位可以从多角度进行解读:从保险组织法角度看,它属于互助合作保险组织中的保险合作社;在民法中,它属于特殊的企业法人;在财税法中,它可以成为财政法中的收益主体,而且应该获得税法上的税收优惠地位。目前我国立法中关于农村保险互助社法律地位的规定并不完整、准确,故而应当完善相关立法,以促进我国农村保险互助社的持续健康发展。The legal status of rural mutual insurance association could be explained from different angles. From the perspective of insurance organization law, it could be described as a cooperative insurance society. It is also a special enterprise as legal person in civil law. Moreover it could become a beneficiary in financial law, and should obtain the preferential status in tax law. However, the current rules concerning its legal status in China aren＇t complete and accurate, and we should improve relevant laws to oromote its sustainable and healthy develooment.

关 键 词：农村保险互助社 保险合作社 企业法人 财政扶持 税收优惠 

分 类 号：D912.29[政治法律—民商法学]