浅析财政参与政策性农业保险的财税法规制

政策性农业保险属于准公共物品，需要财政参与。财政参与政策性农业保险的法律方式多种多样，需要法律加以规范。财政参与政策性农业保险离不开财政的平衡、稳固和强大及财政的规范化、法治化。我国需要进一步建立和完善财政法制度，包括尽快制定政策性农业保险法，其中应明确规定相关的财政法规范；制定《财政收支划分法》、《财政转移支付法》、《财政危机防范法》和《税收基本法》；修改和完善《预算法》及有关的税法行政法规。

Analysis of Legal Regulating on the Fiscal Participation in the Policy-oriented Agricultural Insurance

It is reasonable for fiscal departments to participate in the policy-oriented agricultural insurance since the agricultural insurance is quasi- public goods.This participation needs legitimacy.The fiscal law systems of China need to be established and improved.We should establish laws to regulate agricultural insurance and transfer payment.The Law of Prevention from Fiscal Crisis and the Law of Governing the Allocation of Government Revenues and Expenditures need to be established.General Principles of the Taxation Law needs to be established.Budget Law and taxation regulations need to be revised and improved.