我国巨灾保险法与相关法的规范协同问题

我国巨灾保险法涉及面广,若要使巨灾保险法的功能得以有效发挥,巨灾保险事业得以长足发展,我国巨灾保险法的构建就必须充分考虑其与相关法律制度的规范协同问题,主要是与财政拨付法律制度、已有保险法律制度、证券保险法律制度以及税收制度间的规范协同问题。其中,巨灾保险法与财政拨付法的协同主要体现在巨灾预警预防、救助、恢复重建等方面;与保险法的规范协同主要体现在参保方式、保险机构的建立、相关法律责任认定以及保险原则的继承和发展等方面;与证券法的协同主要表现在特殊机构SPV的法律构建、证券化基本资产真实销售的规定、监督问题等方面;与税法的规范协同主要体现在两个方面,一是与企业所得税法的协同,以更好的促进保险公司开发巨灾产品以及促进企业开发防灾减灾技术,二是与个人所得税法的协同,以更好的促进和保障个人投保以及对特殊群体更多的税收照顾。

Collaboration between China's Catastrophe Insurance Law and Related Legal Norms

China＇ s Catastrophe Insurance Law involves a wide range. In order to ensure its effective functions and the remarkable progress of catastrophe insurance career, the establishment of China＇ s Catastrophe Insurance Law requires full consideration of the collaboration with the legal norms relating to government＇s finance appropriates, insurance, securities and tax. Its collaboration with the legal norms on government＇s finance appropriates is mainly embodied in catastrophe early warning, prevention, rescue and post-disaster roconstruction, etc. Its collaboration with the Insurance Law is mainly embodied in the insurance options, establishment of insurance institutions, determination of legal responsibilities, the inheritance and development of insurance policies, etc. Its collaboration with the Securities Law is mainly embodied in legislation of SPV （ Special Purpose Vehicle ） , provisions on real sale of assets in securitization, supervision, etc. Its collaboration with the Tax Law is mainly embodied in the ＂Corporate Income Tax Law＂ . encouraging insurance companies to develop catastrophe insurance products and enterprises to improve technology in disaster reduction and relief. The collaboration with ＂Personal Income Tax Law＂ is embodied in the efforts to promote and guarantee personal insurance as well as provide tax privileges for special groups.