《保险研究》20220905-《WTO规则与我国农业保险补贴政策的合规风险评估》（何小伟、李青武、王克、邢璐瑶、杜秋月）

［摘   要］作为一种财政支农方式，农业保险在全世界得到了广泛运用。不少研究认为，农业保险补贴属于WTO“绿箱”工具，不会引发国际贸易争端，然而，近年来有研究指出，WTO关于农业保险补贴“归箱”的规则并不完备，简单将农业保险补贴视作“绿箱”工具并不准确。本文系统梳理了WTO关于农业保险补贴的现行规则框架，总结了WTO相关规则的主要特征和不完备之处，并基于我国农业保险补贴的实践，从保费补贴以及农业再保险支持两方面评估了我国农业保险补贴的合规风险。本文的主要结论包括:第一，我国农业保险补贴要受到WTO《农业协定》及我国入世承诺协议的共同约束，其中的核心约束是8.5%的微量允许政策；第二，保费补贴中的收入保险和自然灾害保险被视作“绿箱”工具，需要满足特定条件，否则仍存在被视作“黄箱”工具的可能性；第三，现行WTO关于农业保险补贴的规则存在不完备之处，滞后于全球农业保险发展实践，迫切需要完善；第四，我国种植业收入保险保费补贴的WTO合规风险总体有限并且可控，而再保险支持并无合规风险。论文最后就WTO规则框架下我国农业保险补贴的合规发展提出若干建议。

［关键词］WTO规则；农业保险补贴；农业国内支持；绿箱；合规风险

［基金项目］教育部人文社科基金规划项目(21YJA790020)；中国农业再保险公司课题“农业保险、再保险与WTO规则的适用性研究”；上海太安农业保险研究院2022年度课题“WTO规则下各国农业保险补贴通报研究”；对外经济贸易大学校级科研课题(20YB08)。

［作者简介］何小伟，对外经济贸易大学保险学院副教授；李青武，对外经济贸易大学法学院教授；王克(通讯作者)，供职于中国农再研究院；邢璐瑶，供职于中国农再研究院；杜秋月，对外经济贸易大学法学院研究生。

WTO Rules and Compliance Risk Assessment of Agricultural Insurance Subsidies in China

HE Xiao-wei,LI Qing-wu,WANG Ke,XING Lu-yao,DU Qiu-yue

Abstract：As a form of fiscal support for agriculture,agricultural insurance subsidies have been widely used all over the world.Many studies believe that agricultural insurance subsidies belong to the "green box" tool of the WTO and will not cause international trade disputes.However,in recent years,some studies have pointed out that the rules of the WTO on the "box sorting" of agricultural insurance subsidies are not complete,and it is inaccurate to simply regard agricultural insurance subsidies as a "green box" tool.This paper systematically combed the current rules framework of WTO on agricultural insurance subsidies,summarized the main features and imperfections of relevant WTO rules,and based on the main practices of agricultural insurance subsidies in China,evaluated the compliance risks of agricultural insurance subsidies in China from two aspects:premium subsidies and agricultural reinsurance support.The main conclusions of this paper include:first,China′s subsidies to agricultural insurance should be jointly bound by the WTO "Agricultural Agreement" and China′s WTO accession commitment agreement,of which the core constraint is the 8.5% De Minims policy;second,only income insurance and natural disaster insurance that meet specific conditions can be regarded as "green box" tools,otherwise they may be regarded as "yellow box" tools;third,the current WTO rules on agricultural insurance subsidies are incomplete,lagging behind the development practice of global agricultural insurance,and is in urgent need to be improved;fourth,the WTO compliance risk of the insurance premium subsidy of the planting industry income insurance in China is generally limited and controllable,while the reinsurance support has no compliance risk.Finally,the paper put forward some suggestions on the regularized development of China′s agricultural insurance subsidies under the framework of WTO rules.

Key words：WTO rules;agricultural insurance subsidies;domestic support for agriculture;green box;compliance risk