我国农民专业合作社税收政策优化研究

A Study on the Optimizafion of the Tax Policy in Farmers'Cooperatives in China

近年来我国政府在税收方面制定了一系列的优惠政策来支持农民合作社的健康快速发展,但现行税收政策存在诸多问题。政府应在充分调研的基础上,借鉴发达国家先进经验,进一步优化农民专业合作社税收政策。具体建议有:完善增值税和所得税优惠政策;解决合作社双重负担问题;健全会计核算,提高财务管理水平以及提高农民专业合作社的科技水平等。

The government of China have formulated a series of tax preferential policies to support the healthy and rapid development of farmers cooperatives in recent years. Current tax policies have many issues, so govern- ment should learn from the advanced experience of developed countries, and optimize tax policy on the basis of fully research. The following measures should be taken ： to perfect preferential policies of value - added tax and income tax;to solve the double burden of cooperatives;to establish and strengthen the level of accounting and financial man- agement;to improve the scientific and technological level of farmers＇cooDeratives.