Study On Tax Policy Of Farmer's Economic Cooperation Organization In China

Farmer's Economic Cooperation Organization has developed flourishing in recent years in China, which is very useful for improving the development of rural and agriculture and the farmers' income.FECO also plays a very important role in promoting the implementation of "Three Rural Issues".The government launched a series of supportive policies constantly to promte the development of FECO,which has achieved remarkable results.But most of preferential policies are concentrated on the capital subsidy,credit support and project support etc,which are temporary and unsystematic.Under stable development of FECO,it is necessary to build tax legal system which is fit for the development of FECO.The system of tax policies will not only help promote FECO,but also reflect authority, unity and fixity of tax policy and system.This paper makes a comprehensive and systermatic research on the tax policies which relevant to FECO in our country,and analyzes the effectiveness of these tax policies with the method of AHP.Based on the framework of public choice and the theory of transaction,the author make scientific definition of FECO.Drawing on the experience of foreign countries,this paper tries to build a system of tax policies about FECO from three aspects:tax policy on "FECO" itself, the member of the FECO,and other related transaction parties.