Study On The Fiscal And Tax Policies To Promote The Development Of Rural Cooperative Economic Organizations Of China

China’s rural cooperative economic organizations began in the1980s. Practice has provedthat the existence and development of rural cooperative economic organizations played a verypositive and even a key role to solve the “agriculture, peasant and rural issues". The Governmentis also deepening its cognition, thus formulate the financial and taxation support policies. Butnow, on the one hand, There are a few of issues appearing at the development of China’s ruralcooperative economic organizations for instance obviously lag, low level of development,organization imperfect; the other hand, there are many defects and deficiencies at thegovernment’s fiscal policy of endorsement. Without the strong support of the government fiscalpolicies, the prosperity and development of the rural cooperative economic organizations can notemerge.This article is divided into six parts.First part: the Introduction. Explain the background and purpose of this study and relatedresearch status, the main research contents and research methods. Since then, pointed out themain point of innovation and inadequacies of this articleThe second part: the theoretical analysis to promote the development of China’s ruralcooperative economic organizations. Firstly define the connotation of the rural cooperativeeconomic organizations, characteristics, and related areas of tax and financial policy. Secondlyanalyze the theory that promote their development, including the theory of xiaokai Yang,Inframarginal Analysis, the theory of public goods, collective action and choice theory and newinstitutionalism and economic theory.The third part: analysis of the development status of China’s rural cooperative economicorganizations and the problems. Overall, to comprehensive analysis of the development status ofChina’s rural cooperative economic organizations from three points which are the amount, typeand distribution, and accordingly that pointing out the four-point problems existed.The fourth part: analysis the problems of our country’s fiscal and taxation support policies.First comprehensive analysis of the fiscal policies of our country to support the development ofrural cooperative economic organizations, and then a five-point problems that exist in the currentfiscal and taxation support policies. The fifth part: compare and reference foreign support fiscal policy. This section focuses onthe analysis of the fiscal and taxation support policies in the United States, Japan and France, andalso lists the other part of the developed and developing countries related to the policy.Part VI: improve recommendations, the development of China’s rural cooperative economicorganizations and taxation policy. Based on the analysis made in this article above, propose sixpolicy recommendations.