Study On Tax Administration And Service Toward Specialized Farmers Cooperatives In Mudanjiang City

Specialized farmers cooperatives, Keeping up with the times, as a neweconomic organization form, a preferred way of being rich, has gradually becomethe integration of the rural resources, and is assumed to solve“3farming” problemas a important breakthrough point, and has played an irreplaceable role in promotingthe rural economic development harmonically and stably. At the end of2011, inMudanjiang city of Heilongjiang province, all kinds of Specialized FarmersCooperatives has amounted to905, total assets amounts796000000yuan.Production procurement (breeding), planting, processing, transportation, storage andsales have formed a through-train, and become the effective way of serving farmersand the important link between farmers and market.For tax administration and service, Specialized Farmers Cooperatives is a newfield, for its special nature and its “3farming” features, brought a new challenge.The tax authorities should in daily tax administration and tax services, formulate andimplement effective management and the service modes or methods accordingly, soas to implement agriculture-related tax policy especially the tax allowance andexemptions and benefit farmers, and effectively to avoid the risk and loopholesduring tax law enforcement, and improve the degree of tax compliance.This paper, adopting a combination research method of normative analysis andempirical analysis, reviews the basic theories and research status about SpecializedFarmers Cooperatives, introduces tax administration and service at home and abroad,combined with Mudanjiang area, analyzes the problems of the tax administration andservice that exist in this area, puts forward relevant suggestions，so as to providesome enlightenment, and promote the orderly development of the Cooperatives.First of all, this paper grooms the basic theories of tax administration andservice about Specialized Farmers Cooperatives, as well as the development on rateof progress, profession distribution, level of management, in Mudanjiang city. Secondly, analyzes the problem existed in tax administration and service on theSpecialized Farmer Cooperatives based on the applicable taxes and relevantpreferential policies. Finally, aiming existing problems, respectively from threeangle, puts forward suggestions to strengthen Specialized Farmer Cooperatives taxadministration and service： first, the national level should straighten the existingmanagement system, establish the coordination communication process; so as tobenefit the Specialized Farmers Cooperatives; second, the tax administration shouldstrengthen the propaganda and training, deepen the tax service; strengthen the taxadministration, avoid management risk and make full use of preferential tax policies.third, Professional Farmers Cooperatives should strengthen the internal constructionand dimensions, improve the level of management, and strengthen the training andinnovation cooperation contents and methods.