On Preferential Tax System Of Specialized Farmers Cooperatives

The preferential tax system of specialized farmers cooperatives is an organic system formed by the relevant provisions about preferential tax for special farmer cooperatives, including substantive provisions and procedural requirements. As the vast majority of countries around the world, our country issued a series of preferential tax provisions for farmer cooperatives, but these provisions are not reasonable enough. The legislative level is low, the recognized standard is principle, the promotion is inadequate, the concessions is single, the procedure is missing.Improving the preferential tax system of specialized farmers cooperatives base on practical needs, making great significant. Due to the shortcoming of agriculture and specialized farmers cooperatives, the complicated features as a new generation cooperatives as well as the condition of the parallel situation of the household contract responsibility system, making the perfect to preferential tax system of specialized farmers cooperatives urgent. On the other hand, it helps to overcome the negative effects of the preferential tax, enlarge tax fairness, and to promote the release of the function and value of farmer cooperatives.In order to improve the preferential tax system of specialized farmers cooperatives,We must insist on the principle of statutory taxation, neutrality taxation, proportionality taxation, to further standardize the preferential tax provision, refinement preferential tax recognized standard,intensify preferential tax, add preferential tax means, build preferential tax procedure.