Research On The Tax Preference System Of Farmers’ Professional Cooperatives In China

Since the "People’s Republic of China farmer cooperatives law >2007 in July 1st after the formal implementation of the farmer specialized cooperatives in China’s main body status,thus entered the high-speed development of the ranks.The author on the current regulation of farmer cooperatives combing,found that as of March 31,2017 in People’s Republic of China" farmer Cooperatives Law >,administrative regulations and 1 the "farmer cooperatives registration regulations",the 31 ministries regulations and 500 local laws and regulations.In view of farmer cooperatives frequent shouts at all levels of government,on the one hand to the farmers’ professional cooperatives is to solve China’s rural economic development of the "good medicine",on the other hand reflects some of the problems of farmers’ professional cooperatives have been aware of the relevant departments,and need to be solved.The author found that in reviewing these documents,the relevant departments have promulgated the document "no overall plan for a fundamental transformation",and there is no command.The outline of the solution.Farmers’ professional cooperatives at this stage to increase the income of farmers and accelerate the construction of new socialist countryside is undeniable,but "the antidote" still unsolved China structure now two yuan in urban and rural economic society fundamentally,"side effects" of this medicine has the farmers The various problems of professional cooperatives are becoming more and more obviousMany of the country’s economic macro-control means,tax is one of the most important economic levers.The relevant departments can use tax means to suppress the side effects of this medicine "at the same time,the preferential tax system is a double-edged sword,good use can greatly promote the development of farmers professional cooperatives,but if used improperly,it will reduce the efficiency farmers’ professional cooperatives and even lead to the farmer specialized cooperative society and the relevant responsible personnel involved in crime.In this paper,two aspects of preferential policies and tax collection and management system that farmers’ professional cooperatives of tax incentives and tax risk.Through further analysis of tax risk will cause serious Heavy economic problems attract the attention of decision makers,so that the policy-making departments can evaluate the degree of tax risk in the formulation of preferential tax policies,and avoid the preferential tax policies to bring tax risksThe main content of this paper is the following four parts: the first part is the introduction mainly expounds the research background and significance of this case,research methods,innovation points and the framework;second part to the farmer specialized cooperatives in China history,the classification and situation to reveal the importance of analysis of the existing preferential tax;the system of farmers’ professional cooperatives in the preferential policies and tax management problems the third part through combing the farmers’ professional cooperatives in China’s current tax law,and through the discussion of tax risk that urgent optimization of preferential policies and the collection and management of China’s preferential taxpolicies for specialized farmers cooperatives Katina the same time,found that there are problems in the preferential tax policy;the fourth part researches of farmer specialized cooperatives in China earlier,optimization of China’s preferential tax system of farmer cooperatives,to promote the sustainable development of farmers’ professional cooperatives.