Research On Tax Collection And Management Of Farmers' Professional Cooperatives

The state promulgated the Law of the People's Republic of China on Farmers' Professional Cooperatives and implemented it on July 1,2007.Subsequently,the relevant accounting systems and preferential tax policies of farmers' professional cooperatives were successively introduced,which provided a good environment for the development of farmers' professional cooperatives.A county is a large agricultural county,mineral resources are relatively backward,but more agricultural resources,A county is located in the foothills of the Taihang Mountains,surrounded by mountains,rich in natural resources such as Chinese herbal medicines,timber,agricultural population accounted for 88.6%,these natural resources for The emergence of farmer cooperatives has created good natural conditions.As of the end of2017,A county farmer cooperatives cooperatives registered a total of 168 households in the taxation authority.The number of employees reached 613.The annual sales revenue in 2017 reached 4.75 million yuan and the tax revenue reached 67,000 yuan.This article is mainly divided into four parts.The introductory part mainly describes the research background and significance of the tax collection and management of farmers' professional cooperatives,the research status,research contents and research methods of this topic at home and abroad.The first part analyzes the theoretical foundation of China's peasant cooperation.It mainly includes the study of the concept and development status of China Farmers Cooperatives,tax collection and management modes,and preferential taxation policies.The second part mainly discusses the problems existing in the tax collection and management of farmers' professional cooperatives.Mainly include accounting imperfect;tax awareness is weak;relevant laws and regulations are not perfect;The third part mainly analyzes the reasons,including the low quality of taxpayers;the low degree of tax compliance;the poor feasibility of laws and regulations;and the low degree of attention paid by tax authorities.The fourth part mainlyproposes corresponding countermeasures and suggestions for the existing problems.One is to standardize the handling of accounts;the other is to strengthen the propaganda policies and related guidance;the third is to refine the relevant laws and regulations;the fourth is to optimize the collection and management services.The conclusion part reviews the main contents of the full text,and summarizes the conclusions,inadequacies and innovations of this article.