山东青年政治学院学报
山東青年政治學院學報
산동청년정치학원학보
JOURNAL OF SHANDONG YOUTH ADMINISTRATIVE CADRES' COLLEGE
2012年
2期
118-122
,共5页
农民专业合作社%税收政策%税收优惠
農民專業閤作社%稅收政策%稅收優惠
농민전업합작사%세수정책%세수우혜
farmers cooperatives%tax policy%tax preference
近年来我国政府在税收方面制定了一系列的优惠政策来支持农民合作社的健康快速发展，但现行税收政策存在诸多问题。政府应在充分调研的基础上，借鉴发达国家先进经验，进一步优化农民专业合作社税收政策。具体建议有：完善增值税和所得税优惠政策；解决合作社双重负担问题；健全会计核算，提高财务管理水平以及提高农民专业合作社的科技水平等。
近年來我國政府在稅收方麵製定瞭一繫列的優惠政策來支持農民閤作社的健康快速髮展，但現行稅收政策存在諸多問題。政府應在充分調研的基礎上，藉鑒髮達國傢先進經驗，進一步優化農民專業閤作社稅收政策。具體建議有：完善增值稅和所得稅優惠政策；解決閤作社雙重負擔問題；健全會計覈算，提高財務管理水平以及提高農民專業閤作社的科技水平等。
근년래아국정부재세수방면제정료일계렬적우혜정책래지지농민합작사적건강쾌속발전，단현행세수정책존재제다문제。정부응재충분조연적기출상，차감발체국가선진경험，진일보우화농민전업합작사세수정책。구체건의유：완선증치세화소득세우혜정책；해결합작사쌍중부담문제；건전회계핵산，제고재무관리수평이급제고농민전업합작사적과기수평등。
The government of China have formulated a series of tax preferential policies to support the healthy and rapid development of farmers cooperatives in recent years. Current tax policies have many issues, so govern- ment should learn from the advanced experience of developed countries, and optimize tax policy on the basis of fully research. The following measures should be taken ： to perfect preferential policies of value - added tax and income tax;to solve the double burden of cooperatives;to establish and strengthen the level of accounting and financial man- agement;to improve the scientific and technological level of farmers＇cooDeratives.
