农民专业合作社是整合农村资源、加快农村发展、促进农民增收的重要力量。当前存在着农民专业合作社基础资料难掌握、税源难以监控、税收管理和服务措施难到位等问题,强化农民专业合作社税收管理与服务应从完善相关政策、加强税务机关管理与服务以及加强农民专业合作社自身建设等方面着手。 Farmers ’professional cooperatives are an important force in integrating rural resources, accelerating rural development and boosting farmers’ incomes. At present, there are some problems such as difficulty in mastering the basic information of farmer cooperatives, difficulty in monitoring the sources of taxation, difficulties in tax administration and service measures, and strengthening the management and service of tax revenues of farmer specialized cooperatives. We should improve relevant policies, strengthen the management and service of tax authorities and strengthen farmer cooperatives Construction and other aspects.