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农村合作经济组织作为农民互助组成的具有自生能力的高效组织创新,在发展现代农业中发挥着重要作用。世界各国政府都在财税方面制定了一系列政策扶持和鼓励农村合作经济组织的发展。我国目前尚未形成统一的针对农村合作经济组织的税收优惠政策。本文结合我国新型农村合作经济组织的发展及其实现的约束条件,以农村合作经济组织税收优惠政策理论为基础,提出了我国税收促进新型农村合作经济组织发展的路径选择。
Rural cooperative economic organizations, as self-supporting and efficient organizational innovations composed of farmers’ mutual aid, play an important role in the development of modern agriculture. Governments all over the world have formulated a series of policies to support and encourage the development of rural cooperative economic organizations in terms of fiscal and taxation. At present, China has not formed a unified tax preferential policy for rural cooperative economic organizations. Based on the development of the new-type rural cooperative economic organization in our country and the constraints of its realization, based on the preferential tax policy of the rural cooperative economic organizations, this paper puts forward the path of our country’s taxation to promote the development of the new rural cooperative economic organization.