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近年来,随着社会主义市场经济体制的完善,广大农民为了提高自身进入市场的组织化程度,围绕同类农产品的生产、加工、储运、销售以及生产资料购买、技术信息服务等经营活动,自主兴办了大量新型农民专业合作组织。本文在对北京市各类农民专业合作组织调查研究的基础上,针对目前农民专业合作组织在税收管理中存在的问题,提出改进的建议。
In recent years, with the improvement of the socialist market economic system, the majority of peasants, in order to enhance their degree of organization into the market, revolve around operating activities such as production, processing, storage and transportation, sales of agricultural products of similar kinds, purchase of means of production, and technical information services Set up a large number of new farmer specialized cooperative organizations. Based on the investigation and study of professional cooperatives of peasants in Beijing, this paper aims at the problems existing in the management of peasants’ specialized cooperatives in tax administration and puts forward suggestions for improvement.