The Research On The Tax Incentive Of Farmer Specialized Cooperative

On the basis of rural household contract, farmer cooperetives are mutual economic organization of voluntary association and democratic management, which is providers of similar agricultural producers and users or traders of similar agricultural production and management services.The tax incentives as an important means of tax macroeconomic regulation, relying on specific excitation function, which have a unique advantage in terms of government support development of professional farmers cooperatives. However, the current tax incentives of farmer specialized cooperatives is far from perfect, which greatly restricts its develop of good economic benefits and social utility. In view of the above, healthy and rapid development of farmer cooperatives depends on improved tax incentives to respond. Therefore, from the perspective of law, it aims at exploring tax incentives of farmer cooperatives, and putting forward reasonable proposals to perfect the system.This paper adopts the theory plus practical research methods, applying the theory of cooperatives and tax incentives to analysing specific practical problems.This aticle is mainly made up of five parts, including ask questions,theoretical basis, analysis of the problem, and solve the problem.Firstly, the paper discusses the background of the issues raised. On the bases of consulting revelent material of tax incentives effectiveness of cooperatives and conducting field research on Shouguang farmer cooperatives, tax authorities, center of rural economy management and other department, we select some prominent problems existing in the tax incentives of farmer cooperatives as the object of study. Through research, we found that there are two major flaws in tax incentives of farmer cooperatives: first, the serious fraud of tax incentive object, second, the poor effect of tax incentives, which embodied the fuzzy standard of range of tax incentives, the too single mode of it and inadequate programs of it. In this context, this paper discusses how to resolve the defect of tax incentives of cooperatives, and perfect the legal system of it.Secondly, the paper describes the theoretical basis of tax incentives of farmer specialized cooperatives. Articles start to the definition of professional farmer cooperatives, and then expounded position of its status of legal person. After analyzing nonprofit feature of farmer cooperatives and from the view of tax incentives and protect the weak, discusses the legitimacy of farmer cooperatives enjoying tax incentives. Finally, Sort out existing legal provisions of tax incentives of farmer cooperatives.Thirdly, according to the existing relevant research material and the author of Shouguang City Farmer Cooperatives field research situation, this article summarizes main defects of the farmer cooperatives tax incentives: one is the serious fraud of the tax incentive target and outflow of tax incentive benefits, the second is the poor effect of tax incentives, which embodied the fuzzy standard of range of tax incentives, the too single mode of it and inadequate programs of it.Finally, this paper presents many proposals which can optimize the tax incentives of farmer cooperatives. First, make a clear definition of the object of tax incentives. And the main content is to develop a clearly and specific identification standards and strengthen the identification of false farmer cooperatives. Second, accurately define the scope of tax incentives. Proposes to establish principles to take tax differences for profit and non-profit activities of farmer cooperatives and actively adjust the focus of the scope of its the tax incentive.Third, improve the way of tax incentives.Take both direct and indirect tax incentives.Fourth, optimization of the tax incentive program. This paper proposes to construct a special tax preferential qualification system for farmer cooperatives, and simplify the procedures of tax declaration and flexibly approve tax return deadlines, and propose a view of two-stage certification and classification quantization.