Research On Preferential Tax Policies For The Implementation Of Farmers’ Professional Cooperatives In Qiqihar City

Farmers’ professional cooperative is voluntary association of farmers. Farmers put all things control by themselves together, to achieve their common economic, social and cultural needs of the ideal of a form of cooperative organization. The weak position of the farmers in the entire national economy determines the farmers’ professional cooperatives to enjoy more tax incentives and support, at the same time, farmers’ professional cooperatives as an emerging market player. Its spontaneity, mutual and weak factor and other market players is also different, so the state needs to give more special financial and tax system. In order to weaken the farmers’ professional cooperatives weak position in a competitive marketplace, under the relevant preferential tax policies give by the government. Qiqihar city farmers’ professional cooperatives in the implementation of the preferential tax policy on overall are satisfactory, and some significant results have been achieved, promote the rural land scale management, and increase the farmers’ income. However, the gradual process of development has also exposed the problems to be improved and the new needs for the development.This paper adopts literature research and in-depth field research method. Based on the performance analysis of the current situation of farmers’ cooperatives to implement preferential tax policies in the domestic and overseas were reviewed studies on the use of new institutional economics theory, transaction cost economics theory, tax theory and theoretical analysis of the partnership tax incentives for farmer cooperatives development plays an important role. Take the financial income and operating as an analytical indicator after tax incentives of Qiqihar farmers’cooperatives, using efficiency coefficient method and expert assignment method for quantitative analysis on performance data. Finally, operating income, household income, and the number of members and other indicators were stratified and aggregated in order to analyze Qiqihar City farmer cooperatives implementation of tax incentives. Further point out the problems may exist in the implementation of tax incentives of farmers’ cooperatives and put forward reasonable suggestions from the state, government and cooperatives themselves. Point out that the Qiqihar farmers’ professional cooperatives problems in the implementation of the preferential tax policies, finally put forward reasonable suggestions from the country, the government and cooperative itself.First of all, to sort out the basis theory of farmer’professional cooperatives, performance and tax incentives, from the whole to the part analyze the Qiqihar city of the specific circumstances of farmer cooperatives in the implementation of preferential tax policies. Secondly, derived conclusions based on performance analysis after implementing tax incentives about Farmer Cooperatives of Qiqihar City, problems are summarized in the implementation of tax incentives, such as cooperatives give insufficient emphasis to financial accounting; inadequate understanding of tax policy; have doubts about the preferential tax policy; incomplete application of preferential tax policy. This article put forward the system defects to implement tax incentives of Qiqihar farmer cooperatives, including inadequate government policy, government policy may not be implemented and cooperatives own problems. Finally, to make reasonable suggestions for Qiqihar farmer cooperatives, there has three level:firstly, from the national level, such as to build a legal system of taxation appropriate for farmer cooperatives development; optimize agricultural tax policy for farmer cooperatives; through policy support and guidance to promote the norm-developing of farmer cooperatives; strengthen advocacy training, deepening tax services; improve corresponding taxation preference policy for the development of farmer cooperatives. Secondly, from the government level, strengthen the work of leadership, increase support services; strengthening typical publicity, carry out the financial support mechanism; establish the evaluation methods, strengthen supervision assessment; various organs and departments jointly, increasing support; combination of provincial characteristics, take example by outstanding experience of other cooperatives. Thirdly, from the self-construction level of farmers’ professional cooperatives, make the practical direction for the development, improve the management system; actively training members of cooperatives to cultivate talents.