Reflections On Tax Administration Of Farmers Specialized Cooperatives

The promulgation of cooperative law and the preferential agricultural policy promoted the vigorous development of cooperatives,and as of October 2015 the number of cooperatives has reached 1.479 million.However,with the abrogation of agricultural tax and the implementation of agricultural-duty-free policy,the farmers' awareness of tax became weak,the cooperative members' own qualities directly restricted the degree of tax compliance and standardized development of cooperative.The tax authorities which manage tax bear the supervision over the implementation of the tax allowance and the tax-related transactions.Taxadministration plays an important part in ensuring the rural tax environment and promoting the healthy development of cooperatives.However,the tax administration also arose some challenges because of the particularity of farmers cooperatives.Based on the current situation of tax authorities' daily management,the study of domestic and foreign literature research,the investigation and the analysis of problems and reasons about the current management of the cooperative tax,reasonable proposals are put forward,hoping to sort out ideas about the future tax administration and promote the development of cooperatives.First of all,analyzing the existing literature and the basic theories of tax administration about cooperatives by consulting materials,and in conjunction with the situation of cooperatives development and the current collection mode,the crux of the contradiction of tax levy is found.And the characteristics of the current tax administration are recognized,which the management efficiency of the tax authorities are not adapted to the rapid development of cooperatives,and the management problems happen frequently.Secondly,tax management issues of the specialized farmers cooperatives should be classified and summarized.For example,information is difficult to grasp,tax source is difficult to control,management efficiency is low and so on.Considering the further problems,we should think about them from the nation,tax authorities and cooperatives.First of all,the country's policies and documents are sufficient,but the transparent is not enough,and the agencies and institutions are sufficient,but the coordination is inadequate;secondly,the tax authority's service awareness and management lag,and the responsibility awareness is not strong;in the third,due to the objective and subjective difficulties,the cooperatives are not professional and not standardized.Finally,in view of the reasons for the existence of the problems,recommendations about strengthening the tax administration of cooperatives are proposed.Countries need to rationalize mechanisms and strengthen inter-departmental co-ordination,to ensure that policies are open and transparent;the tax authorities should strengthen publicity,improve tax services,innovate management tools,administrate tax according to the law and strictly control risks;cooperatives should raise awareness,strengthen self-construction,and standardize transactions.