Research On Tax Administration And Service Toward Specialized Farmers Cooperatives In Heze City

China's specialized farmers cooperatives began in the 20~thh century,but flourished after the Law of the People's Republic of China on Specialized Farmers Cooperatives in2007.As a new economic organization form,specialized farmers cooperatives effectively overcome the small family business scale,low organizational level,lack of competitiveness.Beneficial to the integration of rural resources,speed up rural development,promote farmers to increase income,is conducive to tackling poverty,the full realization of a well-off society.Specialized farmers cooperatives are based on the rural family contract management,the same type of agricultural products production and management of similar agricultural production and management services providers,users,voluntary joint,democratic management of the mutual economic organizations.It is the product of the market economy,played an important role in the"three rural"issue.However,due to the spontaneous market economy,blindness and lag of the defects,easily lead to balance of supply and demand,waste of resources.It is necessary for the government to fully respect the rules of the market and make the market play a decisive role in the allocation of resources.We should strengthen the macro-control and ensure a fair and equitable competitive environment so as to eliminate the shortage of the system and promote the sound and rapid development of the economy and society.China's government has introduced a number of farmers to promote the development of professional cooperatives support policies,and achieved some success.As an agricultural market,Heze City to strengthen the construction of specialized farmers cooperatives in a more prominent position,due to the situation,to take effective measures to develop significant results.As a tax department,it is necessary to strictly implement the tax optimization policy,but also plug the management loopholes,to avoid the risk of tax law enforcement.It is of great practical significance to study this issue seriously and to promote the development of specialized farmer's cooperatives and to promote the relationship between the management and the harmonious development of the relationship.Based on the review of domestic and foreign research results,this paper analyzes the present situation of the development of farmer's professional cooperatives on the basis of the present situation and characteristics of farmer's professional cooperatives in Heze City by means of literature research,empirical analysis,quantitative analysis and qualitative analysis.Problems and deficiencies,mainly in the three major aspects,namely tax policy is imperfect,tax management is not in place,the tax service is not in-depth.This article describes the three major aspects separately.In order to further guide the honesty and tax payment according to law and improve the tax compliance,this paper puts forward the corresponding countermeasures at the national policy level,the tax authorities level and the cooperative level,focusing on how to strengthen the taxation management and service of the farmers'professional cooperatives to help solve the relevant problems.Such as rationalizing the existing management system,the establishment of joint meeting system;clarify and improve the concept,improve the accuracy of the policy;more measures simultaneously,strengthen the government to support efforts to strengthen the daily management,plug the loopholes in the management;strengthen the assessment,strict implementation of tax incentives;Strengthen the internal management,promote the standardization of development;focus on brand building,enhance the core competitiveness;embrace the"Internet+",fill the development of short board,and so on,to improve the quality of service.