Study On Tax Administration Of Farmers' Professional Cooperatives In Jiyuan City

The farmer's professional cooperatives are developed on the basis of the household contract responsibility management,and are the mutual aid organizations that produce homogenous products,especially agricultural products,through cooperative win-win and self-management.As an important organizational form of rural China,farmers' cooperatives have a clear positioning and important role in the implementation of the strategy of “revitalizing the countryside”.Through the implementation of standardized production,farmers can enjoy the state's support policies for agriculture,rural areas and farmers more directly and effectively.From October 31,2006,the Law of the People's Republic of China on Farmers' Professional Cooperatives was promulgated to December 27,2017,and the farmers' professional cooperatives in Jiyuan City have developed rapidly.By the end of 2018,a total of 322 farmers' professional cooperatives had been established in Jiyuan,an increase of 15% compared with 2017,covering all levels of agriculture,forestry,animal husbandry and fishery and its service industry.In 2018,the VAT tax incentives totaled 19.5 million yuan,a year-on-year increase of 35%.The corporate income tax benefit was 15.27 million yuan,a year-on-year increase of 46%.With the continuous expansion of the professional cooperatives of Jiyuan farmers,the taxation management problems and tax-related risks of farmers' professional cooperatives have become increasingly prominent.The root of the problem comes from the policy formulation,such as the system is not systematic,the coverage is not wide,the policy is relatively lagging,the actual implementation is difficult,etc.,but also from the tax collection and management,such as irregular registration management,accounting It is not perfect,and it is difficult to collect and manage.To strengthen the taxation management of farmers' professional cooperatives,we must improve the taxation policy,standardize the tax collection and management system,strengthen the pre-,post-,and post-tax management of farmers' professional cooperatives,improve tax collection and management,improve the taxation service level of taxation departments,and regulate the management of farmers' professional cooperatives.Start with more measures,work together to prevent tax risks,promote the healthy and stable development of farmers' professional cooperatives,and truly allow farmers to enjoy the tax benefits.