| 农村合作经济组织发展的税收理论解析及对策构想 |
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| 引用本文： | 经庭如,储德银.农村合作经济组织发展的税收理论解析及对策构想[J].技术经济,2007,26(11):70-73. |
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| 作者姓名： | 经庭如 储德银 |
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| 作者单位： | 安徽财经大学,合作经济研究中心,安徽,蚌埠,233030 |
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| 基金项目： | 教育部哲学社会科学研究重大课题攻关项目（06JZD0019）;中华全国供销合作总社课题（GXZSKY06014） |
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| 摘 要： | 《农民专业合作社法》的通过及正式实施对于农村合作经济组织无异于一场及时雨,使其发展迎来了又一契机。本文运用经典的马克思主义理论和现代经济学的理论为税收支持农村合作经济组织发展进行诠释,并在科学发展观指导下提出促进农村合作经济组织发展的税收对策构想。
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| 关 键 词： | 农村合作经济组织 农民专业合作社法 税收政策 |
| 文章编号： | 1002-980X（2007）11-0070-04 |
| 修稿时间： | 2007-07-24 |
Theoretically Analyzing the Development of Rural Economical Cooperation Organization and Countermeasures Conception in View of Taxes |
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| JING Ting-ru,CHU De-yin.Theoretically Analyzing the Development of Rural Economical Cooperation Organization and Countermeasures Conception in View of Taxes[J].Technology Economics,2007,26(11):70-73. |
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| Authors: | JING Ting-ru CHU De-yin |
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| Institution: | Anhui University of Finance and Economics, Bengbu Anhui 233030,China |
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| Abstract: | Law of the people’s Republic of China on Farmers’Professional Cooperatives is the timely rain regarding the development of Rural Economical Cooperation Organization. This article explained why the policies of taxes supported the development of Rural Economical Cooperation Organization by the classics the Marxism theory and the modern economic theory, then, proposed promoting countermeasure conception in view of taxes under the Science Concept of Development. |
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| Keywords: | rural economical cooperation organization law of the people’s republic of china on farmers’professional cooperatives the policies of taxes |
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