| 支持农村合作经济组织发展的税收政策选择 |
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| 引用本文： | 马衍伟. 支持农村合作经济组织发展的税收政策选择[J]. 兰州商学院学报, 2007, 23(1): 25-33 |
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| 作者姓名： | 马衍伟 |
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| 作者单位： | 甘肃省国家税务局,甘肃,兰州,730030 |
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| 摘 要： | 农村合作经济组织是指农民依法自愿联合组成的,不以营利为目的的,实行民有、民管、民享原则,为其成员提供生产经营服务的经济合作组织.推进社会主义新农村建设的一个重要内容就是积极引导和支持农民发展各类专业合作经济组织.而引导和支持农民发展各类专业合作经济组织与国家的税收政策休戚相关.本文首次提出了税收支持农村合作经济组织的理论基础,然后在借鉴世界各国税收扶持农村合作经济的成功经验和透视当前我国税收政策利弊的基础上,提出了支持农村合作经济发展的税收政策.
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| 关 键 词： | 农村经济合作组织 发展 税收政策 |
| 文章编号： | 1004-5465（2007）01-025-09 |
| 收稿时间： | 2006-12-05 |
| 修稿时间： | 2006-12-05 |
Alternative Income Policy for Supporting the Development of Rural Economical Cooperation Organization |
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| MA Yan-wei. Alternative Income Policy for Supporting the Development of Rural Economical Cooperation Organization[J]. Journal of Lanzhou Commercial College, 2007, 23(1): 25-33 |
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| Authors: | MA Yan-wei |
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| Affiliation: | Gansu Provicncial Office ,SAT,Lanzhou 730030 ,China |
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| Abstract: | Rural economical cooperation organization,organized by farmer freely according to law,not aim to earn money,owned by people,managed by people and enjoyed by people,is an economical cooperation organization providing production and management.It is an important continent to indraught and support all kinds of cooperation organization,which has relation to the national policy.This paper proposes the basic theory of rural economical cooperation organization and then proposes income policy of supporting the development of rural economical cooperation by foreign successful experience. |
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| Keywords: | rural economical cooperation organization development income policy |
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