| 扶持农民专业合作社发展的财税政策研究 |
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| 引用本文： | 罗鸣令,陈玉琢.扶持农民专业合作社发展的财税政策研究[J].经济与管理,2009,23(2):80-83. |
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| 作者姓名： | 罗鸣令 陈玉琢 |
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| 作者单位： | 1. 东北财经大学,财税学院,辽宁,大连,116025
2. 扬州税务学院,江苏,扬州,225007 |
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| 摘 要： | 农民专业合作社是稳定和完善农村基本经营制度、进一步推进农村改革发展的重要举措,而当前财税政策扶持农民专业合作社发展却处于缺失状态.应制定专门的财税政策,推动配套改革,改善外部环境,以扶持农业专业合作社的建立和发展.
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| 关 键 词： | 农民专业合作社 财政政策 税收政策 |
The Research on Finance and Tax Policies to Support the Development of the Peasant Special Cooperation |
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| Luo Mingling,Chen Yuzhuo.The Research on Finance and Tax Policies to Support the Development of the Peasant Special Cooperation[J].Economy and Management,2009,23(2):80-83. |
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| Authors: | Luo Mingling Chen Yuzhuo |
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| Institution: | 1.Taxation School;Northeast Finance University;Dalian 116025;China 2.Yangzhou Taxation School;State Taxation Administration;Yangzhou 225007;China |
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| Abstract: | The development of peasant special cooperation is the important strategy to stabilize and perfects the country's basic operation system and further motivate the county reform improvement in China.But the support on the development of agricultural cooperation by the finance and taxation policy is still lack.So we should make up the special finance and taxation policy,promote the coordination reform,perfect the outer enviornment to support the construction and development of the agricultural cooperation. |
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| Keywords: | peasant special cooperation public finance policy tax policy |
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