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浅谈黑龙江省农村合作经济组织发展的财税政策支持
引用本文:邵延学,周丽俭.浅谈黑龙江省农村合作经济组织发展的财税政策支持[J].哈尔滨商业大学学报(社会科学版),2009(5):61-63,88.
作者姓名:邵延学  周丽俭
作者单位:哈尔滨商业大学,财政与公共管理学院,哈尔滨,150028
摘    要:农村合作经济组织在黑龙江省农业的农业产业化、农民增收等方面起到了重要作用,但是由于农业本身的弱质性,要想解决黑龙江省农村合作经济组织发展过程中存在的各种问题,政府应该有所作为.在财政扶持方面,应该加大财政投入力度、明确财政扶持的重点和内容、采取灵活的财政扶持方式、扩大财政扶持的融资渠道;在税收方面,应该科学界定农村合作经济组织的法人地位、对农村合作经济组织进行免税资格认定、实行差别税收待遇、对农村合作经济组织接受捐赠实行优惠税收政策.

关 键 词:农村合作经济组织  财税政策  融资

Discussion on Financial and Taxation Policy for the Development of Rural Cooperative Economic Organization in Heilongjiang Province
SHAO Yan-xue,ZHOU Li-jian.Discussion on Financial and Taxation Policy for the Development of Rural Cooperative Economic Organization in Heilongjiang Province[J].Journal of Harbin University of Commerce:Social Science Edition,2009(5):61-63,88.
Authors:SHAO Yan-xue  ZHOU Li-jian
Institution:College of Public Finance and Alministration;Harbin University of Commerce;Harbin 150028;China
Abstract:Rural cooperative economic organization played an important role in agricultural industrialization and peasant income increase of HeiLongjiang province,but the government should be active in solving different problems of rural cooperative economic organization development because of agricultural frangibility.In terms of financial support,the government should strengthen the supporting force,definite the emphasis and content of financial support,take flexible financial support ways and expand financing chann...
Keywords:rural cooperative economic organization  financial and taxation policy  finance  
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