我国农民专业合作社的税收优惠制度研究

发布时间：2018-01-14 07:45

本文关键词：我国农民专业合作社的税收优惠制度研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：自《中华人民共和国农民专业合作社法》2007年7月1日正式实施后,确定了我国农民专业合作社的主体地位,从而步入了高速发展的行列。笔者在进行梳理农民专业合作社的有关现行规定后,发现截止至2017年3月31日除《中华人民共和国农民专业合作社法》外,另有1部行政法规即《农民专业合作社登记管理条例》、31部部委规章及500部地方法规。各级政府针对农民专业合作社的频繁发文,一方面能体现农民专业合作社是解决我国农村经济发展的“一剂良药”,另一方面反映出农民专业合作社存在的部分问题已经被相关部门知悉,并急需解决。笔者在梳理这些文件时发现,相关部门颁布的文件存在“头痛医头,脚痛医脚”的情况,并没有统领性、纲要性的解决办法。农民专业合作社在现阶段促使农民收入的增长和社会主义新农村建设加快是功不可没的,但“这剂良药”到现在还没有从根本上解决中国现在城乡二元经济社会的结构,“这剂良药已经产生的各种副作用”即农民专业合作社自身存在的各方面问题也日益凸显。国家经济宏观调控的众多手段中,税收是其中重要的经济杠杆。相关部门可以利用税收手段抑制“这剂良药的副作用”,同时税收优惠制度是一把双刃剑,使用的好可以大大促进农民专业合作社的发展,但如果使用不当,则会降低农民专业合作社的效率甚至导致农民合作专业社及相关负责人员涉及刑事犯罪。本文通过税收制度中的优惠政策和征收管理两个角度指出农民专业合作社的税收优惠政策的问题及税收风险。通过进一步分析税收风险会带来的严重经济问题,引起相关决策者的重视,从而使决策部门在制定税收优惠政策时综合评估税收风险的程度,避免颁布的税收优惠政策带来税收风险。本文的主要内容为下述的四个部分:第一部分为引言主要是阐述本案的研究背景及意义、研究的方法、创新点和框架;第二部分欲通过对我国农民专业合作社历史发展、分类和现状等情况的概述来揭示其重要性;第三部分通过梳理我国农民专业合作社现行税收方面的法律法规来分析农民专业合作社税收优惠制度中存在的优惠政策和征收管理方面的问题,并通过对税收风险的论述来表明我国农民专业合作社税收优惠制度中优化优惠政策和征收管理的急切性,同时发现税收优惠政策中存在的问题;第四部分通过前文对我国农民专业合作社的研究,提出我国农民专业合作社税收优惠制度的优化方案,促进农民专业合作社可持续的发展。
[Abstract]:Since the implementation of the Law of the people's Republic of China on Farmers' specialized Cooperatives in July 1st 2007, the principal position of the Farmers' Professional Cooperatives in China has been determined. In order to step into the ranks of rapid development. The author is combing the current provisions of farmers' professional cooperatives. As of March 31st 2017, in addition to the "Law of the people's Republic of China on Farmers' Professional Cooperatives", there is another administrative regulation, namely, "regulations on the Registration and Administration of Farmers' specialized Cooperatives". 31 ministries and regulations and 500 local laws and regulations. The frequent issuance of papers by governments at all levels aimed at farmers' specialized cooperatives can, on the one hand, reflect that specialized farmers' cooperatives are "a good medicine" for the development of our country's rural economy. On the other hand, it reflects that some of the problems of farmers' professional cooperatives have been known by the relevant departments and need to be solved urgently. The author found that the documents issued by the relevant departments have "pain in the head" when combing these documents. The situation of treating foot and foot "does not have the leading, the outline solution. The farmer specialized cooperative in the present stage impels the farmer income growth and the socialism new countryside construction speeds up is not to be ignored." However, the "good medicine" has not yet fundamentally solved the structure of China's urban-rural dual economy and society. "this good medicine has produced various side effects" namely the farmer specialized cooperative own existence each aspect question also day by day also highlighted. The national economy macroscopical control many means. Tax is one of the important economic levers. Relevant departments can use tax means to curb the "side effects of this good medicine", and the tax preferential system is a double-edged sword. Good use can greatly promote the development of farmers' professional cooperatives, but if used improperly. It will reduce the efficiency of farmer's professional cooperative even lead to the farmer's cooperation professional society and related person in charge to involve criminal crime. This article points out the farmer's professional cooperation through the preferential policy and collection management in the tax system. The problems of the preferential tax policy and the tax risk. Through further analysis of the tax risk will bring serious economic problems. It has attracted the attention of the relevant decision makers, so that the decision-making departments in the formulation of preferential tax policies when the comprehensive assessment of the degree of tax risk. The main contents of this paper are as follows: the first part is the introduction mainly to expound the research background and significance of this case, the research method, the innovation point and the frame; The second part attempts to reveal its importance by summarizing the historical development, classification and current situation of the farmers' specialized cooperatives in China. The third part analyzes the problems of preferential policies and collection management in the preferential tax system of farmers' professional cooperatives by combing the current tax laws and regulations of farmers' professional cooperatives. And through the discussion of the tax risk, it shows the urgency of optimizing the preferential policy and collecting management in the preferential tax system of the farmers' professional cooperative in our country, and finds the problems in the preferential tax policy at the same time; In the 4th part, the author puts forward the optimized scheme of the preferential tax system of the farmers' specialized cooperatives through the previous research on the farmers' specialized cooperatives in our country, so as to promote the sustainable development of the farmers' specialized cooperatives.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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