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农民合作经济组织是以农民为主体,以维护和提高组织成员经济利益为目的的民间服务性合作组织,是当前形势下推进我国农村经济发展、化解“三农”问题的有效途径。对农民合作经济组织进行税收支持是世界各国的普遍做法,本文在介绍国际先进经验的基础上,结合我国实际,提出完善我国税收支持政策的建议。
Peasant cooperative economic organizations are non-governmental service cooperation organizations with peasants as the main body and the purpose of safeguarding and improving the economic interests of the members. It is an effective way to promote the development of rural economy and solve the “three rural issues” under the current situation. Tax support for peasant cooperative economic organizations is a common practice in all countries in the world. On the basis of introducing advanced international experience and combining with the reality of our country, this paper puts forward suggestions on how to perfect our tax supportive policies.