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。
Rural cooperative economic organization played an important role in agricultural industrialization and peasant income increase of Hei- Longjiang 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 channel. In terms of taxation, the government should definite the legal person status of rural cooperative economic organization scientifically, determinate tax - free qualification, carry out different taxation and treat with tax preference of accepting contribution.
出处
《哈尔滨商业大学学报（社会科学版）》
2009年第5期61-63,88,共4页
Journal of Harbin University of Commerce:Social Science Edition
关键词
农村合作经济组织
财税政策
融资
rural cooperative economic organization
financial and taxation policy
finance
