| 农民专业合作社税收优惠法律制度研究 |
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| 引用本文： | 钟广池.农民专业合作社税收优惠法律制度研究[J].华南农业大学学报(社会科学版),2010,9(2):135-140. |
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| 作者姓名： | 钟广池 |
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| 作者单位： | 华南农业大学,人文与法学学院,广东,广州,510642 |
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| 基金项目： | 教育部人文社会科学规划项目，广东省哲学社会科学"十一五"规划项目 |
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| 摘 要： | 对扶持农民专业合作社发展的主要法规、政策进行了梳理，并指出目前我国农民专业合作社税收法律制度存在的主要问题，通过借鉴他国的相关经验提出了扶持农民专业合作社发展的税收法律制度构想。
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| 关 键 词： | 农民专业合作社 税收优惠 税收管理 |
On the Preferential Tax Policies for Specialized Farmers Cooperatives |
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| ZHONG Guang-chi.On the Preferential Tax Policies for Specialized Farmers Cooperatives[J].Journal of South China Agricultural University:Social Science Edition,2010,9(2):135-140. |
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| Authors: | ZHONG Guang-chi |
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| Affiliation: | ZHONG Guang-chi ( College of Humanities and Law, South China Agricultural University, Gnangzhou 510642, China) |
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| Abstract: | This paper cleans up preferential policies for specialized farmers cooperatives, points out that the main problems of the tax policies for specialized farmers cooperatives, and puts forward a proposition for preferential policies which can promote specialized farmers cooperatives by drawing on the experience of other countries. |
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| Keywords: | specialized farmers cooperatives preferential tax policies tax administration |
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