齐齐哈尔市农民专业合作社实施税收优惠政策问题研究

发布时间：2018-05-13 00:25

本文选题：农民专业合作社 + 税收优惠政策　；参考：《东北农业大学》2014年硕士论文

【摘要】：农民专业合作社即自愿联合的农民,以其拥有控制的所有物联合,实现他们共同的经济、社会和文化需要的理想的一种合作社组织形式。农民农业在整个国民经济中的这种弱势地位决定了农民专业合作社需要享有更多的国家税收优惠举措以及政府扶持政策,另外,作为一种新兴的市场主体的农民专业合作社,其自发性、互助性以及弱势性与其他市场主体也存在不同,所以需要有特殊的财政税收制度来支持。各种税收优惠政策在国家政府和地方部门的带动下相继推出,以改变农民专业合作社在市场经济主体中的弱势地位,齐齐哈尔市农民专业合作社在实施税收优惠政策上总体是让人满意的,也取得了一定的显著效果,但是在逐步发展过程中也暴露了有待改进的问题和发展的新需要。本文采用相关文献研究以及深入实地调研的方法,在对国内外研究现状进行综述的基础上,结合自己的相关观点,切合齐齐哈尔市农民专业合作社实施税收优惠政策的绩效分析进行梳理,将新制度经济学理论、交易成本经济学理论、税法理论和伙伴关系理论作为论文的理论基础。然后,将齐齐哈尔市农民专业合作社实施税收优惠政策后的财务收入和经营能力情况作为分析指标,运用功效系数法和专家赋值法将合作社的税收优惠绩效数据进行量化分析,最后将经营收入、户均收入、以及社员人数等指标数据进行分层汇总,对齐齐哈尔市农民专业合作社税收优惠政策的应用情况进行系统全面的论述。并根据加权之后的数据整理指出齐齐哈尔农民专业合作社在实施税收优惠政策中存在的问题,最后提出合理化建议。首先,对农民专业合作社、税收优惠及税收绩效的基础理论进行梳理,并从整体到局部的层面分析了齐齐哈尔市农民专业合作社实施税收优惠政策的具体情况,其次,依据对齐齐哈尔市农民专业合作社实施税收优惠政策的绩效分析得出的数据结论,总结出合作社在实施税收优惠政策时出现的问题,即合作社对财务核算重视不够；合作社对税收优惠政策存在疑问；合作社对税收政策认识不到位；合作社对税收优惠政策应用不完全。并针对调查中发现的问题,提出齐齐哈尔市农民专业合作社实施税收优惠政策的问题成因,即政府政策制定不完善、政府政策落实不到位以及合作社自身存在的问题。最后,提出合理化建议,国家、齐齐哈尔市政府及合作社自身三个层面提出构建法律体系、优惠税收政策：提高思想认识、加强部门联合；完善经营管理,创建人才储备的具体措施建议。
[Abstract]:Farmer's specialized cooperative is a kind of cooperative organization which is a voluntary union of farmers with controlled possessions to realize their common economic social and cultural needs. This weak position of farmers' agriculture in the whole national economy determines the need for farmers' specialized cooperatives to enjoy more preferential state tax policies and government support policies. In addition, as a new market subject, farmers' professional cooperatives, Its spontaneity, mutual assistance and weakness are different from other market entities, so it needs special fiscal and tax system to support. Various preferential tax policies have been introduced one after another by the national government and local departments in order to change the weak position of farmers' specialized cooperatives in the main body of the market economy. The implementation of preferential tax policy in Qiqihar Peasant Professional Cooperative is satisfactory and has achieved some remarkable results. However, in the process of gradual development, the problems that need to be improved and the new needs of development are also exposed. This paper adopts the methods of related literature research and in-depth field investigation, on the basis of summarizing the current research situation at home and abroad, combined with its own relevant views. According to the performance analysis of tax preferential policy in Qiqihar Farmers' Professional Cooperative, the new institutional economics theory, transaction cost economics theory, tax law theory and partnership theory are taken as the theoretical basis of this paper. Then, taking the financial income and management ability of Qiqihar farmers' specialized cooperative after the tax preferential policy as the analysis index, using the efficiency coefficient method and the expert assignment method to quantify the cooperative's tax preferential performance data. Finally, the index data of operating income, average household income and the number of members are collected, and the application of preferential tax policy in Qiqihar farmers' professional cooperative is discussed systematically and comprehensively. According to the weighted data, the paper points out the problems existing in the implementation of preferential tax policy in Qiqihar Farmers' Professional Cooperative, and finally puts forward some reasonable suggestions. First of all, the basic theory of farmers' professional cooperatives, tax preferences and tax performance are combed, and from the whole to the local level, the paper analyzes the specific situation of the implementation of tax preferential policies in Qiqihar farmers' professional cooperatives, and secondly, Based on the data conclusion of the performance analysis on the implementation of preferential tax policy in Qiqihar farmers' professional cooperative, the paper summarizes the problems that appear when the cooperative implements the preferential tax policy, that is, the cooperative does not pay enough attention to the financial accounting; Cooperatives have doubts about preferential tax policies; cooperatives do not have a good understanding of tax policies; and cooperatives do not fully apply preferential tax policies. In the light of the problems found in the investigation, this paper puts forward the causes of the problems in the implementation of preferential tax policies in Qiqihar farmers' specialized cooperatives, that is, the imperfect formulation of government policies, the inadequate implementation of government policies and the problems existing in the cooperatives themselves. Finally, put forward the rationalization suggestion, the country, the Qiqihar city government and the cooperative oneself three stratification plane proposed constructs the legal system, the preferential tax policy: raises the thought understanding, strengthens the department union, consummates the management, The concrete measure suggestion of establishing talent reserve.
【学位授予单位】：东北农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F321.42;F812.42

【共引文献】