政府扶持农民林业专业合作经济组织的税收政策研究  

Research on the Government-supported Tax Policy to the Farmer Forestry Specialized Cooperative Economic Organization

作　　者：黄丽萍[1] 

机构地区：[1]福建教育学院科研处,福建福州350025

出　　处：《福建教育学院学报》2011年第3期45-49,共5页Journal of Fujian Institute of Education

基　　金：国家社科基金"林权改革之后林区农民专业合作经济组织发展研究"(08CJY038)

摘　　要：文章回顾了21世纪以来税收扶持农民林业专业合作经济组织的发展沿革,分析了当前税收扶持的现状与基本特点,探讨了税收扶持政策中仍然存在的问题,如税收优惠政策的覆盖面有限、执行程序复杂、界定难度大、监管困难、受到新变化的挑战。为此,税收扶持要按照合作组织的盈利性质、活动内容、利润分配依据的不同区别对待,适当加大扶持力度,增强针对性,完善税法和监管。This paper reviews the development of the tax-supported farmer forestry specialized cooperative eco- nomic organizations since the 21st century, analyzes the current status quo of the tax-supported policies and their basic features, and discusses the problems existing in the tax-supported policies, such as the limited coverage of tax preferential policies, the complex implementing procedures, the difficulty in defining and supervising and being challenged by new changes. Therefore, tax support should make a difference according to the profitability nature of the cooperative organization, the content of activities, and the difference of the distribution of profits. It should be increased properly and be more purposeful, and the tax law should be perfected and supervised.

关 键 词：农民 林业 专业合作经济组织 税收扶持 

分 类 号：F32[经济管理—产业经济]