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随着新农村建设战略的不断推进,农产品专业合作社(以下简称合作社)这个新型经济组织的发展和走势,越来越受到社会各界的高度重视和广泛关注。如何更好地发挥税收职能,落实优惠政策,促进合作社健康发展,是摆在税务机关面前的重要课题。最近,笔者对江苏省苏州市吴中区的部分合作社进行了调查。当地传统的种植养殖业比较发达,尤其是碧螺春茶叶、太湖大闸蟹享誉中外。近几年,在涉农扶持政策引
With the continuous development of new rural construction strategy, the development and trend of this new type of economic organization of agricultural product cooperatives (hereinafter referred to as cooperatives) are receiving more and more attention and widespread attention from all walks of life. How to give better play to taxation functions, implement preferential policies and promote the healthy development of cooperatives are important topics for the tax authorities. Recently, I conducted a survey of some cooperatives in Wuzhong District, Suzhou City, Jiangsu Province. The local traditional farming and aquaculture more developed, especially Biluochun tea, Taihu hairy crabs renowned at home and abroad. In recent years, supporting policies in agriculture