【摘要】农民专业合作社通过一定的组织形式将农村广大的群众凝聚起来，组成一个团体的形式，这将不仅解决了一家一户的农民难以应对千变万化的市场的冲击的问题，而且解决了市场面对一家一户浪费资源的问题。但实践证明，以小农为主体的农民专业合作社，仅凭自身力量进入市场进行平等竞争是很困难的，它需要政府的扶持。

　　本文研究的主要内容，一是在分析我国农民专业合作社促进法法律制度现状，梳理探究我国农民专业合作社促进法律制度在财政、税收、信贷和技术方面存在的不足。

　　首先财政法律制度存在的不足是体系不完备，缺乏具体的实施细则，而且扶持资金的目标群体瞄准过窄，同时财政资金的引导、示范作用有限；其次税收法律制度存在的不足是在增值税方面免税效果不明显，并且所得税优惠范围不合理，同时其它税种缺乏优惠措施，而且没有给予支持农民专业合作社发展的金融机构税收方面的优惠；再次信贷法律制度存在的不足是配套法规严重滞后，并且没有解决农民专业合作社贷款抵押和担保困难的问题，而且对于合作社信用担保体系的建设，以及风险分担机制的建立也没有加以具体的规划，也没有规定对农业合作社比其他企业更加优惠的政策；最后技术支持法律制度在我国则基本上是空白。

　　二是提出促进农民专业合作社发展法律制度的构想。首先是明确规定县级以上各级人民政府的农业行政主管部门专门负责履行扶持政策的执行与协调职能，其次制定具体的财政扶持措施，再次细化农民专业合作社税收优惠制度，第四明确农民专业合作社金融扶持政策法律规定，最后制定技术支持制度，以更快、更好地促进我国农民专业合作社发展。

　　【关键词】农民专业合作社；农民专业合作社法；产业法；产业促进法

　　【Abstract】 Specialized farmer cooperatives through certain type of organizations gathered millions of rural crowds, this will not only solved a difficult of market impact to the solo farmers, but also solved a problem of wasting of resources. But it has been found that, it is difficult to have equal competition in the market for the specialized farmer cooperatives, they need the promotion of the government.

　　On the one hand, the main content of this paper is to research the defects of Legal System on promotion the development of specialized farmer cooperatives in China, which include the defects of public finance, tax revenue, finance and technical support.

　　On the other hand, the main content of this paper is to perfect the Legal System on promotion the development of Specialized farmer cooperatives in China. First, we should explicit agriculture department of People’s governments at or above county level in charge of Implementation and coordinating functions. Second, formulate specific promotions of public finance measures. Third, refining tax revenue measures of specialized farmer cooperatives. Last, draw up the regime of technical support. And all of these have one target: Make the Legal System on promotion the development of Specialized farmer cooperatives in China much better.

　　【Key words】 Specialized farmer cooperatives； Law of Specialized farmer cooperatives； Industry law； Industry promotion Law