【摘要】 农民专业合作社作为一种新的经济组织形式，较好地满足了当今社会的需要，已经成为破解我国“三农”问题的重要组织主体，是整合农村资源、加快农村发展、促进农民增收的重要力量，也是许多农村地区首选的发家致富途径，对促进农村社会和谐、稳定农村经济发展起到了不可替代的作用。截至2011年末，牡丹江市各类农民专业合作社达905家，资产总额达7.96亿元，基本实现了从生产资料采购、种植(养殖)、加工，到运输、贮藏、销售一条龙的产业化经营格局，农民专业合作社已经成为牡丹江市服务农民的有效载体和联结市场的重要纽带。

　　对于税收管理与服务来说，农民专业合作社是一个全新的领域，它的性质决定了合作社主体的素质，它的“三农”特征给税收管理与服务带来了新的挑战。税务机关在日常的税收管理和纳税服务中要适时地制定和实施行之有效的管理与服务方式和方法，做到既要将国家的涉农税收政策特别是税收优惠政策落到实处，真正实现惠农于民；又要切实将税收征管与纳税服务有机结合，有效避免税收执法风险和税收征管漏洞，提高农民专业合作社的纳税遵从度。

　　本文采取规范分析与实证分析相结合的研究方法，在对农民专业合作社税收管理与服务基础理论进行梳理和对国内外研究现状进行综述的基础上，结合牡丹江地区农民专业合作社的现状，对农民专业合作社税收管理与服务中存在的问题进行了分析，提出关于加强农民专业合作社税收管理与服务的对策和建议。以期从税收的角度给农民专业合作社的发展提供一些启示，促进农民专业合作社规范有序发展。

　　首先，对农民专业合作社税收管理与服务基础理论进行梳理，并从发展速度、行业分布、管理水平、组建形式等方面介绍了牡丹江市农民专业合作社的发展现状。其次，在对我国农民专业合作社适用税种及相关优惠政策进行归纳总结的基础上，从农民专业合作社税收管理与服务的认识方面、税收管理方面和税收服务方面系统分析了牡丹江农民专业合作社税收管理与服务中存在的问题。最后，针对存在的问题，从三个角度分别提出了加强农民专业合作社税收管理与服务的对策建议：一是国家层面，包括理顺现行管理体制，建立部门工作协调沟通机制；构建适宜我国农民专业合作社发展的税收法律体系；农民专业合作社应享受国家其他涉农税收政策；通过政策扶持和引导促进农民专业合作社规范发展。二是税务机关层面，包括强化宣传培训，深化纳税服务；强化税务管理，防控管理风险；强化调查研究，用足用好相关税收优惠政策。三是农民专业社层面，包括加强内部建设、提高规范化管理水平、强化辅导培训以及创新合作内容与方式等。

　　【Abstract】Specialized farmers cooperatives, Keeping up with the times, as a new economic organization form, a preferred way of being rich, has gradually become the integration of the rural resources, and is assumed to solve“3 farming” problem as a important breakthrough point, and has played an irreplaceable role in promoting the rural economic development harmonically and stably. At the end of 2011, in Mudanjiang city of Heilongjiang province, all kinds of Specialized Farmers Cooperatives has amounted to 905, total assets amounts 796000000 yuan. Production procurement (breeding), planting, processing, transportation, storage and sales have formed a through-train, and become the effective way of serving farmers and the important link between farmers and market.

　　For tax administration and service, Specialized Farmers Cooperatives is a new field, for its special nature and its “3 farming” features, brought a new challenge. The tax authorities should in daily tax administration and tax services, formulate and implement effective management and the service modes or methods accordingly, so as to implement agriculture-related tax policy especially the tax allowance and exemptions and benefit farmers, and effectively to avoid the risk and loopholes during tax law enforcement, and improve the degree of tax compliance.

　　This paper, adopting a combination research method of normative analysis and empirical analysis, reviews the basic theories and research status about Specialized Farmers Cooperatives, introduces tax administration and service at home and abroad, combined with Mudanjiang area, analyzes the problems of the tax administration and service that exist in this area, puts forward relevant suggestions，so as to provide some enlightenment, and promote the orderly development of the Cooperatives.

　　First of all, this paper grooms the basic theories of tax administration and service about Specialized Farmers Cooperatives, as well as the development on rate of progress, profession distribution, level of management, in Mudanjiang city. Secondly, analyzes the problem existed in tax administration and service on the Specialized Farmer Cooperatives based on the applicable taxes and relevant preferential policies. Finally, aiming existing problems, respectively from three angle, puts forward suggestions to strengthen Specialized Farmer Cooperatives tax administration and service： first, the national level should straighten the existing management system, establish the coordination communication process; so as to benefit the Specialized Farmers Cooperatives; second, the tax administration should strengthen the propaganda and training, deepen the tax service; strengthen the tax administration, avoid management risk and make full use of preferential tax policies. third, Professional Farmers Cooperatives should strengthen the internal construction and dimensions, improve the level of management, and strengthen the training and innovation cooperation contents and methods.

　　【关键词】 农民专业合作社； 税收管理； 纳税服务； 牡丹江市；

　　【Key words】Specialized Farmers Cooperatives, Tax Administration, Tax Service, Mudanjiang City