近年来,随着农民合作社向产业链下游发展,介入农产品加工、流通环节,应纳税业务也随之出现,但合作社税收征管工作却明显滞后于合作社发展。加强合作社税收管理应当双管齐下,除了合作社自身要健全财务管理制度,树立依法纳税意识,各级国税地税部门也应转变粗放式管理模式,落实涉农税收优惠 In recent years, with the farmer cooperatives going downstream in the industrial chain and involving in the processing and circulation of agricultural products, taxable businesses have also emerged. However, the work of tax collection and management of cooperatives has lagged far behind the development of cooperatives. In order to strengthen tax administration of cooperatives, we should work in a two-pronged approach. Apart from improving the financial management system by cooperatives and establishing a sense of tax payment in accordance with the law, the taxation and taxation departments at all levels should also change the extensive management mode and implement preferential tax treatments for agriculture