【正文】 在購置、生產(chǎn)、加工、營銷、儲運、技術(shù)等環(huán)節(jié)進行分工合作，做到權(quán)責對等，加大民眾參與度，加強民主監(jiān)督管理力度，滿足廣大成員的共同經(jīng)濟需求。具體可從以下幾方面考慮：第一，加強農(nóng)村合作經(jīng)濟組織的基礎(chǔ)設施建設，通過營銷網(wǎng)絡及示范網(wǎng)點的設立，積極引導農(nóng)戶及相關(guān)企業(yè)參與到農(nóng)村新型合作經(jīng)濟組織的創(chuàng)建過程中來。農(nóng)村新型合作經(jīng)濟組織是聯(lián)結(jié)農(nóng)戶與市場、政府的紐帶。在我撰寫論文的過程中，張老師給予了專業(yè)的指導，無論是在論文的選題、構(gòu)思和資料的收集方面，還是在論文的研究方 法以及成文定稿方面，我都得到了張老師的幫助。s new deal, imposed a five percent excise tax on dividend receipts, imposed a capital stock tax and an excess profits tax, and suspended all deductions for losses (June 16, 1933, ch. 90, 48 Stat. 195). The repeal in 1933 of the eighteenth amendment, which 淮陰師范學院畢業(yè)論文 14 had prohibited the manufacture and sale of alcohol, brought in an estimated $90 million in new liquor taxes in 1934. The social security act of 1935 provided for a wage tax, half to be paid by the employee and half by the employer, to establish a federal retirement fund (Old Age Pension Act, Aug. 14, 1935, ch. 531, 49 Stat. 620). The Wealth Tax Act, also known as the Revenue Act of 1935, increased the maximum tax rate to 79 percent, the Revenue Acts of 1940 and 1941 increased it to 81 percent, the Revenue Act of 1942 raised it to 88 percent, and the Individual Ine Tax Act of 1944 raised the individual maximum rate to 94 percent. The postWorld War II Revenue Act of 1945 reduced the individual maximum tax from 94 percent to 91 percent. The Revenue Act of 1950, during the korean war, reduced it to percent, but it was raised the next year to 92 percent (Revenue Act of 1950, Sept. 23, 1950, ch. 994, Stat. 906). It remained at this level until 1964, when it was reduced to 70 percent. The Revenue Act of 1954 revised the Internal Revenue Code of 1939, making major changes that were beneficial to the taxpayer, including providing for child care deductions (later changed to credits), an increase in the charitable contribution limit, a tax credit against taxable retirement ine, employee deductions for business expenses, and liberalized depreciation deductions. From 1954 to 1962, the Internal Revenue Code was amended by 183 separate acts. In 1974 the employee retirement ine security act (ERISA) created protections for employees whose employers promised specified pensions or other retirement contributions (Pub. L. No. 93406, Sept. 2, 1974, 88 Stat. 829). ERISA required that to be tax deductible, the employer39。 trust, 158 . 601, 15 S. Ct. 912, 39 L. Ed. 1108 [1895]). After many years of debate and promise, the sixteenth amendment to the Constitution was ratified in 1913, providing Congress with the power to lay and collect taxes on ine without apportionment among the states. The objectives of the ine tax were the equitable distribution of the tax burden and the raising of revenue. Since 1913 the . ine tax system has bee very plex. In 1913 the ine tax laws were contained in eighteen pages of legislation。不僅要求組織內(nèi)部不斷學習，借鑒經(jīng)驗，同時還要求政府從宏觀方面進行支持，共同促進農(nóng)村新型合作經(jīng)濟組織更好的發(fā)展。第六，適當放寬農(nóng)村新型合作經(jīng)濟組織的注冊條件，加強對有關(guān)部門和單位的監(jiān)管力度，避免胡亂攤派、集資、收費現(xiàn)象的產(chǎn)生。例如：鼓勵農(nóng)村土地承包經(jīng) 營權(quán)在公開市場上向農(nóng)村合作社流轉(zhuǎn)；對農(nóng)村被征地農(nóng)民進行農(nóng)業(yè)補助并給予其參加農(nóng)村合作組織的優(yōu)先權(quán)；允許財政專項資金投向符合條件的合作組織確保經(jīng)濟組織成員的各項權(quán)利，為農(nóng)村新型合作經(jīng)濟組織的穩(wěn)定發(fā)展奠定堅實的基礎(chǔ)。其次是要完善經(jīng)濟組織內(nèi)部的利益分配機制，處理好農(nóng)村合作經(jīng)濟組織與成員之間的利益分配關(guān)系，充分調(diào)動廣大農(nóng)民群眾的參與積極性；再者是農(nóng)村合作經(jīng)濟組織為了向農(nóng)民提供服務并參與市場競爭，需要具備一定的基礎(chǔ)條件，包括資金、技術(shù)、人才、設備以及土地、不動產(chǎn)等要素。在市場經(jīng)濟快速發(fā)展的今天，信息化、科技化已是眾多領(lǐng)域的標簽。 4 進一步發(fā)展農(nóng)村新型合作經(jīng)濟組織的政策建議 農(nóng)村新型合作經(jīng)濟組織作為一種新興的組織制度，雖然仍有許多不規(guī)范值得完善的地淮陰師范學院畢業(yè)論文 7 方，但是它的出現(xiàn)符合我國農(nóng)村經(jīng)濟體制的改革和現(xiàn)代化市場經(jīng)濟的發(fā)展要求。他們對發(fā)展新型合作經(jīng)濟組織沒有熱情，態(tài)度不積極，有一些了解舊式計劃經(jīng)濟的農(nóng)民生怕穿新鞋走老路，分不清新型合作經(jīng)濟組織與過去那種統(tǒng)一的集體主義的根本區(qū)別。其中相當一部分的合作組織成員只是簡單的按照出資比例來進行角色分配和任務擔當 ，淮安市下轄縣區(qū)的合作經(jīng)濟組織中對于理事會和監(jiān)事會等機構(gòu)的安排，則是形同虛設，管理決策權(quán)大多掌握在發(fā)起人手中，利益分配主觀、隨意。作為合作組織的帶頭人他們 大多 數(shù)并沒有通過層層嚴格的選拔機制便進入農(nóng)村合作經(jīng)濟組織，所以普遍 文化 素養(yǎng)低 、 專業(yè)知識欠缺 ，市場 化 經(jīng)濟 的適應 能力 弱 ， 然而 懂技術(shù)會管理、市場開拓能力強的 綜合型人才更是缺乏。 [3] 3 淮安市農(nóng)村新型合作經(jīng)濟組織發(fā)展中存在的問題 隨 著市場經(jīng)濟的逐步開放，我國現(xiàn)代化的農(nóng)業(yè)市場日趨成熟。經(jīng)過改革開放 30 多年的發(fā)展，我市興辦的農(nóng)村新型合作經(jīng)濟組織的數(shù)量與日俱增，覆蓋亦由點及面，逐步呈現(xiàn)一種加速發(fā)展的趨勢。 關(guān)鍵詞 : 淮安市，農(nóng)村新型合作經(jīng)濟組織，發(fā)展 淮陰師范學院畢業(yè)論文 1 Abstract: The new rural cooperative economic anization has developed rapidly in the country. Therefore, strengthen the research of new rural cooperative economic anization, to promote its healthy development, has bee an important task for promoting the construction of new countryside. In this paper, the new rural cooperative economic anization in huaian city as the research object, through the analysis of the development status, find out the shortage of huaian new cooperative economic anizations exist in the anization scale, the quality of members, internal management, the basis of cooperati