摘要
合作社不以营利为目的,而营利却维系着合作社的生存和发展。合作社平稳运行有其内在的限定性。明确合作社各种收益及其归属是保持合作社服务社员与获取营利平衡协调、体现公共利益政策的必然要求。针对合作社营利需要考虑到合作社对内营利、对外营利及混合营利的实际存在应区别对待。同时也要顾及合作社接受国家补助与社会捐助、享受税收优惠及豁免待遇等其他获取收益的不同情形来合理划分归属。
The cooperative does not aim at profits,but profits make it possible for the cooperative to live and develop.There is a limit during cooperative running.We need to point out all kinds of benefits of the cooperative and its belongingness so as to meet to balance serving cooperate and making money and embody the public policy.This would help protect cooperate and cooperative,and ensure order and security of exchange.In fact,profits consist of inside,outside and mixed type,and we should regard them differently.At the same time,ought to think about other benefits of the cooperative such as financial support,social present,tax privilege and anti-monopoly exemption,and put them appropriately where they belong.
出处
《农业经济问题》
CSSCI
北大核心
2010年第4期33-40,共8页
Issues in Agricultural Economy
基金
中华全国供销合作总社科研项目"基于知识服务视角我国农村合作经济史料研究"(编号:GXZS0808ZD)的研究成果之一
