美国支持农场主合作社的公共战略.PPT

United States’ Public Strategies for Support for Farmer Cooperatives 美国支持农场主合作社的公共战略 Presentation to the Workshop on Cooperatives Beijing, China April 12-14, 2006 Dr. John R. Dunn 约翰?敦 合作社研讨会发言稿，中国北京，2006年4月12~14 PART ONE – PUBLIC POLICY AND SUPPORT FOR COOPERATVES第1部分-支持合作社的公共政策 Definition of a cooperative 合作社的定义 Status of Cooperatives 合作社的现状 Incorporation 组成 Support services 支持服务 Financial Services 财务服务 Privately Owned Cooperative:私有合作社： Is a voluntary association of farmers 是农场主自愿组成的协会 Is a raising farmer’s income enterprise 是提高农场主收入的企业 Is not a government-run enterprise 不是政府经营的企业 Modern Privately Owned Cooperative Principles 现代私有合作社的原则 1. The User-Owner Principle: Those who own and finance the cooperative are those who use the cooperative. 使用者-拥有者原则: 谁拥有合作社并负担其经费谁就使用它。 2. The User-Control Principle: Those who control the cooperative are those who use the cooperative. 使用者- 控制原则：谁使用合作社谁就控制它。 3. The User-Benefits Principle: The cooperatives?purpose is to provide and distribute benefits to its users on the basis of their use. 使用者- 利益原则：合作社的目的是根据使用合作社情况向使用者提供和分配利润。 Role of U.S. Government with Agricultural Cooperatives美国政府在农业合作社中的作用 Cooperatives are regulated the same way as other businesses. 对合作社管理方式与其它经济体一样。 Cooperatives are allowed special tax treatment, if they chose to follow certain rules. 如果合作社运营遵循一定规定，则允许享受特殊税收待遇。 Government helps with cooperative starts through technical assistance research, and education 政府通过技术支持、研究和培训帮助启动合作社。 Government helps with very limited funding programs 政府仅仅提供非常有限的资金。 No official national definition of cooperatives 对合作社没有全国统一的官方定义。 Incorporation/registration is at the State level 在州一级形成法人组织/注册。 INCOME TAX TREATMENT所得税待遇 Single tax treatment for: 对于以下资金享有单一税待遇： Patronage refunds 补助性退款 Per-unit retains 单位提留 True whether cooperative returns these funds as cash or retains them as capital 无论合作社以现金方式返还这些资金还是保留这些资金作为资本都是正确的 Other income taxed twice 其它的所得税翻番 SHERMAN ANTI-TRUST ACT 谢尔曼反托拉斯法 In