《农民专业合作社法》将于今年7月1日正式实施。这是1949年后,我国首部专门规范和发展农民专业合作经济组织的法律,也是1978年推行家庭承包经营后,首次以立法形式推进农民的经济互助与合作,具有重大历史意义。农民专业合作社长期以来“已出生、没户口”、不能独立承担民事责任、经营活动受到限制等问题将得到有效解决。从《农民专业合作社法》知识普及层面看,由于该法颁布不久,面对数量众多的专业合作社和千家万户分散的农民,需要相关各部门想方设法做大量的宣传和解释工作,才能将《农民专业合作社法》的立法精神、规范要求、优惠政策等贯彻到基层。从实践操作层面看,本法的规定虽然通俗易懂,简明扼要,便于农民了解和掌握,但也因为简约,难以对分散在全国各地、实际情况和需求各不相同的农民专业合作社做出更加详细的指导和说明。比如,对于农民普遍关心的财政支持和税收优惠问题,《农民专业合作社法》只用了3个条款加以规定,到底能够享受怎样的财政支持和税收优惠,还不是很清楚。对于信用合作社、联合社等是否适用该法,与《农民专业合作社法》相配套的政策措施何时出台等问题,也需要参与立法的相关专家以及国家相关部门做出更加详细的解释和说明。今年1月9日,农业部开始在全国启动“《农民专业合作社法》宣传月”活动。中华全国供销合作总社理事会主任白立忱主编的《新农村合作经济知识丛书》也已正式出版发行,并向农民免费发送。不久前,中华全国供销合作总社开办了《农民专业合作社法》示范培训班,邀请来自全国人大农业与农村委员会、财政部、农业部、国家工商总局、国家税务总局的有关官员,对《农民专业合作社法》进行了解读。通过他们的解读,有关《农民专业合作社法》的许多焦点、难点问题以及国家相关部门制定配套政策的最新进展一目了然。本期封面文章将他们的解读进行了归纳、整理,以期使各地农民专业合作社实践者的思路更加明晰、方向更加明确。 The Law of Farmer Professional Cooperatives will be officially implemented on July 1 this year. This is the first law of our country to regulate and develop farmer specialized cooperative economic organizations after 1949, and it is also of great historical significance for the first time to promote the economic cooperation and cooperation among peasants by means of legislation after the family contracted management was implemented in 1978. For a long time, farmer cooperatives have been born with no registered permanent residence, they can not bear their civil liabilities on their own, and restrictions on their operating activities will be effectively solved. From the perspective of knowledge popularization of “Farmer Cooperatives Law”, in the face of the promulgation of the law and in the face of a large number of specialized cooperatives and scattered peasants with thousands of households, relevant departments are required to find ways to do a lot of propaganda and explanation so that “peasants Professional Cooperative Law ”of the legislative spirit, regulatory requirements, preferential policies, such as the implementation of the grass-roots level. From the perspective of practical operation, although the provisions of this Law are straightforward, concise and easy to understand and grasp by peasants, they are also more difficult to make due to the simplicity of farmer specialized cooperatives with different actual situations and needs scattered all over the country Detailed guidance and instructions. For example, for farmers’ general concern about financial support and preferential tax treatment, the Law of Farmer Cooperatives only stipulates three articles. It is still not yet clear what kind of financial support and tax concessions can be enjoyed. Whether this law is applicable to credit unions, unions, etc., and when policies and measures matching the “Farmers’ Professional Cooperatives Law” are introduced will also require more detailed explanations and explanations from relevant experts participating in the legislation and relevant state departments. January 9 this year, the Ministry of Agriculture started the nationwide launch “Farmer Cooperatives Law” propaganda month “activities. The New Rural Cooperative Economic Knowledge Series, edited by Bai Lichen, director of the All-China Federation of Supply and Marketing Cooperatives, has also been formally published and distributed to farmers for free. Not long ago, the All-China Federation of Supply and Marketing Cooperatives set up a model training course entitled ”Farmer Professional Cooperatives Law“ and invited officials from the Agriculture and Rural Affairs Commission of the National People’s Congress, the Ministry of Finance, the Ministry of Agriculture, the State Administration for Industry and State Administration of Taxation and other officials from the ” Professional Cooperatives Law “was interpreted. Through their interpretation, the many focuses and difficulties on the ”Farmers’ Professional Cooperatives Law" as well as the latest progress made by the relevant state departments in formulating supporting policies are clear at a glance. This cover page summarizes and interprets their interpretation, with a view to making the thinking of farmers’ professional cooperatives practitioners in all parts of the country clearer and more specific.