7、对农村合作基金会免征所得税与营业税[22] 。基于农村合作基金会的非营利目的，农村合作基金会所收取的资金占用费其性质为盈余而非利润（surplus and not profit）[23] ，为扶持农村合作基金会的发展，强化其信用能力，可考虑不对其盈余征收所得税和营业税。[24]
8、加强对农村合作基金会的行政监管。规定农村合作基金会要服从主管部门（农业行政管理部门）依法进行的登记管理、业务监督和其他检查。在农村合作基金会的运作违反了法定宗旨、目的，业务范围逾越了法定界限，主管部门有权撤销其理事、经理、监事，并委派人员对其接管、整顿，甚至发布行政命令予以解散[25] 。对农村合作基金会主要管理人员的任职，实施前置行政审核，即除由会员代表大会选举外，由主管部门参照
公司法第
57条的规定进行审查同意。基于农村合作基金会业务内容的金融性，对农村合作基金会从业人员实施从业资格制度，由县级农业行政部门统一组织农村合作基金会从业人员的培训、考试、考核，经考试、考核合格后方可从业。提高农村合作基金会工作人员的素质，增强其管理水平。
Review on the legal system of our rural cooperative fund Associations
Rongwen Chen
Abstract: The rural cooperative fund Associations came from the capital demand for agricultural producing in rural society, as well as the deficiency of financial service of our current rural financial system. Although the inaccurate operation of the rural financial fund Associations brought about the instability of our rural financial order to a degree, we found, it was not the cooperative system per se but the wrong operation deviation from the system which should be responsible of it. Therefore, we cannot give up eating for fear of choking and suppress the system in a nutshell, on the contrary, we ought make improvement and elaboration of it so as to standardize its application to achieve our original objective successfully.
keywords：rural cooperative fund Associations , rural finance, cooperative society, improvement of legislation
