中国农民专业合作社的法律地位及其权利义务

为从理论上确立中国农民专业合作社的法律地位及其权利义务,在合作社的基础上,从法理学角度就农民专业合作社的法律地位、权利和义务等问题进行分析。分析认为,农民专业合作社是指在农村家庭承包经营基础上,同类农产品的生产经营者或者同类农业生产经营服务的提供者、利用者,自愿联合、民主管理的互助性经济组织,经依法登记取得法人资格。同时认为,农民专业合作社对其财产享有占有、使用和处分的权利,有权享受国家规定的相应税收优惠政策等;同时在生产经营过程中承担遵守法律和行政法规等若干义务。

Legal position of specialized cooperatives of China's farmers and their rights and responsibility

In order to have a theoretical establishment for the rights and responsibilities of the specialized cooperatives of China＇s farmers, this paper analyzes the problems concerning legal position, rights and responsibilities of specialized cooperatives of China＇s farmers from the legal angle. The analysis finds that these cooperatives are based on the family contractual operation, consisting of the persons operating the same agricultural products, or the providers for the service of the same category of production activity, or the product consumers, or the the volunteers. They are the mutual economic organizations with demon- cratic management and also the organizations with their legal persons granted by the government. These cooperatives owe their own properties, have rights to use them and divide them, have rights to enjoy the preferential policies of agricultural production by the government, but also shoulder the responsibility to obey the laws and other executive regulations in their operation.