This paper proposes the basic theory of rural economical cooperation organization and then proposes income policy of supporting the development of rural economical cooperation by foreign successful experience.

• 本文首次提出了税收支持农村合作经济组织的理论基础,然后在借鉴世界各国税收扶持农村合作经济的成功经验和透视当前我国税收政策利弊的基础上,提出了支持农村合作经济发展的税收政策。