社会福利企业税收优惠政策问题研究摘要.PDFVIP

Policy Analysis / 政策解读/ 社会福利企业税收优惠政策问题研究* ■成海军 【摘要】 中国的社会福利企业起源于 1956 年的残疾人“社会福利生产”。建国以后，国家通过 税收优惠政策扶持和促进福利企业的发展。使残疾人能够自食其力，维护其劳动权利，实现自身发 展的价值，体现党和国家对残疾人的关怀。税收优惠政策发挥了很好的作用。改革开放 30 多年来， 我国福利企业税收优惠政策经历了 4 个发展阶段和两次大的调整。1994 年税收优惠政策在很大程 度上促进了残疾人就业，发展了残疾人福利。但随着时间的发展，逐渐需要调整和改革。2007 年 7 月 1 日确定了现行政策。“新政”实施以后，既带来了福利企业的税收优惠，同时也产生了一些 相应的问题，诸如福利企业减少、残疾人就业率降低等，需要在现实中尽快解决。 【关键词】 福利企业 ；税收优惠 ；新政 ；改革 A Study on Tax-free Policy for the Social Welfare Enterprise CHENG Hai-jun 【 】”Social welfare enterprises” in China was rooted from “social welfare production” in 1956. The Abstract state adopted tax-free policy to promote the development of the social welfare enterprises for the disabled after the founding of the people’s republic of China. It has enabled the disabled to rely on themselves, protect their labor rights, and realize their value and showed care and love of state and the Communist Party of China to the disabled. The tax-free policy played an important role in practice. In the 30 years of reform and open- door policy, the tax-free policy for the social welfare enterprises has been developed for four periods and changed for two times. The tax-free policy in 1994 enabled many disabled people get jobs, and promoted the development of the social welfare enterprises. Along with the development of the society, it needed adjustment and change. The current new one was adopted in 2007. The new policy, on the one hand, was useful to reduce tax for social welfare enterprises, on the other hand, brought many problems as well, such as the number decrease of social welfare enterprises, and the fall of employment rate of the disabled. These problems need to be solved as soon as possible. 【 】Social welfare enterprise; Tax-free policy; New policy; Reform Key words 引言