从税制改革看我国福利企业税收优惠政策

On the Tax Preference Policy to Welfare Enterprises in China in the Process of Taxation Reform

福利企业是我国残疾人集中就业的主要载体,国家通过优惠政策来保障残疾人的就业。福利企业的发展壮大依赖于国家的支持和鼓励政策,尤其是税收优惠方面的政策。文章以我国建国以来的几次重大税制改革为主线,对福利企业所享受的税收优惠政策进行梳理,针对新的税收优惠政策下福利企业发展所存在的问题进行分析并提出相关的解决建议。

As a significant solution to disability employment, social welfare enterprises play a significant role in the protection of their right of employment and other rights in China. The development of these enterprises depends on national preference policies, especially the tax preference policy. This article, overviewing major tax reforms for welfare enterprises since 1950, analyzed these reforms and evaluated the problems the new tax preference policy brought about to these enterprises. It further proposed that promoting relevant researches should safeguard and realize the rights of disabled people better.