促进残疾人就业的税收政策分析  

Analysis on Favorable Taxation Policies for Disability Employment

作　　者：丛明[1] 李莉[1] 

机构地区：[1]国家税务总局政策法规司,北京100044

出　　处：《残疾人研究》2011年第3期27-29,共3页Disability Research

摘　　要：为促进残疾人就业,财税部门陆续出台了一系列税收优惠政策,扩大了可享受税收优惠的企业范围;优化了税收优惠方式;突出了对残疾人职工合法权益的保护。各地税务机关认真贯彻相关政策,对于拓宽残疾人集中就业的领域,保障残疾人合法权益,规范税制起到了积极的成效。目前也发现相关政策存在增值税退税最高限额偏低,企业规定残疾人人数与实际不尽符合和企业支付工资在企业所得税前加计扣除等方面存在问题,需要进一步研究完善。The finance and taxation departments in China have issued series of favorable policies to promote disability employment.—These policies have extended range of benefited firms,optimized favorable tax methods and highlighted legal rights protection of disabled employees.Local taxation departments implemented relevant policies and made positive efforts in widening employment channels for the disabled, securing their legal rights and regulating tax system.However,there are still spaces for further research and improvement since the maximum limit of total tax rebate of added-value tax is relatively low,number of disabled employees doesn't meet firms'registration and paid salaries plus deduct before corporate income tax,etc.

关 键 词：税收优惠政策 集中就业 合法权益 规范税制 

分 类 号：F812.42[经济管理—财政学]