社会福利企业税收优惠政策问题研究  

A Study on Tax-free Policy for the Social Welfare Enterprise

作　　者：成海军[1] 

机构地区：[1]民政部管理干部学院,北京101601

出　　处：《残疾人研究》2011年第4期73-78,共6页Disability Research

基　　金：国家社科基金重大项目:加强党的执政能力建设和先进性建设(06&ZD008)

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。'Social welfare enterprises' in China was rooted from 'social welfare production' in 1956.The 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 opendoor 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.

关 键 词：福利企业 税收优惠 新政 改革 

分 类 号：F812.42[经济管理—财政学]