促进残疾人就业的税收优惠政策及执行问题研究  

Research on Tax Preferential Policies and Implementation Issues to Promote Employment of Persons with Disabilities

作　　者：陈旭东 李玉婷 邹聪毅 CHEN Xu-dong;LI Yu-ting;ZOU Cong-yi

机构地区：[1]天津财经大学财税与公共管理学院,天津300222 [2]国家税务总局天津市北辰区税务局,天津300499

出　　处：《残疾人研究》2022年第2期54-62,共9页Disability Research

基　　金：天津市哲学社会科学规划重点项目(TJYJ20XSX-024)。

摘　　要：有效解决残疾人就业是保护残疾人劳动就业权利、提高其收入水平的根本途径。给予相关市场主体一定的税收优惠,是促进残疾人就业、实现社会和谐稳定的重要政策。当前,促进残疾人就业的税收政策在实践层面还存在政策激励缺乏针对性和导向性、享受优惠政策条件门槛偏高、执法存在差异性、部门之间不协调等问题,需要进一步加以优化和完善。Effectively solving the employment problem of persons with disability is the fundamental guarantee for improving their income level and quality of life.Enterprises are important carriers for the concentrated employment of persons with disability.Therefore,giving the corresponding preferential treatment to the disabled employment enterprises in the taxation system is an important policy to promote social harmony and stability.However,in practice,there is a “policy ambiguity belt”,which makes some enterprises have the opportunity to take advantage of the false placement of persons with disability.At the same time,the existence of problems such as lax enforcement of tax authorities,inadequate supervision and the asymmetry of cost of both parties have seriously affected the implementation of tax incentives.This paper deeply analyzes the reasons for these problems and proposes optimization suggestions for the reform and development direction of the social welfare enterprise tax incentive system.

关 键 词：残疾人就业 税收优惠政策 激励效应 

分 类 号：C913.7[经济管理]