为了促进残疾人集中就业,从20世纪80年代起,国家陆续制定了一系列鼓励福利企业发展的税收优惠政策。现行福利企业税收优惠政策主要包括三个方面:(1)对民政部门、街道和乡镇政府举办的社会福利生产企业,凡安置残疾人员占企业生产人员总数35%以上,暂免征收企业所得税;安置残疾人 In order to promote the concentrated employment of people with disabilities, since the 1980s, the state has successively formulated a series of tax preferential policies to encourage the development of welfare enterprises. The current preferential tax policies for welfare enterprises mainly include three aspects: (1) For social welfare manufacturing enterprises organized by civil affairs departments, streets and township governments, where the resettlement disabled persons account for more than 35% of the total number of production workers, the enterprise income tax shall be exempted temporarily; Disabled