本文通过对残疾人就业税收政策调整后企业和残疾员工行为效应的实证分析发现,减税政策对残疾员工入学、就业、岗位等个人行为选择效应显著,对企业行为选择也有明显的诱致性效应,减税政策的劳动收入弹性远大于资本收入弹性,但减税效果已呈边际递减趋势。为此本文建议,福利企业减税限额只保留同期应纳增值税和政府最低工资水平2~3倍双重限额标准,支付残疾员工工资薪酬的所得税前加计扣除政策应限于盈利企业方能执行,对叠加享受税收优惠从而使实际纳税额连年为零甚至为负的企业应实行另类起码税兜底政策。 Through the empirical analysis of the behavioral effects of enterprises and handicapped employees after the adjustment of employment tax policies for disabled persons, it is found that the tax reduction policies have significant effect on individual behavior selection of disabled employees such as entrance to school, employment and post, obvious inductive effects on the choice of corporate behavior, The labor income elasticity of the tax reduction policy is much larger than the capital income elasticity, but the tax reduction effect has shown a decreasing trend. Therefore, this article proposes that the tax deduction limit for welfare enterprises should only retain the double limit of 2 ~ 3 times the value-added tax payable and the government minimum wage in the same period. The pre-income tax deduction policy of paying salaries and wages for handicapped employees should be limited to the profit-making enterprises, For taxpayers who enjoy the tax benefits of overlays so that the actual amount of tax payable will be zero or even negative year after year, an alternative minimum tax policy should be implemented.