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为鼓励安置残疾人员就业,我国对社会福利企业税收实行了诸多优惠。经过多年的实践,社会福利企业逐渐成为一部分人避税的安全港,造成国家税款大量流入个人腰包,而一部分残疾人的生活并没有得到应有的保障。如何改进我国福利企业税收政策,笔者结合工作实践,归纳了现今福利企业税收政策面临的主要问题,并加以分析,初步提出改进办法。
In order to encourage the placement of persons with disabilities employment, our country has implemented a lot of preferential treatment for social welfare enterprises. After many years of practice, social welfare enterprises have gradually become a safe harbor for some people to avoid tax. As a result, a large amount of state taxes have flowed into individual pockets, while the lives of some disabled people have not been properly guaranteed. How to improve China’s tax policy of welfare enterprises, the author combines the work practices, summed up the main problems facing the current tax policies of welfare enterprises, and to analyze and initially propose ways to improve.