对民政、校办企业避税手段的防范张战杰，朱国庆新税制实施后，财政部、国家税务总局为鼓励安置残疾人就业和学生勤工俭学，继续保留了民政、校办企业的税收优惠政策，准予民政福利企业和校办企业的增值税实行＂先征后返＂，给民政、校办企业的发展提供了一个比较宽松的环... Prevention of Civil Aid and School-run Enterprises Avoiding Tax Avoidance Zhang Zhanjie and Zhu Guoqing After the implementation of the new tax system, the Ministry of Finance and the State Administration of Taxation continued to retain the preferential tax policies for civil affairs and school-run enterprises in order to encourage the employment of disabled persons and work-study programs for students, Enterprises and school-run enterprises to implement value-added tax “first come back”, to the development of civil affairs, school-run enterprises to provide a more relaxed ring ...