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国家税务总局《关于民政福利企业征收流转税问题的通知》（国税发［１９９４］１５５号）中规定，安置的“四残”人员占企业生产人员５０％以上（含０％）的民政福利工业企业，其生产增值税应税货物经税务机关审核后，可采取先征税后返还的办法给予返还全部已纳增值税的照顾；
The Notice of the State Administration of Taxation on Issues Concerning the Levy of Turnover Taxes on Civil Welfare Enterprises (Guo Shui Fa [1994] No. 155) stipulates that the “four disabled” people who are resettled shall occupy more than 50% (including 0%) of the production enterprises of the civil welfare industry Enterprises that produce VAT on value - added tax may, upon examination by the tax authorities, take the method of return after the first tax and give full consideration of the value added tax paid back.