弱势群体是一个社会现象,也是社会的一个组成层面,无论在发达国家或是发展中国家都现实地存在着。我国现阶段规模庞大的弱势群体足以威胁社会稳定、威胁改革开放的广度和深度、威胁现代化进程。加强弱势群体问题研究,关键是要解决好弱势群体的社会救助,其核心是弱势群体的财税 Vulnerable groups are a social phenomenon as well as an integral part of society. They exist both in developed and developing countries. The large-scale vulnerable groups in our country at this stage are enough to threaten social stability, threaten the breadth and depth of reform and opening up, and threaten the process of modernization. The key to strengthening the research on the issue of vulnerable groups is to solve the social assistance of the disadvantaged groups. The core issue is the fiscal and taxation of the disadvantaged groups