1994年税制改革后，国家税务总局就对民政福利企业管理作出了明确规定，从贯彻执行情况看，这些政策无疑产生过积极效果。但随着经济形势的发展变化，民政福利企业管理过程中存在的一些问题也日益显露出来：一是个别企业还存在“四残”人员有名无实的“虚挂”现象，对残疾人员 After the tax system reform in 1994, the State Administration of Taxation made clear provisions on the management of welfare enterprises in civil affairs. From the perspective of implementing the policies, these policies have undoubtedly had a positive effect. However, with the development and changes in the economic situation, some problems existing in the process of the management of welfare enterprises in the civil affairs have become increasingly apparent. First, individual enterprises still have the phenomenon of “virtual suspension”