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问题扶持政策亟待完善。福利企业是为安置残疾人就业而兴办的具有社会福利性质的特殊企业,这一特殊性质表明,福利企业的生存发展离不开政府扶持政策特别是税收优惠政策的扶持保护。但自2007年全国统一实行新的福利企业税收优惠政策后,福利企业可享受的税收优惠额度大幅下降。由于税收优惠额度偏低,且劳动力、资金、原材料、土地和资源环境成本不断攀升,大大压缩了福利企业的利润和生存空间。目前,大多数福利企业
Problems supporting policies need to be perfected. Welfare enterprises are special enterprises with social welfare which are established for employment of disabled persons. This special nature shows that the survival and development of welfare enterprises depend on the support and protection of government support policies, especially the preferential tax policies. However, since the introduction of a new preferential taxation policy for welfare enterprises in the country in 2007, the amount of tax incentives enjoyed by welfare enterprises has dropped sharply. Welfare enterprises’ profits and living space have been greatly reduced due to the low tax incentives and rising labor and capital, raw materials, land and resources and environmental costs. At present, most welfare enterprises