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自2007年7月国家对福利企业实施新政策以来,福利企业的发展环境得到了优化,税收新政策(即促进残疾人就业的税收政策)将残疾人就业的范围由原来规定的“四残”人员扩大到“六残”人员,促进了具有劳动能力的各类残疾人就业,实行按企业实际安置残疾人员的人数限额退税,有效解决了原福利企业税收优惠政策在执行过程中出现的部分企业退税规模与安置残疾人员人数不相称,造成国家税收流失的突出问题,建立起了残疾人就业的各项权益与安置单位的实际利益直接挂钩的机制。
Since July 2007 when the state implemented a new policy on welfare enterprises, the development environment of welfare enterprises has been optimized. The new tax policy (that is, the tax policy to promote the employment of persons with disabilities) changes the scope of the employment of persons with disabilities from the original “ ”Personnel to “ six residual ”personnel, promote the employment of all kinds of disabled persons with working ability, the implementation of the enterprise according to the actual placement of disabled persons limit the number of tax rebates, the effective solution to the original welfare enterprise tax incentives in the implementation process Some enterprise tax rebates appeared to be disproportionate to the number of resettled disabled persons, causing outstanding problems of state tax loss and establishing a mechanism directly linking various rights and interests of persons with disabilities employment with the actual interests of resettlement units.