The Study On Social Welfare For The Disabled In View Of The Fiscal Law And Tax Law

The disabled social welfare security system is not only an important reflect of anation’s political, economic, cultural and social civilization, and at the same time willproduce major effect on a nation’s political stability, economic development, theadvancement of civilization. The disabled social welfare security construction must bean important component of the whole social security system. Finance and tax law as a sociallaw, reflected the country’s social policy, is the legal basis of national incomeredistribution, is the legal basis and legislative security of national implementationof social welfare of disabled persons, finance and tax law about the tilt design fordisabled people in social welfare guarantee of system is the development of basic for socialwelfare security undertakings for disabled persons Security undertakings for disabledpersons in China have made substantial progress. Especially after “the People’s Republicof China on the protection of disabled persons” has been promulgated and implemented,the disabled social welfare safeguard level increased significantly. However, welfarelevel and national economic development level is still has a large gap, there is aoutstanding contradiction between the social welfare demand of the disabled and the socialwelfare supply.At first, this paper has an investigation for the present situation of our countrydisabled social welfare, then detailed discussion the institutional defects of financeand tax law about title design for disabled people social welfare. The institutional defects outstanding performance for relevant laws is boost legislation, which has thegreatly strengthened the abstraction and baseless, neither define the government functionof all levels governments relevant departments in the social welfare safeguard, and didnot provide clear social welfare safeguard financial investment business standard. At thesame time in the related subject of social welfare and security responsibility in the causeof serious lack of legal guarantee, makes our tax laws related to the lack of execution,causes the country for the disabled in the cause of social welfare safeguard financialinvestment insufficiency；Second, finance and tax law about disabled people of socialwelfare safeguard downtown cumber allocation is inadequate phenomenon, preferential taxrate is not enough and enjoy preferential tax threshold too high, too much attention tothe disabled person of indirect support social welfare for the disabled in the direct ofpreferential tax lack, the preferential tax policy to carry out the lack of substantialsupervision system design in deviation from original intention, become the approach of“tax avoidance earned income”, and so on.In fully realize the shortage of our country’s finance and tax law about tilt designdisabled people social welfare, the author discuss the relevant finance and tax law systemabout the disabled the social welfare safeguard of Britain and Japan. Britain and Japanabout social welfare safeguard system for disabled persons advantage outstandingperformance at law system is sound, the main body of responsibility for not only clear,welfare standards clear and illegal act provisions related to the serious punishment;Financial allowance system and complete, complete kinds, and cover vast, disabled peoplesocial welfare safeguard financial investment business. However, in the full ensuringtheir social benefits, also give their government to take strong financial pressure.Finally, the author think social welfare safeguard businesses must be consistent withtheir own national conditions. Thus, thoroughly understand the disabled people in Chinapresent situation of social welfare, grasp our social economic development level, absorband draw lessons from Britain and Japan about social welfare safeguard the disabled taxadvantages under the premise of legal system in China, points out that the constructionof the disabled in social welfare undertakings, safeguarding the welfare legislation mustbe perfect, increasing financial investment, promote social welfare safeguard the disabledspecial financial allowance system construction; and Expanding the tax preferential extent and range; Timely collecting the social security tax, thought the disabled social welfareguarantee to provide a stable, enough, the special financial support.