A Study On The Tax Policy Of Social Welfare Enterprises

China has a large population,with a amount of disabled people.Restricted by conditions,people with disabilities meet a lot of discrimination and exclusion in the employment and life.Especially in employment,compared with normal people,people with disabilities are at a disadvantage in the work of adaptability or value creation.For business operators,the employment of disabled workers will not gain values,and sometimes it will become a dead weight.As a result,the employment situation of the disabled and their situation of living security will be even more severe.A large number of people with disabilities can not be employed,which not only takes up a lot of government resources,but will increase the social instability.This has a negative impact on our society's harmony and stable development of society.As an important carrier of employment for the disabled,social welfare enterprises play an important role in increasing the employment for people with disabilities,maintaining national stability,promoting social progress and so on.The state has also introduced a series of tax incentives to encourage the development of social welfare enterprises.These policies have played a positive role in the development and growth of social welfare enterprises,while there also exist many problems in their implementation.This paper mainly adopts the method of literature research and empirical research,also it studies the problems and countermeasures of social welfare enterprise during the implementation of the preferential tax policies.In the aspect of literature research,the article first re-combs the tax preferential policies adopted by the social welfare enterprises.In the empirical research,through the analysis of the production,operation and implementation of the social welfare enterprises in Y County,it is pointed out that although the current social welfare enterprise tax have played a positive role in promoting enterprise development and employment of people with disabilities,there are still some problems,such as:the policy to determine beneficiary is not specification,tax rebate management is not in place,the legitimate rights and interests of workers with disabilities are not guaranteed and preferential policy fairness also needs to be strengthen.This paper also discusses the caused reasons of the problem when social welfare enterprises implement preferential tax policies.The main reasons are:the limitation of policy making,the lack of awareness of the rights of the disabled,the lack of linkage among the departments,the lack of social attention and so on.At the same time,it analyses countermeasures from the national policy,the government departments,the tax authorities,social and business.