Research On The Development Dilemma And Legal Countermeasures Of China's Welfare Enterprises

For a long time,the disabled,as the disadvantaged group of the society,have always faced the problem of employment.And employment is not only related to the ability of the disabled to meet their basic survival needs,to integrate into the society,but also to the stability and harmony of our society.As the main carrier for the centralized employment of the disabled,the welfare enterprises have been taking on the important social responsibility to solve the employment of the disabled.However,with the establishment of the socialist market economy system,the survival and development of the "incompetent" welfare enterprises are becoming more and more difficult.In order to reverse the declining trend of welfare enterprises,our government has issued preferential tax policies to encourage the development of welfare enterprises,management methods of welfare enterprises,etc.,but the results are not satisfactory.Although folk scholars do have a lot of research on welfare enterprises,they are mostly concentrated in the macro field of economic management and lack specific and feasible micro measures.After the abolition of the qualification of welfare enterprises in China in 2016,the existing welfare enterprises and the local management institutions of the former welfare enterprises are still at a loss for the reform direction of the welfare enterprises.Therefore,this thesis attempts to analyze three aspects of welfare enterprises from the micro perspective of law,include that the market orientation of in the legislation of our country,the legal supervision and the preferential tax policies of welfare enterprises,and put forward corresponding legal countermeasures,in order to provide some feasible suggestions on the development direction of China's welfare enterprise.This paper can be divided into the following four parts except the introduction:The first part is an overview of two aspects,one is related to the concepts of welfare enterprises at home and abroad the definition,which relate to " the disabled","employment" and "welfare enterprises" three concepts;the two is about welfare enterprises in two aspects of social and personal value.The second part introduces two aspects,one is the development process of China's welfare enterprises,including the initial construction stage,the prosperity stage and the declining stage;the two is to utilize welfare enterprises of Chongqing City as an example,take advantage of charts and text to analysis the current development of welfare enterprises.The third part focuses on the causes of the legal difficulties in the development of welfare enterprises,including the legal positioning errors of welfare enterprises in China,the problems existing in the preferential tax policies of welfare enterprises in 2016,and the long-term supervision of welfare enterprises.The fourth part aims at the existing problems of the third part,and put forward legal countermeasures one by one,including setting up the legal orientation of welfare enterprises properly,improving the preferential tax policies of welfare enterprises,and improving the legal supervision mechanism of welfare enterprises in three aspects.