Tax Preferential Policies To Promote The Employment Of Persons With Disabilities And Their Practical Dilemmas

In 2016,the state introduced a new VAT preferential policy to promote the employment of disabled people.The study used A city as a research area to conduct an in-depth investigation of the implementation of the policy.The survey found that employment growth of disabled people in A city has slowed down since 2016,and policy satisfaction is not high.The study concluded that the implementation of the policy was not satisfactory.The study uses cost-benefit theory to build models of tax authorities and firms.The analysis found that under the current conditions,the game between the two achieved the "business is not fraud-tax inspection" Nash equilibrium.Because the cost of enjoying the policy is greater than the income,the enterprise tends to not enjoy the policy,making the policy utility unable to play.The survey results show that the current society's understanding of the disabled and the lack of support is the deep-seated reason for the current low employment rate of disabled people.On this basis,the article puts forward suggestions for improving policy formulation,defining the executive body,optimizing the implementation process,and improving the policy environment.