残疾人公民权利的保障性研究--关于中国社会福利企业税收优惠政策的思考

社会福利企业是中国的残疾人就业的主要平台，国家通过组织集中就业的福利企业模式来保障残疾人的就业。社会福利企业由于先天的不足，其发展壮大依赖于国家的支持和鼓励政策，尤其是税收优惠方面的政策。文章试图以中国建国以来的几次重大税制改革为主线，对社会福利企业所享受的税收优惠政策进行梳理，并对新的税收优惠政策下福利企业发展所存在的问题进行分析。

Study on the Security of the Civil Rights of the Disabled People Reflection of the Preferential Tax Policy of Social Welfare Enterprises in China

As a significant solution of disability employment,social welfare enterprises play a significant role in the protection of the right of employment and other rights of disabled people. The development of social welfare enterprises depend on preference policy of the country, especially the tax preference policy. This article is trying to overview the historical evolution of social welfare enterprises based on the major tax reform as the main line, then analyzing the evaluation of the present problem. Therefore, to promote the researches of the social welfare enterprises could safeguard and realize the rights of disabled people better.