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对福利企业给予税收优惠,是我国政府多年来实施的一项照顾性、鼓励性政策,对扶持弱势群体,鼓励安置残疾人员,促进当地经济发展和社会安定团结,体现社会主义优越性。具有重大的现实意义。随着经济体制改革的深入,新情况和新问题不断涌现,福利企业享有的特殊地位,享受的税收优惠政策,该如何适应市场经济的需要,成为税务机关亟待解决的一个重要课题。一、当前福利企业税收管理面临的问题(一)现行的税收优惠政策已不适应深化经济体制改革的要求根据国税发[1994]155号文件的规定,由民政、街道、乡镇来投资主办是获得福利企业
Tax concessions for welfare enterprises are a care and encouragement policy implemented by our government over the years. They support the disadvantaged groups, encourage the resettlement of disabled people, promote the local economic development and social stability and unity, and embody the superiority of socialism. It is of great practical significance. With the deepening of the reform of the economic system, new situations and new problems continue to emerge, and the special status enjoyed by welfare enterprises and the tax preferential policies they enjoy are how to adapt to the needs of the market economy and become an important issue that the tax authorities urgently need to solve. I. Current Welfare Enterprise Tax Management Problems (A) the current tax incentives are not suited to deepen the requirements of economic restructuring According to Guo Shui Fa [1994] No. 155 document, by the civil administration, streets, villages and towns to invest is to obtain Welfare business