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关心爱护残疾人，兴办福利企业，广开残疾人就业门路是我们党和政府的一贯做法。国家在税制的设计上历来都对福利企业的税收政策给予优惠。1994年新税制实施后；原有的减免税规定基本被取消，但福利企业的税收优惠政策仍然被保留。这对鼓励为残疾人创造更多的就业机会，发展残
Care for people with disabilities, setting up welfare enterprises and widening employment opportunities for people with disabilities are the consistent practice of our party and the government. The state has always given preferential treatment to the taxation policies of welfare enterprises in the design of the tax system. After the implementation of the new tax system in 1994, the original tax reduction and exemption provisions were basically abolished, but preferential tax policies for welfare enterprises were still retained. This encourages the creation of more employment opportunities for the handicapped and the development of the handicapped