On The Perfection Of Legal System Of Value - Added Tax Preference For Welfare Enterprises

Employment is the people’s livelihood,which affects the economic development and the social stability profoundly.However,the people with disabilities is difficult to obtain employment because of all sorts of limiting conditions.China set up welfare enterprises,which concentrated employment for disabled persons,in order to solve the problem of employment for the disabled.With the passage of time,the welfare enterprises become the main method to solve the employment for disabled persons gradually in China,but the welfare enterprises’ competitiveness is much weaker than other enterprises,because the ability to work for the disabled is lower than healthy while the cost of labor is higher.A lot of welfare enterprises facing pressure to survive.Therefor,China set up the welfare enterprises’ value added tax preferential legal system to reduce the cost of production by means of tax rebates and guide social capital to welfare enterprises.But it is a pity that the way to determine the tax rebate of this system cannot meet the demand of practice,which directly led to the reduction in the number of welfare enterprises and the imbalance of the structure.And part of the system deviates from the legislative intent,which further weak the welfare enterprises’ attractive to social capital.What’s more,during the process of tax collection and administration,the inappropriate methods of review,the missing of daily supervision and the wrong consciousness of the tax staff weak the effect of the system.Therefor,it’s necessary to discuss the problem of the welfare enterprises’ value added tax preferential legal system and how can people perfect it from the perspective of law.This dissertation including three parts:the introduction,the body and the conclusion.The body also including three parts:The first part discusses the necessity of the welfare enterprises’ value added tax preferential legal system,mainly demonstrate the welfare enterprises’ value added tax preferential legal system is must exist in China by using the tax fair principle, the modern financial theory and Rawls’ s justice theory, combination with the characteristics of welfare enterprises themselves, and the impact of the system of welfare enterprises.The second part discusses the present situation of the welfare enterprises’ value added tax preferential legal system.It also including two parts:the first part is the history of the Welfare enterprises’ value added tax preferential legal system in China,the second part is discussing the problems of this system.The finial part discuss the perfect of the the welfare enterprises’ value added tax preferential legal system.In this part,the writer will combine with the problems she pointed out in the second part and draw lessons from three levels:international experience, legislation, administration and supporting system.