| The equal right of employment is dispensable for the handicapped, for itendows them with the opportunity to do productive labor, create wealth and beintegrated into society. It assists the disabled people in reversing the state of beingignored, protecting their legal rights and finally fulfilling themselves. Theemployment right serves as the fundamental right for the handicapped and it is theduty of a government to guarantee it.To ensure the equality of the disabled in hunting and taking jobs, thegovernment ought to play a leading role to guarantee the rapid and healthdevelopment of the disabled welfare so as to help the disabled overcome thedifficulties in hunting jobs due to their physical defects. In the course of developingthe disabled welfare, enough investment is indispensable. Therefore, fiscal and taxlaws, the legal basis for the redistribution of national income, should give priority tothe employment security of the disabled, raising financial resources from whateversources, society or government, to enhance the employment of the disabled. However,the fiscal and tax laws in China fails to make it. In this law system, there arenumerous problems, such as excessive reliance on the tax incentives, a lack offinancial support and the budget by serious lag. Due to a lack of an improved incentive mechanism supported by fiscal and tax laws, the government and enterpriseshave no money or incentive to enhance the employment of the disabled.This thesis is comprised of four parts: the introduction, the body, theconclusion and the appendix. It expands on the employment situation of thehandicapped, the regulations of the Fiscal and Tax laws on the handicappedemployment, the problems and the methods to improve the law system. Chapter onegives an introduction to the research subject, the adopted method in this research andthe conclusion. It focuses on the handicapped in China and presents their currentliving conditions, the importance of employment for them and also the obstacles totheir employment. Chapter two analyses the regulations of the fiscal and tax lawsfrom two perspectives of tax incentives and financial support and points out the inview of the problems arising in the law implement. Chapter three puts forwardproposals in view of the advanced experiences in domestic and foreign laws so as toimprove the fiscal and tax institution on the handicapped employment.The originality of this thesis lies in that as a research report it adopts mostupdated statistics, reports, and cases so as to analyze the real employment and jobsecurity status quo of the handicapped people from the standpoint of fiscal and taxlaws. The paper uses quantitative analysis method, comparative analysis method, andinductive method with a solid base in real-time cases and data analysis.The inadequacy of this paper is that although the paper attempts to carry outthe most updated and authentic research on the job security issue of the handicappedpeople, it still could not cover all the related issues in the most precise manner due tothe slow update of official figures as well as the author's limited capacity andnot-so-comprehensive interview scope. |
