Research On Effectiveness Of Preferential Tax Policy Performed In A District Of Harbin

The number of the disabled in our country reached up to83million. For the enormous group,employment is the important way to realize their own value and social value. Development andcontinuous improvement of disabled employment is specific reflect on social civilization leveland progress degree. Since1956, our government using a series of preferential tax policies toimprove the employment rate of disabled persons. The current preferential tax policycontinuously showed many problems and defects during the period of implement more than fiveyears.This article raised the existed problems of current preferential tax policy directly to theeffect of preferential tax policy of disabled employment in A district of Harbin, depending onanalysis from three factor: the taxpayer, enterprise which provide job for disabled person, andtaxing authorities. Established a mathematical model to evaluated the effectiveness ofpreferential tax policy performed in A district of Harbin. The result shows the policy has modesteffects. It should be improved based on the actual situation. The implementations of a series ofimprovement measures will solve optimize the utility current tax preferential policies of theemployment for disabled persons; meanwhile will solve the policy on the problems existing inthe implementation. This paper also puts forward improvement and development direction of thecurrent preferential tax policy.