Research On The Legal System Of Tax Preference For Chinese Welfare Enterprises

To love and remain impartial for the disabled person is a symbol of progress of our social civilization.It can ensure the basic rights of disabled person,put forward the anti-discrimination legislation,and construct harmonious society.There are many Chinese enterprises which employ disabled person to help them settle down,which have been known as the welfare enterprises.These welfare enterprises put forward a primary way to help the disabled person to get rid of discrimination and poverty.With the restructuring of economy and the market competition became more and more fierce;some welfare enterprises are struggling for their existence.How to keep a sustainable development of welfare enterprises,in order to promote job creation for the disabled persons has already became a big issue.The Chinese government reduces the tax and gives tax preference for welfare enterprises to encourage them to provide more jobs for disabled persons,so that they can protect the group's rights to get a job without discrimination.According to the Chinese Tax Law,if tax payers,no matter a private one or individual one,employed disabled persons,they could meet the requirements upon law to draw back according to the number of disabled person they settled down.Tax preference policy encourage more and more social resources to set up welfare enterprises to employ disabled persons,it has a vital meaning to construct socialist harmonious society.However,our legal system of tax preference for welfare enterprises consists of regulations and administrative regulations,which is a short for relevant provision in the Tax Law.The supervision of law enforcement is imperfect,so there are some welfare enterprises enjoy the tax preference to draw back from the government,but they did not improve the living and working standard for the disabled employee.Even there are some enterprises,using the tax preference policy and welfare enterprises' cover,to seek improper profit through evading and defeating tax.The supervision of tax preference regulation's enforcement is imperfect,and the healthy developments of welfare enterprises have been impeded.The tax authority is the final decision-maker of tax rate,and they determined the sum of taxation.The power of the tax authority is huge,and sometimes it inevitably leads to the appearance of bribery and abuse of authority.Facing the problems listed above,this paper points out that,firstly,the legal system should be improved,due to the taxation should be prescribed by law.Through legislation of tax law instead of administrative regulations would make the legal system of tax preference for welfare enterprises more enforceable and make the implementation of the legal system more effective and practical.Secondly,revision of tax law should follow the principles of legal,fair and effective,and keep the unity and conformity of provisions to avoid conflict of law.We should improve the structure and composition of provisions of tax preference for welfare enterprises by using legislative technique,and make these provisions workable.At last,we should give a heavier punishment for evasion and strengthen the communication and information-sharing between the administrative organs,to provide an effective and convenient service for welfare enterprises.We should tighten supervision over law enforcement,promote the exercise of administrative functions according to law,safeguard justice and raise the level of law enforcement so that laws are strictly implemented and the administration performs legitimately.So,we can provide a kind taxation environment for welfare enterprises.