论福利企业增值税优惠法律制度的完善

发布时间：2019-06-19 00:49

【摘要】：就业乃民生之本,深刻影响着经济的发展和社会的稳定,但残疾人却因各种条件的限制难以获得就业机会。为解决残疾人就业问题,我国设立了福利企业集中安置残疾人就业。随着时间的推移,福利企业逐渐成为我国解决残疾人就业的主要方式,但残疾人较低的劳动能力和较高的劳动成本却使福利企业的竞争力远低于一般企业,不少福利企业面临生存压力。因此我国设立了福利企业增值税优惠法律制度,期望通过退税的方式降低福利企业生产成本并引导社会资金流向福利企业。但遗憾的是现行的福利企业增值税优惠法律制度在立法上退税额确定方式无法满足实践需求,直接导致福利企业数量的减少和结构的失衡,部分制度的设置偏离立法初衷,又近一步削弱了福利企业对社会资金的吸引力;在征管过程中,年审方式不当,日常监管缺失,税务工作人员意识错位等问题的存在又再度制约了该制度功效的发挥。故而,我们有必要从法学视角出发,深入探讨我国福利企业增值税优惠法律制度存在的问题及其完善,使该制度得以真正起到促进福利企业发展,解决残疾人就业问题,促进经济发展,维护社会稳定的作用。本文共包括引言、正文和结论三个部分,其中正文又可以划分为以下三个部分:第一部分探讨实施福利企业增值税优惠法律制度的必要性,主要从税收公平原则、现代财政理论和罗尔斯正义理论出发,结合福利企业本身的特性以及该制度对福利企业的影响论证福利企业增值税优惠法律制度在我国是必须存在的制度。第二部分为我国福利企业增值税优惠法律制度实施现状,主要探讨以下两个问题:第一,我国福利企业增值税优惠法律制度历史沿革,主要通过梳理历史脉络展现我国福利企业增值税优惠法律制度的发展进程;第二,我国福利企业增值税优惠法律制度面临的问题,主要从立法和征管两个角度剖析我国福利企业增值税优惠法律制度的缺陷。第三部分为我国福利企业增值税优惠法律制度的完善建议。该部分将结合第二部分提出的问题,借鉴国际经验,分立法、征管和配套制度三个层次,为我国福利企业增值税优惠法律制度的完善提出建议。
[Abstract]:Employment is the foundation of people's livelihood, which has a profound impact on economic development and social stability, but it is difficult for people with disabilities to obtain employment opportunities because of various conditions. In order to solve the problem of employment of persons with disabilities, China has set up welfare enterprises to centrally place the employment of persons with disabilities. With the passage of time, welfare enterprises have gradually become the main way to solve the employment of the disabled in our country, but the lower labor ability and higher labor cost of the disabled make the competitiveness of the welfare enterprises much lower than that of the general enterprises, and many welfare enterprises are facing the pressure of survival. Therefore, China has established a preferential legal system of value-added tax for welfare enterprises, hoping to reduce the production cost of welfare enterprises and guide social funds to welfare enterprises through tax rebate. However, unfortunately, the current VAT preferential legal system of welfare enterprises can not meet the practical needs in legislation, which directly leads to the reduction of the number of welfare enterprises and the imbalance of structure, the establishment of some systems deviates from the original intention of legislation, and weakens the attraction of welfare enterprises to social funds. In the process of collection and management, the improper way of annual audit, the lack of daily supervision and the misplaced consciousness of tax staff once again restrict the effectiveness of the system. Therefore, it is necessary for us to probe into the existing problems and perfection of the preferential legal system of value-added tax in welfare enterprises from the perspective of law, so that the system can really play a role in promoting the development of welfare enterprises, solving the employment problem of the disabled, promoting economic development and maintaining social stability. This paper consists of three parts: introduction, main body and conclusion, in which the main body can be divided into the following three parts: the first part discusses the necessity of implementing the preferential legal system of value-added tax for welfare enterprises, mainly from the principle of tax fairness, modern financial theory and Rawls justice theory. Combined with the characteristics of welfare enterprises and the influence of the system on welfare enterprises, this paper demonstrates that the preferential legal system of value added tax for welfare enterprises must exist in our country. The second part is the current situation of the implementation of VAT preferential legal system of welfare enterprises in China, mainly discusses the following two issues: first, the historical evolution of VAT preferential legal system of welfare enterprises in China, mainly through combing the historical context to show the development process of VAT preferential legal system of welfare enterprises in China; Second, the problems faced by the value-added tax preferential legal system of welfare enterprises in China are mainly analyzed from the aspects of legislation and collection and management of the defects of the value-added tax preferential legal system of welfare enterprises in our country. The third part is the suggestion of perfecting the value-added tax preferential legal system of welfare enterprises in our country. This part will combine the problems put forward in the second part, draw lessons from international experience, divide into three levels: legislation, collection and management and supporting system, and put forward some suggestions for the improvement of VAT preferential legal system of welfare enterprises in our country.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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