【摘要】：就業(yè)乃民生之本,深刻影響著經(jīng)濟(jì)的發(fā)展和社會的穩(wěn)定,但殘疾人卻因各種條件的限制難以獲得就業(yè)機(jī)會。為解決殘疾人就業(yè)問題,我國設(shè)立了福利企業(yè)集中安置殘疾人就業(yè)。隨著時(shí)間的推移,福利企業(yè)逐漸成為我國解決殘疾人就業(yè)的主要方式,但殘疾人較低的勞動能力和較高的勞動成本卻使福利企業(yè)的競爭力遠(yuǎn)低于一般企業(yè),不少福利企業(yè)面臨生存壓力。因此我國設(shè)立了福利企業(yè)增值稅優(yōu)惠法律制度,期望通過退稅的方式降低福利企業(yè)生產(chǎn)成本并引導(dǎo)社會資金流向福利企業(yè)。但遺憾的是現(xiàn)行的福利企業(yè)增值稅優(yōu)惠法律制度在立法上退稅額確定方式無法滿足實(shí)踐需求,直接導(dǎo)致福利企業(yè)數(shù)量的減少和結(jié)構(gòu)的失衡,部分制度的設(shè)置偏離立法初衷,又近一步削弱了福利企業(yè)對社會資金的吸引力;在征管過程中,年審方式不當(dāng),日常監(jiān)管缺失,稅務(wù)工作人員意識錯(cuò)位等問題的存在又再度制約了該制度功效的發(fā)揮。故而,我們有必要從法學(xué)視角出發(fā),深入探討我國福利企業(yè)增值稅優(yōu)惠法律制度存在的問題及其完善,使該制度得以真正起到促進(jìn)福利企業(yè)發(fā)展,解決殘疾人就業(yè)問題,促進(jìn)經(jīng)濟(jì)發(fā)展,維護(hù)社會穩(wěn)定的作用。本文共包括引言、正文和結(jié)論三個(gè)部分,其中正文又可以劃分為以下三個(gè)部分:第一部分探討實(shí)施福利企業(yè)增值稅優(yōu)惠法律制度的必要性,主要從稅收公平原則、現(xiàn)代財(cái)政理論和羅爾斯正義理論出發(fā),結(jié)合福利企業(yè)本身的特性以及該制度對福利企業(yè)的影響論證福利企業(yè)增值稅優(yōu)惠法律制度在我國是必須存在的制度。第二部分為我國福利企業(yè)增值稅優(yōu)惠法律制度實(shí)施現(xiàn)狀,主要探討以下兩個(gè)問題:第一,我國福利企業(yè)增值稅優(yōu)惠法律制度歷史沿革,主要通過梳理歷史脈絡(luò)展現(xiàn)我國福利企業(yè)增值稅優(yōu)惠法律制度的發(fā)展進(jìn)程;第二,我國福利企業(yè)增值稅優(yōu)惠法律制度面臨的問題,主要從立法和征管兩個(gè)角度剖析我國福利企業(yè)增值稅優(yōu)惠法律制度的缺陷。第三部分為我國福利企業(yè)增值稅優(yōu)惠法律制度的完善建議。該部分將結(jié)合第二部分提出的問題,借鑒國際經(jīng)驗(yàn),分立法、征管和配套制度三個(gè)層次,為我國福利企業(yè)增值稅優(yōu)惠法律制度的完善提出建議。
[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.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.22

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