福利企业指的是民政部门办的福利工厂和街道办的社会福利生产单位。１９９４年税制改革后 ,为鼓励安置残疾人就业 ,国家保留了对福利企业的增值税优惠政策 ,具体条件是 :１ １９９４年以前 ,由民政部门、街道、乡镇举办的福利企业 ,但不包括外商投资企业 ,１９９４年１月１日后 Welfare enterprises refer to the welfare factories run by the civil affairs department and the social welfare production units run by the streets. After the reform of the tax system in 1994, in order to encourage the employment of persons with disabilities, the state retained the preferential VAT policy on welfare enterprises. The specific conditions are as follows: 1 Before 1994, welfare enterprises organized by the civil affairs departments, streets and townships but excluding foreign investors Investment enterprises, after January 1, 1994