新税制实施以来，对安置“四残”人员达到规定比例的福利企业实行“即征即退”，这项税收优惠政策不仅有利于解决残疾人员就业问题，而且有利于促进社会的安定团结和精神文明建设，促进社会经济的全面发展。因此税收优惠政策是否完善、能否落实，管理到位与否，直接关系到社会 Since the implementation of the new tax system, the implementation of “levying and retiring” welfare enterprises that meet the stipulated proportions of “four disabled” personnel is not only conducive to solving the employment problem for persons with disabilities, but also conducive to promoting social stability and unity Civilization construction, promote the all-round social and economic development. Therefore, preferential tax policies are perfect, can be implemented, management in place or not, is directly related to the community