根据国家现行税收政策规定，安置“四残”（指盲、聋、哑及肢体残疾）人员占企业生产人员或全厂人员355以上的民政福利工业企业，可享受国家“先征税、后返还”优惠政策。由税务征收机关先根据税法的规定向纳税入征收其应纳税款，待该项税款征收入库后，税务机关再根据上级有关 According to the current tax policies and regulations of the state, the civil welfare industrial enterprises that resettled “four disabled” (people who are blind, deaf, dumb and physically disabled) who account for more than 355 of the employees in production or the whole factory can enjoy the tax exemption "Preferential policies. The tax authorities shall first collect the tax payable from the tax levied according to the provisions of the tax law. After the tax levied on the tax levied, the tax authorities shall, according to the higher authorities