实施新税制以来，为了鼓励安置残疾人员就业，国家对符合一定条件的民政福利企业一直给予了增值税先征后返的优惠政策。但从这些年的实践看，该政策也存在着如下问题：1．安置比例要求过高。该政策规定，安置“四残”人员比例达50%以上（含50%）的福利企业才可享受“即征即退” Since the implementation of the new tax system, in order to encourage the placement of disabled persons for employment, the state has consistently granted preferential tax policies to home-based welfare enterprises meeting certain conditions. But from the practice of these years, the policy also has the following problems: 1. Placement ratio is too high. The policy stipulates that welfare enterprises that place more than 50% (including 50%) of the employees with “four disabilities” can enjoy “levies and refunds”