随着国民经济的发展和整体技术水平的提升,企业规模、资本有机构成、赢利能力等都有所扩大和增强,而福利企业获得的减免税总额与其安置残疾人就业人数之间出现一些不协调的情况。江西财经大学饶立新博士对1998年～2004年7年中社会福利企业享受税收优惠情况作了统计后发现, With the development of the national economy and the improvement of the overall technical level, the scale of enterprises, the organic composition of capital and profitability have all been expanded and strengthened. However, some disharmony between the total amount of tax relief and tax relief granted to welfare enterprises and the number of employed persons with disability Case. Rao Lixin, Ph.D., Jiangxi University of Finance and Economics, made a statistic on the preferential tax treatment for social welfare enterprises from 1998 to 2004,