福利企业是集中安置残疾人就业的具有社会福利性质的特殊生产企业。福利企业增值税退税作为我国鼓励和扶持福利企业发展的重要优惠政策和措施,在为福利企业的发展中起到了举足轻重的作用。但是,福利企业在享受增值税退税的优惠政策时,存在着当月提供的原税票金额小于申请退库金额的现象。在此,笔者结合云南省昆明市东川区的实际情况,对此问题 Welfare enterprises are special manufacturing enterprises with the social welfare nature that focus on resettling the employment of disabled persons. As the important preferential policies and measures for encouraging and supporting the development of welfare enterprises in our country, the VAT refund of welfare enterprises plays a decisive role in the development of welfare enterprises. However, when welfare enterprises enjoy the preferential policies of VAT refund, there is a phenomenon that the original amount of the tax receipts provided in the current month is less than the amount of the refund application. Here, I combined with the actual situation in Dongchuan District, Kunming, Yunnan Province, on this issue