Abstract: As a significant solution of disability employment, social welfare enterprises play a significant role in the protection of the right of employment and other rights of disabled people. The development of social welfare enterprises depend on preference policy of the country, especially the tax preference policy. This article is trying to overview the historical evolution of social welfare enterprises based on the major tax reform as the main line, then analyzing the evaluation of the present problem. Therefore, to promote the researches of the social welfare enterprises could safeguard and realize the rights of disabled people better.