附加福利课税法律问题研究.pdfVIP

Abstract At present, along with the desiring for the distributive justice of the public and the national legislation orientation,the question that whether non-cash fringe benefits should be taxed or not caused a heated discussion.The fiscal and taxation system,especially direct tax is a breakthrough of the reform of income distribution system. Income taxes are the core of direct tax, but unfortunately, neither of them nor their enforcement regulations concludes the official legal status of taxing the fringe benefits, that means there’s lack of standardization of the enforcement of taxing the fringe benefits. Staffs avoiding tax through fringe benefits is quite common, and this is likely to bring about the unfairness of tax burden, for who received more fringe benefits in fact enjoyed a lighter tax burden. Many developed countries have formed mature legal system of taxing fringe benefits, used the foreign legislations for reference, put fringe benefits into the taxation scope, broadening the tax base is beneficial to the tax equity and national financial revenue. In this paper, including the introduction, is divided into five parts.The introduction introduced the current discussions of the fringe benefit tax at home and abroad; most developed countries have a mature legal system of taxing fringe benefits already, and domestic researchers generally believe that China should tax on fringe benefits, and proposed two modes of taxation. The first part is a overview of the fringe benefits tax, pointed out the concept of fringe benefits, the method of defining and classifying fringe benefits; fringe benefits have become an important part of the diversification of the wage structure, an