论我国附加福利税的立法构建  

On the Legislation of China's Fringe Benefit Tax

作　　者：陈月秀[1] Chen Yuexiu

机构地区：[1]华中科技大学法学院

出　　处：《学术前沿》2017年第14期80-83,共4页Frontiers

基　　金：教育部研究课题"女性主义法学社会性别论探究--以‘流派嬗变’为主线"的阶段性研究成果;课题编号为:13YJC820003

摘　　要：附加福利是为激励雇员而予以的非现金福利,具有可税性。域外或单独开征附加福利税,或并入个人所得税开征。我国应当将附加福利税纳入立法范畴,单独开征附加福利税这一税种,将纳税主体确定为雇员,采取概括与列举并用的方式区分工作需要型和非工作需要型附加福利,采用四级超额累进税率,实行科学的估值方法,对附加福利税进行立法构建。Fringe benefits are non-cash benefits intended to motivate employees and are taxable. In the foreign countries, it is levied separatelyor as part of the personal income tax. China should introducelegislation in order tolevy fringe benefit tax separately. The taxpayers are the employees, the fringe benefits should be divided into work related and non-work related types through summary and enumeration methods, a four-progressive-rates system and a scientific valuation method should be adopted, and thus the fringe benefit tax legislation framework could be constructed.

关 键 词：附加福利税 可税性 立法构建 

分 类 号：D92[政治法律—法学]