非现金形式经济利益的个人所得税规则思考  

Some Thoughts on the Individual Income Tax Rules of Non-cash Economic Benefits

作　　者：漆亮亮[1,2,3] 谢婧雯 陈莹 Liangliang Qi;Jingwen Xie;Ying Chen

机构地区：[1]厦门大学公共事务学院 [2]厦门大学法学院 [3]福建联合信实律师事务所

出　　处：《国际税收》2021年第7期36-40,共5页International Taxation In China

基　　金：厦门大学繁荣哲学社会科学计划(2011—2021)项目;国家税务总局税收科学研究所2019年税收科研课题“新时代自然人税收治理体系建设”的资助。

摘　　要：个人因任职或受雇可能会取得各种非现金形式的经济利益,但我国个人所得税关于非现金形式经济利益的征税规则尚不完善,在这一问题上经常产生困惑和争议。我国香港特别行政区薪俸税关于附带利益的征税规则,对于完善我国非现金形式经济利益的个人所得税规则、消除困惑和争议有很大启示,可借鉴其部分有益经验,推进我国个人所得税税制的进一步完善。Individuals may obtain various non-cash economic benefits due to their position or employment.However,China’s individual income tax rules on non-cash benefits are not perfect,which often leads to confusion and controversy.The tax rules of salaries tax in Hong Kong SAR on additional benefits have great enlightenment on improving the individual income tax rules of non-cash benefits in China.This paper introduces the experience of Hong Kong SAR,and proposes some suggestions on further development of China’s individual income tax system.

关 键 词：非现金形式经济利益 个人所得税 薪俸税 附带利益 度假旅程利益 

分 类 号：F810.42[经济管理—财政学]