论我国附加福利税的立法构建

发布时间：2018-03-13 05:19

  本文选题：附加福利税　切入点：可税性　出处：《人民论坛·学术前沿》2017年14期 　论文类型：期刊论文

【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。
[Abstract]:Additional benefits are non-cash benefits that are given to encourage employees. They are taxable. Extra benefits are levied outside the country or separately, or incorporated into individual income tax. China should bring the additional welfare tax into the scope of legislation. A separate additional welfare tax is levied, the main body of tax is defined as an employee, the work needs type and non-work need type additional benefit are distinguished by means of generalization and enumeration, and four levels of excess progressive tax rate are adopted, and a scientific valuation method is carried out. The construction of additional welfare tax legislation.
【作者单位】： 华中科技大学法学院;
【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
【分类号】：D922.22
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本文编号：1604989