本文選題：附加福利稅　切入點：可稅性　出處：《人民論壇·學術前沿》2017年14期 　論文類型：期刊論文

【摘要】：附加福利是為激勵雇員而予以的非現(xiàn)金福利,具有可稅性。域外或單獨開征附加福利稅,或并入個人所得稅開征。我國應當將附加福利稅納入立法范疇,單獨開征附加福利稅這一稅種,將納稅主體確定為雇員,采取概括與列舉并用的方式區(qū)分工作需要型和非工作需要型附加福利,采用四級超額累進稅率,實行科學的估值方法,對附加福利稅進行立法構建。
[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.
【作者單位】： 華中科技大學法學院;
【基金】：教育部研究課題“女性主義法學社會性別論探究——以‘流派嬗變’為主線”的階段性研究成果,課題編號為:13YJC820003
【分類號】：D922.22
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本文編號：1604989