附加福利课税立法的国际借鉴

International Reference for Legislation of Fringe Benefits Tax

纵观我国现行个人所得税法律体系,并未对附加福利作出清晰的界定。随着居民收入的提高,许多高收入人群的隐性收入游离在法律调控之外,使得贫富差距逐步扩大,对这些收入和福利进行法律规制显得十分必要。澳大利亚、美国等国家均已建立完整的附加福利课税法律制度,通过对相关法律制度的剖析,基于我国国情与实践,采用附加福利并入个人所得税的立法模式,并在此基础上探寻我国附加福利立法的思路和方向,提高附加福利课税的立法层级,设立科学的附加福利课税税率,从而构建完整统一的立法体系。

China＇s current law system of personal income tax does not have a clear definition on fringe benefits. Many highincome people＇s hidden income is lacking law regulation, and it intensifies poverty gap. Australia, the United States and other countries have established a complete legal system of fringe benefits tax. This paper analyzes the relevant legal system based on China＇s national conditions and practice, adopts the legislative model of fringe benefits incorporated into personal income tax, improves the level of fringe benefits tax legislation,and establishes scientific fringe benefits tax rates.