福利性所得应予课税

本文首先由福利性所得的含义及特征入手 ,列举实例从财政 ,公平 ,效率三方面阐述福利性所得课税的理论依据 ,提出评估福利性所得的价值标准 ;最后 ,作者简要分析了我国目前企业及其它单位及部门发放福利性所得的现状及现行个人所得税法中关于福利性所得规定的不妥当之处 ,并提出了作者的观点及建议。

The Tax on Benefits

The article starts from the meaning and characters of fringe benefits.Then,it declares the theoretical basis of levying tax on fringe benefits from three aspects:finance,equity and effeciency.It also explains the value standard of assessing fringe benefits.At the end,the author gives a simple explanation of chinese fringe benefits of the present,pointing out some unproper rules of individual Income Tax in respect of fringe benefits and some good ideas on it.