摘要
附加福利在劳动报酬体系中的地位越来越高,从公平和效率角度出发,许多国家开征了福利附加税。我国目前不宜开征独立的福利附加税,而应根据附加福利的目的确定征免界限,通过完善个人所得税的办法解决问题。
With the increasing influence of additional welfare funds on the paying system,taxes are levied on them by many western countries out of the consideration of fairness and effciency.It is argued,however,that China should not follow the global practice in this respect.Instead of a separate tax on additional welfare funds,the solution proposed lies in attaching the tax specified to the existing system of personal income tax.As such proper exempt lines should be set based on the different purposes of the relevant funds.
出处
《税务与经济》
CSSCI
北大核心
2003年第6期66-69,共4页
Taxation and Economy
