Research On Legal Issues Of Fringe Benefit Taxation

Fringe benefits as employees in addition to wages,salaries income other than income,basic have to carry on the specialized in tax law legislation rules and regulations,to narrow the gap in national income,play a good social distribution adjustment.Facing all sorts of fringe benefits in a wide range of types,there does not seem to cause enough attention,lack of law related tax law,tax law reform will be the "ignore",which also led to the "income from wages and salaries and" fringe benefits is blurred,salary welfare treatment industries gradually increased,a large amount of taxable income loss.In addition,as welfare benefits are closely related to employees positions and industries,the overall income gap is further widened,and the tax burden among taxpayers is also different due to the amount of fringe benefits in their income,which violates tax fairness.Therefore,we should pay enough attention to the issue of tax on fringe benefits in our country at present.On the basis of learning from foreign legislative practice,it is urgent to perfect the system of tax on fringe benefits in our country and bring it into the key content of tax reform in the new era.In addition to the preface and conclusion,this article is divided into four parts:The first part is the basic theory of fringe benefit taxation.This article defines the concept of fringe benefits as the relevant benefits that employees obtain from employers based on various labor services provided by themselves,other than wages,salaries and legal benefits,and divide them into work-needed benefits and non-work-needed benefits according to different standards.Type welfare and personal fringe benefits,shared fringe benefits are two major categories;my country’s fringe welfare taxation legal system is constructed on the basis of pure asset increase theory,taxability theory,tax fairness theory and property rights protection theory.The second part is the typical legislation and comparison of foreign fringe benefit taxation.The fringe benefit taxation system in Australia,New Zealand and the United States was established earlier,and the legislative system is sound.The fringe benefit taxation model and the taxation subject,tax object,tax rate and other tax elements are complete,which is the taxation law for fringe benefits in my country.The improvement of the system provides a reference.The third part,the present situation and existing problems of China’s additional welfare taxation.Due to the lack of enough attention to the taxation of fringe benefits in our country,the legal system of fringe benefits is not perfect,the taxation elements are not clear,there are some practical problems such as the low level of legislation,the unclear definition of tax objects,the irregular calculation of income,the unreasonable tax rate,and the difficult monitoring of tax sources.The fourth part,the perfection of our country’s supplementary welfare tax legal system.Our country should set up additional welfare income tax separately,raise the legislative level accordingly,perfect our country’s additional welfare tax mode;Reasonably establish the tax object of fringe benefits,adopt the methods of voucher valuation,market value and fixed valuation,and adopt corresponding deduction treatment to reduce the tax burden;We will strengthen the tax collection and administration system for fringe benefits in terms of income declaration,information sharing,tax assessment and supervision.