附加福利课税法律问题研究

发布时间：2018-04-09 00:25

本文选题：附加福利　切入点：课税模式　出处：《华东政法大学》2011年硕士论文

【摘要】：关于附加福利课税的法律问题,国外已有一定的研究,但我国学术界对此缺乏系统、全面的探讨,立法中的规定也不够完善和体系化。因此,笔者选择这个主题,主要关注附加福利的立法以及理论问题,以期待为实践提供某些新的思路。在立法方面,本文旨在以我国的个人所得税模式为基础,建立附加福利课税的立法体系;在理论方面,本文旨在对附加福利的性质、类型、课税依据、课税模式以及具体制度进行完整的研究,总结其理论体系。本文综合采用了类型化方法、多学科结合分析方法和比较研究方法对附加福利课税的法律问题进行研究。第一章对附加福利的理论问题进行了深入探讨。首先借鉴国际上流行的附加福利定义,并结合我国税法及其他法律中对福利的有关规定以及我国的国情,笔者对附加福利进行了界定并在此基础上分析其特征;其次分析了附加福利产生的缘由,包括单位和员工两方面的原因;最后,本文运用类型化方法从理论和实践上对附加福利进行了分类,即分为工作需要型和非工作需要型附加福利,这也为后文附加福利课税法律制度的具体设计奠定了基础。第二章运用多学科结合分析方法对附加福利的课税依据进行综合剖析。首先是经济学上的H-S准则,此原则为附加福利是否要课税、为什么应当课税提供了经济学上的理论支撑;其次,本文将社会法学中保护弱者与倾斜立法的基本理论运用在附加福利课税的问题上,并进一步结合劳动法中的分层保护原则,对附加福利是否该分层次、分类别课税这个问题进行了理论上的思考;最后,本文认为税法学上的可税性理论与税收公平原则提供了更为直接和切合的理论依据。第三章运用比较研究方法总结了主要国家对附加福利课税的立法,并类型化的区分出独立附加福利税模式、并入个人所得税模式两大课税模式,分析这两大模式下的立法理念,并从课税要素角度对有代表性国家附加福利课税的法律制度进行全方位呈现,总结出值得我国借鉴的地方。第四章对我国附加福利的课税模式、立法体系、以及各课税要素进行分析,并提出在当前分类所得税制下我国附加福利课税法律制度的完善方向,其一,在立法体系上应当完善个人所得税法中有关附加福利课税的法律规定,明确提出税法中应当界定附加福利的概念,并区分附加福利的两种类型,并将其他税收规范性文件中附加福利的有关规定与个人所得税法中相关内容进行整合;其二,在附加福利课税的具体法律制度方面应充分体现税收调节收入分配的功能,并结合保护弱势群体的理念,在区分不同类型附加福利的基础上针对收入水平不同的员工制定不同的附加福利免税、扣除制度。最后,本文提出随着我国个人所得税制逐步向混合所得税制甚至综合所得税制转变,附加福利课税的法律制度需要进一步的完善。本文创新之处在于:其一,提出“附加福利”的概念以及将附加福利按照作用进行分类的理论,并将其区分为工作需要型附加福利和非工作需要型附加福利;其二,提出对附加福利课税应当综合考虑经济学、社会法学、税法学原理,应当将税收调节收入分配与劳动法保护员工的价值目标结合起来;其三,提出应当按照“高、中、低”收入区分员工的不同层次,并按照不同层次设计不同的附加福利课税制度。
[Abstract]:On the basis of our country ' s personal income tax model , this paper aims at providing some new ideas for the practice . In the aspect of legislation , the thesis aims to study the nature , type , tax basis , taxation pattern and concrete system of the fringe benefits in order to summarize its theoretical system .

This paper adopts typed method , multi - disciplinary combination analysis method and comparative research method to study the legal problems of additional welfare taxation .

The first chapter makes an in - depth discussion on the theory of fringe benefits . First , we draw on the definition of fringe benefit in international fashion , and combine the relevant provisions of our country ' s tax laws and other laws on welfare and the national conditions of our country . Then , the author analyzes the reasons of fringe benefit , including the reasons of unit and employee . At last , this paper classifies the fringe benefits from theory and practice by using typed method , which lays a foundation for the specific design of the legal system of the additional welfare taxation .

In the second chapter , the author makes a comprehensive analysis on the tax basis of the fringe benefit by the combination of multi - disciplinary analysis . First , it is the H - S criterion in economics , which provides the theoretical support of economics . Secondly , this paper puts forward the basic theory of protecting weak and inclined legislation on the issue of additional welfare taxation . Secondly , this paper makes a theoretical thinking on whether the additional benefits should be classified and classified . Finally , this paper points out that the theory of taxation and the principle of tax fairness provide a more direct and practical basis for taxation law .

In the third chapter , the author sums up the legislation of the main country ' s tax on the fringe benefit and the type of the independent fringe benefit tax model , which is incorporated into the individual income tax model to analyze the legislative idea in the two major modes , and to make a comprehensive presentation of the legal system of the additional welfare tax on the representative country from the point of tax element , and summarizes the place worthy of reference .

The fourth chapter analyzes the taxation pattern , the legislative system and the tax elements of the additional benefit in our country , and puts forward the perfecting direction of the additional welfare taxation law system in the current classified income tax system .

The author proposes that the concept of " additional benefit " and the theory of classifying the fringe benefit according to its role should be divided into the additional welfare and non - work demand type fringe benefits . Secondly , it puts forward that the tax adjustment income distribution should be combined with the value goal of the labor law protection staff .

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.22;F812.42

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