本文選題：附加福利　切入點(diǎn)：課稅模式　出處：《華東政法大學(xué)》2011年碩士論文

【摘要】：關(guān)于附加福利課稅的法律問(wèn)題,國(guó)外已有一定的研究,但我國(guó)學(xué)術(shù)界對(duì)此缺乏系統(tǒng)、全面的探討,立法中的規(guī)定也不夠完善和體系化。因此,筆者選擇這個(gè)主題,主要關(guān)注附加福利的立法以及理論問(wèn)題,以期待為實(shí)踐提供某些新的思路。在立法方面,本文旨在以我國(guó)的個(gè)人所得稅模式為基礎(chǔ),建立附加福利課稅的立法體系;在理論方面,本文旨在對(duì)附加福利的性質(zhì)、類型、課稅依據(jù)、課稅模式以及具體制度進(jìn)行完整的研究,總結(jié)其理論體系。 本文綜合采用了類型化方法、多學(xué)科結(jié)合分析方法和比較研究方法對(duì)附加福利課稅的法律問(wèn)題進(jìn)行研究。 第一章對(duì)附加福利的理論問(wèn)題進(jìn)行了深入探討。首先借鑒國(guó)際上流行的附加福利定義,并結(jié)合我國(guó)稅法及其他法律中對(duì)福利的有關(guān)規(guī)定以及我國(guó)的國(guó)情,筆者對(duì)附加福利進(jìn)行了界定并在此基礎(chǔ)上分析其特征;其次分析了附加福利產(chǎn)生的緣由,包括單位和員工兩方面的原因;最后,本文運(yùn)用類型化方法從理論和實(shí)踐上對(duì)附加福利進(jìn)行了分類,即分為工作需要型和非工作需要型附加福利,這也為后文附加福利課稅法律制度的具體設(shè)計(jì)奠定了基礎(chǔ)。 第二章運(yùn)用多學(xué)科結(jié)合分析方法對(duì)附加福利的課稅依據(jù)進(jìn)行綜合剖析。首先是經(jīng)濟(jì)學(xué)上的H-S準(zhǔn)則,此原則為附加福利是否要課稅、為什么應(yīng)當(dāng)課稅提供了經(jīng)濟(jì)學(xué)上的理論支撐;其次,本文將社會(huì)法學(xué)中保護(hù)弱者與傾斜立法的基本理論運(yùn)用在附加福利課稅的問(wèn)題上,并進(jìn)一步結(jié)合勞動(dòng)法中的分層保護(hù)原則,對(duì)附加福利是否該分層次、分類別課稅這個(gè)問(wèn)題進(jìn)行了理論上的思考;最后,本文認(rèn)為稅法學(xué)上的可稅性理論與稅收公平原則提供了更為直接和切合的理論依據(jù)。 第三章運(yùn)用比較研究方法總結(jié)了主要國(guó)家對(duì)附加福利課稅的立法,并類型化的區(qū)分出獨(dú)立附加福利稅模式、并入個(gè)人所得稅模式兩大課稅模式,分析這兩大模式下的立法理念,并從課稅要素角度對(duì)有代表性國(guó)家附加福利課稅的法律制度進(jìn)行全方位呈現(xiàn),總結(jié)出值得我國(guó)借鑒的地方。 第四章對(duì)我國(guó)附加福利的課稅模式、立法體系、以及各課稅要素進(jìn)行分析,并提出在當(dāng)前分類所得稅制下我國(guó)附加福利課稅法律制度的完善方向,其一,在立法體系上應(yīng)當(dāng)完善個(gè)人所得稅法中有關(guān)附加福利課稅的法律規(guī)定,明確提出稅法中應(yīng)當(dāng)界定附加福利的概念,并區(qū)分附加福利的兩種類型,并將其他稅收規(guī)范性文件中附加福利的有關(guān)規(guī)定與個(gè)人所得稅法中相關(guān)內(nèi)容進(jìn)行整合;其二,在附加福利課稅的具體法律制度方面應(yīng)充分體現(xiàn)稅收調(diào)節(jié)收入分配的功能,并結(jié)合保護(hù)弱勢(shì)群體的理念,在區(qū)分不同類型附加福利的基礎(chǔ)上針對(duì)收入水平不同的員工制定不同的附加福利免稅、扣除制度。最后,本文提出隨著我國(guó)個(gè)人所得稅制逐步向混合所得稅制甚至綜合所得稅制轉(zhuǎn)變,附加福利課稅的法律制度需要進(jìn)一步的完善。 本文創(chuàng)新之處在于:其一,提出“附加福利”的概念以及將附加福利按照作用進(jìn)行分類的理論,并將其區(qū)分為工作需要型附加福利和非工作需要型附加福利;其二,提出對(duì)附加福利課稅應(yīng)當(dāng)綜合考慮經(jīng)濟(jì)學(xué)、社會(huì)法學(xué)、稅法學(xué)原理,應(yīng)當(dāng)將稅收調(diào)節(jié)收入分配與勞動(dòng)法保護(hù)員工的價(jià)值目標(biāo)結(jié)合起來(lái);其三,提出應(yīng)當(dāng)按照“高、中、低”收入?yún)^(qū)分員工的不同層次,并按照不同層次設(shè)計(jì)不同的附加福利課稅制度。
[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 .

【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D922.22;F812.42

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