Research On Legal Issues Of Taxing Fringe Benefits

In recent years, legal study of taxing fringe benefits has aroused extensive attention ofthe fiscal and taxation law at home and abroad. In some countries where have a healthylegal system, taxing fringe benefits has made certain achievements. There are no somedetailed regulations about taxing fringe benefits in the China’s tax law, and no in-depthresearch about it in academic community.However, Along with the rapid development of social economy, more and more newtypes of fringe benefits have been generated in our country. A reasonable taxation onfringe benefits is closely related to social equity and social stability. Research on legalissues of taxing fringe benefits can promote the fair of tax, which is the law’s value goalthat equity and justice incarnate on fiscal and taxation law.This paper attentions on the current situation of legislation and theoretical problem oftaxing fringe benefits in order to put forward some constructive suggestions on thetax-law practice of china. First of all, we make definition of taxing fringe benefits andmake a detailed instruction on the basis of taxing fringe benefits from two aspects ofeconomics and tax law. The second, we make detailed introduction of the legislation ofrepresentative countries like The United States, Australia, New Zealand on thetaxation of fringe benefits, and made conclusion of them to guide the our countrylegislation practice. In the meantime, we make a detailed introduction and analysisabout current situation of legislation of taxing fringe benefits from the taxation model,legislative system and each taxation element of fringe benefits in our country, and putforward some problems on it.To the problem of taxing fringe benefits system in our country, we make somesuggestions. First of all, we must make definition of taxing fringe benefits, and suggesta unified system of taxing fringe benefits. Secondly, we ought to define the levy scopeof fringe benefits according to the concept of fringe benefits. Thirdly, we put forwardthe proposal such as take progressive tax rate, reduce the tax rate level, and regulate ahigher tax rate to make a detailed design on the scope of taxable income and tax rate. Inthe end, increase the "standard value valuation method" as a supplement to combinationof evidence record value valuation method and market value valuation method thatused in China.