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目前国际上对附加福利征税可以归纳为两种模式:独立开设福利附加税和并入个人所得税。1郾并征独立的福利附加税。许多经济合作与发展组织国家采用这种模式,以新西兰、澳大利亚最为典型。新西兰福利附加税确立了五类主要的应税附加福利:机动车辆的私人使用;低息贷款;免费或折价?
At present, the taxation of fringe benefits internationally can be summed up in two modes: the creation of welfare fringe benefits separately and the incorporation of personal income tax. 1 郾 And impose independent welfare surcharge. Many OECD countries have adopted this model, most notably in New Zealand and Australia. The New Zealand Welfare Supplement Tax establishes five major categories of taxable fringe benefits: private use of motor vehicles; low-interest loans; free or discount?