对附加福利的征税，在国外已是普遍现象，其理论的依据在于公平、效率和反避税。我国征税有助于税制的完善，有利于控制个人所得税税源的流失，对企业所得税和社会保险税（费）的完善都有意义。从管理效率出发，附加福利税应对雇主征税，但这样的征税又违背税收的中性原则，因此，如何处理这一矛盾就成为开征附加福利税的关键。 The taxation of fringe benefits is already a common phenomenon in foreign countries. Its theory is based on fairness, efficiency and anti-tax avoidance. The taxation in our country helps to perfect the tax system and helps to control the loss of personal income tax source, which is of great significance to the improvement of enterprise income tax and social security tax (fee). In terms of management efficiency, fringe benefits tax should be imposed on employers, but such taxation is contrary to the neutral principle of taxation. Therefore, how to deal with this contradiction has become the key issue of levying fringe benefits tax.