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一、引言:我国关于小额附加福利的征税现状我国有关企业福利征税的法律法规主要来源于《个人所得税法》和《企业所得税法》及其实施条例并以国家财政部和国家税务总局的各种通知文件为补充。2011年9月1日修订的《个人所得税法实施条例》中,对于附加福利的规定没有作任何的改动,根据第八条第一款“工资、薪金所得,是
I. Introduction: The Current Situation of Taxation on Small Fringe Benefit in China The laws and regulations on the taxation of enterprise welfare in our country are mainly derived from the ”Individual Income Tax Law“ and the ”Enterprise Income Tax Law“ and its implementing regulations. The laws and regulations of the State Ministry of Finance and the State Administration of Taxation Various notification documents are added. In the Implementation Regulation of the Individual Income Tax Law revised on September 1, 2011, there are no changes to the provisions on fringe benefits. According to the first paragraph of Article 8, ”the wage and salary income