中秋节“月饼税”事件曾引发社会的广泛争议,反映了人们对实物福利所得课税认知上的盲点或观点上的混乱,其重要原因之一在于我国实物福利所得课税法律制度的缺失。目前,我国实物福利所得主要集中于高收入群,其存在扣缴义务人代扣代缴质量不高、纳税人申报不实、税务部门征管效率不高等问题,造成实物福利所得税收入流失严重,弱化个了人所得税对收入分配的调节作用。 Mid-autumn Festival “moon cake tax ” incident has caused widespread controversy in the community, reflecting people’s perception of the actual welfare of the blind or point of view of the chaos on the chaos, one of the important reasons is that China’s system of taxable income tax in kind The lack of. At present, the incomes in kind in China are mainly concentrated in high-income groups. The problems such as the low quality of withholding agents, the false declarations of taxpayers, and the inefficient collection and management of tax authorities have led to serious and weakening of the loss of income tax in kind, A personal income tax adjustment of income distribution.