{"title":"对雇员附带福利收入的征税","authors":"Paulina Brejdak","doi":"10.31743/RECL.3228","DOIUrl":null,"url":null,"abstract":"The article presents the issues taxation of employee revenue from the fringe benefits by Personal Income Tax. On the one hand, the employee fringe benefits are identified with a defined benefit and on the other with a non-monetary incentive system. However, the benefits give rise to many doubts and controversies. The reasons for this are the lack of legal definition and the lack of their legal directory. Therefore, the views of the judiciary and decisions of tax authorities indicate for example what can be classified fringe benefits.","PeriodicalId":20823,"journal":{"name":"Recueil des Travaux Chimiques des Pays-Bas","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"THE TAXATION OF EMPLOYEE REVENUE FROM THE FRINGE BENEFITS\",\"authors\":\"Paulina Brejdak\",\"doi\":\"10.31743/RECL.3228\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article presents the issues taxation of employee revenue from the fringe benefits by Personal Income Tax. On the one hand, the employee fringe benefits are identified with a defined benefit and on the other with a non-monetary incentive system. However, the benefits give rise to many doubts and controversies. The reasons for this are the lack of legal definition and the lack of their legal directory. Therefore, the views of the judiciary and decisions of tax authorities indicate for example what can be classified fringe benefits.\",\"PeriodicalId\":20823,\"journal\":{\"name\":\"Recueil des Travaux Chimiques des Pays-Bas\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-03-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Recueil des Travaux Chimiques des Pays-Bas\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.31743/RECL.3228\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Recueil des Travaux Chimiques des Pays-Bas","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.31743/RECL.3228","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
THE TAXATION OF EMPLOYEE REVENUE FROM THE FRINGE BENEFITS
The article presents the issues taxation of employee revenue from the fringe benefits by Personal Income Tax. On the one hand, the employee fringe benefits are identified with a defined benefit and on the other with a non-monetary incentive system. However, the benefits give rise to many doubts and controversies. The reasons for this are the lack of legal definition and the lack of their legal directory. Therefore, the views of the judiciary and decisions of tax authorities indicate for example what can be classified fringe benefits.
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