A Study of Fringe Benefits Taxation in Japan : Characterisics and Proposals for Reform

我们将一个简单的企业薪酬方案决策模型应用于日本的附加福利税收问题，得到了以下结果。(1)日本的税收制度给予企业隐性补贴，其中包括所得税和社会保障金的附加福利储蓄。(2)我们推导了中性税收规则，以消除所得税和社会保障缴款造成的扭曲。这条规则是附加福利成本对公司所得税的部分扣除。(3)考虑到日本个人所得税、社会保障缴款和企业所得税的水平，澳大利亚规则和无扣除规则可以作为监管附带福利税。(4)将附加福利纳入应纳税所得额的所得税规则缺乏行政可行性，并没有消除社会保障缴费的节省。(5)我国税收规则的最优抵扣率仅由所得税率、社会保险缴费率和企业所得税税率决定，如果税收对雇主不利结果基于简单的决策模型。我们必须研究更全面的模型，包括公司的投资组合选择。

1 We obtained the following results by applying a symple compensation package decision model of a firm to fringe benefits taxation problems in Japan. (1) Japanese tax system gives firms implicit subsidies which consist of income tax and social security contributions savings from fringe benefits. (2) We derived the neutral tax rule to eliminate the distortion by imcome tax and social security contributions. This rule is partial deductiobility of the cost of fringe benefits against corporate income tax. (3) The Australian rule and the no deductbility rule might work as reguratory fringe benefits tax, given the levels of individual income tax, social security contributions and corporate income tax in Japan. (4) The income tax rule which includes fringe benefits in taxable income is short of administrative feasibility, and does not eliminate the social security contribution savings. (5) The optimal deductible rate of our tax rule is determined by income tax rate, social security contribution rate and corporate income rate only, if finges do not benefit the employer.2 The results is based on simple decision model. We have to investigate more comprehensive model that includes portfolio selection of a firm.