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

日本附加福利税制研究:特点与改革建议

基本信息

批准号：
04630056
负责人：
BABA Yoshihisa
金额：
$ 0.9万
依托单位：
WASEDA UNIVERSITY (1993)Nagasaki University (1992)
依托单位国家：
日本
项目类别：
Grant-in-Aid for General Scientific Research (C)
财政年份：
1992
资助国家：
日本
起止时间：
1992 至 1993
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-04630056/
关键词：
Fringe Benefits In-Kind Compensation Compensation Package Decision Model The Neutrality Of Taxation Partial Deductivility Of The Costs The effect Of Income Tax Savings The Australian Rule Reguratory Tax 費用控除の部分否定社宅最適課税ルール被用者便益包

项目摘要

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.

1.我们将一个企业的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，包括所得税和社会保障缴款，从附加福利中节省下来。(2)为了消除所得税和社会保障缴款对税收的扭曲，我们推导出了中性税收规则。这条规则是对公司所得税的附加福利成本的部分扣除。(3)考虑到日本的个人所得税、社会保障缴款和企业所得税的水平，澳大利亚规则和不可扣除规则可能会起到调节性附加福利税的作用。(4)将附加福利计入应纳税所得额的所得税规定缺乏行政可行性，也没有消除社会保障缴费储蓄。(5)在对雇主不利的情况下，我国税收制度的最优扣除率仅由所得税率、社会保障缴费率和企业所得税率决定。我们必须研究更全面的模型，包括投资组合选择的公司。