fringe benefits tax中文什么意思

附加福利税

员工福利税

• fringe benefit:    (工资外的)补贴〔如年金、工资照付的 ...
• tax:    n. 1.税，租税，租款 (on; ...
• fringe benefits:    （额外福利）：除了工资和薪金外的员工 ...

百科释义

A fringe benefits tax (FBT) is taxation of most, but not all fringe benefits, which are generally non-cash employee benefits. The rationale behind FBT is that it helps restore equity and fairness to those employees who do not receive such benefits, and allows a Federal Government to more fairly assess taxpayer entitlement to government benefits, or liability to government taxes or levies.