中文摘要：

附加福利可以起到对员工的激励作用，但若不加以控制，也能引发环境污染、收入分配不公、公共资源浪费等问题。为此，国外许多国家开征了附加福利税或将其纳入个人所得征税。本文在借鉴国外经验的基础上，对附加福利在我国的征税情况进行了描述，并提出了进一步完善的建议。

英文摘要：

Fringe benefits can serve as incentives for employees, but it also can cause such problems as environment, unfair income distribution and public resource waste if uncontrolled. Therefore, many foreign countries impose fringe benelits tax o1 include fringe benefits into individual income for taxation. By referring to foreign experience, this paper introduces the taxation situation of fringe benefits in China and puts forward suggestions for its further improvement.