fringe benefit tax

基本解释

Cafeteria plans are an innovative, new way for you to save tax dollars while receiving the best in fringe benefit plans.
自助餐式服利计划是一种能为你在尽享附加福利的同时节省税款的富于创意的新方式。
Beginning in 2009, employers' costs of providing health insurance would become taxable income to employees for both income and payroll tax purposes. Now the value of this fringe benefit isn't taxed.
从2009年开始，对于收入和薪金税，雇主提供医疗保险的开支会变成雇员的应征税的收入，现在这个边际利润还没有被征税。
blog.sina.com.cn

Parera commended Mukherjee for sticking to the deadline of introducing a uniform goods and services tax by April 2010 and abolishing certain direct taxes--the fringe benefit tax, the commodities trading tax and the 10% surcharge on income tax.
FORBES: International
Plus, you can steer clear of liability for tax-favored pension and fringe benefit plans and a whole pile of federal and state labor and employment laws.
FORBES: White House On Contractor Vs. Employee: There Will Be Blood