A few days ago, an internal document of State Taxation Administration of The People's Republic of China, Notice on Strengthening the Administration of Personal Income Tax Collection on Internet Red Envelopes, was circulated wildly on the Internet, and the issue of taxation on Internet red envelopes was heated up. Although State Taxation Administration of The People's Republic of China has not issued a formal notice, consumers have been paying attention to and discussing this matter. The popularity of online red envelopes shows that the tax vacuum plan taxed red envelopes from a document dated July 28th, which was circulated in State Taxation Administration of The People's Republic of China. Although it was an internal document, it was leaked to the internet. A person from the grassroots tax department contacted by the Jinghua Times reporter said, "There is indeed a notice about the taxation of online red envelopes, but it is not an official document yet, and there is no relevant timetable to determine when it will be announced." Giving out red envelopes is nothing new, especially during the Spring Festival these two years. Tencent data shows that on New Year's Eve this year, users of Tencent QQ and WeChat red envelope platforms sent and received 654.38+06 billion red envelopes, of which WeChat red envelopes sent and received 654.38+006.5438+00 billion times, 200 times that of 2065.438+04. According to official data disclosed by Alipay, during the New Year's Eve, a total of 683 million people used Alipay red envelopes. On this day, the total amount of Alipay red envelopes sent and received reached 240 million, with a total amount of 4 billion yuan. Due to the convenience, it is becoming more and more popular to transfer money through online red envelopes. According to industry insiders, due to the large scale and wide coverage of online red envelopes, it is easy to become a sharp weapon for enterprises to absorb powder, leading to the erosion of the tax base; Because of the recent rise, there is no clear specification for the time being, and many problems are gradually exposed. Tax law experts have always suggested taxing online red envelopes. ; The tax is only for corporate red envelopes. The reporter learned that this document of State Taxation Administration of The People's Republic of China stipulates that individuals who obtain cash online red envelopes distributed by enterprises should pay personal income tax according to the accidental income items, and the tax will be withheld and remitted by the enterprises that distribute red envelopes. Yang Jianshi of Hubei Gongdu Law Firm told the Beijing Times reporter that according to the individual income tax law and other relevant documents, the amount of accidental income is taxable income, and the tax rate is 20%. In other words, if a company distributes 654.38 billion yuan of cash online red packets to users during the Chinese New Year, it needs to pay 20 million yuan of tax, and everyone actually receives 80 million yuan of red packets. For red envelopes between individuals, it does not belong to the scope of taxation. The "Notice" stipulates that the cash network red packets distributed between individuals do not belong to the taxable income stipulated in the individual income tax law, and no individual income tax is levied. The above-mentioned tax grassroots told reporters that red envelopes between individuals or between relatives and friends are not within the scope of taxation, and this part should be a gift in a strict sense. Lawyer Li Weimin, Secretary-General of the Consumer Rights Law Committee of the Beijing Lawyers Association, said frankly that the WeChat red envelope is a new thing, and the current laws and regulations do not clearly stipulate whether the WeChat red envelope is taxed, so it is difficult for the tax authorities to operate. According to the individual income tax law, the tax rate applicable to accidental income is 20%, which should be applied in full. But after all, the amount of WeChat red envelopes is mostly only a few yuan or even a few cents, which is not suitable for direct taxation. In addition, the above-mentioned grassroots taxpayers told reporters that vouchers are not within the scope of taxation, such as vouchers distributed by taxi software and deduction vouchers distributed by take-away software. In fact, as early as during the two sessions this year, Wang Jun, director of State Taxation Administration of The People's Republic of China, said that the winning red envelopes distributed by enterprises to individuals in the society should be taxed in accordance with the tax law and relevant regulations, and the tax should be withheld and remitted by the distributing enterprises, which is well-founded in the law. Small entertainment red envelopes exchanged between relatives and friends should not be taxed, which is in line with the current tax law and reasonable. ; The specific rules of difficulties should be further refined. There have been media reports before. In April this year, a company in Dongtai, Jiangsu participated in a variety show of a TV station. In order to make the publicity effect better, a WeChat red envelope of 3 million yuan was distributed on the spot. After returning to Dongtai, the enterprise took the initiative to declare to the local taxation bureau and paid 750,000 yuan of personal income tax to the local taxation department. However, the above-mentioned grassroots tax collectors told reporters that this way of voluntary declaration is too accidental. In the absence of clear provisions in the current law, it is difficult to rely on voluntary declaration by enterprises to complete tax payment. The notice also hopes to form a rule. He also said that the current Notice also faces a difficulty in taxation, because according to the provisions of the Notice, corporate red envelopes are taxed, but personal red envelopes are not taxed. However, it remains to be seen how to define enterprises on social platforms such as WeChat, Alipay and QQ. If employees in the marketing department of an enterprise distribute red envelopes with personal accounts in their own names, it will be difficult for the tax authorities to verify the use. Jin, director of Beijing Qijin Law Firm, pointed out that the WeChat red envelope has just emerged and the amount is not large. Alipay is likely to appear in the future. If electronic payment methods such as WeChat red envelopes are not controlled, it may lead to tax evasion. Therefore, relevant departments should introduce relevant laws on taxation of online red envelopes as soon as possible, and set a threshold. Xiao Sa, a senior lawyer of Beijing Dacheng Law Firm, pointed out that enterprises should pay taxes according to the tax payment procedures. However, reasonable tax avoidance within the legal scope is also the freedom of enterprises. Therefore, the implementation of this regulation requires both the detailed rules issued by relevant departments and the cooperation of relevant enterprises. Chen Xiaoxing, an associate professor at the School of Law of Zhongnan University of Economics and Law, told the Beijing Times reporter: "At present, the legal norms of online red envelopes, a new type of financial payment method, are not perfect. However, considering its rapid and extensive development, tax collection and management should be completely in line with jurisprudence in the long run, and the specific norms need to be gradually improved." Pictures and texts are organized from the network. This is a question about the new tax regulations for 20 15 online red envelopes compiled by Bian Xiao. Do you really need to tax online red packets? If you have more questions, you can consult a professional lawyer or directly entrust a lawyer to help you get out of legal difficulties.

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Notice on strengthening the collection and management of personal income tax on Internet red envelopes

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Individual income tax shall be calculated and paid according to the accidental income items for individuals who have obtained cash network red envelopes distributed by enterprises, and the tax shall be withheld and remitted by enterprises that distribute red envelopes.