网络红包的财税问题分析

AbstractInternet red envelopes appear in our life under the background of Internet and folkculture.With the widespread application of online red envelopes in the market,online redenvelopes are used more and more,followed by the taxation of online red envelopes.TheState Administration of Taxation issued the "Notice on Strengthening the Administration ofCollection of Personal Income Tax on Online Red Envelopes"(hereinafter referred to as the"Notice")(Tax General Letter [2015]No.409)which stipulates:"First,individuals who obtaincash online red envelopes distributed by enterprises shall pay 20%of personal income tax onthe basis of contingent income,and the tax shall be withheld and remitted by the enterprisesthat distribute the red envelopes.Second,there is no tax on the net cash red packets betweenindividuals."This article will draw lessons from the "notice"provisions and the existing"accounting standards"to analyze,respectively,for individuals and enterprises to send thenetwork red envelopes tax analysis and financial processing.Key words:Network red;Taxation issue:Accounting treatment