The Internet age gave birth to a series of new things. At that time, we probably didn't think that we could go out one day without a key or even a wallet. The necessities have been condensed from big bags to a small mobile phone.

Mobile payment can be seen everywhere in China. Many businesses and enterprises have launched activities to grab red envelopes in order to promote fans and attract traffic, which makes everyone happy. During the Chinese New Year holiday, a large family in the WeChat group gave out red envelopes and grabbed red envelopes. The atmosphere of the Chinese New Year was reflected in the laughter and laughter of grabbing red envelopes. So, do WeChat/Internet red envelopes need to pay a tax?

citizens have the obligation to pay taxes, and some red envelopes obtained through channels need to pay personal income tax in accordance with state regulations. The excellent tax cat will tell you these situations one by one.

This year, State Taxation Administration of The People's Republic of China revised the previous part of 2118. Other income? At the same time, it is clear whether the income such as online red envelopes needs to pay personal income tax.

the announcement says: according to the network red envelope? Accidental income? Pay 21% personal income tax.

when you see this, you must be very flustered. The online red envelope mentioned here is not all the cases. Only online red envelopes with winning nature issued by enterprises to individuals need to pay a tax, and friends and relatives do not need to pay a tax when sending red envelopes to each other and grabbing a red envelope.

first, press the corporate red envelope? Accidental income? Paying a tax

Red envelopes between individuals can not only connect feelings, but also break the deadlock in many cases. Enterprises are willing to participate in order to attract users or encourage employees. With the increasing participation of enterprises, the tax issues involved are gradually exposed.

The Announcement on Individual Income Taxable Items Obtained by Individuals (Announcement No.74 of the State Administration of Taxation, Ministry of Finance, 2119) stipulates that:

In business promotion and advertising activities, enterprises randomly give online red envelopes to individuals outside their own units, and what is the personal income of obtaining online red envelopes? Accidental income? Personal income tax is calculated and paid for the project.

For example:

In order to welcome the National Day, an enterprise made an activity on its own account, and distributed 211,111 yuan of cash-filled red envelopes by lottery, so as to attract fans' attention and gain traffic. According to the above regulations, this 211,111 yuan red envelope should be in accordance with? Accidental income? Pay personal income tax.

1) The enterprise bears a red envelope with a tax of

211,111 yuan. This situation should be after tax, so the total amount before tax should be 251,111 yuan. Before the activity, the enterprise should press? Accidental income? , pay 51111 yuan tax, and then start activities.

2) The user will bear the responsibility, and the enterprise will pay

211,111 yuan. According to the accidental income, the tax should be 41,111 yuan, and the enterprise will pay 41,111 yuan in red envelopes before the activity starts, and then actually pay 61,111 yuan.

In this way, the tax cost of enterprises has increased instead of falling, which may be incomprehensible to many people. In fact, if it is not stipulated in this way, enterprises will inevitably avoid taxes through online channels in the course of business operation. In a serious way, it may be tax evasion.

second, the discount red envelopes given by enterprises are not taxed

attention!

personal income tax is not levied on online red envelopes with price discount or discount given by enterprises and online red envelopes given to each other by relatives and friends.

Now, as we all know, there is no need to pay a tax on WeChat red envelopes between relatives and friends. As the year is approaching, please launch red envelopes happily ~