摘要
微信红包自诞生后,其市场热度有增无减,围绕其征税的话题也未曾中断过。本文从微信红包可税性角度出发,对不同类型微信红包涉及的有关税务处理进行探讨,并提出相应的征税问题及建议。
Since the WeC hat Lucky Money appeared, its market remains hot, and the subject of taxation has not been interrupted.From the standpoint of taxability on WeC hat Lucky Money, tax treatments for different types of WeC hat Lucky Money are discussed in this paper, and the corresponding tax problems and suggestions have been proposed also.
出处
《财会通讯(上)》
北大核心
2016年第6期58-60,4,共3页
Communication of Finance and Accounting
关键词
微信红包
税务处理
征管问题
WeChat lucky money
Tax treatment
Collection and management problems