网络红包涉税处理初探

Study on Network Red Envelopes Tax Treatment

随着互联网金融的发展,网络红包的涉税问题也逐渐成为舆论关注的焦点。本文对接受红包的个人、发放红包的企业的涉税问题从货币红包和非货币红包两个方面进行分析。根据国家税务总局2015年发布通知的相关规定,个人之间发放红包不纳个人所得税。个人接受非雇佣企业发放的现金红包按照偶然所得由发放企业代扣代缴个人所得税;个人接受商家以代金券、折扣券的方式发放的红包免个人所得税。而对企业来说,企业发放的现金红包可以作为业务宣传费,在计算企业所得税税前扣除。同时结合2016年5月1号的营改增政策的相关规定,探讨了第三方平台涉及的增值税问题,营改增后,第三方支付平台收取的手续费应缴纳增值税和企业所得税。

With the development of Internet finance,the tax-related problem of network red envelopes hasgradually become the focus of public.This paper analyzes the tax-related problems of red envelopes andred envelopes from two aspects:money red envelopes and non-monetary red envelopes.According to therelevant provisions of the State Administration of Taxation issued a notice in2015,individuals issued ared envelope among the personal income tax.Individuals accept cash bonuses issued by non-employedenterprises in accordance with the occasional income by the issuance of enterprises withholding personalincome tax;individuals accept merchants to vouchers,discount coupons issued by the red bag freepersonal income tax.For enterprises,the cash bonus issued by the enterprise can be used as a businesspromotion fee,deducted before the calculation of corporate income tax.At the same time combined withthe May1,2016increase in the relevant provisions of the policy,to explore the third-party platforminvolved in the issue of value-added tax,after the increase,the third-party payment platform fees chargedby the VAT and corporate income tax.