据消息人士透露,7月28日,国家税务总局已发出《关于加强网络红包个人所得税征收管理的通知》,据通知的部分规定显示:个人取得企业派发的现金电子红包,应当按照偶然所得计算缴纳个人所得税。
Photo shows the Alipay's red envelope in a smartphone. [Photo/IC]
Tax authorities are likely to introduce new regulations on taxing individuals receiving digital red envelopes from corporations, an unnamed official source confirmed on August 4.
一位不愿透露姓名的官员8月4日表示,中国税收机构可能引入新规,对个人取得企业派发的电子红包进行征税。
“电子红包”(digital red envelope/electronic red-envelope)是一种新的红包派发方式,微信红包是其中的一种。电子红包主要包括朋友间玩耍祝福的红包,以及互联网运营商、企业通过组织互联网线上活动、派发现金红包(cash-filled red envelopes)与购物券红包(coupon-filled red envelopes)。
该消息人士表示,税务部门发现很难“识别和区分派发电子红包背后的意图”(identify and differentiate the various purposes behind dispatching digital red envelopes)。
据泄露出来的部分规定显示:个人取得企业派发的现金电子红包,应当按照“偶然所得”(accidental gains)计算缴纳个人所得税,税款由派发红包的企业代扣代缴。“偶然所得”是意想不到的、机遇性的所得,包括得奖、中奖、中彩(win the lottery)以及其他偶然所得。
此外,对电子红包征税,前提是发红包的一方是企业,如果是个人对个人发红包,是不需要交税的。
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