With the development of mobile payment, cashless travel has become a standard in China. However, the convenience of payment has also brought new problems, such as the difficulty of corporate tax supervision. Since corporate income has the option of WeChat payment, it is difficult to determine corporate operating income, and there is no corporate tax payment voucher. Now WeChat red envelopes will be taxed, and companies that grab red envelopes online will pay taxes according to accidental income, with a tax rate of 20%.

Of course, grabbing red envelopes online does not include individuals, so individuals do not have to pay taxes when grabbing red envelopes on WeChat. I sorted out the specific content of the WeChat red envelope. Let's take a look at the circumstances under which the enterprise WeChat red envelope has to pay 20% tax.

The Ministry of Finance of People's Republic of China (PRC) and the State Taxation Administration of The People's Republic of China jointly issued an announcement a few days ago to adjust some tax items that originally belonged to "other income" before the revision of the tax law in 20 18, and to clarify whether the income such as online red envelopes needs to be taxed.

According to the announcement, online red envelopes are included in the scope of donation, and 20% personal income tax is calculated and paid according to the "accidental income" project. However, not all red envelopes grabbed online need to be taxed. This adjustment is limited to online red envelopes with winning nature issued by enterprises to individuals, excluding online red envelopes donated by relatives and friends.

In business promotion, advertising and other activities, enterprises give gifts (including online red envelopes) to individuals outside their own units at will, and enterprises give gifts to individuals outside their own units in annual meetings, symposiums, celebrations and other activities. Personal income tax is calculated and paid according to the "accidental income" item. However, consumer vouchers, vouchers, vouchers, coupons and other gifts. Does not include price discounts or discounts given by enterprises.

According to professional analysis, a merchant carries out promotional activities on the e-commerce platform, and issues 654.38+10,000 yuan red envelopes to users through APP (application). According to the regulations, personal income tax should be calculated and paid according to the "accidental income" item, and the tax is withheld and remitted by the enterprise that issues online red envelopes. Therefore, there are two solutions to the problem of merchants issuing 654.38+ 10,000 yuan red packets. One is that the merchant bears the tax, and the amount of 654.38+10,000 yuan is reduced to the pre-tax amount1250,000 yuan, and the tax is withheld by "accidental income", and the merchant actually distributes the red envelope of 654.38+10,000 yuan; Second, the vast number of users bear the tax, and the merchants withhold and pay the tax of 20,000 yuan, and after deducting the tax, they issue the red envelope of 80,000 yuan.

According to the regulations, Tmall, JD.COM and other e-commerce platforms are in the "double11""6? During the period of 18 ",if an individual purchases the goods or services of the enterprise and reaches a certain amount, the enterprise will return the whole amount to reduce the activities, which belongs to the price discount or discount of the goods (products) or services provided by the enterprise, and no personal income tax will be levied.