First of all, it needs to be clear that the act of using the receipt code to collect money itself does not directly involve tax issues. Tax is a kind of fiscal revenue levied on the income of individuals or enterprises according to the provisions of national laws and regulations. Using the receipt code to collect money is only a way of collecting money, and it does not change the nature and amount of the collection itself.
However, if the holders of the receiving code are enterprises or individual industrial and commercial households, they need to declare to the tax authorities and pay the corresponding taxes in accordance with the provisions of national laws and regulations. This is because the income of enterprises or individual industrial and commercial households belongs to taxable income and needs to be levied at a certain tax rate.
In addition, if the payment code holder sells and collects money through e-commerce platform or network, he may also need to abide by the provisions of relevant tax laws and regulations, declare to the tax authorities and pay the corresponding taxes.
To sum up, the use of the receipt code itself does not directly involve tax issues, but if the holder of the receipt code is an enterprise or individual industrial and commercial household, or collects money through e-commerce platforms or online sales channels, then it is necessary to abide by the provisions of relevant tax laws and regulations, declare to the tax authorities and pay the corresponding taxes.
Legal basis:
The Law of People's Republic of China (PRC) on Tax Collection and Management stipulates: "Taxpayers shall pay taxes in accordance with the provisions of national laws and administrative regulations."
The Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates: "Sales of goods or provision of taxable services and services within the territory of People's Republic of China (PRC) shall be subject to value-added tax according to law."
The Individual Income Tax Law of People's Republic of China (PRC) stipulates: "Individuals who have a domicile or no domicile in China but have lived in China for one year shall pay individual income tax in accordance with the provisions of this law on income obtained from China and abroad."