2015-08-25 15:24
Network red tax the dust settles? Regulation is difficult to be the biggest bottleneck
CNDSN August 24th] (China business newspaper), red packets to pay tax?" Recently, a message affects the hearts of the whole country. According to media reports, the State Administration of Taxation has issued a notice, the company will be distributed to the cash network red packets of personal income tax levy. For this message, the China business reporter interviewed Tencent relevant person in charge, which said no comment".
First to pay taxes and then appeal
It is understood that in July 28th the State Administration of Taxation has issued a circular on strengthening the management of the collection and management of the red packets of the network ([2015]409), which is currently the notice has been issued to the provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning. This means that the network will be officially launched the implementation of the red envelope.
The "notice" first on the network red envelopes for the definition, for the enterprise for advertising, publicity to or expand business users and other purposes through the network randomly distributed to the individual envelopes". "Notice" clearly three: individual companies to distribute cash red network, according to the contingent income calculated to pay personal income tax, tax by handing out red company withheld; individual companies to distribute a variety of coupons, vouchers, coupons, coupons and other non cash envelopes are not taxed; between individuals to distribute cash red network, do not impose individual income tax.
The prescribed in Article 8 of the regulation on the implementation of the individual income tax law: "contingent income is refers to the individual winners and winning, lotteries and other occasional nature of income. Personal income, it is difficult to define taxable income items, by the competent tax authorities to determine the ratio of 20% of the tax rate. The amount of taxable income for each income.
Shi Zhengwen, director of the research center of China University of Political Science and Law, director of Finance and taxation law, said in an interview with the China business reporter, "notice" is a normative document of the Department of the tax administration, the local tax bureau can be in accordance with this specification document for tax levy. Before, all around the tax bureau is according to their own tax understanding, if the law enforcement level is relatively high, can explain the network red packets to the occasional income; and some places do not set up the idea, not good. The "notice" is the tax administration to the network to do the definition, to guide local tax bureau to levy tax.
Not only that, although this is only in the interior of the "Circular", but a network of red packets of the occasional personal income tax seems to have been settled. Shi Zhengwen said, even if there is a business to the notice of objection, it is also required to pay taxes, and then put forward a reconsideration or appeal. As a normative document, as long as it does not violate the provisions of laws and regulations, can be interpreted from the current law to push out, it is necessary to tax.
Enterprise: greater impact
According to the reporter, although the normative document before the end of 7 was introduced, but the collection of individual income tax levy on the network in some areas has been implemented. It is understood that in April of this year, Dongtai Jiangsu a company to participate in a variety of television programs, in order to increase publicity and distributed in the field of micro letter envelopes 3000000 yuan. After returning to Dongtai, the enterprise to the local tax authorities to pay 750000 yuan of personal income tax.
However, according to media reports, Dongtai's 750000 yuan of personal income tax is the company's initiative to declare. Due to the current social micro channel red personal income tax there is a certain understanding of error, the distribution of red envelopes of enterprises are lack of tax awareness, some areas such as Anhui, etc. have not yet to the network of red envelopes.
However, an anonymous Internet companies in an interview with reporters pointed out that the platform Alipay red envelopes and Tencent has begun to levy, tax rate of about 20%, in the new year, Tencent has 6500000000 yuan red envelopes, which has 500000000 yuan is a cash red package, tax is 100000000 yuan, while Alipay also has been in the company hopes to pay a red envelope when the payment of the tax amount.
However, in order to avoid tax, the issue of cash envelopes have been few and few. The source explained that the main purpose is to send a red envelope to allow consumers to repeat consumption on the platform, and the payment of cash envelopes, both to pay taxes, consumers for the use of the platform is not very high, so the current network of red envelopes or non cash based.
However, the next issue of the "notice" of the spread, the future of the tax payment is imperative, there is no room for discussion, which makes some companies feel panic. "This problem is too complicated, a lot of companies are looking for the tax bureau, because the impact is quite large." An unnamed business people in an interview with reporters, said.
Network red tax: regulatory difficult
In fact, the red envelope is not something new, especially during the Spring Festival this year, red really fire a handful, and even brought up Tencent and Ali two big red world war, the amount of red envelopes are unprecedented, refresh record.
According to Tencent data show that this year's new year's day, Tencent's QQ and micro channel two big red platform users receive a total of 1600000000 red envelopes, including micro channel red envelopes to send and receive a total of 1010000000 times, is 200 times in 2014. Alipay official disclosure of the data show that during the new year's Eve, a total of 683000000 people used to pay a red envelope, this day, the total amount of the payment of a total amount of 240000000 yuan Alipay reached 4000000000 yuan.
Due to the convenience, through the network of money transfer envelopes are more and more popular. Insiders said that due to the use of large scale and wide coverage of the network red envelopes, very easy to become a tool for the enterprise to absorb powder so as to cause the tax base erosion; and because of its recent rise, not for its clear regulation, but also gradually exposed many problems, has been a tax law expert advice on the implementation of tax collection.
Public data shows, before the two sessions this year, Wang Jun, director of the State Administration of Taxation in answer to a reporter's question, said that enterprises sent to the nature of winning the social individual envelopes shall collect taxes, and by red envelopes the company withheld, according to law and the. Small red envelopes between relatives and friends, but also in law. This also seems to contribute to the red network tax standard completed in a certain extent.
However, the problem is difficult to levy taxes to the network of red envelopes. On corporate tax, the individual red packets are not taxed, but in the micro channel, PayPal, QQ such a social platform, how to define the red envelope, but also need to be more detailed provisions. If the enterprise marketing department staff to personal account with the personal account redness, the tax department to verify the purpose becomes a problem.
Business people who declined to be named, said in an interview with reporters, the network is the definition of a red envelope in the end is the definition of the enterprise or individual is difficult to clear, and there is already a company through red envelopes payment, or business through the establishment of micro channel group, through the internal staff of the company issued a red envelope. If the WeChat envelopes, envelopes Alipay and other such electronic means of payment is not controlled, may lead to the issue of tax evasion. Therefore, the relevant departments if the company wants to impose a tax on corporate income tax, the need to introduce the relevant laws and the tax on the network as soon as possible, and set up a threshold. 3
(original title: network red packets tax dust settles? Regulation is difficult to be the biggest bottleneck
Zebian: Mito
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