摘 要网络红包基于互联网和民俗文化的背景下出现在我们的生活。随着网络红包广泛应用于市场，网络红包用途越来越多，接踵而至的是关于网路红包的征税问题。国家税务总局发布《关于加强网络红包个人所得税征收管理的通知》（以下简称通知） (税总函[2015]409 号)规定:“第一，个人取得企业派发的现金网络红包，应当按照偶然所得计算交纳百分之二十的个人所得税，税款由派发红包的企业代扣代缴。第二，个人与个人之间的网络现金红包不需要交纳税款。 ”。本文将借鉴《通知》规定内容及现有《会计准则》来分析，分别针对个人和企业发送的网络红包进行涉税分析和财务处理。关键词：网络红包；征税问题；账务处理AbstractInternet red envelopes appear in our life under the background of Internet and folk culture. With the widespread application of online red envelopes in the market, online red envelopes are used more and more, followed by the taxation of online red envelopes. The State Administration of Taxation issued the "Notice on Strengthening the Administration of Collection of Personal Income Tax on Online Red Envelopes" (hereinafter referred to as the "Notice") (Tax General Letter [2015] No.409) which stipulates: "First, individuals who obtain cash online red envelopes distributed by enterprises shall pay 20% of personal income tax on the basis of contingent income, and the tax shall be withheld and remitted by the enterprises that distribute the red envelopes. Second, there is no tax on the net cash red packets between individuals. " . This article will draw lessons from the "notice" provisions and the existing "accounting standards" to analyze, respectively, for individuals and enterprises to send the network red envelopes tax analysis and financial processing.Key words：Network red；Taxation issue；Accounting treatment目 录1 引 言...............................................................12 网络红包概述...................................
