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Notice of the State Administration of Taxation on Strengthening the Administration of Collection of Individual Income Tax on Online Red Envelops [Effective]
国家税务总局关于加强网络红包个人所得税征收管理的通知 [现行有效]
【法宝引证码】

Notice of the State Administration of Taxation on Strengthening the Administration of Collection of Individual Income Tax on Online Red Envelops 

国家税务总局关于加强网络红包个人所得税征收管理的通知

(Letter No. 409 [2015] of the State Administration of Taxation on July 28, 2015) (税总函[2015]409号 2015年7月28日)

The local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; and the State Taxation Bureau of Tibet Autonomous Region: 各省、自治区、直辖市和计划单列市地方税务局,西藏自治区国家税务局:
Recently, many enterprises randomly distributed red envelopes to individuals through the network for such purposes as advertising, promotion or expansion of enterprise users (hereinafter referred to as “online red envelops”). In order to further regulate and strengthen the administration of collection of individual income tax on online red envelops, in accordance with the provisions of the Individual Income Tax Law and the Regulation on the Implementation thereof, the issues concerning the administration of collection of individual income tax on online red envelops are hereby announced as follows:
......
 近来,不少企业为广告、宣传或扩大企业用户等目的而通过网络随机向个人派发红包(以下简称网络红包)。为进一步规范和加强网络红包个人所得税征收管理,依据个人所得税法及其实施条例规定,现就网络红包有关个人所得税征管问题通知如下:
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