網(wǎng)絡(luò)紅包等收入需要交個(gè)稅嗎？財(cái)稅部門權(quán)威解答來了

今年1月1日起，新修訂的個(gè)人所得稅法正式實(shí)施。財(cái)政部、國家稅務(wù)總局日前聯(lián)合印發(fā)公告，對個(gè)稅法2018年修改前部分原按“其他所得”的征稅項(xiàng)目進(jìn)行了調(diào)整，并對網(wǎng)絡(luò)紅包等收入是否需要繳納個(gè)稅進(jìn)行了明確。

China further clarified taxable items among individual earnings, with 11 sources of income exempted from taxation, according to a policy announcement issued by the Ministry of Finance and State Taxation Administration on Tuesday.

6月25日，財(cái)政部和國家稅務(wù)總局發(fā)布政策公告，進(jìn)一步明確了個(gè)人收入中的可征稅項(xiàng)目，以及11類免于征稅的收入來源。

【單詞講解】

Exempt表示“免除、豁免”，可以用作動(dòng)詞、名詞、形容詞，一般搭配是be exempt(ed) from，比如：Men in college were exempt from military service(大學(xué)在校男生免服兵役);the estate was exempt from taxes(這個(gè)房子免稅)。

公告中明確免于征收個(gè)人所得稅的情形包括：

房屋產(chǎn)權(quán)所有人將房屋產(chǎn)權(quán)無償贈(zèng)與配偶、父母、子女、祖父母、外祖父母、孫子女、外孫子女、兄弟姐妹(the owner gives one's property to spouse, parents, children, grandparents, grandchildren, siblings as gift);

房屋產(chǎn)權(quán)所有人將房屋產(chǎn)權(quán)無償贈(zèng)與對其承擔(dān)直接撫養(yǎng)或者贍養(yǎng)義務(wù)的撫養(yǎng)人或者贍養(yǎng)人(the owner gives one's property to the ones who have been taking care of and supporting him/her as gift);

房屋產(chǎn)權(quán)所有人死亡，依法取得房屋產(chǎn)權(quán)的法定繼承人、遺囑繼承人或者受遺贈(zèng)人(property transfer to legitimate heirs upon the owner's death);

企業(yè)在業(yè)務(wù)宣傳、廣告等活動(dòng)中，贈(zèng)送的具有價(jià)格折扣或折讓性質(zhì)的消費(fèi)券、代金券、抵用券、優(yōu)惠券(coupons used as discounts)等禮品;

親戚朋友之間互相贈(zèng)送的網(wǎng)絡(luò)紅包(online red envelopes among family members and friends);

保險(xiǎn)公司支付給保期內(nèi)未出險(xiǎn)的人壽保險(xiǎn)保戶的利息(interests paid from unclaimed life insurance policies);

股民個(gè)人從證券公司取得的回扣收入或交易手續(xù)費(fèi)返還收入(transaction fee returns from securities firms)等。

【相關(guān)詞匯】

專項(xiàng)附加扣除 special expense deductions

綜合征稅 comprehensive income taxation

反避稅條款 anti-tax avoidance clause

納稅年度 tax year

收入分配 distribution of income