刘强东1月8日给家乡村民派发一万元、十万元的大额红包，引发网友关注。
Liu Qiangdong, founder and chairman of JD, distributed generous red envelopes to villagers in his hometown on Wednesday, sparking online discussion.
据媒体报道，刘强东为宿迁市宿豫区来龙镇光明村乡亲们送来了老年手机、电动自行车、助听器等暖心年货。除此之外，村中60岁以上的老人还能收到每人1万元的现金红包。
刘强东在一封写给老家乡亲的拜年信中承诺：为自己在光明村读小学时所有在校老师，每人准备了10万元的现金红包。
Liu gifted elderly villagers in Guangming village of Suqian city in Jiangsu province with items like mobile phones, electric bicycles, and hearing aids. Those over 60 received 10,000 yuan each in cash. He also pledged 100,000 yuan in the form of red envelopes containing cash gifts for all his former teachers from his village primary school days.
有网友关心，收到这一现金红包的长辈或老师，是否需要缴纳个人所得税？
澎湃新闻拨打12366纳税服务热线进行咨询，热线工作人员回复，个人派发的现金或网络红包不属于个人所得税的征税范围，但如果是企业派发的红包则需要按照偶然所得缴纳个人所得税。
Netizens are questioning if elderly recipients and teachers receiving his red envelopes need to pay income tax. Upon consultation, the tax hotline said that personally given cash or digital red envelopes are tax-exempt, but if distributed by a company, recipients must pay tax on this occasional income.
另据第一财经报道，深圳大学法学院院长熊伟表示，如果是京东等公司派发现金红包，企业则有代扣代缴个税义务。
“个人赠与行为，税收征管难度比较大，尤其是小金额的赠与，掌握信息不容易，还会经常跟抚养赡养关系、公益活动相关，实务中税务机关基本上没有介入。但是不能否认，这是一种偶然所得，目前个人所得税法上并没有明确的免税规定。如果金额很大，且不存在家庭关系、公益慈善性质，将其排除出去不征税，存在风险。这个问题有待在规则层面进一步明确口径。”熊伟说。
复旦大学经济学院税务专业学位行业导师汪蔚青表示，虽然个税法上对个人红包赠予并没有明确规定，但对于非商业行为的个人之间赠予，可以不征收个税。
上海财经大学公共政策与治理研究院副院长田志伟也认为，税法上对于赠与是否征税并没有明确规定，既然如此，法无禁止即自由，个人赠予现金红包不需要缴税。
澎湃新闻注意到，根据2019年《财政部 税务总局关于个人取得有关收入适用个人所得税应税所得项目的公告》第三条：企业在业务宣传、广告等活动中，随机向本单位以外的个人赠送礼品（包括网络红包，下同），以及企业在年会、座谈会、庆典以及其他活动中向本单位以外的个人赠送礼品，个人取得的礼品收入，按照“偶然所得”项目计算缴纳个人所得税，但企业赠送的具有价格折扣或折让性质的消费券、代金券、抵用券、优惠券等礼品除外。
According to relevant regulations from the State Administration of Taxation, in business promotion, advertising, and other activities, gifts given randomly to individuals outside the organization, including red envelopes, are considered as income for individuals and subject to personal income tax under the category of "contingent income".
然而如果红包的赠与方是个人而不是企业，该适用哪些规定？
个人所得税法第二条规定，下列各项个人所得，应当缴纳个人所得税：（一）工资、薪金所得；（二）劳务报酬所得；（三）稿酬所得；（四）特许权使用费所得；（五）经营所得；（六）利息、股息、红利所得；（七）财产租赁所得；（八）财产转让所得；（九）偶然所得。
个人所得税法实施条例第六条对个人所得税法规定的各项个人所得的范围给出了具体定义。其中，财产转让所得，是指个人转让有价证券、股权、合伙企业中的财产份额、不动产、机器设备、车船以及其他财产取得的所得。偶然所得，是指个人得奖、中奖、中彩票以及其他偶然性质的所得。此外，个人取得的所得，难以界定应纳税所得项目的，由国务院税务主管部门确定。
Individual contingent income refers to the occasional income of individuals that is obtained from various occasional opportunities, including winning a lottery, prizes, games and other means (including bonuses, entity and securities).
那么，个人赠与的红包，是否属于“其他偶然性质的所得”？
此前，不少地方税务部门曾对网络红包是否需要缴纳个人所得税进行解释。如大连税务2024年12月曾发文介绍，根据《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》规定，“对个人取得企业派发的现金网络红包，应按照偶然所得项目计算缴纳个人所得税，税款由派发红包的企业代扣代缴”。
Previously, many local tax authorities have provided explanations on whether digital red envelopes are subject to personal income tax. They clarified that company-distributed red envelopes are taxable as occasional income, with the tax managed by the company.
根据该通知第三条规定，“个人之间派发的现金网络红包，不属于个人所得税法规定的应税所得不征收个人所得税”。
Digital red envelopes distributed between individuals are not subject to personal income tax regulations, according to the regulations.
税收英文表达
collect/levy taxes 征税
pay taxes 缴税纳税
taxpayer 纳税人
tax refund 退税
tax evasion/avoidance 逃税/避税
income tax 所得税
contingent income tax 偶然所得税
property tax 房产税
inheritance tax 遗产税
land tax 土地税
excise tax 消费税、国内商品税
（千万别和exercise“锻炼，练习”混淆哦！）
编辑：左卓
来源：中国青年报 澎湃新闻 第一财经
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