Wechat official account rewards, should I pay taxes?

Do I have to pay taxes on the rewards of WeChat official account? There are two controversies:

First, some people think that it is a kind of sponsorship for fans to reward articles. Although China's individual income tax law clearly stipulates that the personal income tax threshold for labor remuneration is 800 yuan, the reward of WeChat official account should not be classified as remuneration for writing or labor. Why do you say that? Make clear the concepts of remuneration and labor remuneration first, and talk about the definition of remuneration first. The so-called remuneration refers to the remuneration paid to the author after the publication of the work, that is, the remuneration paid to the author by the publishing agency after the publication of the work. WeChat official account does not exist as a publishing agency, it belongs to the media. Therefore, the reward of WeChat official account belongs to the spontaneous donation behavior of fans. According to China's current tax law, it is not expressly stipulated that individuals should pay taxes when accepting donations, so the official account of WeChat should not pay taxes when providing bounty. Let's talk about the concept of labor remuneration. Labor remuneration refers to the remuneration obtained by individuals for engaging in labor services for enterprises. The basic criterion for distinguishing labor remuneration from wages and salary income is whether there is a relationship between employment and being employed. The remuneration paid by WeChat official account seems to be the labor income obtained by the author writing articles, but it is very important that the remuneration paid by WeChat official account has nothing to do with employment and being employed, and cannot be generalized as labor remuneration. From the above analysis, the official account of WeChat WeChat should not pay the bounty tax.

Second, some people think that although the remuneration paid by WeChat official account is not remuneration for remuneration and labor service, the remuneration paid by WeChat official account belongs to personal accidental income, and accidental income refers to personal accidental income due to winning prizes, winning prizes and winning lottery tickets. The reward of WeChat official account has this nature. For example, an article by the author suddenly became popular and was praised and rewarded, and the reward accidentally turned into personal income. According to China's current individual income tax law, there is no explicit provision on the threshold of individual accidental income tax. Personal accidental income tax is calculated and paid at 20% of the total income, which is withheld and remitted by the payer and individual. Then, the tax rewarded by WeChat official account should be withheld and remitted by individuals.

Individual voluntary tax payment is the progress of social civilization and the concrete embodiment of personal quality. Each of us should be responsible for the country and society. All the beautiful social infrastructure and public facilities we enjoy today are funded by state taxes. Therefore, paying individual income tax is our obligation to the country and society.