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问题	网络红包个人所得税征收规定是什么
释义	法律分析: 网络红包个人所得税征收规定:用人单位发放给劳动者的现金网络红包，按照偶然所得项目计算缴纳个人所得税；用人单位派发的用于购买该企业商品（产品）或服务才能使用的非现金网络红包，不征收个人所得税；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；其他。法律依据: 《关于加强网络红包个人所得税征收管理的通知》第一条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。
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