Author(s): YUAN Zuo
Pages: 48-51
Year: 2016 Issue:  16
Journal: Finance and Accounting Monthly
Keyword:  红包业务; 会计核算; 税负;
Abstract: 现行会计准则与税法对红包业务的处理并未做出明文规定,本文根据相关条款,将红包业务分为传统红包与电子红包,分别对其会计核算及税务处理进行分析。