国外网站提供收费视频是否需要缴纳税金？

滴税不漏

一家注册在国外的网站（类似国内抖音），如果有中国用户往账户里存款了（存款不可退），该存款是否需要缴纳中国税金？提供视频的用户收到打赏的话，是否需要缴纳税金？另外，该国外网站会从打赏金里面扣除手续费，该手续费是否需要缴纳税金？国内并没有实体，如果缴纳？

天津政策君

Deposit before the services are performed is not revenue and should not attract Chinese tax right away. As the service is enjoyed by the user and the deposit is converted into revenue, tax obligation will arise accordingly.

In practice, if the foreign website has affiliates in China, and the payors are all Chinese individuals, there is not an effective mechanism to collect tax at this point. Usually in such situations, even if some Chinese tax obligations may arise on technical ground, the primary way to collect the taxes is through withholding by the payors in China. If the payors are all individuals, it is unrealistic to expect them to withhold the Chinese taxes and settle them with the Chinese tax authorities.