國外網(wǎng)站提供收費(fèi)視頻是否需要繳納稅金？

一家注冊在國外的網(wǎng)站（類似國內(nèi)抖音），如果有中國用戶往賬戶里存款了（存款不可退），該存款是否需要繳納中國稅金？提供視頻的用戶收到打賞的話，是否需要繳納稅金？另外，該國外網(wǎng)站會(huì)從打賞金里面扣除手續(xù)費(fèi)，該手續(xù)費(fèi)是否需要繳納稅金？國內(nèi)并沒有實(shí)體，如果繳納？

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.