1. Individual income tax shall be exempted if it does not exceed 1 0000 yuan, and it shall be paid if it exceeds 10000 yuan (inclusive), depending on the bonus amount.
2. The tax is calculated as follows:
1. The national tax of lottery tickets is personal income tax.
2. The state shall be exempted from personal income tax for lottery buyers whose single prize does not exceed 6.5438+0 million yuan.
3. If the buyer pays more than 654.38 yuan +00000 yuan, he shall pay 20% of the individual income tax of the total prize in accordance with the provisions of the national tax law. For example, if the winner wins the grand prize of 20,000 yuan, the personal income tax to be paid is 4,000 yuan, and the actual payment is16,000 yuan.
4. If the single-note bonus is less than 654.38+00000 yuan, and the winner passes the double investment, and the total bonus is more than 654.38+00000 yuan, there is no need to pay tax. For example, the winner's single-note winning amount is 8000 yuan, twice the investment, and the total amount is 16000 yuan. Winners are not required to pay personal income tax.
10000 yuan in the lottery is not taxed. If the single-note bonus exceeds 10000 yuan (excluding 10000 yuan), in accordance with the provisions of the national tax law, 20% of personal unexpected income income tax shall be paid. The winning lottery ticket must be kept well. If they are damaged or altered, they will be invalid. Since the date of the lottery, the bonus is valid for 60 natural days, and the prize will be automatically abandoned after the deadline, and the bonus amount will be included in the lottery public welfare fund according to the relevant provisions of the state.
What is a lottery ticket?
Lottery, also called lottery, is a way to raise money by drawing lots to win prizes, not gambling. The English name of the lotteryticket is "Lotteryticket". The lottery ticket is explained like this: "commonly known as' pigeon ticket'. A voucher issued by a lottery ticket to raise funds or raise funds. " The Modern Chinese Dictionary explains lottery and lottery respectively in this way: "Lottery, lottery as a general term." Lottery is a kind of securities marked with numbers and sold at face value. After the lottery, those who hold the lottery ticket with the winning number can receive the prize according to the regulations. Lottery is a kind of voucher issued to raise funds, printed with numbers, graphics, words and face value, which is purchased voluntarily by buyers according to certain rules and whether they get rewards or not.
To sum up, the state stipulates that no more than 1 0,000 yuan shall be exempted from personal income tax, and any more than 1 10,000 yuan (including 1 0,000 yuan) shall be subject to personal income tax, depending on the bonus amount.
Legal basis: According to Article 8 of the State Council's Decision on Amending the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (the State Council Order No.600), accidental income refers to personal winning, lottery winning and other accidental income. According to the Notice on Exemption of Individual Income Tax for Winning Sports Lottery, in order to help mobilize all social forces to fund and develop China's sports undertakings, it is decided through research that the income tax policy for individuals to purchase winning sports lottery tickets is adjusted as follows: If the winning income does not exceed 6,543,800 yuan, individual income tax will be temporarily exempted; If it exceeds 6,543,800 yuan, individual income tax shall be levied in full in accordance with the provisions of the tax law.
2. Winning the prize is accidental. According to the current individual income tax law, accidental income is calculated and paid at the tax rate of 20%, which is withheld and remitted by the paying unit and individual. According to the current tax policy, individuals who purchase welfare lottery tickets and sports lottery tickets are exempted from personal income tax as follows: if the winning income does not exceed 1 000 yuan, personal income tax is temporarily exempted; If it exceeds 6,543,800 yuan, individual income tax shall be levied in full in accordance with the provisions of the tax law. There is also a prize-winning invoice, and winning is free below 800 yuan. Everything else must be levied in full. The national tax of lottery tickets is personal income tax. For lottery buyers who win no more than 1000 yuan at a time, the state is exempt from personal income tax. As long as the bonus does not exceed 1 10,000 yuan, there is no need to pay personal income tax.