Legal analysis: According to the current individual income tax law, individual income tax is calculated and paid at the rate of 20% for accidental income, which is withheld and remitted by the paying unit and individual. According to the current tax policy, the exemption of individual income tax for individuals purchasing welfare lottery tickets and sports lottery tickets is stipulated as follows. Where the winning income does not exceed 1000 yuan, personal 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. There are also award-winning invoices, which are exempt from 800 yuan. Everything else must be levied in full. Lottery, also known as lottery, refers to the voucher issued by lottery to raise funds or raise funds. If the winning amount of the lottery exceeds 10000 yuan, individual income tax is required. Because winning the lottery is accidental income, according to the provisions of China's individual income tax law, the proportional tax rate is applied, and the tax rate is 20%.
Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.