On February 5th, Wu Dajing and his teammates Fan Kexin, Qu Chunyu and Ren Wei China won the first gold medal of this Winter Olympics. On February 7th, China won the men's 1000 meter short track speed skating championship and runner-up respectively, and Wu Dajing won the fourth place in this event.
According to the official account of Jiamusi government WeChat, on February 8, the deputy mayor of Jiamusi City and the leader of the Municipal Sports Bureau came to Wu Dajing's home to express congratulations and condolences to Wu Dajing's parents and family, and sent him a bonus of 6.5438+0 million yuan.
On the night when the women's football team won the championship, Mengniu Dairy officially announced 10 million cash prizes in Weibo.
Alipay followed closely, announcing 6.5438+million yuan to reward players and 3 million yuan to reward coaches. Both news items have been well received by netizens.
Answer: It depends on the situation and cannot be generalized.
-bonuses above the provincial level are exempted, and bonuses below the provincial level are withheld by the payment unit.
Let's see what the law says.
According to Article 4 of the Individual Income Tax Law of People's Republic of China (PRC), bonuses in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions in the State Council, China People's Liberation Army units at or above the military level, and foreign and international organizations are exempt from individual income tax.
According to this regulation, the bonuses given to athletes by the provincial government, the General Administration of Sport and the international community are exempt from personal income tax.
The Reply of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Personal Income Tax on Bonuses Obtained by Individuals (Guo [1998] No.293) stipulates that the one-time bonus income obtained by individuals from people's governments below the provincial level and their subordinate departments due to their outstanding contributions in all walks of life, regardless of where the bonus comes from, does not belong to the tax exemption category stipulated by the tax law. Personal income tax shall be levied according to the "accidental income" item, and the personal income tax shall be withheld and remitted by the paying unit.
The Notice of the General Administration of Customs of the Ministry of Finance on the Tax Policy of Beijing 2022 Winter Olympics and Paralympics (Caishui [2065438+07] No.60) stipulates that the bonus and other incentive income obtained by participating athletes for Beijing 2022 Winter Olympics, Paralympics and Test Tournaments shall be exempted from personal income tax according to the relevant provisions of current tax laws and regulations.
From the above two items, we can know that donations and rewards from local governments, enterprises and other organizations and individuals below the provincial level need to pay personal income tax.
In addition, the enterprise rewards athletes, which is equivalent to the direct donation from the enterprise to the individual, and the direct donation fee shall not be deducted before tax.