Personal income tax is required. According to the Regulations on the Implementation of the Individual Income Tax Law, the cash rewards advanced by employees belong to "other income", and the individual income tax is paid in full at the rate of 20% according to the "other income" items.

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Collection and management of personal income tax;

China's personal income tax is levied by combining source withholding and self-declaration, with the focus on source withholding. The collection methods of personal income tax can be divided into monthly collection and annual collection Income from production and operation of individual industrial and commercial households, income from contracted operation and lease operation of enterprises and institutions, income from wages and salaries of specific industries and income obtained outside China shall be taxed on an annual basis, and the taxable amount of other income shall be taxed on a monthly basis.