Personal income tax shall be exempted if the winning income of welfare lottery is below 1 10,000 yuan (inclusive); Personal income tax shall be levied at a reduced rate of 20% on the winning income of welfare lottery tickets above 10,000 yuan. Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Taxation of Social Welfare Lottery Issuance Income (Guo Shui Fa [1994] 127No.) Personal income tax on lottery income received a letter from the Ministry of Civil Affairs, requesting that the income from social welfare lottery donations continue to be given tax-free care. After the implementation of the new tax system, the tax issue of social welfare bonus donation and distribution income