Personal income tax shall be temporarily exempted for the winning income obtained by individuals from purchasing lottery tickets (including welfare lottery tickets and sports lottery tickets) if the one-time winning income is below a certain amount; If it exceeds a certain amount, individual income tax shall be paid in full at the rate of "accidental income" of 20%. According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption from Personal Income Tax for Winning Sports Lottery, if the winning income does not exceed 6,543,800 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. Income from royalties, interest, dividends, bonuses, property leasing, property transfer, accidental income and other income shall be taxed at a proportional rate of 20%. According to Article 3 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, winning the lottery belongs to the accidental income of personal income mentioned in Article 2 of the tax law.

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How to Calculate Personal Income Tax for Bonuses According to the provisions of the document Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Adjusting the Method of Calculating Personal Income Tax for Individuals Obtaining Annual One-time Bonuses (Guo Shui Fa [2005] No.9), taxpayers obtain annual one-time bonuses, which are calculated and taxed as one month's wages and salaries respectively. (1) Divide the annual one-time bonus obtained by employees in the current month by 65433. If the salary income of employees in the current month is lower than the expense deduction stipulated in the tax law, the applicable tax rate and quick deduction of the annual one-time bonus shall be determined according to the above methods. (2) The annual one-time bonus obtained by individual employees in the current month shall be taxed according to the applicable tax rate and quick deduction determined in Item (1) of this article. The calculation formula is as follows: 1. If the employee's salary in the current month is higher than (or equal to) the expense deduction stipulated in the tax law, the applicable formula is: tax payable = employee's one-time bonus in the current month × applicable tax rate-quick deduction. 2. If the employee's salary income in the current month is lower than the expense deduction stipulated in the tax law, the applicable formula is: tax payable = (employee's one-time bonus in the current month-the difference between employee's salary income and expense deduction in the current month) × applicable tax rate-quick deduction. (3) In a tax year, for each taxpayer, this tax calculation method.