Need. When someone gives you10 million, it is accidental income and needs to be taxed according to the provisions of personal income tax. The formula for calculating the taxable amount of accidental income is: taxable amount = taxable income *20%= each income *20%. Therefore, when a friend donates 1000000 yuan, the tax payable is 1000 times 20% which equals 2 million yuan. In addition, the taxpayer shall submit the tax return to the tax authorities within 15 days of the next month to pay the tax.