In business promotion, advertising and other activities, enterprises give gifts (including online red envelopes) to individuals outside their own units at will, and enterprises give gifts to individuals outside their own units in annual meetings, symposiums, celebrations and other activities. Personal income tax is calculated and paid according to the "accidental income" items, except for gifts such as consumer vouchers, vouchers, vouchers and discount vouchers donated by enterprises.

According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Taxable Items of Personal Income (Announcement No.74 of State Taxation Administration of The People's Republic of China of the Ministry of Finance No.2019).