Personally, I don't think it is necessary to pay taxes. No matter from the practical operation or the current legal provisions, there is no clear tax on the behavior of giving cash free of charge.

Article 2 of the Individual Income Tax Law of the People's Republic of China shall be subject to individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

From the above provisions, we can see that the law does not explicitly require tax on gifts in cash. From a practical point of view, we generally transfer money to the other party's account, and there is no tax, and this money does not have business income, nor does it need to go through state procedures, so personally, it is not necessary to pay tax.