According to Article 2 of the Notice of the Ministry of Finance, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Personal Income Tax for Enterprises' Promotion of Exhibition Gifts (Cai Shui [2011] No.50), enterprises give extra lucky draw opportunities to customers whose accumulated consumption reaches a certain amount, and pay personal income tax in full at the rate of 20% according to the "accidental income" items.
According to the document "Reply of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection of Individual Income Tax on Winning Income from Bonus Savings" (Guo Fa [1995] No.98), various forms of winning income obtained by individuals participating in bonus savings belong to opportunistic income, and individual income tax should be levied according to the provisions of the "accidental income" tax item of the Individual Income Tax Law. Although this winning income has the characteristics of secondary distribution of bank deposit interest, it is not the nature of deposit interest income obtained according to the national interest rate standard for the winning individuals. The banking departments at all levels that pay income are withholding agents as stipulated in the tax law. When they pay the winning income of winning savings to individuals, they should withhold and remit personal income tax according to the taxable items of "accidental income".