According to the provisions of the tax law, individuals who obtain accidental income are taxpayers of personal income tax and should pay taxes according to law; Accidental income is taxed according to the amount of income, and the tax rate is calculated at 20%.
Individuals who purchase welfare and sports lottery tickets (lotteries) whose winning income does not exceed 1 10,000 yuan (including 1 10,000 yuan) are temporarily exempt from personal income tax; If the winning income exceeds 654.38 million yuan, it shall be taxed in full in accordance with the provisions of the tax law.
Taxpayers make donations through the civil affairs department, and the part that does not exceed 30% of the taxable income can be deducted from the taxable income.
Provisions on relevant documents of personal unexpected income tax
1 20051On the afternoon of 27th October, the 18th meeting of the 10th the National People's Congress Standing Committee (NPCSC) passed the Decision of the NPC Standing Committee on Amending the Individual Income Tax Law, with the starting point of 1600 yuan, and it was decided to take effect on 27th October, 2006.
2. On the morning of February 29th, 2007, the 31st meeting of the 10th the National People's Congress Standing Committee (NPCSC) voted and passed the decision on amending the individual income tax law. The personal income tax threshold was raised from 1 in March 2008 to 2,000 yuan from 1600 yuan.
Refer to the above contents: Baidu Encyclopedia-Personal Accidental Income Tax, Baidu Encyclopedia-Accidental Income Tax.