We individuals in daily life, income from a variety of sources, such as wages and salaries, property transfer income, accidental income, rental income and so on. Different ways of income, on the collection of personal income tax is not the same. Today, our tax agents office elaborates on the taxation of incidental income.

As for incidental income, the relevant tax law stipulates that the amount of each incidental income is the taxable income amount, and the applicable tax rate is20%. However, if an individual obtains a bonus invoice, the bonus will not exceed800Yuan, individuals who buy welfare lottery, disaster relief lottery, sports lottery winning income less than 10,000, temporary exemption from personal income tax.  

List as follows2021years10Month A won the sports lottery8000Yuan, A once after dinner scratch lottery invoice, winning500In accordance with the regulations on the collection of incidental income, the bonus shall not exceed the invoice with prize obtained by an individual800Yuan, individuals who buy welfare lottery, disaster relief lottery, sports lottery winning income less than 10,000, temporary exemption from personal income tax. So a10Monthly sports winnings and invoice income are not subject to individual tax.

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