Gift money needs to be paid. The cash for receiving gifts belongs to the accident and needs to be paid for personal income tax. The scope of the personal income stipulated in the law is as follows: 1, salary, salary income, refers to the salary, salary, bonus, annual salary increase, labor dividend, allowance, subsidy, and working with the employment or employed by individuals. Or other income related to the employment; 2, the income of labor remuneration refers to the income obtained by individuals in labor, including the design, decoration, installation, drawing, testing, testing, medical, legal, accounting, consulting, lectures, lectures, lectures, lectures Translation, review, calligraphy and painting, carving, film and television, recording, video, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services, and other labor obtained Refers to the income obtained and published in the form of books, newspapers and other forms; 4, accidental income refers to personal prizes, winnings, and taxation. The cash for receiving gifts belongs to the accident and needs to be paid for personal income tax. "Personal Income Tax Law of the People's Republic of China" The Article 2 The personal income tax shall be paid: (1) salary and salary income; (2) Early income of labor remuneration; (3) Removal of manuscript; (4) Conducting fees obtained; (5) business income; (6) interest, dividend dividends, dividend dividends The income of dividends; (7) Property leasing income; (8) Property transfer income; (9) accidental income. In residents' personal obtained from the first paragraph of the preceding paragraph (hereinafter referred to as comprehensive income), calculate personal income tax based on the merger of the tax year; Calculate personal income tax based on sub -items. The taxpayer obtains the income from the fifth to the 9th paragraph of the preceding paragraph, and the personal income tax is calculated in accordance with the provisions of this Law.
Gift money needs to be paid. The cash for receiving gifts belongs to the accident and needs to be paid for personal income tax. The scope of the personal income stipulated in the law is as follows:
1, salary, salary income, refers to the salary, salary, bonus, annual salary increase, labor dividend, allowance, subsidy, and working with the employment or employed by individuals. Or other income related to the employment;
2, the income of labor remuneration refers to the income obtained by individuals in labor, including the design, decoration, installation, drawing, testing, testing, medical, legal, accounting, consulting, lectures, lectures, lectures, lectures Translation, review, calligraphy and painting, carving, film and television, recording, video, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services, and other labor obtained Refers to the income obtained and published in the form of books, newspapers and other forms;
4, accidental income refers to personal prizes, winnings, and taxation. The cash for receiving gifts belongs to the accident and needs to be paid for personal income tax.
"Personal Income Tax Law of the People's Republic of China"
The Article 2
The personal income tax shall be paid:
(1) salary and salary income;
(2) Early income of labor remuneration;
(3) Removal of manuscript;
(4) Conducting fees obtained;
(5) business income;
(6) interest, dividend dividends, dividend dividends The income of dividends;
(7) Property leasing income;
(8) Property transfer income;
(9) accidental income.
In residents' personal obtained from the first paragraph of the preceding paragraph (hereinafter referred to as comprehensive income), calculate personal income tax based on the merger of the tax year; Calculate personal income tax based on sub -items. The taxpayer obtains the income from the fifth to the 9th paragraph of the preceding paragraph, and the personal income tax is calculated in accordance with the provisions of this Law.