Whether the gift to get a gift is required to pay personal income tax

Cai taxation [2011] 50th clearly stated that in accordance with the "Personal Income Tax Law of the People's Republic of China" and the relevant provisions of the implementation regulations, enterprises and units (including enterprises, institutions, social groups, individual enterprises, partnerships and individual industrial and commercial households are now The following is referred to as enterprises) In the marketing activities, it is notified of cash, consumer vouchers, items, services, etc. (hereinafter referred to as gifts) to individuals in the marketing activities. ) In the process of selling goods (products) and providing services, enterprises are given gifts to individuals in the process of providing services. If they are one of the following situations, they do not levy personal income tax:
1) Enterprise sells products (products) to individuals through price discounts and discounts. And provide services;
2) Enterprises will give gifts to personal sales of goods (products) and services, such as communication companies to buy mobile phone bills, access fees, or buy mobile phone for individuals;
3; ​​
3 ) Enterprises feedback gifts for individuals with accumulated consumption to a certain amount according to consumption points.
(2) If an enterprise presented gifts to individuals and belongs to one of the following situations, the individual who obtains the income shall pay personal income tax in accordance with the law. In business publicity, advertising and other activities, randomly presented gifts from individuals other than the unit, and the gifts obtained by individuals should pay personal income tax at a full amount of 20%in accordance with the "other income" projects.
2) Enterprises presented gifts from individuals other than their units in the annual meeting, symposium, celebrations, and other activities. Income tax.
(3) The gift given by the enterprise is self -produced product (service), and the personal taxable income of the market sales price of the product (service) is determined; Services) The actual purchase price determines personal taxable income.
(4) This notice is implemented from the date of release. The State Administration of Taxation on Personal Income Tax Related Issues (National Taxation Letter [2000] No. 57) and "Approval of the State Administration of Taxation on Several Policy Issues of Personal Income Tax" (National Taxation Letter [2002] No. 629) are abolished simultaneously.