Foreign hotels carry out promotional lottery activities in China, and the prizes are vouchers and coupons from other hotels. Is it necessary to withhold tax according to accidental income? individual

Foreign hotels carry out promotional lottery activities in China, and the prizes are vouchers and coupons from other hotels. Is it necessary to withhold tax according to accidental income? individual income tax According to Article 3 of the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Taxable Items of Personal Income (Announcement No.74 of State Taxation Administration of The People's Republic of China of the Ministry of Finance No.2019), enterprises randomly give gifts to individuals outside their own units in business promotion, advertising and other activities (including online red envelopes, the same below), and enterprises give gifts to individuals outside their own units in annual meetings, symposiums, celebrations and other activities. Personal income tax is calculated and paid according to the "accidental income" items, except for gifts such as consumer vouchers, vouchers, vouchers and coupons. Price discounts or concessions are given by enterprises. Therefore, if the coupons and vouchers issued by foreign hotels for promotional lottery activities in China are price discounts or concessions, personal income tax will not be levied. First, the tax accountant elite challenge, the teacher thinks this activity is very good, meaningful and helpful to students! Second, in May-June this year, even in July-August, offline classes became a rarity. Most students in most schools have classes online, which is very boring. If there is an online competition, combined with professional study and certificate research, you can also get honors and bonuses. Part-time job is great. Third, holding a network appraiser contest, relying on the network, is convenient to organize and has a wide range of participation, and can also promote tax payment certificates.