Traditional Culture Encyclopedia - Hotel accommodation - Hotel lottery

Hotel lottery

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. The gold content of the certificate is still relatively high, which is very good for employment.