Recently, a lottery player in Nanchang, Jiangxi Province spent 100,000 yuan to buy 50,000 single note numbers with the same "Happy 8" lottery ticket, the result was all successful, a single note bonus of 4475 yuan, a total prize of up to 2More than 200 million yuan.
Lottery winnings are incidental income, and according to the Individual Income Tax Law, lottery players are required to pay personal income tax (hereinafter referred to as "individual income tax") at the rate of 20% of the lottery winning income. However, in order to support the development of lottery public welfare, in the 90s of the last century, the state gave tax incentives, that is, the one-time winning income of individuals who purchase social welfare lottery tickets and sports lottery tickets does not exceed 10,000 yuan, and is temporarily exempt from individual income tax. If it exceeds 10,000 yuan, it will be taxed in full in accordance with the provisions of the tax law.
Because the above-mentioned Jiangxi lottery player single bet bonus of 4,475 yuan, less than 10,000 yuan, so some people think that the lottery player as a whole 2The winning income of more than 200 million yuan is not subject to individual income tax. For example, the game rules of the above-mentioned grand prize of more than 200 million yuan are clear, and the winner of a single bet with a winning amount of more than 10,000 yuan (exclusive) must pay individual income tax in accordance with the law, which will be withheld and paid by the prize redemption agency in accordance with the law. This expression also means that a single bet of less than 10,000 yuan does not need to pay individual income tax.
Then, whether the one-time winning income in the tax law is equivalent to the single-bet winning income becomes the key.
Shi Zhengwen, director of the Finance and Taxation Law Research Center of China University of Political Science and Law, told the first financial reporter that the implementation regulations of the individual income tax law are clear, and the income from individual winning the lottery and winning the lottery is accidental income, and the 20% tax rate is applicable. However, due to the lottery income in addition to the payment of bonuses,Most of the income is invested in the development of public welfare,Therefore, the state encourages the development of the lottery industry,Give a one-time winning income of no more than 10,000 yuan temporary exemption from individual income preferential policy.
The above-mentioned Jiangxi lottery players are a one-time purchase of the same lottery ticket with the same number at a site, which is a one-time investment behavior with clear personal subjective meaning, so the total income of the one-time winning is 2more than 200 million yuan, which obviously exceeds the upper limit of 10,000 yuan of one-time income of tax incentives, so 20% of the individual income tax needs to be paid. One-time winnings cannot be equated to one-entry ticket earnings. Shi Zhengwen said.
He said,The state gives a one-time winning income of less than 10,000 yuan tax exemption preferential policy purpose,It is because the purchase of color belongs to public welfare,Tax exemption for small income obtained by individuals who win the lottery by chance,So as to encourage the people to buy color. However, in order to avoid the above-mentioned tax incentives to encourage speculation and even gambling, the state needs to pay the full individual income tax on the winning income of more than 10,000 yuan. Therefore, from the purpose of the above-mentioned preferential tax policies, 2The 200 million yuan winning income should also pay 20% of the individual income tax in full.
Tian Binbin, a professor at the School of Finance and Taxation of Zhongnan University of Economics and Law, told the first financial news that the total income obtained by a person buying the same lottery ticket at the same time is considered an income in principle, and it should be a one-time income 2More than 200 million yuan to pay taxes.
One of the key measures of the individual income tax reform launched in 2019 is to combine the four incomes of wages and salaries, remuneration for labor services, author's remuneration and royalties into comprehensive income, and adopt a unified progressive tax rate for excess, which aims to make the individual income tax system fairer.
For many salaried people, the part of the annual taxable income exceeding 300,000 yuan is subject to the excess progressive tax rate exceeding the 20% tax rate of accidental income, and the part exceeding 960,000 yuan is subject to the maximum individual income tax rate of 45%. And the above lottery player won 2More than 200 million yuan is subject to a flat tax rate of 20% because it is an accidental income.
Shi Zhengwen said that only from the perspective of increasing the adjustment of income and promoting the fairness of the individual income tax system, in the long run, accidental income should be included in the comprehensive income, and a unified excess progressive tax rate should be applied. However, in the short term, the expansion of comprehensive income is progressing gradually, and incidental income is not the focus of the recent integration into comprehensive income. Since some income that is difficult to classify under the new economic format is often regarded as accidental income, from the perspective of encouraging the development of new business forms, the relatively low accidental income tax rate is also conducive to an open and inclusive tax environment and encourages the development of new business forms. Therefore, in the short term, accidental income is still suitable for classification income.
China's "14th Five-Year Plan" is clear, improving the individual income tax system, promoting the expansion of the scope of comprehensive collection, and optimizing the tax rate structure. This year's budget report mentions that one of the key points of fiscal reform is to study and optimize the scope of comprehensive income taxation of individual income tax and improve the special additional deduction items.
Among them, this year, the three special additional deductions for children's care for infants and young children under the age of 3, children's education, and support for the elderly will be increased by 1,000 yuan per month. This means that in the future, expanding the scope of comprehensive income from individual income tax will become the focus of the next reform, and it remains to be seen whether accidental income will be incorporated into comprehensive income.
*: CBN.