For consumers, prize-winning sales is a game, and getting a prize from it is an unexpected income. According to the provisions of China's tax law, individuals need to pay taxes if their income exceeds a certain amount. In fact, if you earn more than a certain amount of income in your life, you need to pay taxes: 1. Wage and salary income refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. 2. Income from contracted operation and leased operation of enterprises and institutions refers to income from contracted operation, leased operation, subcontracting and subletting of individuals, including income from wages and salaries earned by individuals on a monthly or hourly basis. 3. Income from remuneration for labor services refers to income obtained by individuals engaged in activities such as design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service and economic service. 4. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in the form of books and newspapers. 5. Royalty income refers to the income obtained by individuals providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. 6. Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity. Interest refers to personal deposit interest (+65438 the day after the announcement of cancellation of interest tax by the state on October 8th, 2008), loan interest and interest on purchasing various bonds. 7. Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, boats and other property. 8. Income from property transfer refers to the income obtained by individuals from transferring their own property such as securities, shares, buildings, land use rights, machinery and equipment, vehicles and boats to others or units, including the income obtained from the transfer of real estate and movable property. 9. Accidental income means that the income obtained by individuals is non-recurring and belongs to all kinds of opportunistic income, including winning prizes, lotteries and other accidental income (including bonuses, physical objects and securities). 10, other income: (1) was awarded the honorary award of China Academy of Sciences by Cai Guanshen Honorary Foundation of China Academy of Sciences. (2) The individual obtains the deposit bonus paid by the banking department at the interest rate and value-added subsidy rate exceeding the national regulations. (3) Preferential income obtained by individuals from relevant insurance premiums paid by employers. (4) Interest (or similar income paid in other names) paid by the insurance company to the life insurer who is not out of danger during the insurance period according to the bank savings deposit rate of the same period. (5) rebate income or transaction fee refund income obtained by individual investors from securities companies to attract large investors to open accounts in the company and pay part of transaction fees to large investors. (six) individuals in the year-end summary, various celebrations, business contacts and other activities, to obtain some units and departments to distribute cash, in kind or securities to the relevant personnel of other units and departments. (7) the risk of leaving. (eight) individuals to provide security for the unit or others to get paid. Therefore, for prize-winning sales, it is generally necessary to pay taxes, and the tax is withheld and remitted by the gift-giving enterprise for 20% personal income tax. However, in the following circumstances, it can be exempted from paying tax: 1. Enterprises sell goods (products) and provide services to individuals through price discounts and concessions; 2. Enterprises give gifts while selling goods (products) and providing services to individuals. For example, communication enterprises give individuals telephone charges and Internet access fees when purchasing mobile phones, or give them mobile phones when purchasing telephone charges; 3. According to the consumption points, the enterprise will give gifts to individuals whose accumulated consumption reaches a certain amount. Finally, the products obtained from prize-winning sales are windfall, so it is suggested that if you are not sure whether the prizes you get need to be taxed, you'd better ask a professional lawyer first.