【中新网8月16日电】为进一步完善福利彩票和体育彩票的兑奖流程，财政部、税务总局、民政部、体育总局联合发布《关于彩票兑奖与适用税法有关口径的公告》，该公告将于2024年9月1日起正式执行。
公告指出，彩票中奖收入按照个人所得税法规定，属于偶然所得，应以其每次收入额为应纳税所得额，计算缴纳个人所得税。对于中奖收入不超过10000元的情况，将继续执行原有的暂免征收个人所得税的政策。
在兑奖流程方面，电脑彩票的兑奖金额超过3000元时，彩票机构和销售网点需登记中奖人的实名信息和兑奖信息，中奖人应主动配合做好登记工作。彩票机构还需负责代扣代缴个人所得税，并为超过3000元至10000元的中奖者办理免税申报，超过10000元的中奖者办理纳税申报。
此外，彩票发行机构需按季度将彩票兑奖数据报送税务部门。对于2024年9月1日前已销售但尚未兑奖的彩票，也将按照此公告规定执行。
此次公告的发布，旨在进一步规范彩票兑奖与适用税法，促进彩票事业的健康发展，同时也为中奖者提供了明确的税务指引。
英语如下：
News Title: “New Policies by Four Departments: New Regulations on Lottery Claiming Awards to Conform with Tax Law Starting September 1”
Keywords: Claiming Awards, Tax Law, Improvement
News Content: [Xinhua News Agency, August 16, 2024] In order to further improve the procedures for claiming awards in welfare and sports lotteries, the Ministry of Finance, the State Administration of Taxation, the Ministry of Civil Affairs, and the General Administration of Sports jointly issued a “Notice on the Interpretation of the Regulations on Lottery Claiming Awards and Applicable Tax Law.” This notice will officially come into effect on September 1, 2024.
The notice points out that lottery winnings income, in accordance with the Individual Income Tax Law, falls under the category of accidental income and should be taxed based on the amount of each income. For winnings of up to 10,000 yuan, the existing policy of temporarily exempting personal income tax will continue to be implemented.
Regarding the claiming awards process, when the amount of a computer-generated lottery award exceeds 3,000 yuan, lottery institutions and sales outlets must register the real-name information and claiming awards information of the winners, and the winners should actively cooperate with the registration work. Lottery institutions are also responsible for withholding and paying personal income tax, and for winners with awards between 3,000 yuan and 10,000 yuan, they will handle tax-free declarations, while those with awards exceeding 10,000 yuan will file tax returns.
Additionally, lottery issuing institutions are required to report lottery claiming awards data to the tax authorities on a quarterly basis. Lottery tickets that have been sold but not claimed as of September 1, 2024, will also be subject to the provisions of this notice.
The release of this notice aims to further standardize the procedures for claiming awards in lotteries and align them with the tax law, promote the healthy development of the lottery industry, and also provide clear tax guidance for winners.
【来源】http://www.chinanews.com/cj/2024/08-16/10270022.shtml
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