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双色球中奖个人偶然所得税怎么算
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双色球中奖个人偶然所得税怎么算
按照国税发(1994)127号、财税字(1998)012号文件规定,个人购买社会福利有奖募捐奖券、体育彩票,凡一次中奖收人不超过1万元的暂免征收个人所得税,超过1万元的应按规定征收个人所得税。
税法规定,福利彩票中奖属于偶然所得,税率20%
因此,双色球中奖个人所得税,不超过10000元暂免征个人所得税;对于一次性中奖收入超过10000元的,全额征税个人所得税。比如,双色球中奖20000元,应纳个人所得税=20000×20%=4000元。
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更新时间:2025/11/10 21:19:52