Ministry of Finance and State Administration of Taxation jointly issued the "Notice of personal tax issues for gifts in corporate's promotional exhibition industry " a few days ago,and notice cleared that  corporate gifted to individual belonging to the following three cases, the individual should pay personal income tax under the law, gift tax by the withholding of business.

    The following three cases are fully applied to the 20% of  personal income tax rate:

(1)Enterprises in the business promotion, advertising and other activities,random gifts to individuals outside the unit,individuals' income of the gifts.

(2)Enterprises gift to individuals outside the unit in the annual meeting, seminars, celebrations and other activities, individuals' income of the gifts.

(3)Enterprises give individuals who have achieved a certain cumulative amount an additional opportunity to draw,  individuals' income of the gifts.