1, the national lottery tax is personal income tax;

2. For lottery buyers whose single prize does not exceed 6,543,800 yuan+0,000 yuan, the state shall be exempted from personal income tax;

3. If the buyer pays more than RMB 6,543,800 yuan for a single prize, he shall pay 20% of the individual income tax of the whole prize in accordance with the provisions of the national tax law;

4. If the single-note bonus is less than 654.38+00000 yuan, and the winner passes the double investment, and the total bonus is more than 654.38+00000 yuan, there is no need to pay tax. For example, the winner's single-note winning amount is 8000 yuan, twice the investment, and the total amount is 16000 yuan. Winners are not required to pay personal income tax.

Lottery process:

1. After winning the prize, go to the prize hall of the lottery management center and tell the staff what they are here for first. Then the staff will give you a form to register your personal information;

2. After registering the information, you will be asked to show your winning lottery ticket and ID card, and sign your name in the blank space on the back of the winning lottery ticket, or write your ID number, or press your fingerprint to prove that the lottery ticket is yours;

3. Then copy the winning lottery ticket and ID card, go to the technical department to identify the authenticity of the lottery ticket, and verify and record the winning information;

4. After that, issue vouchers and tax payment vouchers, and sign for confirmation;

5. After signing for confirmation, a bonus check after tax payment will be issued. Then take the check to the relevant bank to cash it. The exchange process is very rigorous.

legal ground

individual income tax law of the people's republic of china rules for its implementation

Eighth forms of personal income, including cash, in kind, securities and other forms of economic benefits; If the income is in kind, the taxable income shall be calculated according to the price indicated on the obtained certificate. If there is no physical voucher or the price indicated on the voucher is obviously low, the taxable income shall be verified with reference to the market price; If the income is securities, the taxable income shall be verified according to the par price and market price; If the income is other forms of economic benefits, the taxable income should be verified with reference to the market price.

Individual Income Tax Law of the People's Republic of China

Article 3 The tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.