1 thought on “The company participated in the exhibition. During the exhibition, do you need a tax to be deducted to the small gifts presented to the exhibitors?”
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Refer to the "Announcement of the General Administration of Taxation of the Ministry of Finance on the Project of the Project for Personal Income Tax Taxes for Personal Income Tax Taxes" (announcement of the General Administration of Taxation of the Ministry of Finance 2019 No. 74) stipulated that in business promotion, advertising and other activities Personal gift gifts, as well as the company's personal gifts from the individuals other than the unit in the annual meeting, symposium, celebrations, and other activities. The gift income obtained by the individual is calculated and paid personal income tax based on the "accidental income" project.