How to pay tax on cash?

Legal analysis: For the individual donation of real estate, the tax authorities will collect the deed tax from the donee in full, and affix the personal donation seal on the taxpayer's deed tax and stamp duty payment book. In order to prevent both sides of the house from using false gifts to evade the business tax in the gift link and to sell the house to the outside world, the free gift behavior is divided into general gift behavior and other free gift behavior, and how to determine the purchase time of these two free gifts is distinguished. State Taxation Administration of The People's Republic of China requires that taxpayers must provide relevant supporting materials, fill in the Registration Form of Individual Donation of Real Estate for Free and declare the donation for free. After the tax authorities have passed the examination and approval, they can go through the formalities of free donation reduction and exemption. State Taxation Administration of The People's Republic of China makes it clear that if the donee transfers the real estate after obtaining the real estate donated by the donor free of charge, when paying personal income tax, the balance of the property transfer income after deducting the tax paid in the process of accepting the donation and transferring the house and related reasonable expenses is taxable income, and the personal income tax is calculated and paid at the applicable tax rate of 20%.

Legal basis: the scope of personal income stipulated in Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China: (1) Wages and salary income refer to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. (2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service. (3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals. (4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration. (5) Operating income means: 65,438+0. Income obtained by individual industrial and commercial households engaged in production and operation, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises engaged in production and operation of sole proprietorship enterprises and partnership enterprises registered in China; 2 individuals engaged in paid service activities such as running schools, medical care and consulting according to law; 3 individuals from enterprises and institutions contracting, leasing, subcontracting, subletting income; Individuals engaged in other production and business activities. (6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity. (7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property. (8) The term "income from property transfer" refers to the income obtained by individuals from the transfer of securities, stock rights, partnership property shares, real estate, machinery and equipment, vehicles, boats and other property. (9) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income. If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities in the State Council.