Whether corporate gifts are subject to personal income tax

Depends on the specific situation. If it is given in the process of activity promotion, it is necessary to pay personal income tax; enterprises in the sale of goods (products) and provide services to individuals at the same time to give gifts, such as communications enterprises to individuals to buy cell phones, phone bills, network fees, or purchase phone bills to give cell phones, etc. is not required to pay. Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (PRC) stipulates the scope of individual income under the Individual Income Tax Law: (1) Wages and salaries, which refers to the wages, salaries, bonuses, end-of-year raises, bonuses, allowances, subsidies, and other incomes related to the employment of an individual in a position of employment. (b) Income from remuneration for labor services refers to the income derived by an individual from performing labor services, including design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, translating, reviewing, painting, calligraphy, sculpture, film and television, audio and video recording, performance, acting, advertisement, exhibition, technical services, referral services, brokerage services, agency services, and other income derived from labor services. (iii) Income from manuscripts refers to the income received by an individual for his/her works published in the form of books, newspapers and magazines, and so on. (d) Royalty income refers to the income derived by an individual from the provision of the right to use patents, trademarks, copyrights, non-proprietary technologies and other franchises; the income derived from the provision of the right to use copyrights excludes the income from remuneration for manuscripts. (e) Business income refers to: 1) income derived from production and business activities of individual industrial and commercial households, and income derived from production and business activities of sole proprietorships and partnerships; 2) income derived from schooling, medical treatment, consulting and other paid services; 3) income derived from contracting of enterprises and institutions by individuals; 4) income derived from subcontracting, sub-leasing, sub-subcontracting and sub-sub-contracting; 5) income derived from the use of copyrights; excluding income from manuscripts, Individuals' income from contracting, leasing, subcontracting and subletting to enterprises and institutions; 4. Individuals' income from other production and business activities. （Income from interest, dividends and bonuses refers to the income from interest, dividends and bonuses derived from the ownership of debentures and equity. (vii) Income from property leasing refers to the income obtained by an individual from the leasing of real estate, machinery and equipment, vehicles and vessels, as well as other property. (h) Income from transfer of property refers to the income derived from the transfer of securities, equity interests, shares of property in partnerships, real estate, machinery and equipment, vehicles and vessels, and other property. (ix) Incidental income refers to the income from winning prizes, jackpots, lotteries and other incidental income. Individuals obtain income, it is difficult to define the taxable income items, the competent tax authorities of the State Council to determine.