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Notice of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Individual Income Tax on Gifts Given by Enterprises for Business Promotion or Development
[Partially Invalid]
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财政部、国家税务总局关于企业促销展业赠送礼品有关个人所得税问题的通知
[部分失效]
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【法宝引证码】
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Notice of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Individual Income Tax on Gifts Given by Enterprises for Business Promotion or Development
(No. 50 [2011] of the Ministry of Finance)
The public finance departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the state taxation bureaus of Tibet, Ningxia and Qinghai (provinces or autonomous regions); and the Public Finance Bureau of Xinjiang Production and Construction Corps:
In accordance with the Individual Income Tax Law of the People's Republic of China(hereinafter referred to as the “Individual Income Tax Law”) and the regulation on the implementation thereof, we hereby notify you of the following issues concerning the individual income tax on cash, consumption coupons, commodities, services and others (hereinafter referred to as the “gifts”) given to individuals through price discount or reduction, freebies, lottery and others by enterprises and entities (including but not limited to enterprises, public institutions, social organizations, sole proprietorships, partnerships, and individual industrial and commercial households; hereinafter referred to as “enterprises”) in their marketing activities:
| | 财政部、国家税务总局关于企业促销展业赠送礼品有关个人所得税问题的通知
（财税[2011]50号）
各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局、西藏、宁夏、青海省（自治区）国家税务局，新疆生产建设兵团财务局：
根据《中华人民共和国个人所得税法》及其实施条例有关规定，现对企业和单位（包括企业、事业单位、社会团体、个人独资企业、合伙企业和个体工商户等，以下简称企业）在营销活动中以折扣折让、赠品、抽奖等方式，向个人赠送现金、消费券、物品、服务等（以下简称礼品）有关个人所得税问题通知如下：
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I. Under any of the following circumstances, no individual income tax shall be collected on gifts given to individuals by enterprises during their sale of commodities (products) or provision of services:
| | 一、企业在销售商品（产品）和提供服务过程中向个人赠送礼品，属于下列情形之一的，不征收个人所得税：
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1. An enterprise sells commodities (products) or provides services to individuals through price discount or reduction.
．．．．．． | | 1.企业通过价格折扣、折让方式向个人销售商品（产品）和提供服务；
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