National science and technology awards do not need to withhold personal income tax. Bonuses in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions in the State Council, units of China People's Liberation Army at or above the corps level and foreign and international organizations are exempt from personal income tax. Other forms of scientific research achievement awards should be based on specific circumstances, and personal income tax should be calculated according to wages, salary income or accidental income items. Among them, accidental income refers to individual winning prizes, winning prizes, winning lottery tickets and other accidental income, and winning prizes refers to bonuses obtained by individuals participating in various prize-winning competitions. Personal income tax is the general name of legal norms that adjust the social relations among tax authorities, natural residents and non-residents in the process of personal income tax collection and management. Resident taxpayers have the obligation to pay taxes completely, and must pay individual income tax on all their income from China and abroad, while non-resident taxpayer only pays individual income tax on its income from China.
Legal basis:
The first paragraph of Article 4 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that bonuses awarded by provincial people's governments, ministries and commissions of the State Council, units of China People's Liberation Army at or above the corps level, and foreign and international organizations shall be exempted from individual income tax.
Derivative problem:
What is the object of personal income tax collection?
1. Legal targets: taxpayers of individual income tax in China get income for living in China, and individuals who do not live in China but get income from China, including citizens in China, foreigners who get income from China and compatriots from Hong Kong, Macao and Taiwan.
2. Resident taxpayers, individuals who have domicile in China or have no domicile in China for 1 year, are resident taxpayers and bear unlimited tax obligations, that is, they pay individual income tax according to law on their income obtained in China and abroad.
3. non-resident taxpayer, an individual who has neither a domicile nor a domicile in China, but has lived in China for less than one year, is non-resident taxpayer, and bears limited tax obligations, and only pays personal income tax according to law on his income obtained from China.