However, from the news that "how much does each national football champion get-the Football Association can give 80,000 sponsorship at most", it is not difficult to see that once China wins the championship, the reward will definitely be very generous, and the reward means the increase of players' income. So how should these incomes pay personal income tax? Please refer to the following analysis: bonuses that can be exempted from individual income tax are distributed by provincial people's governments, ministries and commissions of the State Council, foreign organizations and international organizations in the fields of science, education, technology, culture, health, sports and environmental protection according to the Individual Income Tax Law of People's Republic of China (PRC) (see Annex 1); Can be exempted from personal income tax. The Asian Cup bonus accepted by players belongs to the sports bonus stipulated in the individual income tax law and can be exempted from individual income tax. However, bonuses should be distributed in the name of the State Sports General Administration. Because the Football Association is not a ministry in the State Council, it does not have the main qualification to issue tax-free bonuses. Income players who need to pay personal income tax can receive donations and awards from various localities, enterprises and other organizations in addition to the awards from the State Sports General Administration. These donations can be directly awarded to individuals or donated to the Football Association, and then the Football Association will pay no less than 70% according to the Interim Measures for the Administration of Social Donation (Sponsorship) of Athletes and Coaches issued by the State Sports General Administration 1996 (see Annex 2). However, as long as it does not meet the provisions of the first paragraph of Article 4 of the Individual Income Tax Law of People's Republic of China (PRC) (see Annex 1), and it is not a bonus awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units above the corps level, foreign organizations and international organizations, it is necessary to pay individual income tax. Personal income tax rate Other donations and awards accepted by players are accidental income or other income stipulated in the personal income tax law. According to the Individual Income Tax Law of People's Republic of China (PRC) (see Annex 3), the accidental income and other income are subject to the proportional tax rate, and the amount of each income is taxable income. In other words, the personal income tax of this part of the rewards accepted by the players is paid in accordance with the proportion of "the total number of other rewards accepted ×20%". Attachment 1: Article 4 of the Individual Income Tax Law of People's Republic of China (PRC) is exempt from individual income tax: 1. Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, and foreign and international organizations; Annex 2: Interim Measures for the Administration of Social Donation (Sponsorship) of Athletes and Coaches Article 3 Bonuses and prizes donated by the society shall be received and distributed according to the following procedures: (1) Bonuses and prizes donated (sponsored) by donors to athletes, coaches and meritorious persons in individual competitions in Asia and above or in other names shall be received by the National Sports Association and distributed according to the following principles: Donation (sponsorship) prizes shall be formulated by the National Sports Association.