Winning 100 million requires 20 million in taxes.

The taxation content includes the following points:

1. Wage and salary income. Wage and salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment that an individual receives as a result of his or her employment;

2. Income from labor remuneration. Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, review, calligraphy and painting, sculpture, film and television, sound recording, video recording, and performance. , performances, advertising, exhibitions, technical services, introduction services, economic services, agency services and other services;

3. Income from royalties. Income from royalties refers to the income an individual obtains from the publication or publication of his works in the form of books or newspapers;

4. Income from royalties. Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, copyrights, trademark rights, non-patented technologies and other franchises.

Legal Basis

"Personal Income Tax Law of the People's Republic of China"

Article 2 The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from labor remuneration;

(3) Income from author remuneration;

(4) ) Income from royalties;

(5) Income from operations;

(6) Income from interest, dividends, bonuses;

(7) Income from property leasing ;

(8) Income from property transfer;

(9) Incidental income.

If a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; if a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, Personal income tax is calculated on a monthly or itemized basis. Taxpayers who obtain income from Items 5 to 9 of the preceding paragraph shall calculate personal income tax respectively in accordance with the provisions of this Law. Article 3 Personal income tax rates:

(1) Comprehensive income, an excess progressive tax rate of 3% to 45% shall apply;

(2) Business income , an excess progressive tax rate of 5% to 35% shall apply;

(3) Proportional tax rates shall apply to income from interest, dividends, bonuses, income from property leasing, income from property transfer and incidental income, The tax rate is twenty percent.