individuals are required to pay a tax when they get the bonus of the prize-winning invoice. If the individual gets the bonus of a single prize-winning invoice more than that of 811 yuan, they should collect personal income tax in full according to the "accidental income" items stipulated in the Individual Income Tax Law. Personal income tax will be temporarily exempted if the individual's income from obtaining a single prize-winning invoice does not exceed 811 yuan (including 811 yuan); Individuals who earn more than 811 yuan from a single prize-winning invoice shall collect personal income tax in full according to the "accidental income" items stipulated in the Individual Income Tax Law.

personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. New China first proposed to levy personal income tax in the Republic of China, but it has not been carried out because of the national conditions and low per capita income at that time. Personal income tax = (taxable income-tax threshold) * tax rate-quick deduction For us office workers, taxable income = salary-expenses after five insurances and one gold. If the remaining part of the employee's salary after deducting five insurances and one gold does not exceed the tax threshold, then there is no need to pay taxes. That is to say, your monthly salary is 6111 yuan, and after paying five insurances and one gold, it is 4611 yuan, which does not exceed the tax threshold of 5111 yuan, so you don't need to pay taxes. Of course, if the employee's salary is more than 5,111 yuan after deducting five insurances and one gold, then the tax will be paid according to the individual tax formula and the new tax rate table.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize the tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development. Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law. Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization. Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.