财政部 国家税务总局关于个人取得有奖发票奖金征免个人所得税问题的通知财政部 国家税务总局关于个人取得有奖发票奖金征免个人所得税问题的通知 财税〔2007〕34号 2007-2-27 各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，新疆生产建设兵团财务局： 为促进有奖发票的使用和推广，鼓励单位和个人依法开具发票，规范发票管理，现就个人取得有奖发票奖金征免个人所得税问题通知如下：一、个人取得单张有奖发票奖金所得不超过800元（含800元）的，暂免征收个人所得税；个人取得单张有奖发票奖金所得超过800元的，应全额按照个人所得税法规定的“偶然所得”目征收个人所得税。二、税务机关或其指定的有奖发票兑奖机构，是有奖发票奖金所得个人所得税的扣缴义务人，应依法认真做好个人所得税代扣代缴工作。
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