According to the custom and individual's willingness, the elder gives the younger generation free of charge in kind with good wishes. "Cash" here is a gift, not legal tender. The Individual Income Tax Law and its implementing regulations are not clear about whether to tax "birthday gifts". The Individual Income Tax Law stipulates eleven taxable incomes, the eleventh of which is "other income taxed by relevant state departments". The implementation regulations of the tax law require that "if it is difficult to define taxable income items for income obtained by individuals, it shall be determined by the competent tax authorities." Therefore, whether birthday gifts should be taxed should be determined by the competent tax authorities.

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Under what circumstances do I need to pay personal income tax?

1, salary income; 2. Income from the production and operation of individual industrial and commercial households; 3. Income from remuneration for labor services; 4. remuneration income; 5. Royalty income; 6. Income from interest, dividends and bonuses; 7. Property rental income; 8. Income from property transfer; 9. Accidental income; 10, other income.