财政部国家税务总局关于个人取得体育彩票中奖所得征免个人所得税问题的通知
财税字〔1998〕12号Issued April 27, 1998
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
    为了有利于动员全社会力量资助和发展我国的体育事业，经研究决定，对个人购买体育彩票中奖收入的所得税政策作如下调整：凡一次中奖收入不超过1万元的，暂免征收个人所得税；超过1万元的，应按税法规定全额征收个人所得税。     本规定自1998年4月1日起执行。  
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.