It is necessary to find out what the free gift is. For the donee, the taxable income listed in Article 2 of the Individual Income Tax Law includes the following ten types: 1. income from wages and salaries; 2. income from production and operation of individual businesses; 3. income from contracted and leased operations of enterprises and institutions; 4. income from remuneration for labor services; 5. income from remuneration for authors; 6. income from royalties; 7. interest, dividends Dividend income, 8. income from lease of property, 9. income from transfer of property, 10. incidental income, while income from inheritance or gift is not expressly stated. Article 2 of the Individual Income Tax Law also has a bottom line clause, that is, item 11 "Other income taxed as determined by the financial department of the State Council", that is, the law authorizes the financial department of the State Council to specify taxable items in addition to the above ten taxable income. However, from the perspective of the current regulations of the tax authorities, there is no provision for income tax to be paid on the income from the donation or inheritance of other property, except that according to the Notice of the Ministry of Finance and the State Administration of Taxation on Individual Income Tax Issues Related to the Free Donation of Individual Houses (CS [2009] No. 78), under non statutory conditions, the individual income tax and equity donation tax shall be levied at the rate of 20% on the free donated individual houses. According to the notice on personal income tax issues related to individual free donated houses issued by the Ministry of Finance of the People's Republic of China, no personal income tax will be levied on the two parties involved in the free donation of housing property rights under three circumstances. What are the taxes and procedures for gratuitous gifts? 1、 No individual income tax shall be levied on both parties in the following cases: (1) The owner of the house property gives the house property to his spouse, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters free of charge; （2） The owner of the house property right donates the house property right free of charge to the supporter or supporter who has the obligation to directly support or support him; （3） The legal heirs, testamentary heirs or legatees who have legally acquired the property right of the house when the owner of the property right of the house dies. 2、 When going through the tax exemption procedures, both parties to the donation shall submit the following materials to the tax authorities: (1) Relevant certification materials specified in Article 1 of the Notice of the State Administration of Taxation on Strengthening the Tax Administration of Personal Free Donations of Real Estate Transactions (Guo Shui Fa [2006] No. 144); （2） Valid identity documents of both parties; （3） In case of the circumstances specified in Item (1) of Article 1 of this Circular, the notarial certificate of the kinship relationship between the donor and the donee issued by a notary office (original) shall also be provided. （4） In case of the circumstances specified in Item (2) of Article 1 of this notice, the supporting relationship or notarial certificate of supporting relationship (original) issued by a notary institution, or the supporting relationship or supporting relationship certificate issued by the township government or neighborhood office shall also be provided. The tax authority shall carefully review the above materials provided by both parties to the donation. If the materials are complete and filled in correctly, the tax authority shall sign and seal the Registration Form for Individual Free Donation of Real Estate submitted and copy it for retention. The original copy shall be returned to the submitter, and the individual income tax exemption formalities shall be handled at the same time. 3、 In addition to the circumstances specified in Article 1 of this notice, if the owner of the house property donates the house property to others without compensation, the donated income obtained by the donee from the donated house without compensation shall be subject to individual income tax at the rate of 20% in accordance with the item of "other income taxed as determined by the financial department of the State Council". 4、 When individual income tax is levied on the donated house of the donee for free, the taxable income is the balance of the value of the donated house indicated in the real estate donation contract minus the relevant taxes paid by the donee during the donation process. If the house value indicated in the gift contract is significantly lower than the market price or the real estate gift contract does not indicate the value of the gift house, the tax authority may determine the taxable income of the donee according to the market evaluation price of the donated house or by other reasonable means. 5、 If the donee transfers the donated house, the balance of the income from the transfer of the donated house minus the actual purchase cost of the house obtained by the original donor and the relevant taxes paid by the donee in the process of donation and transfer shall be the taxable income of the donee, and the individual income tax shall be levied according to law. If the price of the donated house transferred by the donee is obviously low and there is no justified reason, the tax authority can verify the transfer income according to the market evaluation price of the house or the price determined by other reasonable ways. Article 4 of the Notice of the State Administration of Taxation on Strengthening the Administration of Individual Income Tax Collection on the Income from Equity Transfer (Guo Shui Han [2009] No. 285) stipulates that no individual income tax shall be levied on the parties concerned in the case of inheritance, inheritance disposal, and free gift of equity between direct relatives. If a natural person shareholder in other circumstances donates equity to others without compensation, the donee shall pay personal income tax at the rate of 20% according to the item of "income from property transfer" on the donated income obtained from the donated equity. Therefore, if there is no direct family relationship between the above-mentioned donee and the donor, the individual income tax shall be declared and paid as "income from property transfer". Is the above about the individual income tax to be paid when accepting free gifts? Have you learned the knowledge of law?