Group 1 - The company has launched a promotional plan to enhance customer loyalty, allowing customers to accumulate points based on their spending, which can be redeemed for gifts or used to participate in a lottery [1] - For the promotional model, tax treatment varies: points redeemed for gifts do not require personal income tax from customers, and the company does not need to withhold tax [1] - If customers use points to participate in a lottery and win prizes, this is considered "occasional income," subject to a 20% personal income tax rate, which the company must withhold and pay [1] Group 2 - There are specific standards for valuing prizes: self-produced products should be valued at market sales prices, while purchased goods should be valued at actual purchase prices [1] - Future adjustments to the promotional format can be assessed against these core principles for clarity in tax treatment [1]

Group 1 - The article discusses the increase in personal income tax for employees, particularly in relation to bonuses and prizes received during company events [2][4][6] - It explains that cash and physical prizes awarded to employees during company events are considered "other income related to employment" and are subject to personal income tax [4][6] - The tax is withheld and paid by the employer, and the applicable tax rate for such income is 20% [8][10] Group 2 - For prizes awarded to individuals outside the company, such as invited guests or business partners, these are classified as "occasional income" and also subject to personal income tax, with the same 20% tax rate applied [8][10] - The article emphasizes the importance of understanding tax regulations related to bonuses and gifts, highlighting the need for employees to be aware of their tax obligations [11] - It provides guidance on how to determine the tax period for year-end bonuses, indicating that bonuses paid in December 2025 will be considered income for the 2025 tax year [16][17]