In order to promote consumers who purchase goods to give some small gifts, do they need to pay personal income tax?

Depending on the situation. 1. In order to promote self -produced products, the enterprise presented some small gifts to the consumers who purchased the goods. May I ask if the gifts given to consumers need to pay personal income tax? Answer: According to the "Notice of the State Administration of Taxation of the Ministry of Finance on the Personal Income Tax Issues of Gifts on Enterprise Promotion and Exhibition Industry" (Fiscal Tax [2011] No. 50), enterprises presented gifts to individuals during the sales of goods (products) and services. Those who belong to one of the following circumstances, do not levy personal income tax: (1) Enterprises sell goods (products) and provide services to individuals through price discounts and discounts; At the same time, gifts are given, such as communication companies to buy mobile phone bills, access fees, or phone purchase fees, etc. (3) Enterprises feedback gifts for individuals who have accumulated consumption at a certain amount of consumption. Therefore, consumers have obtained gifts presented by merchants in the process of purchasing goods, and do not levy personal income tax.