偶然所得是指个人得奖、中奖、中彩以及其它偶然性质的所得。依照税法规定，应当缴纳个人偶然所得税
利息、股息、红利所得，偶然所得，其他所得。
Income from interest, dividends, bonuses, incidental income and income from other sources.
利息、股息、红利所得，偶然所得和其他所得，以每次收入额为应纳税所得额。
For interest, dividends, bonuses, incidental income and income from other sources, the amount of taxable income shall be the full amount received in each payment.
本通知所称经常转移，包括非资本转移的捐赠、赔偿、税收、偶然性所得等。
The term "current transfer" as mentioned in this Notice includes donations, compensations, tax revenue and incidental income that do not bear the nature of capital transfer.
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