According to the inquiry of "Legal Express", winning the lottery is accidental income, and the parties need to pay personal income tax. The applicable tax rate is the proportional tax rate of 20%. With elementary school mathematics multiplication, it can be calculated that 654.38+00,000 times 20% equals 200,000.
Accidental taxable income is the amount of each income, interest, dividends, bonus income and accidental income. The amount of each income is taxable income, interest, dividends, bonus income, property lease income, property transfer income and accidental income, and the proportional tax rate is 20%.