当前,不少商业企业采取各种形式的有奖销售活动,最高奖品达到几万元乃至十余万元,普通奖受奖面铺得甚广,每个受奖者的奖品则小到一般的日用品。由于奖金(品)数额之巨,宣传的声势之大,从而显示出极强的诱惑力。此间有一个非常重要的问题,往往会被人们忽视。即按照税法规定,受奖者的中奖收入要按20%的税率,缴纳个人收入调节税,并由发奖单位代扣代缴。然而,不少已经税务部门颁发“三代”证书的商业企 At present, many commercial enterprises take various forms of award-winning sales activities, with the highest prizes reaching tens of thousands or even over 100,000 yuan. The prizes of common awards are widely spread, and the prizes of each winner are as small as the average daily necessities. Due to the huge amount of bonus (product), the publicity of the great momentum, which showed a very strong allure. There is a very important issue here that is often overlooked. In other words, according to the tax law, the winner’s winning income shall be subject to a personal income tax adjustment at a rate of 20%, withholding and payment by the awarding unit. However, many of the commercial enterprises that have already issued the “Three Generations” certificates by the tax authorities