日前,我们在对某单位进行会计信息质量检查时,发现该单位存在职工工资薪金收入漏缴个人所得税问题,其中有一项漏计收入为精神文明奖。以该单位财务局机关为例,因其被省文明委授予省级文明单位,该机关2003年共向职工发放省级精神文明奖924900元,全部未代扣代 Recently, when we examined the quality of accounting information of an entity, we found that there was a problem of personal income tax mismanagement for employees’ wages and salaries income, among which one missed income was a Prize for Spiritual Civilization. Take the unit of Finance Bureau of the unit as an example, since it was awarded as a provincial civilized unit by the Provincial Committee of Civilization, the department handed out 924,900 yuan of provincial spiritual civilization awards to workers in 2003, all without deduction