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各省、自治区、直辖市和计划单列市财政厅(局)、国家税务局、地方税务局: 根据国务院《对储蓄存款利息所得征收个人所得税的实施办法》第五条“对个人取得的教育储蓄存款利息所得以及国务院财政部门确定的其他专项储蓄存款或者储蓄性专项基金存款的利息所得,免征个人所得税”的规定,为了保证和支持社会保障制度和住房制度改革的顺利实施,现明确按照国家或省级地方政府规定的比例缴付的下列专项基金或资金存入银行个人账户所取得的利息收入免征个人所得税:
State Administration of Taxation and Local Taxation Bureau: According to Article 5 of the Measures for the Implementation of the Individual Income Tax on Interest Income from Savings Deposits of the State Council, “Interests on Education Savings Deposits Paid to Individuals” Income and other special savings deposits designated by the financial department of the State Council or savings from special interest fund deposits, exempt from personal income tax ", in order to ensure and support the smooth implementation of the social security system and housing system reform, is now clearly in accordance with the national or provincial Level local government regulations to pay the following special funds or funds deposited in the bank’s personal account of the interest income obtained is exempt from personal income tax: