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教育储蓄是国家为鼓励城乡居民以储蓄存款方式,为其子女接受非义务教育积蓄资金,促进教育事业发展而开办的一项储蓄形式。该储蓄最大的特点就是:它既享受优惠利率又能享受免征个人储蓄存款利息所得税的待遇。因此,教育储蓄存款受到广大城乡居民的普遍欢迎。然而,由于一些金融机构为更多地吸收存款而把关不严,学校随便开具“证明”等原因,使得“教育储蓄”越来越成为偷逃个人储蓄存款利息所得税的一个黑洞。 其具体表现形式是:(1)金融机构在为客户
Education Savings is a form of savings that the state has initiated to encourage urban and rural residents to save their deposits, save their children funds for non-compulsory education, and promote the development of education. The biggest characteristic of this saving is that it enjoys preferential interest rates as well as exempt from the personal income tax interest income tax. Therefore, education savings deposits are generally welcomed by the majority of urban and rural residents. However, “education savings” is increasingly becoming a black hole in the tax evasion of personal savings deposits as some financial institutions are lax in their efforts to absorb more deposits and schools simply “prove” it. Its specific manifestations are: (1) financial institutions in the customer