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主要讨论利息税的政策属性 ,政府对利息税作用的预期并就进一步优化利息税政策提出变 2 0 %的统一比例税率为超额累进税率 ;将利息税收入用于政府购买支出 ;将利息税政策改变为弹性税收政策等建议 .
It mainly discusses the policy attributes of interest tax, the expectation of the government on interest tax effect and the proposed uniform tax rate of 20% for the further optimization of interest tax policy as excess progressive tax rate; the interest tax revenue is used for government purchase expenditure; the interest tax policy Change to flexible tax policy recommendations.