如何征收利息税

• 出 处: 领导决策信息
• 发表日期: 1999年35期
• 关键词: 国家税务总局 代扣代缴 孙瑞 比例税率 累进税率 金融机构 外资银行 税率计算 扣缴义务人 司副

国家税务总局所得税司副司长孙瑞标日前就开征利息税发表谈话。他说,这次利息税征收拟采用这种办法:对开征前储蓄存款孳生的利息不征税,对开征后的储蓄存款(包括开征前的储蓄存款)孳生的利息才征税。比如,你1994年11月30日存进一笔五年期存款,如果开征期是今年10月1日,那么,10月1日之前的利息不征税,只对这笔存款总额后两个月孳生的利息征税。

Sun Ruibiao, deputy director of the Income Tax Department of the State Administration of Taxation, recently made a statement on the introduction of interest tax. He said the interest tax levy would adopt this approach: No taxation will be made on the interest earned on the pre-levied savings deposits and the interest earned on the pre-levied savings deposits (including the pre-levy savings deposits) will be taxed. For example, if you deposit a five-year deposit on November 30, 1994, if the expiration date is October 1 this year, the interest before October 1 will not be taxed, but only after the two deposits have been deposited Taxes on interest earned on the month.