征收利息税意味着什么?

• 作 者: 陈庆修
• 出 处: 经济月刊
• 发表日期: 1999年10期
• 关键词: 储蓄存款利息 个人所得税法 比例税率 存款利息所得 利息所得税 个人收人 个人收入 收人差距 征税范围 税收调节

8月30日,九届全国人大常委会第十一次会议通过了个人所得税法修正案,决定对储蓄存款利息所得征收个人所得税,税率为20％的比例税率。开征之事尘埃落定,但种种议论却始终未平。为此,本刊刊发此文,从不同角度对开征利息税的原因、意义作一番剖析。

On August 30, the 11th meeting of the Standing Committee of the Ninth National People’s Congress passed an amendment to the personal income tax law and decided to impose a personal income tax on the interest income on savings deposits at a tax rate of 20%. The levy of things settled, but various arguments have not been flat. To this end, the article published this article, from a different perspective on the reasons for the introduction of interest tax, the significance of some analysis.