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为贯彻落实《对储蓄存款利息所得征收个人所得税的实施办法》(中华人民共和国国务院令第272号),加强和规范教育储蓄利息所得免税管理,堵塞征管漏洞,现将《教育储蓄存款利息所得免征个人所得税实
In order to implement the Measures for the Implementation of Individual Income Tax levied on the Interest Income from Savings and Deposits (Order No. 272 of the State Council of the People’s Republic of China), to strengthen and standardize the tax-exempt management of education and savings interest income and to plug loopholes in collection and management, Income tax personal income tax