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(一)改革方向我国目前的储蓄存款利息所得税并不是真正意义上的储蓄存款利息所得税,不具有储蓄存款利息所得税的特定基本功能。但此税是经过严格复杂的法律程序才得以开征的,是财政政策
(A) the reform direction China’s current savings deposit interest income tax is not a real sense of savings deposit interest income tax, does not have the specific basic functions of savings deposit interest income tax. However, this tax was introduced only after rigorous and complicated legal procedures and was a fiscal policy