恢复对储蓄存款利息所得征收个人所得税（以下简称利息所得税）是国家对宏观经济调控的一项重要举措，是党中央、国务院针对新的经济形势所作出的重要决策，这对促进国民经济快速、稳定、健康发展将会起到一定的积极作用。 利息所得是个人所得的一种，属于非勤劳所得，对利息所 The resumption of personal income tax levied on the interest earned on savings deposits (hereinafter referred to as the “interest income tax”) is an important measure taken by the state in macroeconomic regulation and control and is an important decision made by the Central Party Committee and the State Council in response to the new economic situation. This is of great importance to promoting rapid, Stable and healthy development will play a positive role. Interest income is a kind of personal income, belonging to non-hard-working income, the interest rate