本文认为,储蓄存款利息所得税(以下简称利息税)的存废之争实质上是税收的筹资和调控职能何者更为重要之争。并提出税收政策应在组织收入、调控经济与保障民生方面求取平衡,以适应政府在不同时期针对不同的社会经济现实履行其职能的需要。 This paper argues that the dispute of saving and discarding the interest income tax on savings deposits (hereinafter referred to as interest tax) is essentially a dispute over which the tax financing and regulatory functions are more important. It is also proposed that the tax policy should strike a balance between the organization of income, the regulation and control of economy, and the protection of people’s livelihood so as to meet the need of the government to perform its functions in different periods according to different social and economic realities.