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在迄今为止的诸多讨论中,人们对利息税的认识一般仍停留在短期宏观调控和财政收支等表面层次上。认识不够充分。从根本上说,我国重新对银行储蓄存款利息开征个人所得税,是适应新时期国民经济战略发展和经济体制改革需要的必然选择。开征利息税是一项制度性建设我国的经济体制正处于向社会主义市场经济转变过程中,政府对社会经济活动的控制方式正在从对社会财富的直接占有和利用行政计划手段直接
In the discussions so far, people’s understanding of interest tax generally remains on the surface level of short-term macro-control and fiscal revenue and expenditure. Not enough understanding. Fundamentally speaking, the imposition of personal income tax on the interest of bank savings deposits in our country is an inevitable choice to meet the needs of the strategic development of the national economy and the reform of economic structure in the new era. The introduction of interest tax is an institutional construction of China’s economic system is in the process of transition to a socialist market economy, the government control of social and economic activities are from the direct possession of social wealth and the use of administrative planning means direct