“利息所得税”最近已经全国人大审议通过,不久以后将正式开征。 对于广大存款人来说,“利息税”大有横空出世的新感觉。其实,我国曾在50年代初开征过“利息税”,最初的税率是10％,后降为5％,1958年取消。国外,欧美国及一些发展中国家也对储蓄存款利息所得征税,如日本政府在1987年首先 The “interest tax” has recently been reviewed and approved by the NPC and will be formally introduced soon. For the majority of depositors, the “interest tax” has a lot of new feelings turned out. In fact, China introduced “interest tax” in the early 1950s. The initial tax rate was 10% and then dropped to 5%. It was canceled in 1958. Foreign countries, Europe, the United States and some developing countries also impose a tax on the interest earned on savings deposits. As the Japanese government first started in 1987,