近来,对于征收利息所得税可谓是众说纷纭、褒贬不一。在此,笔者也想谈一谈关于征收利息所得税的几点看法。从国际经验来看,开征利息所得税已逐渐成为一种趋势。我国1950年初建立的工商税制中曾有过存款利息所得税,1953年修正税制后改称为利息所得税,到1958年税制改革后,这一税种被取消。比后,直到1980年我国重新建立了个人所得税制度,在1980年9月10日第五届全国人民代表大会第三次会议 Recently, the tax on interest income tax can be described as divergent opinions, mixed. Here, I also want to talk about the collection of interest income tax on several points of view. From the international experience, the introduction of interest income tax has gradually become a trend. Interest tax on deposit was used in the industrial and commercial tax system established in early 1950 in our country. After the tax system was amended in 1953, it was renamed as interest income tax. After the tax reform in 1958, the tax was canceled. After that, until 1980, China re-established the personal income tax system. On September 10, 1980, the third session of the Fifth National People’s Congress