１９９４年１月实施的《中华人民共和国个人所得税法》将利息、股息、红利收入列入个人所得税的征税范围，但因当时城乡居民收入平稳，消费积极性高，消费和投资出现双膨胀，本着鼓励个人储蓄，发挥金融宏观调控作用的目的，对个人存款利息所得免征个人所得税。近几年来随着经 The Individual Income Tax Law of the People’s Republic of China, which was implemented in January 1994, included interest, dividends and dividend income in the scope of personal income tax. However, due to the steady incomes of urban and rural residents, the high propensity to consume and the double inflation in consumption and investment, With the purpose of encouraging individual saving and giving play to the role of financial macro regulation and control, the personal income tax on personal deposits is exempt from personal income tax. In recent years with the passage