2003年,某省居民储蓄存款余额较上年增长 29%,同期储蓄存款利息所得个人所得税却下降 8.6%。究其原因,除了存款利率下调的影响外,一个重要因素就是教育储蓄存款的大幅增加。一些金融机构从自身利益出发,把教育储蓄存款利息免征个人所得税的优惠政策,作为揽储的招牌,办理虚假教 In 2003, the balance of savings deposits of residents in a certain province increased by 29% over the previous year while the personal income tax on interest earned on savings deposits decreased by 8.6%. The reason, in addition to the impact of the deposit interest rate cut, an important factor is the substantial increase in education savings deposits. Some financial institutions, starting from their own interests, exempt the interest of education savings deposits from the preferential policies of personal income tax as the signboard for Lancun and handle false teaching