一、注意储蓄存款利息征税的范围和免税的品种。几个人在各商业银行、城市信用社、农村信用社储蓄机构、邮政储蓄机构存入的人民币、外币储蓄存款所取得的利息收入，均应按规定缴纳个人所得税。但有一些特殊的储蓄品种，按国家的有关规定可免征利息税。主要包括教育储蓄存款、 First, pay attention to the scope of tax savings deposits and duty-free varieties. Interest income earned by several individuals in Renminbi and foreign currency savings deposits deposited with commercial banks, urban credit cooperatives, rural credit cooperatives savings institutions and postal savings institutions shall be subject to the provisions of personal income tax. However, there are some special types of savings that can be exempted from interest tax in accordance with the relevant state regulations. Including education savings deposits,