论文部分内容阅读
8月30日,从全国人大常委会第十一次会议传出消息:我国将恢复对储蓄存款利息征税。这一重大决定自然成为人们关注的热点。将个人储蓄存款利息作为个人应税所得的一个部分纳入个人所得税的征收范围,是世界上大多数国家的通常作法。然而,它在现在出台却有着重大的现实意义?
On August 30, it came out from the 11th meeting of the NPC Standing Committee that China will resume the tax on interest on savings deposits. This major decision has naturally become a hot topic of concern. The inclusion of interest on personal savings deposits as part of personal taxable income in the scope of the individual income tax is a common practice in most countries in the world. However, it is of great practical significance nowadays.