自“储蓄利息个人所得税”从１９９９年１１月开征后，商业银行在“储蓄利息个人所得税”会计核算手续上存在一些问题，主要是部分商业银行在“代扣代缴”科目中核算该税种，而这种核算手续明显有不妥之处。 “储蓄利息个人所得税”是中央级预算收入，属于中央财政国库资金，不 Since the “Personal Interest Tax on Saving Interests” was introduced in November 1999, commercial banks have some problems in the accounting procedures for the “personal interest tax on savings and interest”, mainly because some commercial banks account for the tax in the “withholding and payment” course, This accounting procedures obviously have inappropriate place. “Savings interest personal income tax” is the central budget revenue, belonging to the central treasury funds, not