出于鼓励储蓄的目的，我国的个人得税法一直对居民的银行储蓄利息免征个人所得税。在“九五”期间进一步完善税制的过程中，笔者认为有关部门应考虑取消或废除个人所得税法对居民银行储蓄利息免税的规定。概括地说，有以下八点理由：第一，对居民的银行储蓄利息免税，而对一般 For the purpose of encouraging saving, the personal tax law in our country has been exempt from personal income tax on residents’ bank savings interest. In the process of “9th Five-Year Plan” to further improve the tax system, the author believes that the relevant departments should consider abolishing or repealing the provisions of the Individual Income Tax Law to exempt residents’ interest on savings. In a nutshell, there are eight reasons for this: First, to exempt residents’ interest on bank savings,