论利息所得税傅道鹏《关于国民经济和社会发展“九五”计划和２０１０年远景目标纲要的报告》（以下简称《纲要》）中明确指出，我国要“逐步开征利息所得税”。但目前无论是理论界还是实践部门，对利息课税这一敏感的问题尚议论纷纷，难以达成共识。本文试对利息所得税做... On the Income Tax on Interests Fu Daopeng made clear in his “Report on the Ninth Five-Year Plan for National Economic and Social Development and the Outline for the Vision 2010” (hereinafter referred to as “the Outline”) that China should “gradually introduce interest income tax.” However, at present, both the theoretical sector and the practical sector are still discussing the sensitive issue of taxation of interest, and it is difficult to reach a consensus. This article try on the interest income tax ...