各省、自治区、直辖市和计划单列市国家税务局、地方税务局: 近据一些地区和部门反映,部分商业银行及其他储蓄机构为方便个人储户支付和结算,开办了不同形式的个人专用账户,账户资金可用于支付电话、水、电、煤气等有关费用,或者用于购买股票等方面的投资、生产经营业务往来结算以及其他用途,开户人可按规定取得相应的储蓄存款利息。对此是否征收个人所得税,经研究,现明确如 Local tax authorities and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: According to reports of some regions and departments, some commercial banks and other savings institutions have opened various forms of personal accounts for the convenience of individual depositors and their accounts The funds can be used to pay for telephone, water, electricity, gas and other related expenses, or for investment in stocks and other investments, settlement of production and business operations and other purposes, and the account holder can obtain the corresponding savings deposit interest as required. Whether this is the collection of personal income tax, the study is now clear as