改革开放以后国民收入的分配向个人倾斜，出于前阶段鼓励储蓄的社会政治经济发展客观需要，我国的个人所得税法对居民的银行储蓄存款利息一直实行免税政策，然而，随着社会政治经济环境的发展变化，笔者认为，当前取消税法对居民的储蓄存款利息免税的规定，其理由如下：（一） After the reform and opening up, the distribution of national income is inclined to individuals. For the objective needs of social, political and economical development to encourage saving in the previous stage, the personal income tax law of our country has always implemented the tax-free policy for residents’ interest in bank savings deposits. However, with the socio-political and economic environment Of the development and changes, I believe that the current tax law to lift the tax savings on savings residents, for the following reasons: (a)