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各省、自治区、直辖市和计划单列市财政厅（局）、国家税务局、地方税务局： 根据国务院《对储蓄存款利息所得征收个人所得税的实施办法》第五条“对个人所得的教育储蓄存款利息所得以及国务院财政部门确定的其他专项储蓄存款或者储蓄性专项基金存款的利息所得，免征个人所得税
State Administration of Taxation and Local Taxation Bureau: According to Article 5 of the State Council’s Measures for the Implementation of Individual Income Tax on the Interest Income from Savings and Deposits, the interest on education savings deposits for individuals Income from interest earned on other special savings deposits or deposits of savings special funds as determined by the financial department of the State Council shall be exempt from personal income tax