自1999年11月1日始,我国对个人储蓄存款利息收入开征20%的所得税。据测算,2000年可征收利息税250亿元左右。强化社会公平机制 “效率优先、兼顾公平”是党的十五大提出的我国社会公平机制一个核心原则。利息税不仅是我国经济发展和居民收入水平变化的必然结果,更是建设社会公平机制的一个重要步骤。从经济发展看.利息税是个通行世界上多数国家的做法。如美国的利息税税率高达40%,英国为30%,日本为15%。相比之下,我国开征利息税 Since November 1, 1999, China has introduced a 20% income tax on interest income from personal savings deposits. It is estimated that in 2000 may impose interest tax 25 billion yuan. Strengthening the mechanism of social fairness, “giving priority to efficiency and giving consideration to fairness,” is a core principle put forward by the 15th National Party Congress of our country for social fairness. Interest tax is not only the inevitable result of the economic development of our country and the change of residents’ income level, but also an important step in building social fairness mechanism. In terms of economic development, interest tax is a common practice in most countries in the world. Such as the United States interest tax rate as high as 40%, Britain 30%, Japan 15%. In contrast, China levied interest tax