第一条凡在本国境内有下列利息所得之一者,除另行规定者外,均依本条例交纳利息所得税:一、存款之利息所得;二、公债、公司债及其他证券之利息所得:三、股东、职工对本业户垫款之利息所得。第二条利息所得税率为百分之五,按利息所得额比例计征。第三条利息所得税以利息所得者为纳税义务人,以支付或经付利息者为扣交义务人。第四条下列各款利息所得,免纳利息所得税:一、教育、文化、公益、救济机关或团体之事业基金,其存 Article 1 Anyone who has any of the following interest incomes in his own country shall pay interest income tax in accordance with these Regulations unless otherwise stipulated: 1. Interest income from deposits; 2. Interest income on bonds, corporate bonds and other securities: III. , Shareholders, employees of the industry advances to the income of interest. The second interest income tax rate is 5%, calculated according to the proportion of interest income. Article 3 The interest income tax shall take the interest earners as the taxpayers and pay or pay the interest as the obligor. Article 4 The following items of interest income shall be exempt from interest income tax: 1. The funds for the undertakings of educational, cultural, public welfare, relief organizations or organizations shall be kept