教育储蓄税收优惠政策及管理中的问题与对策

The Countermeasures on the Problems of Education Saving Tax Preferential Policy and the Management of It

本文简要回顾了我国教育储蓄利息所得个人所得税税收优惠政策的立法状况,阐述了教育储蓄利息所得个人所得税税收优惠政策的特点、限制性规定、代扣代缴单位的法定义务责任、政策本身及其管理中存在的问题以及对进一步完善教育储蓄利息所得个人所得税税收优惠政策的对策和建议,以期对改革和完善我国的教育储蓄利息所得个人所得税及其管理有所裨益。

The article reviews the legislative history of education saveing interest income personal income tax preferential policy, discusses the characters, restrictive provisions, legal obligation of agents and the countermeasures on the problems of education saveing tax preferential policy and the management of It.It will be useful for the reform and improvement of the polily and management of the education saving interest income personal income tax.