浅谈我国利息税存在的弊端及其政策建议

The Discussion of the Drawback of Interest Tax in Our Country and Some Policy Recommendations

我国目前的利息税尚不是真正意义上的利息税,不具有利息税的特定基本功能,需要重视税收环境的建设,从制度上和征收条件上加以完善。可以考虑暂时降低利息税税率,缓和财政减收形成的压力,维护税法的连续性和严肃性,待条件完备时再加以修订,并最终建立起规范科学的综合累进税率模式的利息税。

Our country＇s present interest tax is not still real interest tax and not content the basic function of interest tax, so it needs to pay attention to the construction of the environraent of the tax revenue, and perfect on terms of collecting from the system. We can reduce the tax rate temporarily, relax the pressure formed in financial reduction of income, safeguard the continuity and seriousness of the tax law, revise while the condition is completed, and set up interest tax of the comprehensive progression tax rate mode with scientific norm finally.