基于政策目标的存款利息所得税的有效性分析

An Efficient Analysis on the Deposit Interest Income Tax Based on Policy Target

我国1999年开征的存款利息所得税是一次典型意义上的相机调控行为,短期内达到了预期的调控目标。但随着政策持续时间的延长,政策刚性对社会公平和经济长期增长的负面影响也在逐步增强。而且相机性财政政策仅仅是一项短期政策,不应该被长期实施。相机性政策的长期实施不仅会使短期的政策效应丧失,而且政策刚性产生的负面影响将会不断扩大。对利息所得税而言,如果不能将其纳入个人所得税改革的整体框架内统筹安排,则应考虑尽快退出。

Deposit interest income tax levied from 1999 is a typical regulatory behavior and reached predict regulatory target in the short run. But with the extension of policy time, the rigidity of policies to the society fairness and the negative influence is increasing. The biding financial policy is only a short - term policy which should not be enforced for a long time. The long time enforcement of the policy will lose the short - term policy effect but also expand the negative influence caused by the rigidity of policies. To the interest income tax if it is not brought into the reform of the individual income tax, it should be withdrawn as quick as possible.