关于利息税的是是非非

On interest tax of bank deposit

自1999年11月恢复开征利息所得税后的近八年间,人们一直在观察和感受利息税所引起的各种变化。时至今日,宏观经济环境与八年前相比发生了很大转变,利息税再次成为人们关注的焦点,尤其是近年来,一些人大代表,政协委员和专家学者对开征利息税的得失引起了激烈争论。通过分析利息税的正负效应,深刘揭示了我国利息税产生负效应的因素,特别强调了利息税正在放大马太效应,慎重提出了取消利息税的建议。

Since November of 19919 when China began to collect interest tax from bank deposit, all kinds of changes are focused by people about interest tax. So far, macro-economy environment changes a lot and interest tax becomes a hot topic again. Especially, in recent two years, many representatives of People＇s Conference, members of Political Consultation Committee, and economic experts and scholars have serious debate on interest tax. This paper analyzes the positive and negative effect of interest tax, reveals that China＇s interest tax has negative effect, emphasizes that Matthew Effect is enlarged when China collects interest tax and carefully gives suggestions for abolishing interest tax.