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关于储蓄存款利息所得税的几点思考

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摘要 我国储蓄存款利息所得税自开征以来,历经多次沿革。本文在总结回顾历次改革调整的基础上,深入分析了存款利息所得征税的不同政策效应,并针对当前存款利息所得税暂免征收面临的矛盾问题,提出应恢复征收利息所得税的政策建议,并对利息税制再设计和相关配合政策进行了若干探讨。
作者 杨白冰
机构地区 东北财经大学
出处 《地方财政研究》 2009年第9期45-47,57,共4页 Sub National Fiscal Research
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