日前,九届全国人大常委会通过了个人所得税法修正案,增加“对储蓄存款利息所得征收个人所得税的开征时间和征收办法由国务院规定”的条款,并由江泽民主席签署主席令公布了此项修正案。 征收利息税是一种国际惯例。几乎所有西方发达国家都将储蓄存款利息所得作为个人所得税的应税项目,多数发展中国家也都对储蓄存款利息所得征 Recently, the Standing Committee of the Ninth National People’s Congress passed an amendment to the Personal Income Tax Law, adding the clause “Time for imposing personal income tax levied on the interest income of savings deposits and the measures imposed by the State Council,” promulgated by President Jiang Zemin, Amendment. Interest tax is an international practice. Almost all western developed countries regard the interest income from savings deposits as taxable items for personal income tax. Most developing countries also impose their own tax on the interest earned on savings deposits