自１９９９年１１月１日起，国家将委托储蓄机构对居民储蓄存款的所得利息征收２０％利息税。其实，利息税的征收不只是在我国，几乎所有的发达国家和多数的发展中国家都把利息税作为个人所得税的应税项目。例如：美国：美国不单独设立利息税这一税项，存款利息与工资收入一样 Since November 1, 1999, the state will entrust the savings institutions to impose a 20% interest tax on the interest earned on savings deposits of residents. In fact, the collection of interest tax is not only in our country, but almost all the developed countries and most developing countries regard the interest tax as the taxable item of personal income tax. For example: United States: The United States does not set up a separate tax on interest tax, deposit interest and salary income