能否对我国居民储蓄利息课税问题，是目前理论界研究争论的焦点问题。笔者认为，在现阶段，不直对我国居民储蓄利息课税。一、现阶段对居民储蓄利息课税．半给国民经济带来不良影响且对居民储蓄利息征税，会造成居民扩大本期消费或超前消费，从而诱发更为严重的通货膨胀。西方 The issue of taxable savings on the residents of our country is the focus of debate in theoretical circles. The author believes that at this stage, not directly on the residents of China savings interest tax. First, at this stage the residents of savings interest tax. Half of the negative impact on the national economy and the tax on savings and interest of residents will cause residents to expand current consumption or advance consumption, thus causing more serious inflation. West