财政部、国家税务总局最近发文规定,住房公积金、医疗保险金、基本养老保险金、失业保险金存入银行个人账户所取得的利息收入免征个人所得税。 国务院在《对储蓄存款利息所得征收个人所得税的实施办法》中规定:“对个人取得的教育储蓄存款利息所得以及国务院财政部门确定的其他专项储蓄存款或者储蓄性专项基金存款的利息所得,免征个人所得税”。上述免税政策便是根据此项规定出台的。 Recently issued by the Ministry of Finance and the State Administration of Taxation, individual income tax is exempt from interest income earned from deposit of housing provident fund, medical insurance money, basic pension insurance and unemployment insurance money into a bank personal account. The State Council’s “Measures for the Implementation of Individual Income Tax on the Interest Income from Savings and Deposits” stipulates: “The income from interest earned on education savings deposits made by individuals and the interest earned on other special savings deposits or deposits of savings special funds as determined by the financial department of the State Council shall be exempt from Personal Income Tax”. The above tax exemption policy is introduced according to this provision.