存款利息所得税

例如，开征财产税或存款利息所得税，此时由于替代效应的存在反而会促进居民消费的增加。

For example , imposing the property tax or deposit interest income tax will promote the consumption of the residents to increase due to the existence of substitution effect instead .

面对今年第二季度中国经济增长的意外加速及通货膨胀率的跃升，中国上周五宣布将下调银行存款利息所得税并调高利率。

China on Friday responded to a surprise acceleration in growth during the second quarter and a jump in inflation by announcing it would slash its tax on bank deposit interest income and raise interest rates .

我国从1999年11月1日起，开始对我国居民以20%的税率征收储蓄存款利息个人所得税。

From November 1 . 1999 . our country starts to levy inhabitant the savings deposit interest personal income tax by 20 % tax rate .

储蓄存款利息所得个人所得税计征管理系统的开发

Development of Management System for Personal Savings Interest Taxes

对存款利息所得征收所得税，在缩小贫富差距的同时，增强了政府转移支出的能力，从而也增加了低收入阶层的支付能力。

Levying income taxes upon deposit interest has added to the government ′ s ability to transfer expenditure while decreasing the discrepancies between the rich and the poor so as to enhance the paying capacity of the low-income group of people .

对储蓄存款利息所得征收个人所得税之检讨

Thoughts on Imposing Personal Income Tax on Interest of Saving

低于国际金融市场利率的存款利息所得，免征所得税。

Income from interest on deposits at a rate lower than that prevailing in the international financial market shall be exempted from income tax .

本文从法律的视角结合经济分析的方法对储蓄存款利息所得征收个人所得税（以下简称储蓄存款利息所得税）的公平性、社会性及经济性进行了讨论。

Combined with the methodology of an economic analysis , this paper , from the view of tax law , discusses the justice , social effects and economic benefits of imposing the interest income tax on bank savings .