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随着经济形势的变化,负利率时代悄然来临,对居民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”)加重了负利率的程度,取消储蓄存款利息所得税的呼声渐高。本文在综合分析近年储蓄存款利息所得税运行情况和相关因素的基础上指出,储蓄存款利息所得税是经过严格复杂的法律程序才得以开征的,作为税种应保持其长期稳定性。本文不赞同取消储蓄存款利息所得税,而主张根据不同阶段的具体情况调整税率和增减税收优惠项目。在当前我国通货膨胀率升高的情况下,可以通过调低储蓄存款利息所得税税率来增加储蓄调节需求,在动态中完善储蓄存款利息所得税,使其成为宏观经济政策的灵活工具。
As the economic situation changes, the era of negative interest rates quietly comes to an end. The imposition of personal income tax (hereinafter referred to as the “interest income tax of savings deposits”) on residents’ savings deposits aggravates the negative interest rate and calls for the lifting of the interest income tax on savings deposits. Based on a comprehensive analysis of the operation of interest income tax on savings deposits in recent years and related factors, it is pointed out that the interest income tax on savings deposits is subject to rigorous and complicated legal procedures and should maintain its long-term stability as a tax. This article is not in favor of abolishing the interest income tax on savings deposits. Instead, it advocates adjusting the tax rates and increasing or decreasing the tax preference according to the specific conditions in different stages. Under the current inflation rate in our country, we can reduce the interest income tax rate of savings deposit to increase the demand for savings adjustment and improve the interest income tax of savings deposit in a dynamic manner, making it a flexible tool for macroeconomic policy.