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今年初多位全国政协委员联名向国务院提交了关于取消个人存款利息税的提案,理由是“利息税触及最多的是中低收入者利益”。而前不久全国人大刚刚通过决议,把利息税从原先的20%调低至5%。开征利息税的初衷,是引导普通储户将存款拿出来消费,但利息税开征后好多年了,这方面的效果并不明显。虽然这次决策者一定程度上顺应了民间的呼声,调低了利息税,但并没有取消。所以,对利息税的存废,仍有必要进行科学分析,以为最终作出取消利息税的决断提供依据。本文试从法律的角度对征收利息税的合理性进行分析。
Earlier this year, a number of members of the CPPCC National Committee submitted a joint proposal to the State Council to abolish the interest tax on personal deposits on the grounds that “the interest tax most affects the interests of low- and middle-income earners.” Not long ago, the NPC just passed a resolution to reduce the interest tax from 20% to 5%. The original intention of levying interest tax was to guide ordinary depositors to deposit their savings for consumption. However, interest tax levied for many years was not effective in this respect. Although this policymaker, to some extent, complied with the private voice and lowered the interest tax, it was not canceled. Therefore, it is still necessary to conduct a scientific analysis of the existence and abolition of interest tax so as to provide the basis for the final decision on canceling the interest tax. This article tries to analyze the rationality of levying interest tax from the legal point of view.