目前世界各国对存款利息所得课税与否存在两种情况：一是征税，二是不征税、如比利时、荷兰、香港等3个国家和地区对利息收入根本不课税。征税又分三种情况，其一是把利息税单独作为一类所得，采用源泉课税的办法，实行比例税率的预扣税，如韩国、日本、马来西亚等大多数国家； At present, there are two types of taxation of deposit interest income in the world: one is taxation; the other is non-taxation. For example, Belgium, the Netherlands, Hong Kong and other three countries and regions do not tax interest income at all. There are three types of tax levies. One is to use interest tax separately as a type of income and source taxation with a withholding tax on proportional tax rates such as most countries in Korea, Japan and Malaysia;