近一段时间,是否应该取消利息税的讨论引起越来 越多的人的关注。本刊就此问题专门采访了著名财税专 家--中国社科院财政与贸易经济研究所副所长高培 勇,他从税收制度建设层面和利息税的历史背景论述了 不能取消利息税的原因。 在阐述自己的观点之前,高培勇首先介绍了利息税 在国家整体税制中的地位及其在我国税制发展中的历史 沿革。 Recently, whether the interest tax should be canceled or not debated attracted more and more people’s attention. This issue specifically interviewed renowned financial experts on this issue - Gao Peiyong, deputy director of the Institute of Finance and Trade Economics of the Chinese Academy of Social Sciences, he discussed the reasons for the inability to cancel interest tax from the historical background of tax system construction and interest tax. Before elaborating his point of view, Gao Peiyong first introduced the status of interest tax in the overall tax system of the country and its historical evolution in the tax system development of our country.