自１９９９年１０月利息税开征以来 ,储户普遍认为 ,开征利息税与以前的存款降息差不多 ,都是利息收入的减少。为此 ,有必要对征收利息税的重大现实意义有一个正确的认识。首先 ,开征利息税有利于增加居民的纳税意识。在我国 ,虽然开征了个人收入所得税 ,但由于起征点是月纯收 Since the introduction of the interest tax in October 1999, depositors generally agreed that the introduction of interest tax is similar to the interest rate cut in previous deposits, which was a reduction in interest income. Therefore, it is necessary to have a correct understanding of the great practical significance of levying interest tax. First of all, the introduction of interest tax is conducive to increasing residents’ tax awareness. In our country, although the personal income tax is levied, since the threshold is the net income a month