利息所得税

从税收效应分析利息所得税作用的局限性

The limit of the function of the interest income tax according to the revenue effect

在维持实际利率不变的通货膨胀中，征收利息所得税会造成名义利率升高。

During the inflation , the collecting of the interest income tax causes the nominal interest rate to rise .

Fisher修正效应中的利息所得税与名义利率

Interest Income Taxation and Nominal Interest Rate in the Revised Fisher Effect

对利息所得税降低了当期消费的机会成本，从而刺激人民减少储蓄。

Taxing interest the opportunity cost of present consumption and thereby creates incentives to lower saving .

同时，预期通货膨胀的波动也会借助于利息所得税加剧名义利率的波动。

Meanwhile , the fluctuation of the anticipated inflation will aggravate the fluctuation of the nominal interest rate with the aid of the income tax on interest income .

对利息所得税而言，如果不能将其纳入个人所得税改革的整体框架内统筹安排，则应考虑尽快退出。

To the interest income tax if it is not brought into the reform of the individual income tax , it should be withdrawn as quick as possible .

例如，开征财产税或存款利息所得税，此时由于替代效应的存在反而会促进居民消费的增加。

For example , imposing the property tax or deposit interest income tax will promote the consumption of the residents to increase due to the existence of substitution effect instead .

面对今年第二季度中国经济增长的意外加速及通货膨胀率的跃升，中国上周五宣布将下调银行存款利息所得税并调高利率。

China on Friday responded to a surprise acceleration in growth during the second quarter and a jump in inflation by announcing it would slash its tax on bank deposit interest income and raise interest rates .

我国从1999年11月1日起，开始对我国居民以20%的税率征收储蓄存款利息个人所得税。

From November 1 . 1999 . our country starts to levy inhabitant the savings deposit interest personal income tax by 20 % tax rate .

向供应商支付的现金项目中不包括支付的雇员工资、支付的利息和所得税，因为它们都是作为经营活动产生的现金流量中的独立项目列示的。

The cash payments to suppliers exclude payments to employees , payments for interest , and payments for income taxes because these are separate items of operating cash payments .

储蓄存款利息所得个人所得税计征管理系统的开发

Development of Management System for Personal Savings Interest Taxes

应计负债的例子包括应付利息、应付所得税和与工资有关的各项应计费用。

Examples of accrued liabilities include interest payable , income taxes payable , and amounts related to payrolls .

在一封申请信中，36个海外贷款者说，对海外银行大陆支行的所有贷款的利息征收代扣所得税已经成了过于沉重的负担。

In a petition letter , 36 overseas lenders said the withholding tax on interest payments on all loans to mainland banks from overseas creates an excessive burden .

对存款利息所得征收所得税，在缩小贫富差距的同时，增强了政府转移支出的能力，从而也增加了低收入阶层的支付能力。

Levying income taxes upon deposit interest has added to the government ′ s ability to transfer expenditure while decreasing the discrepancies between the rich and the poor so as to enhance the paying capacity of the low-income group of people .

通知规定对QFII取得来源于中国境内的股息、红利和利息收入征收企业所得税的比例为10%；

The Notice regulated that Where a QFII obtains such incomes as dividends , bonuses and interests sourced from China ; it shall pay the enterprise income tax at the rate of10 % .

对储蓄存款利息所得征收个人所得税之检讨

Thoughts on Imposing Personal Income Tax on Interest of Saving

低于国际金融市场利率的存款利息所得，免征所得税。

Income from interest on deposits at a rate lower than that prevailing in the international financial market shall be exempted from income tax .

外国银行按照优惠利率贷款给中国国家银行的利息所得，免征所得税；

Income from interest on loans made at a preferential interest rate to Chinese State Banks by foreign Banks shall be exempted from income tax ;

本文从法律的视角结合经济分析的方法对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）的公平性、社会性及经济性进行了讨论。

Combined with the methodology of an economic analysis , this paper , from the view of tax law , discusses the justice , social effects and economic benefits of imposing the interest income tax on bank savings .

机构投资者获得国家发行的金融债券的利息、国库券利息免征企业所得税。

Institutional investors do not need to pay for the income tax when get the interest of national financial bonds and treasury bill .

尽管利息支付也是要缴纳预提所得税的，但是利息的预提所得税一般低于股息，同时各国的国内税法或者双边税收协定也会将利息的预提所得税免除。

Although the interest payments include withholding tax , it is generally lower than the dividend withholding tax , moreover , interest withholding tax could be exempt according to the domestic tax laws or the countries bilateral tax .

利息发生地主管税务机关应为其办理免征利息所得税手续。

The competent taxation authority at the interest occurrence locality shall handle the procedures on the exemption of interest income tax .