| 摘要: |
| 自1999年11月恢复开征利息所得税后的近八年间,人们一直在观察和感受利息税所引起的各种变化。时至今日,宏观经济环境与八年前相比发生了很大转变,利息税再次成为人们关注的焦点,尤其是近年来,一些人大代表,政协委员和专家学者对开征利息税的得失引起了激烈争论。通过分析利息税的正负效应,深刘揭示了我国利息税产生负效应的因素,特别强调了利息税正在放大马太效应,慎重提出了取消利息税的建议。 |
| 关键词: 利息税 正负效应 公平与和谐 |
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| On interest tax of bank deposit |
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YANG Zuo-shu YANG Xue-song
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| Abstract: |
| Since November of 1999 when China began to collect interest tax from bank deposit,all kinds of changes are focused by people about interest tax.So far,macro-economy environment chan- ges a lot and interest tax becomes a hot topic again.Especially,in recent two years,many representa- tives of People's Conference,members of Political Consultation Committee,and economic experts and scholars have serious debate on interest tax.This paper analyzes the positive and negative effect of in- terest tax,reveals that China's interest tax has negative effect,emphasizes that Matthew Effect is en- larged when China collects interest tax and carefully gives suggestions for abolishing interest tax. |
| Key words: interest tax positive and negative effect fairness and harmony |
