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一、我国利息税的正效应体现在四个方面: 1.稳定的财政收入来源。截至2004年11 月1日,我国5年利息税的征收总额1329.76亿元,平均每年增加财政收入260多亿元,是财政收入稳定的来源。利息税是个人所得税的重要部分,占个人所得税的比重近1/4。2.完善税收结构。完善的所得税结构是将全部所得均纳入应纳税所得额,如果利息所得游离于应纳税所得额之外,就无法实现所得税的横向公平,因此,利息税及其配套的遗产税、赠与税均应列入开征范围。3.促进消费和投资观念的转变。开征利息税可以具有收入效应和替代效应,替代效应会减少储蓄,进而促进当前消费或者对其他金融工具的投资;收入效应对储蓄的影响是不确定的。在我国,由于居民的防灾防病、养老、子女教育等未
First, China’s interest tax effect is reflected in four aspects: 1. A stable source of revenue. As of November 1, 2004, China’s five-year interest tax collection totaled 132.976 billion yuan, with an average annual increase of more than 260 billion yuan in fiscal revenue, a source of stable fiscal revenue. Interest tax is an important part of personal income tax, the proportion of personal income tax nearly 1 / 4.2. To improve the tax structure. A sound income tax structure incorporates all income into the taxable income. If the interest income is free from the taxable income, horizontal income tax gains will not be realized. Therefore, the interest tax and its accompanying estate and gift tax should be Included in the levy range. 3. Promote the transformation of consumption and investment concepts. The introduction of interest tax can have both income and substitution effects. Substitution effects reduce savings, which in turn promotes current consumption or investment in other financial instruments. The effect of income on saving is uncertain. In our country, due to residents’ disaster prevention and disease prevention, pension, education of their children and so on