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我国从 1999年 11月 1日开征的储蓄存款利息所得税是在新的历史条件下对建国初期存款利息所得税的恢复与发展 ,两个时期的利息所得税 ,既有共同点 ,也有不同之处。
The interest income tax of savings deposits in our country from November 1, 1999 is the recovery and development of the interest income tax on deposits in the early days of the founding of New China under the new historical conditions. The interest income tax of the two periods has both common ground and differences.