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.

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

低于国际金融市场利率的存款利息所得，免征所得税。

The bank pays 10% interest on deposit

银行付10%的存款利息

What's the interest rate on the five-year large deposit?

五年期的大额存款利息是多少？

In the case of failure to establish the company, bearing joint liabilities for refunding the paid-in capital as well as the interests thereof computed at the bank interest rate for the same period;

公司不能成立时，对认股人已缴纳的股款，负返还股款并加算银行同期存款利息的连带责任；

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.

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。

If one only invests for yield, the dividend yield will have to be higher than deposit interest rates in order to be attractive.

如果纯为了收益投资股票，那么，所得的股息率必须高于存款利息。

But while Chinese banks are now better capitalised and performing well, it is in an economy where they pay little on deposits and can lend to a booming corporate sector.

但是，尽管目前中国的银行资本更充沛、表现更好，但在中国，它们支付的存款利息很少，而且可以将资金贷给繁荣发展的公司领域。

Banking is not some scarce natural resource; depositors can move their money to another bank in another tax haven at anytime with similar perks.

银行业不是稀缺资源，在类似的存款利息等条件下，客户可以将存款转移至其他地区的某家银行避税。

That in turn will enable its investors to earn more than they would by leaving money on deposit.

反过来，诺亚的投资者客户也能够从中获得比存款利息更高的收益。

"Interest income on saving deposits and national debt obligations and other financial debentures issued by the state, shall be exempted from individual income tax"

“储蓄存款利息，国债和国家发行的金融债券利息，免纳个人所得税”

Shall savings interest be taxed?

存款利息要纳税吗？

That is to say, before deposit interest income should be adjusted by policy, deposit is mixed computation of period of time of the cent after adjusting, and according to what differ tax rate plan imposes individual income tax.

也就是说，储蓄存款利息所得应按政策调整前和调整后分时段计算，并按照不同的税率计征个人所得税。

But the reform so far, the vast majority of state treasury funds deposited in the central bank to obtain bank account interest, only a small part of the funds deposited in commercial banks, interest on time deposits.

然而改革至今，国库现金中绝大部分仍存放在央行获得银行活期存款利息，只有小部分国库现金通过商业银行定期存款等国库现金管理方式获得利益。

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.

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。

The interest incomes on deposits shall be determined according to the principal and applicable interest rate;

存款利息收入，按照本金和适用的利率确定。

The bank's profits are derived and mainly from the difference in rates of the loans it makes and deposits its clients put in it.

银行的利润主要来源于其贷款利率和客户存款利息的差额。

Development of Management System for Personal Savings Interest Taxes

储蓄存款利息所得个人所得税计征管理系统的开发

It has added lots of clients in the last year, it has started offering interest on deposits, and yesterday, in a radical departure, it started offering short-term finance to companies other than banks.

过去一年里，它增加了大量客户，现在已开始提供存款利息，而昨天，它进行了根本变更，开始向银行以外的企业提供短期融资。

deposit interest rates unchanged this to the bank profit margins caused by a number of pressure.

存款利率不变,这给银行利润空间造成了一些压力.

at the same time, the savings deposit interest income waiver to levy personal income tax.

同时, 储蓄存款利息所得也暂免征收个人所得税.