摘要
针对利息税存废之争,阐述了现阶段利息税存在的必要性。建议应从完善存款实名制、健全社会保障制度、拓宽中小投资者的投资渠道等方面调整利息税的配套政策,以保证利息税的有效征收。
In terms of the controversy of interest tax existing or abolishing, the necessity of interest tax existing in present period was described. Furthermore, the corresponding new policies for interest tax, including improving true-name savings, perfecting social security system, and extending investment channels for medium and small investors, were proposed, which could efficiently promote the imposing of interest tax.
出处
《西北师大学报（社会科学版）》
CSSCI
北大核心
2007年第4期129-132,共4页
Journal of Northwest Normal University(Social Sciences)
关键词
利息税
存款实名制
社会保障制度
投资渠道
interest tax
true-name savings
social security system
investing channels
