| 关于利息税的几点思考 |
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| 引用本文： | 侯锡林.关于利息税的几点思考[J].鞍山科技大学学报,2000,23(5):382-384,393. |
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| 作者姓名： | 侯锡林 |
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| 作者单位： | 鞍山钢铁学院经济管理系!辽宁鞍山114002 |
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| 摘 要： | 主要讨论利息税的政策属性．政府对利息税作用的预期并就进一步优化利息税政策提出变20％的统一比例税率为超额累进税率；将利息税收入用于政府购买支出；将利息税政策改变为弹性税收政策等建议．
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| 关 键 词： | 利息税 预期 优化 |
On Pondering Over Interest Tax |
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| HOU Xi?lin.On Pondering Over Interest Tax[J].Journal of Anshan University of Science and Technology,2000,23(5):382-384,393. |
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| Authors: | HOU Xi?lin |
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| Abstract: | This paper mainly discussed the policy property of interest tax and analyzed the expectation of Chinese government on it.It went further into several proposals of optimizing interest tax policy,which included changing proportional tax rate of 20 percent into excess progressive tax rate,putting the income of interest tax to the use of government purchase and substituting elastic tax policy for fexed one. |
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| Keywords: | interest tax expectation optimum |
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