外籍个人和港澳台居民个人取得的储蓄存款利息所得适用协定税率问题  

On Tax Rate of Interest Income Accrued from Deposit Savings by Foreign Individuals and Residents of Hong Kong, Macao and Taiwan

作　　者：韩霖 高阳 邓力平 

出　　处：《涉外税务》2007年第10期60-60,共1页International Taxation In China

摘　　要：近日，国务院颁布了第502号令．宣布自2007年8月15日开始．调低个人储蓄存款利息所得适用的个人所得税税率至5％。2007年8月7日，国家税务总局就外籍个人和港澳台居民个人储蓄存款利息个人所得税的有关问题发布了补充通知（国税发[2007]872号）。Recently, The State Council has announced that interest accrued from deposit savings will be taxed at the individual income tax rate of 5% after August 15^th, 2007 （Guowuyuanling,No.502）. On August 7^th 2007 the State Administration of Taxation issued a Complementary Notice on Individual Income Tax of Interest Accrued from Deposit Savings by Foreign indi--viduals and Residents of Hong Kong, Macao and Taiwan （Guoshuifa[2007] No. 872）.

关 键 词：个人储蓄存款 居民个人 利息所得 港澳台 协定税率 人和 储蓄存款利息 国家税务总局 

分 类 号：F812.42[经济管理—财政学]