利息税存废的经济学分析

开征储蓄存款利息税可起到了一定的刺激消费、抑制居民储蓄存款的作用,但征税后对消费和储蓄的总效应为消费减少而储蓄增加。这是利息税对储蓄的收入效应和替代效应在中国具体的市场经济环境中综合作用的结果。为此,政府应采取措施改善居民对未来收支的预期,制定配套保障体系和税收政策,加快建设高效资本市场的步伐,引导一部分储蓄存款进入证券投资领域,合理调整居民消费和投资结构。

On the Economic Analysis of the Existence and Abolishment of the Interest Tax

Although the levy of the interest tax has some effect on the stimulating of people's consumption and restraining of their deposit,it hasn't stopped the climbing tendency of the deposit.The reason is that the whole effect of the levy of interest tax is consumption's decrease and deposit's increase.And this is the integrated result of the income effect and substitute effect of interest tax in China's market economy environment.So the government should take steps to influence people's future income and expense expect,work out social security system and other tax policies,step out to build a high efficiency capital market,introduce some deposit be invested into securities business,make the structure of people's consumption and investment rationalized.