KYB CHINA(1999年9月30日中华人民共和国国务院令第272号发布 根据2007年7月20日中华人民共和国国务院令第502号公布的《国务院关于修改〈对储蓄存款利息所得征收个人所得税的实施办法〉的决定》修订)
(Issued by Decree No. 272 of the State Council of the People's Republic of China on September 30, 1999, and revised in accordance with the Decision of the State Council on Amending the Measures for the Implementation of the Levy of Individual Income Tax on Interest Income from Savings Deposits, promulgated by Decree No. 502 of the State Council of the People's Republic of China on July 20, 2007)
根据《中华人民共和国个人所得税法》第十二条的规定，制定本办法。
These Measures are formulated in accordance with the provisions of Article 12 of the Individual Income Tax Law of the People's Republic of China.
从中华人民共和国境内的储蓄机构取得人民币、外币储蓄存款利息所得的个人，应当依照本办法缴纳个人所得税。
Individuals who obtain interest income from Renminbi or foreign currency savings deposits from savings institutions within the territory of the People's Republic of China shall pay individual income tax in accordance with these Measures.
对储蓄存款利息所得征收个人所得税的计税依据为纳税人取得的人民币、外币储蓄存款利息所得。
The tax basis for the levy of individual income tax on interest income from savings deposits is the interest income from Renminbi or foreign currency savings deposits obtained by the taxpayer.
对储蓄存款利息所得征收个人所得税，减按5%的比例税率执行。减征幅度的调整由国务院决定。
Individual income tax on interest income from savings deposits shall be levied at a reduced proportional tax rate of 5%. Adjustments to the scope of reduction shall be decided by the State Council.
对个人取得的教育储蓄存款利息所得以及国务院财政部门确定的其他专项储蓄存款或者储蓄性专项基金存款的利息所得，免征个人所得税。
Interest income from education savings deposits obtained by individuals and interest income from other special savings deposits or savings-type special fund deposits determined by the financial department of the State Council shall be exempt from individual income tax.
前款所称教育储蓄是指个人按照国家有关规定在指定银行开户、存入规定数额资金、用于教育目的的专项储蓄。
The education savings referred to in the preceding paragraph means special savings opened by individuals in designated banks in accordance with relevant state regulations, depositing a specified amount of funds for educational purposes.
对储蓄存款利息所得，按照每次取得的利息所得额计征个人所得税。
Individual income tax on interest income from savings deposits shall be levied on the amount of interest income obtained each time.
对储蓄存款利息所得征收个人所得税，以结付利息的储蓄机构为扣缴义务人，实行代扣代缴。
For the levy of individual income tax on interest income from savings deposits, the savings institution that settles and pays the interest shall be the withholding agent and shall implement withholding and remittance.
扣缴义务人在向储户结付利息时，依法代扣代缴税款。
When the withholding agent settles and pays interest to the depositor, it shall withhold and remit the tax in accordance with the law.
前款所称结付利息，包括储户取款时结付利息、活期存款结息日结付利息和办理储蓄存款自动转存业务时结付利息等。
The settlement and payment of interest referred to in the preceding paragraph includes the settlement and payment of interest when the depositor withdraws funds, the settlement and payment of interest on the interest settlement date for demand deposits, and the settlement and payment of interest when handling automatic rollover of savings deposits.
扣缴义务人代扣税款，应当在给储户的利息结付单上注明。
The withholding agent shall indicate the tax withheld on the interest settlement slip given to the depositor.
扣缴义务人每月代扣的税款，应当在次月7日内缴入中央国库，并向当地主管税务机关报送代扣代缴税款报告表；代扣的税款为外币的，应当折合成人民币缴入中央国库。
The tax withheld each month by the withholding agent shall be paid into the central treasury within 7 days of the following month, and a report on the withholding and remittance of tax shall be submitted to the local competent tax authority; if the tax withheld is in foreign currency, it shall be converted into Renminbi and paid into the central treasury.
对扣缴义务人按照所扣缴的税款，付给2%的手续费。
A handling fee of 2% of the tax withheld shall be paid to the withholding agent.
税务机关应当加强对扣缴义务人代扣代缴税款情况的监督和检查，扣缴义务人应当积极予以配合，如实反映情况，提供有关资料，不得拒绝、隐瞒。
Tax authorities shall strengthen supervision and inspection of the withholding and remittance of tax by withholding agents, and withholding agents shall actively cooperate, truthfully report the situation, provide relevant materials, and shall not refuse or conceal.
对储蓄存款利息所得征收的个人所得税，由国家税务局依照《中华人民共和国税收征收管理法》、《中华人民共和国个人所得税法》及本办法的规定负责征收管理。
The individual income tax levied on interest income from savings deposits shall be collected and managed by the State Taxation Bureau in accordance with the Tax Collection and Administration Law of the People's Republic of China, the Individual Income Tax Law of the People's Republic of China, and these Measures.
本办法所称储蓄机构，是指经国务院银行业监督管理机构批准的商业银行、城市信用合作社和农村信用合作社等吸收公众存款的金融机构。
The term 'savings institutions' as used in these Measures refers to financial institutions approved by the banking regulatory authority of the State Council, such as commercial banks, urban credit cooperatives, and rural credit cooperatives, that absorb deposits from the public.
储蓄存款在1999年10月31日前孳生的利息所得，不征收个人所得税；储蓄存款在1999年11月1日至2007年8月14日孳生的利息所得，按照20%的比例税率征收个人所得税；储蓄存款在2007年8月15日后孳生的利息所得，按照5%的比例税率征收个人所得税。
Interest income accrued on savings deposits before October 31, 1999, shall not be subject to individual income tax; interest income accrued on savings deposits from November 1, 1999, to August 14, 2007, shall be subject to individual income tax at a proportional tax rate of 20%; interest income accrued on savings deposits after August 15, 2007, shall be subject to individual income tax at a proportional tax rate of 5%.
本办法自1999年11月1日起施行。
These Measures shall come into effect as of November 1, 1999.