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根据《财政部 国家税务总局关于储蓄存款利息所得有关个人所得税政策的通知》（财税〔2008〕132号），储蓄存款在2008年10月9日后（含10月9日）孳生的利息所得，暂免征收个人所得税。
Record · chinatax
ACC. 900067729
财税〔2008〕132号
Notice of the State Administration of Taxation on Issues Concerning Individual Income Tax on Interest Income from Savings Deposits of Foreign Individuals
国家税务总局关于外籍个人储蓄存款利息所得个人所得税有关问题的通知
Issuer
—
Date
1999-12-24
Instrument
notice
Cited by
0
This document clarifies that interest income from savings deposits accrued on or after October 9, 2008, is temporarily exempt from individual income tax for foreign individuals, in accordance with the referenced policy.