第六条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。

Article 6 The collection of individual income tax to the income of savings deposit interest shall be computed and collected based on the income from interest every time.

第三条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。

Article 3 The tax basis for calculating the individual income tax on savings interest shall be the income derived from the Renminbi or foreign currency savings interest received by a taxpayer.

第四条对储蓄存款利息所得征收个人所得税，适用20％的比例税率。

Article 4 The collection to individual income to savings deposit interest shall apply proportional tax rate of 20 percent.

对利息所得税降低了当期消费的机会成本,从而刺激人民减少储蓄.

Taxing interest the opportunity cost of present consumption and thereby creates incentives to lower saving.