对储蓄存款利息所得征收个人所得税的实施办法Article 2In force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。Administrative Regulations · State Council · In force from —Article 1Back to full textArticle 3