对储蓄存款利息所得征收个人所得税的实施办法Article 7In force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。Administrative Regulations · State Council · In force from —Article 6Back to full textArticle 8