I. Deposits of urban and rural residents and units

(1) Current account: 0.36%

(2) On a regular basis

1, lump-sum deposit and withdrawal

Three months: 1.7 1%

Half a year: 1.98%

One year: 2.25%

Two years: 2.79%

Three years: 3.33%

Five years: 3.60%

2. lump-sum deposit and withdrawal, deposit and interest.

One year: 1.7 1%

Three years: 1.98%

Five years: 2.25%

2. Living and working (60% discount for one-time and one-time payment of the same grade interest rate within one year)

Two. Agreed deposit: 1. 17%

Three. deposit at notice

One day: 0.8 1%

Seven days: 1.35%

: interest tax

Interest tax is actually a tax item of personal income tax, that is, "interest, dividends and bonus income" personal income tax.

At present, the state stipulates that interest on savings deposits is temporarily exempt from interest tax. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Doing a Good Job of Temporary Exemption from Personal Income Tax on Savings Deposit Interest Income, personal income tax on savings deposit interest income will be temporarily exempted from 2008. 10.9, that is, interest tax will be temporarily exempted from 2008. 10.9.

Please note that not all the interest earned after June 5438+00.9, 2008 is tax-free, but the interest earned by savings deposits is taxed in stages:

Interest on savings deposits before1.1999.10.31is not subject to personal income tax;

2. Personal income tax shall be levied at the reduced rate of 20% on the interest generated from savings deposits from June 5438+0999.1day to August 20071day;

3. Personal income tax shall be levied at the reduced rate of 5% for the interest generated from savings deposits from August 2007 to August 200810.8;

4. Interest generated from savings deposits after 10.9 (including10.9) in 2008 is temporarily exempted from personal income tax.

The role of interest tax:

1. Residents' income level is affected by interest tax, which regulates wealth inequality and the gap between the rich and the poor.

2. Influence residents' savings through the change of real interest rate.

3. Promote the transfer of residents' savings to the investment field.

4. Promote the increase of private investment by reducing the opportunity cost of private investment, and form a lasting growth mechanism of social investment.

5. Restrain the growth of savings and expand the recurrent consumption expenditure.

6. Increase fiscal revenue.

Calculation formula of bank pre-tax interest

1, pre-tax interest = principal × interest rate× deposit period.

2. Interest tax = principal × interest rate × deposit term × tax rate

3. After-tax interest = interest ×( 1- interest tax)