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    方仁055主页 >> 文章 >> 课堂随想 >> 浏览信息《对六年级下册利息税计算的教材修改建议》

    课堂随想 | 评论(1) | 阅读(629)
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    星期六   晴天 
    主题 对六年级下册利息税计算的教材修改建议

    对六年级下册利息税计算的教材修改建议

     

    兴化市楚水小学  於以华

     

          苏教版数学教材整体上看非常好,能够联系社会实际,切合学生生活。但由于版本已使用了几年,有一些地方已不能与实际生活相符,如利息税问题。

     

          六年级下册第一单元“百分数的应用”中关于利息税都是沿用2007815日至2008108日的(5%)。其实现在利息税已经停征,从2008109日之后孳生的利息不再征收利息税了,可是教材中没有进行相应的调整。课本中第5页中例3后的“试一试”就存在不严谨的数学问题:亮亮的存期是2年,一直到200910月才到期。可是2008109日后就不再征收利息税了,如何计算这道题中的利息税对小学生来说就有一定的难度,就是老师可能也无法准确计算。其实正确的计算方法应该把亮亮的存期分为2个阶段,200710月到2008108日为第一阶段,这阶段孳生的利息按照5%的利率缴纳利息税。第二阶段为存期剩下的阶段,这期间所孳生的利息不征收利息税。

     

          纵观我国利息税的历史,利息税的征收与调整经过几次变化:

     

          ⑴新中国的利息税始于1950年,当年颁布的《利息所得税条例》规定,对存款利息征收10%(后降为5%)的所得税;

     

          1959年利息税停征,直至1999111日。因此储蓄存款从1959年至1999111日之间孳生的利息所得,不征收个人所得税;

     

          1999111日再次恢复征收,利息税率为20%。因此储蓄存款在1999111日至2007814日孳生的利息所得,按照20%的比例税率征收个人所得税;

     

          2007年下半年国家调整了利息税,有20%降至5%。所以储蓄存款在2007815日至2008108日孳生的利息所得,按照5%的比例税率征收个人所得税。

     

          2008年下半年国家有暂停征收利息税。所以储蓄存款在2008109()后孳生的利息所得,暂停征收个人所得税。

     

          今后国家根据社会经济发展的变化,可能还会做出一定的调整。

     

          针对这样的调整,对教材的修订我的建议是:

     

          ⑴修改例题,避免出现分阶段纳税的问题(包括银行利率的变化)。也可以用2007815日之前的20%的利息税税率。

     

          ⑵将上述利息税的调整与变化纳入“你知道吗”栏目之中,作为一个完整的内容对学生进行宣传,并在最后留下调查栏:根据国家税法规定,个人在银行存款所得的利息现在要按照        的利率缴纳利息税。

     

          我认为这样处理:一是有利于对学生进行利息税史的教育,让学生从利息税的变迁感受祖国的发展变化;二是便于处理一些具体题目的税率,当然教材改编时应尽量不出现跨2个税率变化的计算问题;三是有利于学生培养学生的实际调查能力——实际调查最新的利息税税率,使教材以不变应万变。

     

          不知我的想法如何,请专家指导!

    方仁055 发表于:2011-5-14 21:49:22

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