国务院决定从１９９９年１１月１日起恢复征收储蓄存款所得个人所得税即利息税以来 ,私营企业是否缴纳利息税成为人们谈论的焦点话题。根据有关规定 ,国家对私企不征利息税。根据《企业所得税暂行条例》第一条和第二条之规定 ,实行独立经济核算的私营企业是企业所得税的纳税义 Since the State Council decided to reinstate the personal income tax on savings deposits as interest tax since November 1, 1999, whether private enterprises pay interest tax has become the focus of discussion. According to relevant regulations, the state does not impose interest tax on private enterprises. According to the provisions of Article 1 and Article 2 of the Provisional Regulations on Enterprise Income Tax, the private-owned enterprise that implements independent economic accounting is the tax liability of the enterprise income tax