中文：

利息税是指对个人或企业在一定时期内取得的利息收入进行征收的税种。在我国，利息税是指对储蓄存款和各种债券的利息收入征收的税收。

征收利息税的原因主要是为了调节社会收入分配，缩小贫富差距，促进社会公平和稳定。同时，利息税也可以促进消费和投资，增加政府财政收入。

利息税的征收方式通常是根据不同的投资品种和投资期限，采用不同的税率进行征收。例如，在我国，储蓄存款的利息收入需要按照20%的税率进行征收，而国债和金融债券的利息收入则可以享受免税优惠。

英文：

Interest tax refers to a tax levied on interest income obtained by individuals or enterprises within a certain period of time. In China, interest tax refers to the tax on the interest income of savings deposits and various bonds.

The reason for imposing interest tax is mainly to adjust social income distribution, reduce the gap between the rich and the poor, promote social equity and stability. At the same time, interest tax can also promote consumption and investment, and increase government fiscal revenue.

The method of imposing interest tax usually adopts different tax rates for different investment varieties and investment periods. For example, in China, interest income from savings deposits is subject to a tax rate of 20%, while interest income from government bonds and financial bonds can enjoy tax exemption benefits.