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现代社会经济交往日益频繁,单位和个人领取工商营业执照,设立使用营业账薄,签订购销合同、借款合同等已是非常普遍的事情。然而许多人对这些行为所涉及的印花税问题却很陌生,不甚了解。印花税是个古老的税种,也是国际通行的税种,1624年创始于荷兰。它的征收是为了加强各类凭证和合同的管理,税负很低,但常常被纳税人所忽视。本期特编发以下一组有关印花税的文章,以飨读者。
In modern society, economic exchanges have become increasingly frequent. It is very common for units and individuals to receive commercial and industrial business licenses, set up business book accounts, sign purchasing and sales contracts, and loan contracts. However, many people are unfamiliar with the issue of stamp duty involved in these acts and do not understand them very well. Stamp tax is an ancient tax, but also an internationally accepted tax type. It was founded in the Netherlands in 1624. It is levied to strengthen the management of all types of vouchers and contracts, the tax burden is very low, but often overlooked by taxpayers. This issue of special issue of the following set of articles on stamp duty to readers.