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印花税于1664年创始于荷兰,以后世界一些国家相继采用。目前设置印花税的已有92个国家和地区。我国也恢复开征该税。开征印花税的国家,尽管国情不同、政治制度和经济条件各异,但在制订印花税具体政策上有许多相似之处。如,征税对象均以有效凭证为主;税率、税额的设计都是按照从轻从简的原则确定;征收管理均以定额贴花为主,辅以填开完税凭证;实行地方征
Stamp tax was founded in the Netherlands in 1664, and later adopted by some countries in the world. There are currently 92 countries and regions that have set stamp duty. My country also reintroduced the tax. The countries that charge stamp duty have many similarities in formulating specific policies on stamp duty despite their different national conditions and their different political systems and economic conditions. For example, taxpayers are mainly valid vouchers; the design of tax rates and tax amount are all based on the principle of simplification; collection management is mainly based on fixed decals, supplemented with tax payment vouchers; local taxation