1989年新开征的印花税是对书立、领受购销合同等凭证行为征收的税款。实行由纳税人根据规定自行计算应纳税额,购买并一次贴足印花税票的缴纳办法。印花税具有明显的特点:自行计税、自行贴花、自行注销。但在财税大检查中我们发现,在征收印花税过程中存在着一些具有普遍性的问题:1.商事活动中的各种合同,错贴漏贴税票;2.各种类型的保险合 The stamp tax levied in 1989 is a tax levied on books, contracts of purchase and sales, and other vouchers. Implementation by the taxpayers according to the provisions of their own tax payable, purchase and paste stamp stamps once paid approach. Stamps have obvious characteristics: tax on their own, self-applique, write-off on their own. However, in the large inspection of tax revenue, we found that there are some common problems in the process of collecting stamp duty: 1. Various types of contracts in commercial activities are misplaced; 2. Various types of insurance