《中华人民共和国印花税暂行条例》规定:印花税票应当粘贴在应纳税的凭证上,并由纳税人在每枚税票的骑缝处盖章注销或者画销。然而,目前许多应纳税的凭证没有设置印花税票粘贴处,致使印花税票的粘贴、画销很不规范。有的单位不将印花税票贴在应纳税凭证上,而把印花税票象集邮一样收藏起来。因此,应纳印花税的凭证应统一设置“印花税票粘贴处”(或注明缴款书号码),以便粘贴和检查。同时,各单位应设立印花税票登记 Provisional Regulations of the People’s Republic of China on Stamp Duty stipulates that stamp stamps should be affixed on taxable vouchers and taxpayers stamp their stamps or stamps on each stamp. However, at present, many taxable certificates do not have a stamp stamping office, which results in the stamping of stamps being very irregular. Some units do not stamp stamps on taxable vouchers, stamp stamps like the stamp collection like. Therefore, the certificate of stamp duty should be uniformly set “Stamp Duty Paste Department” (or specify the payment book number) for pasting and inspection. At the same time, all units should set up stamp tax registration