随着社会经济的不断发展,新的交易形式不断的出现,而国家的税收政策法规在某种程度上有一定的滞后性,这在某些领域造成了纳税人和税收主管机关“各自为政”和“无据可依”的局面。而在新的法规颁布之后,由于纳税人和税收主管机关对法规的不同理解亦会引起征缴双方的争议。本文以某发电企业处理合同印花税事宜为例,说明了“法律不溯及以往”原则的具体运用以及企业在处理税收主管机关争议时采取的恰当的措施,并对这一案例的现实意义做简单的分析和探讨。 With the continuous development of social economy, new forms of transactions continue to emerge, and the taxation laws and regulations of the country have a certain degree of lag. This has caused taxpayers and tax authorities in some fields to “go it alone” “And ” no evidence to “situation. After the promulgation of the new laws and regulations, different understandings of laws and regulations by the taxpayers and tax authorities will also cause controversy between the two parties. This paper takes a power generation enterprise as an example to deal with the issue of contract stamp tax, illustrates the concrete application of the principle of ”retrospective law" and the appropriate measures taken by the enterprises when dealing with disputes of the tax authorities, and the practical significance of this case Do a simple analysis and discussion.