印花税是隶属地方财政收入的一个税种，由于税额小，一些地方的征纳双方重视不够，加之税目税率多，存在自核自缴误差的可能性大，所以印花税漏征漏缴的问题比较多。无论是日常税务检查还是专项重点稽查都不应忽视对印花税的检查。印花税征管中的漏征漏缴问题可以概括为四... Stamp duty is a tax under the local fiscal revenue. Due to the small amount of tax and the insufficient attention paid by some places, the tax rate of stamps is large, and there is a high possibility of paying errors from the core. Whether it is a daily tax inspection or a special focus inspection should not ignore the stamp duty inspection. The issue of levying and levying in stamp tax collection and management can be summed up in four ...