我国现行印花税的立法原则为轻税、严管、重罚。坦是，我们在对企业的稽查实践中发现：企业的纳税观念淡薄，纳税行为不规范，税务部门征管手段滞后。存在的主要问题1、企业不申报、不申请、不贴花的现象严重。根据《征管法》和印花税《暂行条例》规定，纳税人必须向税务部门按 China’s current stamp duty principle of light tax, strict management, heavy penalties. Tan is, we found in the practice of auditing enterprises: the concept of corporate tax weak, tax behavior is not standardized, tax collection and management tools lag. The main problems 1, the enterprise does not apply, do not apply, do not applique the phenomenon is serious. According to the Law of the People’s Republic of China on Tax Administration and the Provisional Regulations on Stamp Duty, the taxpayer must pay the tax authorities