企业的应纳税凭证,应按规定税率或税额购买印花税税票,一次贴花。对应纳税额较大或贴花次数频繁,可向税务机关申请,采用以税款缴款书代替贴花或按期汇总缴纳的办法。在对应税凭证贴印花税税票时,应将税票粘贴在应纳税凭证上,并在每枚税票的骑缝处盖戳注销或画销。印花税贴花,只对正式签署本贴花,副本、抄本视同正本使用时,也应另贴印花。已贴花的凭证,如修改、增加所载金额,其增加部分应补贴印花。应税合同如在国外签订,应在国内使用时贴花,金额以外币表示的,按国家外汇管理局公布的外汇牌价,折合人民币计算应纳税额贴花。 Enterprises should pay tax documents, tax rates or taxes should be required to purchase stamp tax stamps, a decal. If the tax amount is large or the number of the decal is frequent, you can apply to the tax authorities to adopt the method of paying the tax payment book instead of the decal or the periodic payment. Stamp duty stamps should be affixed to taxable vouchers and stamped or drawn on the stitching of each stamp. Stamp decals, only the official signed the decal, a copy, copy as the original use, should also be another affixed printing. Have decals certificate, such as amendments to increase the amount contained, the increase should be subsidized printing. If a taxable contract is signed abroad, it should be decalized when used domestically, and the amount is denominated in foreign currencies, the tax payable shall be calculated in Renminbi according to the exchange rate quoted by the SAFE.