2004年度税务人员在对某工业企业进行税务检查时发现,该企业办税人员由于对印花税政策理解错误,导致企业权利许可证照多贴印花税票20元,采取核定征收办法的“购销合同”多缴印花税18295元。对此,征纳双方争议的焦点集中在多贴和多缴印花税能否抵退。税务人员认为,对该企业多贴 In 2004, the tax officials conducted a tax inspection on an industrial enterprise and found that due to the misunderstanding of the stamp duty policy, the tax-service personnel of the enterprise paid more than 20 stamp stamps of the license for enterprise rights and overdone the “purchase and sales contracts” adopting the verification and collection methods Stamp duty 18295 yuan. In this regard, the focus of the dispute between the two sides focused on whether the multi-paste and overdue stamp duty can be set back. Tax officials believe that the company more affixed