晋察冀边区1938年5月起开征印花税并印行“晋察冀边区印花税票”,这是抗日战争时期我革命根据地第一个开征印花税并印行印花税票的政区。本文对晋察冀边区开征印花税的历史背景及其作用、边区印花税票的印制颁用以及边区印花税票赝品的出现与辩伪打假等试作初步探讨。 The Shanxi-Chahar-Hebei Border Region imposed the stamp duty on May 1938 and printed the stamp tax stamp for the border area with the Shanxi-Chahar-Hebei border area. This is the first district in the revolutionary base area during the war of resistance against Japan that started stamp stamps and printed tax stamps. This article tries to make a tentative discussion on the historical background and function of stamp tax levied on the margin of Shanxi-Chaha-Ji region, the issuance and printing of stamp stamps in the border area, the emergence of fake stamp tax stamps in the border area and the counterfeiting and counterfeiting.