印花税最早出现于1624年的荷兰,办法是:由纳税人持应课征的凭证到政府指定的地点缴纳税金,政府盖上征税的印记,这就叫印花。后来,在征税凭证上贴印花税票,以此代替印戳。印花税出现后,在世界各地流行。我国在晚清时期已开始酝酿实行,但未成功,直到民国时期才正式开征。 Stamp tax first appeared in the Netherlands in 1624 by taxpayers holding taxable certificates at government-designated locations to pay taxes, and the government stamps the tax, which is called printing. Later, in the tax vouchers affixed stamp stamps, in lieu of stamps. After stamp tax appeared, popular all over the world. Our country started to brew in the late Qing period, but it did not succeed until it was formally introduced during the Republic of China.