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(一九五零年十二月十五日政务院第六十三次政务会议通过,十二月十九日政务院公布)第一章总则第一凡在本国境内因商事、产权等行为所书立或使用之凭证,除另行规定者外,均依本条例交纳印花税。第二条印花税以凭证书立人、领受人或使用人为纳税义务人,依照本条例税率表之规定,在凭证上贴用印花税票(以下简称贴花)。第三条印花税票由中央人民政府财政部税务总局监制,发交各地税务机关销售;各地税务机关并得委托银行、邮局、合作社或工商业户
(Adopted by the 63rd Session of the Administrative Council of the State Council on December 15, 1950, Announced by the State Council on December 19) Chapter I General Provisions Article 1 General Provisions shall be made on the books of commercial and property rights Or certificate of use, unless otherwise provided, stamp duty shall be paid in accordance with this Ordinance. Article 2 The stamp duty shall be established on the basis of a certificate, and the recipient or user of the taxpayer shall affix a stamp duty stamp (hereinafter referred to as the applique stamp) on the voucher according to the provisions in the rate schedule of the present Regulations. Article 3 Stamp duty stamps shall be printed by the State Administration of Taxation of the Ministry of Finance under the Central People’s Government and shall be sold to the tax authorities at all localities for sale. Tax authorities at all levels shall also entrust banks, post offices, cooperatives or commercial and industrial households