出口货物税收专用缴款书和完税分割单(以下简称专用税票)从1996年采用水印纸涂碳印刷以来,有效杜绝了伪造专用税票骗取出口退税问题。但由于受碳墨技术的限制,涂碳税票底层联次复写字迹不清问题一直没有解决,影响了税款的入库、对账和核算工作。为彻底解决税票复写不清问题,并进一步增强专用税票的防伪性能,国家税务总局决定将专 Dedicated export tax receipts and tax credits split (hereinafter referred to as special tax stamps) from 1996 using carbon paper printing watermark paper has effectively put an end to forged special tax fraud cheat export tax rebate issues. However, due to the limitation of carbon ink technology, the problem of unclear written and unwritten copies of carbon tax receipts has been solved, affecting the collection, reconciliation and accounting of taxes. In order to completely solve the problem of unclear rewriting of tax receipts and further enhance the anti-counterfeiting performance of special tax stamps, the State Administration of Taxation decided to dedicate