平安客运有限责任公司是一家新成立的公司,主要从事旅客运输业务。该公司根据国家相关规定和客运业务实际,每年都缴纳了交强险、第三责任保险、车辆损失险、车辆盗抢险、车上人员责任险等保险。当地税务机关在征管信息比对时发现,该公司没有申报“财产保险合同”印花税,遂要求该公司补报印花税。在补报过程中,该公司就有关险种是否应缴印花税与税务人员产生争议。争议的焦点主要集中在“车上人员责任险、第三 Ping An Passenger Co., Ltd. is a newly established company, mainly engaged in passenger transport business. According to the relevant state regulations and the actual business of passenger transport, the company pays the annual insurance insurance, third liability insurance, vehicle loss insurance, vehicle robbery and rescue, and onboard liability insurance. Local tax authorities in the collection of information comparison found that the company did not declare ”property insurance contract “ stamp duty, then asked the company to make up for stamp duty. In the process of filing a report, the company has disputes over whether taxpayers should be paid stamp duty and tax officers. The main focus of the controversy is on the ”Liability Insurance for Car Workers," the third