印花税是一种兼有行为性质的凭证税 ,它的征税范围涉及多种经济合同 ,一般实行由纳税人自行计算、自行购花、自行贴花完税的“三自”纳税办法。其优点是在一定程度上培养了纳税人自觉依法纳税的习惯 ;其缺点是税务机关无法对故意隐匿、虚报、少报应税合同的情况加以检查和鉴别 Stamp duty is a kind of voucher tax which is both behavioral in nature. Its scope of taxation involves a variety of economic contracts. Generally, the “three self” tax payment methods are adopted which are calculated by the taxpayers themselves and purchased by themselves. Its advantage is to cultivate the taxpayers to consciously tax the tax habits according to law. The disadvantage is that the tax authorities can not inspect and identify the cases of intentional concealment, false reporting and underreporting of taxable contracts