论文部分内容阅读
印花税是世界各国普遍征收的一种税种,主要在领费、书立凭证中征收,其特点是征收面广,所取甚微。其形似邮票,有时还充作邮票使用。我国印花税种始于清末,但真正开征是在民国二年(1913年3月1日),宁夏地区于当年6月开征印花税。之后数年里,宁夏地方当局为了防止税源流失,自己印制发行了印花税票6种。1940年由于国民党中央政府的制止,宁夏停止使用地方自印的印花税票,使用中央政府统一印制的印花税票。新中国成立后,保留了印花税种,宁夏使用由西北税务总局印制的印花税票。1958年印花税撤并入工商税。1988年我国又恢复了印花税种。改革开放以来,收藏热渐渐出现,国际集邮联合会将印花税票列为集邮范围,印花税票成为收藏中的一个新的门类,本人首次将几年来收藏的宁夏地区发行使用的部分印花税票公布于世,供大家研究欣赏。
Stamp duty is a kind of tax generally levied in various countries in the world. It is mainly collected in the form of payment of fees and book vouchers. It is characterized by a wide range of expropriation and little take-up. It looks like a stamp, sometimes used as a stamp. The stamp duty tax in our country started in the late Qing Dynasty, but the real levy was in the second year of the Republic of China (March 1, 1913). The stamp tax was levied in Ningxia in June of that year. After a few years, Ningxia local authorities in order to prevent the loss of tax sources, printed and printed their own 6 kinds of stamp duty. In 1940, due to the suppression of the Central Government of the Kuomintang, Ningxia stopped using printed stamps printed locally, using printed stamps uniformly printed by the central government. After the founding of New China, the stamp tax was retained and Ningxia used stamp stamps printed by the Northwest Taxation Administration. 1958 stamp tax merged into the industrial and commercial tax. In 1988, China also restored stamp tax. Since the reform and opening up, the collection of hot money is gradually emerging, the International Philatelic Federation stamp tax stamps as a stamp duty range, stamp stamps become a new category in the collection, I for the first time in recent years the collection of part of the stamp tax issued in Ningxia region , For everyone to study and appreciate.