印花税自开征迄今,在各级税务征收机关的努力下,征管上取得了一定成绩,但由于各种主客观原因,目前仍存在着不少问题: 一是纳税人纳税意识薄弱。由于税务部门对印花税的宣传力度不够,印花税虽已开征多年,但至今仍有一部份纳税人甚至还没有印花税这一概念.而一部分纳税人对印花税的认识仅仅局限于“营业 Since the tax collection has hitherto been made, efforts have been made at the taxation authorities at all levels to achieve certain results in the collection and administration of taxpayers. However, due to various subjective and objective reasons, there are still many problems at present: First, the taxpayers’ awareness of paying taxes is weak. As tax authorities do not promote stamp duty for many years, stamp duty has been introduced for many years, but so far some taxpayers still do not even have the concept of stamp duty, and some taxpayers’ understanding of stamp duty is limited to "business