目前,在诸多应缴纳印花税的凭证上没有设置(增加)“印花税票粘贴”栏,所以,有的会计人员将印花税票贴在营业帐簿、权和,许可证照、产权转移书据等纳税凭证的塑料封皮上,由于塑料制品不易粘贴,容易造成脱落遗失;有的财会人员把单位购置的印花税票,不贴在纳税凭证上,而是把它当作邮票自行收藏;还有的会计人员或会计主管人员,为了应付税务机关的印花税票大检查,将上年纳税凭证上未注销的印花税票撕下来,粘贴在下年度的纳税凭证上凡此种种,做法不一。 At present, there is no “increase” “stamp stamp affixed” column on many vouchers to be paid with stamp duty, so some accounting staff attach stamp stamps to business books, rights and licenses, license holders, transfer of title books, etc. Taxpayers plastic cover, because plastic products are not easy to paste, easily lead to loss of loss; some accounting personnel to stamp units purchased stamps, not on the tax vouchers, but to treat it as a stamp collection; and accounting Personnel or accountants in charge of tax authorities in order to cope with the stamp tax inspection, the tax invoices on the previous year unwritten stamps torn off, pasted in the next year’s tax vouchers on all these, different practices.