《印花税暂行条例》及《施行细则》实施13年,其弊端日渐显现。建议国家高层依据新修订的《税收征管法》和现行的《合同法》,结合印花税的征管实际对《印花税暂行条例》及《施行细则》进行修改和完善,使其税制简化,便于征管,尽快融入现代税收管理模式。 1.调整征税范围,扩大税收基础。(1)将《合同法》列举的合同全部纳入征税范围,且对应税凭证不再采取正列举方式,仅对免税凭证进行列举。(2)扩大权利许可证照的征税范围,将主管 The “Stamp Duty Provisional Regulations” and “Enforcement Rules” for 13 years, the drawbacks are becoming apparent. According to the revised “Tax Administration Law” and the current “Contract Law”, the senior officials of the country are suggested to revise and improve the “Provisional Regulations on Stamp Duty” and the “Detailed Rules for the Implementation of Stamp Duty” in line with the actual collection and administration of stamp duty, so as to simplify its tax system and facilitate its collection and management as soon as possible Into the modern tax management model. 1. Adjust the scope of taxation and expand the tax base. (1) The contracts listed in the Contract Law are all included in the scope of tax collection, and the corresponding tax vouchers are no longer listed in the positive way, but the exemption vouchers are listed only. (2) to expand the scope of the license tax levy, will be in charge