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印花税作为一种小税种,税率低,在税收收入中所占比重不大,一般不会对纳税人造成过重的经济负担。因而,不少纳税人也不会太多关注该税种,对此知之甚少。但印花税其实与我们的日常生活息息相关。笔者将对印花税的历史沿革进行研究,从法律角度出发,探讨我国现行印花税制中存在的问题,并提出完善印花税制的建议。一、我国印花税的历史中国的印花税历史可追溯至清朝。我国曾在清朝末年制定印花税法,但没有执行。1912年10月,北洋政府又
As a small tax, stamp duty is low, its tax rate is low, its share in tax revenue is not large, and taxpayers are generally not burdened with excessive economic burden. Therefore, many taxpayers will not pay too much attention to the tax type, which is poorly understood. But stamp duty is actually closely related to our daily life. I will study the historical evolution of stamp duty from the legal point of view, to explore the existing problems in China’s stamp duty system, and put forward suggestions to improve the stamp duty system. First, the history of China’s stamp duty Stamp tax history in China can be traced back to the Qing Dynasty. China had enacted the stamp duty law in the last years of the Qing Dynasty, but it did not implement it. October 1912, Beiyang government again