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1988年8月6日国务院第11号令发布了《中华人民共和国印花税暂行条例》,并决定自1988年10月1日起在全国施行。印花税是对经济活动和经济交往中书立、领受的凭证征收的一种税。它的征税对象是印花税暂行条例所列举的各种凭证,由凭证的书立、领受人缴纳,是一种兼有行为性质的凭证税,印花税具有征收面广,税负轻,由纳税人自行购买并粘贴印花税票完成纳税义务等特点。印花税暂行条例列举征税的凭证,主要有以下几类:(1)购销,加工承揽、建设工程承包、财产
On August 6, 1988, State Council Decree No. 11 issued the Provisional Regulations on the Stamp Duty of the People’s Republic of China and decided to go nationwide on October 1, 1988. Stamp duty is a tax levied on documents stamped and accepted in economic activities and economic exchanges. Its objects of taxation are all kinds of vouchers listed in the Provisional Regulations on Stamp Duty, which are paid by the book-holder and the receiver of the vouchers. It is a voucher tax that is both behavioral in nature. Stamp tax has the characteristics of wide collection and low tax burden. Taxpayers To purchase and paste stamp stamps to complete their tax obligations and other characteristics. The Provisional Regulations on Stamp Duty cites the vouchers for taxation mainly in the following categories: (1) Purchase and sale, processing contract, construction contract, property