《中华人民共和国印花税暂行条例》第一条规定,在中华人民共和国境内书立、领受本条例所列举凭证的单位和个人,都是印花税的纳税义务人,应当按照本条例规定缴纳印花税。然而在税收征管工作中发现,印花税是纳税人最容易忽视和漏掉的税种,纳税问题花样百出,应引起税务管理人员的高度重视。 Article 1 of the Provisional Regulations of the People’s Republic of China on Stamp Duty stipulates that all units and individuals that have booked and accepted the vouchers listed in these Regulations in the territory of the People’s Republic of China shall be the obligors of taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions of these Regulations. However, in the work of tax collection and administration, it is found that stamp duty is the most easily overlooked and missed taxpayer, and the tax issues are full of tricks, which should arouse the attention of tax managers.