印花税是对从事商业活动、产权转让等行为书立、使用及领受的凭证所征收的税种,印花税票是纳税人缴纳印花税时所使用的一种有价凭证。由于印花税征收对象是税法列举的各类经济合同、营业帐簿、产权转移契据及权利许可证明等,由书立、使用、领受人缴纳,是一种兼有行为性质的凭证税,因而印花税票在社会经济活动中被广泛使用。我国的印花税票最早可以追溯到清代, Stamp duty is a type of tax levied on books used, accepted and accepted for engaging in commercial activities and transfer of property rights. Stamp tax is a valuable document used by taxpayers to pay stamp duty. Since the objects of stamp duty collection are all types of economic contracts, business books, deed of transfer of title and license of rights as listed in tax law, they are paid by books, use and recipients, It is widely used in socio-economic activities. Stamp tax stamps in China can be traced back to the Qing Dynasty,