摘要
对印花税的历史沿革进行了探讨,从法律角度分析了我国现行印花税制的法理基础,提出通过调整征税范围,扩大税收基础;调整征税标准,简并税目税率;明确扣缴义务人,加强源泉控管等完善印花税等建议。
In this paper, we discussed the history of stamp duty. From a legal point of view, we analyzed the legal basis of current stamp duty system in China. Also we proposed some measures such as adjusting taxation ranges, expanding taxation basis, adjusting taxation standards, decreasing tax rates, identifying tax payers, and strengthening control and management of sources.
出处
《太原科技》
2009年第2期38-39,共2页
Taiyuan Science and Technology
关键词
印花税
税收法定主义
税收公平主义
stamp duty
tax statutory doctrine
tax fairness doctrine
