印花税国际比较

An International Comparison of Stamp Taxation

印花税具有古老的历史,是世界各国普遍采用的一个税种。本文首先对比了部分国家(地区)的印花税税制要素,并从名义税负和实际税负两个方面比较了各国(地区)印花税税负水平,最后,具体分析了印花税在世界各国(地区)所起的聚财作用。

With time honored history, the stamp tax is a popular form of taxation adopted by various countries. In this article, a comparison of the elements of stamp tax systems among certain countries or regions is proposed primarily, and then the level of tax burdens in these countries or regions in terms of their nominal and effective tax burdens are well compared, so eventually wealth gathering effect about stamp tax worldwide is specifically analyzed.