摘要
印花税票的研究在大陆之外的华邮界和欧美国家渐成一种学问,而中国清代印花税票的版本还存争议。从目前华邮界的争议入手,根据历史文献与实物,对清代印花税票的版本进行考证,认为清代印花税票有"两版一样",即美国版印花税票、日本版印花税票、英国版印花税票草图印样。红印花原票不是"印花税票"而是海关印纸;美国版印花税票是清代实贴票,但其印制时间仍存争议;日本版印花税票于1903年印制但未使用;英国版印花税票未印制但有草图印样。
The study of the revenue stamps among the Chinese stamp communities outside China's Mainland,Europe and America has become a scholarship of its own,but opinions on the Qing Dynasty editions of China's revenue stamps remain divided..Starting from this differences in opinion among the Chinese stamp community,the paper explores the Qing Dynasty editions of China's revenue stamps based on the historical archives and relics and concludes that the Qing Dynasty editions of China's revenue stamps have "two editions of identical version",i.e.,American edition,Japanese edition,British edition draft design seal and that the original red stamp is not "stamp",but customs printing paper while the American edition is the Qing dynasty discount stamp with the time of printing in dispute,and that the Japanese edition was printed in 1903,but not released and the British edition was at the stage of designing draft.
出处
《江西财经大学学报》
CSSCI
北大核心
2010年第6期94-97,共4页
Journal of Jiangxi University of Finance and Economics