文档介绍：1 摘要税收是凭借国家政治权力参与国民收入分配的一种方式, 主要目的是为保证国家机器的正常运转,有效地筹集财政收入,从而满足国家政权的物质需要。在现实生活中,税收几乎已经渗透到我们生活中的每一个角落,衣食住行、柴米油盐样样都离不开“税”。其中印花税这一税种因其历史悠久、作用特殊、影响深远等特点越来越受到人们的关注和重视。本文从国内外印花税理论研究和征收管理的现实情况入手, 沿着提出问题—分析问题—解决问题的思路, 首先研究了印花税税收制度发展的几个基本问题以及国外印花税征管发展趋势,再研究中国现行印花税征收管理的实践,并提出实践中存在的问题及产生原因分析,最后论述从修改《印花税暂行条例》及《施行细则》与相关法律相适应;进一步提高印花税征收管理水平;加强立法提高印花税凭证的法律地位; 改革股票交易印花税以完善证券税收体系等四个方面改革和完善印花税征收管理制度。关键词: 税收印花税征收对策建议 3 ABSTRACT Revenue is based on national political pow er in national e distribution as a way, the main purpose is to ensure that the State of the normal operation, effective mobilization of financial e in order to meet the Government of the material needs. In reality, almost revenue have infi ltrated into our daily life of each of the corner, living rice, oil, salt "everything is inseparable from tax." The stamp duty this tax due to its long history, special, imp act and features a growing concern and attention. This article from domestic and overs eas stamp duty theoretical research and collection and management of the reality of proceed along the questions, analysis, solving the problem of ideas, initially on the stamp tax revenue system development of such fundamental issues as well as ove rseas stamp tax collection and management development trends, the existing stamp dut y collection and mana gement practices, and the practical problems and of the analysis , and finally on the revision of the stamp duty provisional regulations and the details of implementation with the relevant law needs to further enhance stamp tax collec tion and management level; strengthening legislation raising stamp tax documents a nd legal reform stamp duty to improve our securities tax system, and four aspects of reform and perfect st amp tax collection and management system. Keywords: Tax stamp collection countermeasures 5 第 1 章绪论 研究背景新中国成立 60 多年来,国家政治、经济形势的每一次重大发展变化,都深刻地影响着税收制度的发展与变革,尤其是 1992 年 9月党的十四大以来,我国税收制度建设在建立社会主义市场经济体制的战略总目标指引下,得到了全面的加强、税收制度的改革也