文档介绍：安徽大学
硕士学位论文
现行印花税征收管理研究
姓名:陈春华
申请学位级别:硕士
专业:公共管理(MPA)
指导教师:丁先存;徐春雷
2010-05
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

1
ABSTRACT
Revenue is based on national political power 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 infiltrated 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, impact and features a growing concern and
attention.
This article from domestic and overseas 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 overseas stamp tax collection and management
development trends, the existing stamp duty collection and management 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 collection and management level; strengthening
legislation raising stamp tax documents and legal reform stamp duty to improve our
securities tax system, and four aspects of reform and perfect stamp tax collection and
management system.
Keywords: Tax stamp collection countermeasures