印花税暂行条例1951（印花税核定征收）

1、印花税免税规定

印花税是一个比较特殊的税种，是对在中华人民共和国境内书立、领受印花税条例所列举凭证的单位和个人，印花税的纳税人不仅仅是企业、事业单位，甚至党政机关、个人都包涵在纳税义务人范畴；
此外，印花税条例规定：同一凭证，由两方或者两方以上当事人签订并各执一份的，应当由各方就所执的一份各自全额贴花。因此，无论你们有什么理由，只要是签订了印花税应税合同，都应当按照规定缴纳印花税，你们当地地税部门的做法并无不当之处。

2、印花税经历了几次改革，分别是哪几次

中华人民共和国成立后，由于税收不统一，中央政府于 1950年 1月 30日公布了《全国税政实施要则》，于 12月公布了《印花税暂行条例》，并于 1951年 1月公布了《印花税暂行条例施行细则》，从此统一了印花税法。在此期间，中央政府分别于 1949年 11月发行“旗球图”印花税票；于 1952年 7月发行“机器图”、“鸽球图”印花税票，并一直用到 1958年。当年，全国施行税改，中央取消了印花税并将其并入工商统一税。1988年8月6日中华人民共和国国务院11号令发布《中华人民共和国印花税暂行条例》，规定重新在全国统一开征印花税。是年10月1日，正式恢复征收印花税，国家税务总局监制发行了新中国第三套印花税票，图案表现了宇航、钻井、海陆空交通、炼钢、收割机、大学等，该套印花税票被称为“建设图”。 2001年，中国印制发行了“社会主义现代化建设图”一套九枚的印花税票，还印制小型张一枚。2003年，中国又印制发行了恢复印花税收后的第三套印花税票“中国世界文化遗产图”一套 9枚，同时印制小型张一枚，六连张一枚，小全张一枚，小本票一种，并制作了纪念册。来自百度百科。

3、中华人民共和国印花税暂行条例施行细则英文版

INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON STAMP TAX

(Adopted by the Ninth Executive Meeting of the State Council on
June 24, 1988 and promulgated by Decree No. 11 of the State Council of the
People's Republic of China on August 6, 1988, and become effective as of
October 1, 1988)
Article 1
All units and individuals who execute or receive, within the territory of
the People's Republic of China, documents in the categories specified in
these Regulations shall be taxpayers subject to stamp tax (hereinafter
referred to as "taxpayers"), and shall pay stamp tax in accordance with
the provisions of these Regulations.
Article 2
The following categories of documents shall be taxable documents:
(1) contracts or documents in the nature of a contract with regard to:
purchases and sales, the undertaking of processing, contracting for
construction projects, property leasing, commodity transport, warehousing,
loans, property insurance, technology;
(2) documents for transfer of property rights;
(3) business account books;
(4) certificates evidencing rights or licences; and
(5) other documents that are taxable as determined by the Ministry of
Finance.
Article 3
According to the nature of the taxable document, taxpayers shall calculate
the amount of tax due on the basis of a flat tax rate or a fixed amount
per document. Determination of the specific tax rate or amount of tax
shall be made with reference to the Schedule of Tax Items and Tax Rates
accompanying these Regualtions.
No stamp tax shall be due where the amount of tax payable does not exceed
one jiao. Where the amount of tax payable is one jiao or more, an odd
amount not exceeding five fen shall not be counted; where the odd amount
is five fen or more, the tax shall be calculated as one jiao.
Article 4
The following documents shall be exempt from stamp tax:
(1) duplicates or copies of documents on which stamp tax has already been
paid;
(2) documents executed for the donation of property to the government,
social welfare establishments or schools by the property owner;
(3) other documents which are exempt from stamp tax with the approval of
the Ministry of Finance.
Article 5
Measures for the payment of stamp tax shall be implemented whereby
taxpayers shall, in accordance with the provisions, calculate the amount
of tax payable and purchase and affix at one time the full corresponding
amount of tax stamps (hereinafter referred to as "stamping").
In order to simplify the stamping procedures where the amount of tax to be
paid is relatively large or where frequent stamping is necessary,
taxpayers may apply to the tax authorities to use a tax payment account
instead of stamping, or a periodic payment method.
Article 6
Tax stamps shall be affixed to taxable documents; taxpayers shall cancel
each stamp along its border with a seal or a drawn line. Tax stamps that
have already been affixed may not be reused.
Article 7
Tax stamps shall be affixed to taxable documents at the time of execution
or upon receipt.
Article 8
Where the same document is executed by two or more parties and each party
holds a copy, each party shall be responsible for affixing on its own copy
the full amount of tax stamps due.
Article 9
Where a document on which tax stamps have already been affixed is amended,
resulting in an increase in the value thereof, additional tax stamps shall
be affixed on the document in accordance with the amount of such increase.
Article 10
The tax authorities shall be responsible for the administration of the
collection of stamp tax.
Article 11
The State Taxation Bureau shall supervise the printing of the tax stamps.
The face value of tax stamps shall be denominated in Renminbi.
Article 12
Units issuing or processing taxable documents shall be responsible for the
supervision of taxpayers in respect of the payment of stamp tax in
accordance with the law.
Article 13
Where taxpayers are found to have engaged in any of the following, the tax
authorities shall impose penalties in light of the seriousness of the
case:
(1) in the case of a failure to affix tax stamps, or to affix an
insufficient amount of tax stamps, on taxable documents, the tax
authorities may, in addition to ordering taxpayers to make up the tax
stamps, impose a fine equal to twenty times or less the amount of tax
stamps due;
(2) in the case of a violation of the provisions of Paragraph 1 of Article
6 of these Regulations, the tax authorities may impose a fine equal to ten
times or less the amount of the tax stamps that have not been cancelled by
a seal or a drawn line; and
(3) in the case of a violation of the provisions of Paragraph 2 of Article
6 of these Regulations, the tax authorities may impose a fine equal to
thirty times or less the amount of the tax stamps that have been reused.
In a case where tax stamps have been forged, the tax authorities shall
submit the matter to the judicial authorities for investigation into
criminal liability in accordance with the law.
Article 14
The collection and administration of stamp tax shall, in addition to the
provisions of these Regulations, be administered in accordance with the
pertinent provisions of the Interim Regulations of the People's Republic
of China for Tax Administration.
Article 15
The Ministry of Finance shall be responsible for the interpretation of
these Regulations, The rules for the implementation of these Regulations
shall be formulated by the Ministry of Finance.
Article 16
These Regulations shall become effective as of October 1, 1988.

4、印花税的缴纳时期

你上招行信用卡网站看看，除了mini卡和ketty猫以外，都是当年年费自动免除、刷卡6次免次年年费，消费是用不用密码你可以申请。双币信用卡就是支持美元消费人民币购汇还款，如果你不出国的话，办了也没有多大用。积分都是一样的。

5、中华人民共和国印花税暂行条例施行细则英文版

INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON STAMP TAX

(Adopted by the Ninth Executive Meeting of the State Council on
June 24, 1988 and promulgated by Decree No. 11 of the State Council of the
People's Republic of China on August 6, 1988, and become effective as of
October 1, 1988)
Article 1
All units and individuals who execute or receive, within the territory of
the People's Republic of China, documents in the categories specified in
these Regulations shall be taxpayers subject to stamp tax (hereinafter
referred to as "taxpayers"), and shall pay stamp tax in accordance with
the provisions of these Regulations.
Article 2
The following categories of documents shall be taxable documents:
(1) contracts or documents in the nature of a contract with regard to:
purchases and sales, the undertaking of processing, contracting for
construction projects, property leasing, commodity transport, warehousing,
loans, property insurance, technology;
(2) documents for transfer of property rights;
(3) business account books;
(4) certificates evidencing rights or licences; and
(5) other documents that are taxable as determined by the Ministry of
Finance.
Article 3
According to the nature of the taxable document, taxpayers shall calculate
the amount of tax due on the basis of a flat tax rate or a fixed amount
per document. Determination of the specific tax rate or amount of tax
shall be made with reference to the Schedule of Tax Items and Tax Rates
accompanying these Regualtions.
No stamp tax shall be due where the amount of tax payable does not exceed
one jiao. Where the amount of tax payable is one jiao or more, an odd
amount not exceeding five fen shall not be counted; where the odd amount
is five fen or more, the tax shall be calculated as one jiao.
Article 4
The following documents shall be exempt from stamp tax:
(1) duplicates or copies of documents on which stamp tax has already been
paid;
(2) documents executed for the donation of property to the government,
social welfare establishments or schools by the property owner;
(3) other documents which are exempt from stamp tax with the approval of
the Ministry of Finance.
Article 5
Measures for the payment of stamp tax shall be implemented whereby
taxpayers shall, in accordance with the provisions, calculate the amount
of tax payable and purchase and affix at one time the full corresponding
amount of tax stamps (hereinafter referred to as "stamping").
In order to simplify the stamping procedures where the amount of tax to be
paid is relatively large or where frequent stamping is necessary,
taxpayers may apply to the tax authorities to use a tax payment account
instead of stamping, or a periodic payment method.
Article 6
Tax stamps shall be affixed to taxable documents; taxpayers shall cancel
each stamp along its border with a seal or a drawn line. Tax stamps that
have already been affixed may not be reused.
Article 7
Tax stamps shall be affixed to taxable documents at the time of execution
or upon receipt.
Article 8
Where the same document is executed by two or more parties and each party
holds a copy, each party shall be responsible for affixing on its own copy
the full amount of tax stamps due.
Article 9
Where a document on which tax stamps have already been affixed is amended,
resulting in an increase in the value thereof, additional tax stamps shall
be affixed on the document in accordance with the amount of such increase.
Article 10
The tax authorities shall be responsible for the administration of the
collection of stamp tax.
Article 11
The State Taxation Bureau shall supervise the printing of the tax stamps.
The face value of tax stamps shall be denominated in Renminbi.
Article 12
Units issuing or processing taxable documents shall be responsible for the
supervision of taxpayers in respect of the payment of stamp tax in
accordance with the law.
Article 13
Where taxpayers are found to have engaged in any of the following, the tax
authorities shall impose penalties in light of the seriousness of the
case:
(1) in the case of a failure to affix tax stamps, or to affix an
insufficient amount of tax stamps, on taxable documents, the tax
authorities may, in addition to ordering taxpayers to make up the tax
stamps, impose a fine equal to twenty times or less the amount of tax
stamps due;
(2) in the case of a violation of the provisions of Paragraph 1 of Article
6 of these Regulations, the tax authorities may impose a fine equal to ten
times or less the amount of the tax stamps that have not been cancelled by
a seal or a drawn line; and
(3) in the case of a violation of the provisions of Paragraph 2 of Article
6 of these Regulations, the tax authorities may impose a fine equal to
thirty times or less the amount of the tax stamps that have been reused.
In a case where tax stamps have been forged, the tax authorities shall
submit the matter to the judicial authorities for investigation into
criminal liability in accordance with the law.
Article 14
The collection and administration of stamp tax shall, in addition to the
provisions of these Regulations, be administered in accordance with the
pertinent provisions of the Interim Regulations of the People's Republic
of China for Tax Administration.
Article 15
The Ministry of Finance shall be responsible for the interpretation of
these Regulations, The rules for the implementation of these Regulations
shall be formulated by the Ministry of Finance.
Article 16
These Regulations shall become effective as of October 1, 1988.

6、印花税规范管理工作流程

内容来自用户:阳荣辉

印花税规范管理工作流程
目录
一、印花税岗位职责及对口处室
二、印花税征管工作的总体思路
三、印花税管理要求及流程
四、印花税管理关键点
五、印花税核定征收工作程序
六、印花税税收优惠政策管理
一、印花税岗位职责及对口处室：负责印花税法律、法规、规章和其他规范性文件的贯彻落实；按照管理权限，负责印花税优惠政策及其他涉税相关事项的审核、审批、上报；组织开展印花税税核定征收工作；负责分管税种的调研工作。市局对口处室是税收管理一处。二、印花税征管工作的总体思路：以组织收入为中心，以“信息化管税”为切入点，大力做好征管软件的深度应用，在深化管理上下功夫，重点抓好印花税管理中的热点、难点问题，突出重点税源精细化管理，不断提升分税种规范管理工作的科学化、专业化、精细化水平，提高税收执法规范和税收执法风险防范能力。
三、印花税管理要求及流程
印花税管理的基本要求：为进一步加强印花税征收管理，提高印花税核定征收工作的科学化和规范化，要进一步强化基础管理工作，逐步建立健全印花税基础资料库，充分发挥信息化支撑作用，研究建立科学合理的评估模型，强化对印花税涉税信息的运用、分析和处理功能。
工作体现：根据“大集中”系统采用按期汇总缴纳办法的，未按地方税务机关规定的期限报送汇总缴纳印花税情况报告，经地方税务机关责令限期报告，逾期仍不报告的，或者地方税务机关在检查中发现纳税人有未按

7、税务机关对哪些情形可以进行核定征收印花税

根据《中华人民共和国税收征收管理法》第三十五条的规定和印花税的税源特点，为加强印花税征收管理，纳税人有下列情形的，地方税务机关可以核定纳税人印花税计税依据：
1、未按规定建立印花税应税凭证登记簿，或未如实登记和完整保存应税凭证的；
2、拒不提供应税凭证或不如实提供应税凭证致使计税依据明显偏低的；
3、采用按期汇总缴纳办法的，未按地方税务机关规定的期限报送汇总缴纳印花税情况报告，经地方税务机关责令限期报告，逾期仍不报告的或者地方税务机关在检查中发现纳税人有未按规定汇总缴纳印花税情况的。
地方税务机关核定征收印花税，应向纳税人发放核定征收印花税通知书，注明核定征收的计税依据和规定的税款缴纳期限。地方税务机关核定征收印花税，应根据纳税人的实际生产经营收入，参考纳税人各期印花税纳税情况及同行业合同签订情况，确定科学合理的数额或比例作为纳税人印花税计税依据。各级地方税务机关应逐步建立印花税基础资料库，包括：分行业印花税纳税情况、分户纳税资料等，确定科学合理的评估模型，保证核定征收的及时、准确、公平、合理。
来源于网络

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