【摘要】 中国自1988年恢复开征印花税以来已经发行10版11套国家印花税票。从设计、印制、发行、收藏等角度看,国版印花税票日趋完美,其具有的聚财、收藏、宣传、税文化载体和"名片"功能日益得到发挥。但是,国版印花税票也存在相关制度残缺,选题偏离税收,票面设计唯艺术,税之要素不突出,规格、票铭、志号、附联缺乏规范等问题。改进方向是:制定规范;确立"参照邮票体例,显示税票特征"的基本原则;发掘与税收理念、工作、文化相关的选题;改进图案设计,拓宽发行渠道。更多还原

【Abstract】 Since China resumed its revenue stamps in 1988,11 sets of 10 editions of national revenue stamps have been issued.As far as the design,printing,distribution and collection are concerned,the national revenue stamps are becoming more and more perfect,its functions are given full play,such as wealth accumulation,collection,publicity,carrier of tax culture,and "business card",etc..However,there also exist such problems as lacking of related systems,deviation from the topics of taxes,nominal design only for art’s sake,tax element not prominent,no standards for the specifications,and so on.The way for the improvement should be: establishing relative standards;insisting on the basic principles of "referring to the style of postal stamps and demonstrating the features revenue stamps";exploring the topics related to the ideas,work and culture of taxation;improving the designs and expanding the distribution channels.更多还原