印花税的征税范围包括哪些？一文讲清

版式税（印花税）是指我国税收法律规定的一种税种，有部分的交易行为必须缴纳这种税款，主要是以税据形式征收，有部分地方又叫“记帐税”。简单来说，印花税就是有税据的税款。按照定义，印花税所征收的范围包括两大方面，一是以国家征收的版式税；二是以地方政府征收的版式税，两者在范围和税款上都有相应的区别。



一是国家征收的版式税。主要范围包括书刊、期刊、报纸、复印等书籍信息产品（即证券、债券、票据等金融状财物）；国内的公募基金交易等金融交易；计算机系统安装和维护服务交易；印刷厂、刻制厂等印刷加工服务业；注册会计师、会计师事务所的交易。此外，全国统一收取的抵偿费（即补偿费）、特许权费等交易也属于版式税的征税范围。

二是地方政府征收的版式税，主要包括各类合同的手续费；工程建设、配套材料及其他服务等；公司的物业租赁交易；拆建、租赁房屋、土地等；不具归属性的无形资产；购买出售车辆（自行车）手续费；实物受让或转让实物；航空机票销售等。

由此可见，印花税的征税范围广泛，包括各类文字、金融、加工服务等的交易，以及地方政府征收的各类合同手续费、物业租赁交易等，为国家和地方政府提供了财政收入来源，推进国家经济发展，促进社会共同繁荣。由于印花税收范围的广泛，负担的财政支出也会很大，因此，印花税的征收方式也必须规范，由有关部门加强监管，务必保障用税款的合理、合法、正当使用，以保证公平、公正的征税规则，进一步完善和完善现行的印花税法律法规，从而有效促进经济发展、保障社会公平正义。



In taxation, the stamp tax, also known as the stamp duty, refers to a kind of tax imposed by the laws of Chinese taxation. Some transactions must pay this tax, which is mainly collected in the form of tax documents, and it is called the "accounting tax" in some places. Simply put, stamp tax is a kind of tax with receipts. According to the definition, the scope of stamp tax collection includes two aspects, one is the stamp tax levied by the State, and the other is the stamp tax levied by the local government, which is different in scope and taxation.

The first is the stamp tax levied by the State. The main scope includes books, periodicals, newspapers, photocopies, and other book information products (that is, financial property such as securities, bonds, bills, etc.); Domestic public fund transactions and other financial transactions; Computer system installation and maintenance services; Printing processing services such as printing plants and engraving plants; Transactions of registered accountants and accounting firms. In addition, compensations (that is, compensations) and franchise fees collected nationally also belong to the scope of stamp tax collection.

Second, the stamp tax levied by the local government, mainly include a variety of contract charges; Construction engineering, supporting materials and other services; Property leasing transactions of companies; Demolition, leasing of buildings, land, etc.; Intangible assets without attribution; The handling fee for buying and selling vehicles (bicycles); Physical transfer or assignment of the physical property; Air ticket sales, etc.

It can be seen that the scope of stamp tax collection is wide, including various transactions such as all kinds of texts, finance, processing services, as well as various types of contract fees, property leasing transactions collected by local governments, providing a source of financial revenue for the state and local governments, promoting the economic development of the country, and promoting the common prosperity of the society. Due to the wide range of stamp tax collection, the financial expenditure burden is also considerable. Therefore, the collection method of stamp tax must be standardized, and the relevant departments should strengthen supervision to ensure the reasonable and legal use of the tax money, so as to ensure the fair and just tax rules, further improve and improve the existing stamp tax laws and regulations, so as to effectively promote economic development and ensure social fairness and justice.