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印花稅票是一種有價證券,指在憑證上直接印有固定金額,專門用于征收印花稅稅款,并必須粘貼在應納稅憑證上。

Stamp duty ticket is a kind of negotiable securities, which means that a fixed amount of money is directly printed on the voucher, which is specially used to collect stamp tax and must be pasted on the tax payable certificate.

提起印花稅票,很多人可能只會聯想到與稅務有關的憑證,很少有人會與收藏掛上鉤。印花稅票是由國家稅務總局統一印制,在憑證上直接印有固定金額,專門用于征收印花稅稅款,且必須粘貼在應納稅憑證上的一種有價證券。

When it comes to stamp tax receipts, many people may only think of tax related vouchers, and few people will hook up with the collection. Stamp duty ticket is a kind of securities which is printed by the State Administration of taxation. It is directly printed with a fixed amount on the voucher. It is specially used to collect stamp tax and must be pasted on the tax payable certificate.

 

 

 

 

印花稅票來自于稅收。《漢書·食貨志上》:“稅謂公田什一,及工商虞衡之入也。”是任何政體的主要收入之一。在商品貨幣關系不發達時,稅收以實物為主;在商品貨幣關系發達時,稅收以貨幣為主。稅收在人類歷史上有著相當長的歷史。但以某種方式表示完稅,1624年荷蘭首創了稅收的表示方法。即用一種帶圖案的戳記,印在某種文書上表示完稅。1854年,奧地利印制稅票,又把完稅的表示方法推進了一步。從此,各國紛紛效仿,但這些印出的證券并沒有明確被稱之為印花,更沒有將交納的稅種統稱為印花稅。

Tax stamps come from taxes. "Hanshu · Shi Huo Zhi" said: "tax is the public field Shiyi, and the industry and Commerce Yu Heng into also." Is one of the major revenues of any regime. When the relationship between commodity and currency is not developed, the tax is mainly in kind; when the relationship between commodity and currency is developed, tax is mainly based on currency. Taxation has a long history in human history. However, in 1624, the Dutch first introduced the expression of tax. In other words, a stamp with a pattern is printed on some document to indicate tax payment. In 1854, Austria printed tax receipts, which further promoted the expression of tax payment. Since then, countries have followed suit, but these printed securities are not clearly known as stamp, and the taxes paid are not collectively referred to as stamp duty.

 

 

 

“一張張小小的稅票,不僅能看出某個地區稅收發展的狀況,還能透析出一個年代的故事,收集、整理和研究各個時期的印花稅票,有助于人們進一步了解一個地區、國家甚至世界的政治、經濟、文化和社會生活。”藏家之所以對印花稅票“情有獨鐘”,源于自己喜歡收藏郵票,愛屋及烏愛上收集和研究稅票,兩者是集藏市場的“姐妹花”。他認為,印花稅票是一張國計民生的晴雨表和風向標,能夠真實地反映一段段鮮為人知的稅收史和經濟社會發展史。

"Small tax receipts can not only show the tax development situation of a certain region, but also dialysis the story of an era. Collecting, sorting out and studying the stamp tax receipts of various periods will help people to further understand the political, economic, cultural and social life of a region, country and even the world." The reason why collectors love stamp duty stamps is that they like collecting stamps, love their house and dog, and love collecting and studying tax stamps. Both of them are "Sister Flowers" in the collection market. He believes that the stamp tax stamp is a barometer and vane of the national economy and people's livelihood, which can truly reflect a section of little-known history of Taxation and economic and social development.

 

 

 

 

印花稅票在我國雖然沒有郵票那么受重視,但在國外還是很受歡迎的,早在1991年11月25日,國際集郵聯合會正式將稅票列入競賽級展品,并在1990年新西蘭世界郵展上有一部“泰國稅票”獲大鍍金獎,消息傳來,國內郵壇震動,開始意識到印花稅票潛在的收藏價值及意義。近年來,我國收藏印花稅票日益風行,目前已擁有了一支可觀的收藏者隊伍,他們多次參加國內、國際郵展,并在國際郵展中獲得金獎,為我國爭得了榮譽。

Although the stamp duty stamp is not as important as the stamp in our country, it is still very popular abroad. As early as November 25, 1991, the international Philatelic Federation officially listed the tax stamp as a competition class exhibit. At the 1990 New Zealand world stamp exhibition, a "Thai tax stamp" won a gold-plated award. The news spread, the domestic postal industry was shocked, and began to realize the potential collection value of the stamp duty stamp significance. In recent years, the collection of stamp duty stamps is becoming more and more popular in China. At present, there are a considerable number of collectors who have participated in domestic and international stamp exhibitions for many times, and won gold prizes in international stamp exhibitions, which have won honors for our country.

 

 

 

 

回顧過去十年里,已印制發行的印花稅票的價格亦出現不斷攀升趨勢。特別是清代、民國時期的印花稅票至今已經表現出非常好的升值前景。在上個世紀80年代初,一套低檔的民國稅票價格不足1元錢,但現在這些印花稅票的價格也上漲到萬倍的漲幅。

Looking back over the past decade, the price of printed and issued tax stamps has also shown a rising trend. Especially in the Qing Dynasty and the Republic of China, the stamp tax receipts have shown a very good prospect of appreciation. In the early years of the Republic of China, the price of these tax stamps is less than one time higher than that of the last century.

因此郵票的使用價值和收藏價值不可避免地會逐漸降低。而印花稅票作為一種納稅憑證,它的使用價值和集藏價值是不會下降的,必然會被越來越多的人所認識到。

Therefore, the use value and collection value of stamps will inevitably decrease. As a kind of tax payment voucher, the use value and collection value of stamp tax receipt will not decline, and will be recognized by more and more people.

 

 

 

 

 

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