印花税票功能初探

来源 :税务研究 | 被引量 : 0次 | 上传用户:xwxseven
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印花税票作为一种“视同现金”管理的完税凭证,有着多种功能。长期以来,由于人们对其缺乏全面了解,已造成了无形资产的巨大浪费。如果从现在起,我们能深入研究并充分发挥其功能效益,将为社会增加巨大的物质和精神财富。———凭证功能。作为税票的一种,完税凭证功能是印 Stamp tax stamps as a kind of “as cash” management of tax receipts, has a variety of functions. For a long time, due to lack of comprehensive understanding of people, it has caused a huge waste of intangible assets. If from now on, we can thoroughly study and give full play to its functional benefits, and will add tremendous material and spiritual wealth to our society. --- Voucher function. As a kind of tax stamps, duty-paid voucher function is printed
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