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印花税系晚清时期由西方国家传入中国的一大税种 ,在财政困绌、赔款筹措和洋务新政等因素的促动下 ,朝野人士多有论介 ,间或付诸实施 ,也因民间反对甚力 ,不免虎头蛇尾 ,成效未具。 1 90 6年鸦片禁政推行后 ,鸦片税厘开始缩减 ,为了抵补洋土药税收 ,度支部匆忙之间筹划研究 ,短时间内制定了印花税实施的有关章程 ,希图依靠该税筹措经费 ,达到抵补鸦片税的目的。无奈清末中央与地方财政关系复杂 ,民间反对甚烈 ,印花税不得不日渐式微 ,成效不大。
Stamp duty is a major tax introduced by the Western countries into China during the late Qing period. Driven by fiscal constraints, reparations, and foreign exchange remittance, many people in the government and public have been discussing, implementing or implementing these policies. As a result of popular opposition Force, can not help but act outrageously, with no success. After the implementation of opium prohibition in 1960, the opium tax began to decrease. In order to offset the taxes and charges of foreign soil medicine, the branch organized a study in a hurry and formulated the relevant articles of stamp duty implementation within a short period of time. To offset the opium tax purposes. Helpless the end of the Qing Dynasty financial relations between the central and local governments are complex, popular objections, stamp duty has to be diminishing, with little success.