Different from other tax stamps, tax stamps are used for commercial activities, the establishment and use of evidence for property rights transfer, and tax stamps used for tax collection and management are tax payment vouchers of stamp duty, and also an important collection. It looks like a stamp, beautifully designed, drilled and glued. It has a certain face value and belongs to the national precious certificate. Following 1988, stamp duty is levied again in China. Therefore, the understanding of collecting stamps is far less than that of stamp duty. In fact, tax stamps are not uncommon in daily life. When handling the real estate license and signing the property insurance contract, it is necessary to attach a tax bill to the certificate or contract for tax payment. 199 1 year, the international philatelic Federation listed stamp duty stamps as competition-level exhibits, making stamp duty stamps a formal philatelic category. Until 1994, according to the rules of the International Postal Union, the All-China Philatelic Federation formulated the exhibition standard of tax stamps, which attracted the attention of many collectors. Stamp duty was first established in the Netherlands in 1624. It is named "stamp duty" because it is paid by taxpayers, who send tax receipts to the government and stamp them with patterned rollers.

China began to collect stamp duty from the Qing Dynasty. After the founding of People's Republic of China (PRC), on1950,65438+year1October 30th, the executive meeting of the Central People's Government promulgated the Outline for the Implementation of National Tax Administration, which unified the national tax administration and determined stamp duty as one of the uniformly collected taxes in China.

1949165438+10 issued the first set of new China stamps, which are called "flag ball map" stamps. 1952 In July, State Taxation Administration of The People's Republic of China, the Ministry of Finance, issued the second stamp after the founding of the People's Republic of China, which was called "Machine Map" and "Pigeon Ball Map" respectively according to the contents of the main map. These two sets of stamps and their stamp duty changes have been used in 1958. In that year, the national tax system was reformed, stamp duty was incorporated into the unified industrial and commercial tax, and stamp duty disappeared from then on. 1In August, 1988, People's Republic of China (PRC) issued the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) by the State Council DecreeNo. 1 1, which stipulated that stamp duty should be collected uniformly throughout the country, and it was officially resumed on June 10 of the same year. Since then, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China has supervised the issuance of the third set of stamps printed by Beijing Stamp Factory after the founding of the People's Republic of China.

Tax stamps are divided into lithography and engraving; Toothed, toothless; Thin tickets, thick tickets; Originally, cancel, and so on. Stamps have many similarities in shape, design, specifications, printing and use, so they have high collection value. Stamp duty directly prints the quota, which is specially used for collecting stamp duty. According to its denomination, it can be divided into nine categories: 1, 2, 5, 1 yuan, 2 yuan, 5 yuan, 10, 50 yuan and 100. It is understood that after 1988 re-levied stamp duty, State Taxation Administration of The People's Republic of China decided on 200 1 to make it into real money in the form of stamp duty tickets, and issued small bills, small bills and so on in addition to single stamp duty tickets. A collector said that due to the limited variety of stamps, the issuing unit is fixed, and they are sold all year round, so there is little loss in use and it is easier to collect. It can be collected by country and time, or by tradition and theme.

1988 stamps are unpopular because of their large circulation and long use time. Most tax stamps are still sold at a discount within the face value range. The market price of a full set of 10 stamps is around 60 yuan.