A tax stamp refers to a fixed amount of securities printed directly on the voucher, which is specially used to collect stamp duty and must be pasted on the taxable voucher.

Unlike other tax vouchers, tax stamps must be purchased by taxpayers from tax authorities. The amount of stamps purchased by taxpayers is not necessarily the amount of stamp duty payable. Only when the taxpayer pastes the purchased tax stamps on the taxable vouchers in full at one time, and each tax stamp is stamped or cancelled by the taxpayer, can it show that the taxpayer has paid the tax in full. At this time, the stamp affixed to the tax payable certificate plays the role of tax payment certificate. But for the tax authorities, once the stamps are sold, the sales amount is the stamp duty levied. The tax stamps are uniformly printed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).