| Stamp duty tax on the behavior of signing or receiving taxable certificates in economic activities and economic exchanges, which is often called "Sesame tax" and have been neglecting for its light tax burden, relatively minor compared to turnover tax and income tax. In addition, since"provisional regulation on stamp tax"was implemented in 1988 and haven't revised essentially, except for not regulated some details, now the economic business types are far more complexity and diversity than the taxable contract defined at that time, so stamp tax obey fairness as it only tax on defined contract.First of all, this paper overview the basic theory of stamp tax and analysis the problem of, then take a chartered company as an example studying form three aspects including case company, tax authority and certified public accountants. Finally summarize the study and think deeply of stamp tax. Among the case study, first analysis the unpaid status of case company and discuss how to deal with the problem, then analysis tax authority's responsibility or negligence in this case and put forward suggestions, last evaluate CPAs'approaches and offer proposal in stamp audit.Studies show that: on this issue, for one thing, the case company, the tax authority, and the CPAs all have responsibilities. For example, the case company is lack of management, the tax authority has negligence in tax collection and the CPAs did not pay enough attention to stamp tax. On the other hand, some unregulated details in"provisional regulation on stamp tax"lead to dispute, which unreasonable used by tax payer to evade tax.In conclusion, to make full use of stamp tax, it is not only necessary for relevant authorities to refine or even revise the stamp tax law, such as rise to the law level, adjust the tax items, uniform the tax rate and promote the implementation of approved collection methods, but also need the case company and the tax authority work together and cooperate with CPAs'supervise. |
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