When it comes to tax stamps, many people may only think of tax-related vouchers, and few people will be linked to collections. A tax stamp is a kind of securities printed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). A fixed amount is printed directly on the voucher, which is specially used for collecting stamp duty and must be pasted on the taxable voucher. In Quanzhou, collectors like collecting stamps, so he likes collecting stamps, and the number is considerable.
□ Reporter Zeng Wen/map
1922 The invoice of Daxi Lane (now called Daxi Street) in Quanzhou was stamped with the seal of the Great Wall map of Jinjiang.
Stamps and tax stamps are "sister flowers" in the collection field.
Wan is the president of Quanzhou Branch of Fujian Collectors Association. He has been collecting tax stamps since 1990s. After more than 20 years of collection, there have been more than 10000 tax stamps so far, forming tax stamps, tax stamps, Hayes topics and food topics (including account books, seals, certificates and badges). These tax bills are all domestic, including from the Qing Dynasty to the founding of New China.
These vicissitudes and yellowed land deed taxes, invoices, passports and certificates since the Qing Dynasty ... seem to make people travel through time and space at once and appreciate the background and historical stories behind them. "These printed copies and a little printing are newly discovered agricultural and industrial drawings of two denominations, first with silver dollars and then with RMB stamps." Wan introduced that1Sifang Company of 0 yuan and 50 yuan, * * * 240 yuan were attached to the fragments of the attached drawings, and the oval red seal "Quanzhou Electric Light and Power Co., Ltd., sealed" was sold. The company is an overseas Chinese-funded enterprise founded in 65,438+0,965,438+02, and the first public-private power plant in Quanzhou, which was built in the 1950s. In addition, a blue seal of "Jinjiang Branch of Fujian Provincial Taxation Bureau, stamp duty inspection" was stamped. On September 1949 and 10, Song Danting, the military representative of the Finance and Economics Department of Quanzhou Arms Control Committee, took over the Jinjiang Tax Collection Bureau of Fujian State Taxation Bureau and established Jinjiang Branch of Fujian Provincial Taxation Bureau, which is located at the gateway of the central city and has offices in the urban area, Nan 'an and Hui 'an. Local tax authorities set up county local tax collection offices in counties. 1April, 950, the national tax and local tax were merged and renamed as Quanzhou Special Taxation Bureau, which governs Jinjiang, Nan 'an, Hui 'an, Anxi, Yongchun, Dehua, Putian, Xianyou and Tongan County Taxation Bureaus. "The first discovery of the silver dollar stamps used in the early days of Quanzhou's liberation is very beneficial to understand the issuance and use of the stamps in Quanzhou's liberated areas." Wan said that these seemingly ordinary tax stamps actually contain rich industrial and commercial historical materials and fiscal and taxation knowledge, which will naturally become the "prey" of some collectors.
"A small tax bill can not only tell the tax development of a certain region, but also tell the story of an era. Collecting, sorting out and studying tax stamps in different periods will help people to further understand the political, economic, cultural and social life of a region, a country and even the world. " Wan said that his "special liking" for tax stamps stems from his love for stamp collecting, and also from my love for me and my love for the collection and research of tax stamps, both of which are "sister flowers" in the collection market. He believes that tax stamps are a barometer and vane of the national economy and people's livelihood, and can truly reflect a little-known tax history and economic and social development history.
1953 invoice for building materials purchased during maintenance of Jing Qing Temple in Quanzhou.
1927 overseas Chinese visa (commonly known as "Chinese characters")
A set of tax stamps tells a story.
Stamp duty first appeared in the Netherlands in 1624. It is a registration method established by the government to make taxpayers take the initiative to hand in tax payment vouchers. Because the government needs to stamp the pattern after paying taxes, it is named "stamp duty". China began to collect stamp duty in the Qing Dynasty, and after the founding of New China, it became a national unified tax. Later, due to some historical reasons, stamp duty was suspended until 1988, which played an important role in the development of tax revenue in China.
Tax stamps cover the tax payment scope of marriage certificates, graduation certificates, passports, land transaction contracts, business account books and other behavioral transactions. All should be labeled with tax stamps because it is a sign of paying taxes. In addition, the format of tax stamps is also a sign of the times, and different styles of tax stamps can be seen that the times are changing. "This set is a certificate issued in the 1940s for overseas Chinese to return to China, which reads' Huang Xiuxia, an overseas Chinese from Liushi Township, Jinjiang County, Fujian Province, came to the museum and expressed his intention to return to China, so that the domestic customs can find out the protection along the way'." Wan said that the story behind this certificate can be written into a vivid book.
Wan said that many problems can be analyzed from the tax stamps. For example, with the passage of time, from the period of economic underdevelopment to the reform and opening up, tax management has become increasingly perfect and systematic, and gradually explored a management model suitable for today's socialism; Judging from the amount of tax revenue, the annual increase in tax revenue shows that the economy is developing rapidly. The faster the economic development of a region, the better its tax environment. In addition, in the history of China, it was the Beiyang government that collected and printed the first batch of tax stamps. Until the late 1940s, tax stamps witnessed the beginning and end of an era. At the same time, the amount of tax on the tax bill can also explain the problem, because more taxes are collected, indicating good management and rapid economic development.
1920 "anhai county" grain household certificate
19 15 overseas Chinese visa (commonly known as "Chinese characters")
Strengthen communication with the outside world and improve the collection level.
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.
In the early philatelic exhibitions, from time to time, exhibitors exhibited tax stamps and stamps at the same time, and the organizers also agreed to display them, because early stamps and tax stamps can be mixed and both have the same shape. After that, the stamp exhibition no longer accepts stamps. Until 19 1 1, in order to attract more people to participate, the international philatelic Federation officially included tax stamps as a first-class exhibit in the postal exhibition. Nowadays, collecting and studying tax stamps has become the interest and hobby of quite a few people. In recent years, the collection of tax stamps in China has become more and more popular, and now it has a considerable team of collectors. Participated in many domestic and international stamp exhibitions, won the gold medal in the international stamp exhibition, and won honor for our country.
With the gradual understanding of the knowledge of tax stamps, Wan found that tax stamps closely related to finance contain a long culture, which further aroused his love for tax stamps. His tax stamp collection has also begun to take shape, and he began to participate in various exhibitions. Wan's stamp album "Shanghai Stamps in the Early Liberation (1949— 1958)" shows all the stamps issued and used in Shanghai in the early liberation, focusing on the issuance, printing, perforation, layout characteristics and variations of each set of stamps. At the same time, the history, tax rate and use of stamp collection in Shanghai are also distinguished and studied. Won two gold medals in 1999 and 2000 Fujian Philatelic Exhibition. In 2007, the first China National Network Philatelic Exhibition won the silver prize and was submitted to Tongliao 20 17 China National Tax Stamp Exhibition. On April 20th, 2005, Quanzhou Tax Historical Materials Exhibition was held in the Tax Service Hall jointly with Quanzhou State Taxation Bureau, which was the first exhibition of tax culture collections in Fujian Province. 20 10 on April 22nd, an exhibition of tax history information between Fujian and Taiwan was jointly held with Quanzhou Local Taxation Bureau at the Fujian-Taiwan Border Museum in China. 2065438+On March 3, 20071day, the exhibition of "Tax Information of Hayes Road" jointly organized by the tax system of Fujian Province and Quanzhou City was held in Haijiaoguan, Quanzhou.
In the third year of Guangxu reign in Qing Dynasty (1876), it was printed with the license of finished grain households exchanged by officials from Penghu and Quanzhou.
Collectors can start with new local tickets.
The history of using tax stamps as stamps has brought great collection value to tax stamps. In 2008, Beijing Chengxuan Auction sold a set of 1948- 1949 "Changing Stamps into Gold Stamps" for 145600 yuan. In the auction of Beijing Chengxuan on June 5438+065438+ 10, 2009, Hankou, Hubei, was stamped with a stamp and changed into a base ticket of 5 cents /20 yuan and 30 cents /20 yuan, with a turnover of 224,000 yuan each.
"Tax stamps have certain collection value," Wan said. Like other collections, tax stamps are "ancient, exquisite and rare". Old stamps with long time and rarity have more investment potential, while new tax stamps have fewer types and are also valuable for collection.
Tax stamp collection is a young and mature team. The so-called youth is because it started late and is far less extensive than stamp collecting. The so-called maturity is due to the existence of a group of experienced tax bill collectors and internationally competitive tax collection and management teams. "Ordinary collectors can start with new tickets with lower thresholds." It is suggested that novices can start with local varieties and gain geographical advantages in procurement, storage and circulation. Wan reminded that in addition to issuing ordinary stamps, there are also sheetlets, souvenir sheets and small promissory notes. We should pay attention to how to prevent counterfeiting in various versions and avoid buying fake tickets.
65438+September 0949 The first set of stamps after the liberation of Quanzhou.