印花税是中国仿行西洋税制的第一个税种。这一税种被清廷认识乃至接受(开征),经历了近30年的历程。其间,众多文人和高官不惜重墨,综观中外,留下了许多真知灼见,为日后印花税理论的形成奠定了基础。笔者择其要点整理此文,供税史研究者参考。 Stamp duty is the first type of tax in China’s imitation Western tax system. This tax was recognized and even accepted by the Qing court (levy), has experienced nearly 30 years of history. In the meantime, many literati and high officials did not hesitate to reinvent Mohism, leaving a great deal of insightful insight into both China and foreign countries, laying the foundation for the formation of stamp duty theory in the future. The author chooses the main points of finishing this article for tax history researchers reference.