目前,在诸多的印花税纳税凭证上,没有设置“印花税票粘贴”栏。有些单位的会计人员,竟将印花税票粘贴在有关凭证的塑料制品套壳上,这样很容易脱落遗失,也很不规范。笔者建议:印花税纳税凭证上,应设置“印花税票粘贴”栏目,以便于各行政、企业、事业单位的财会部门根据《中华人民共和国印花税暂行条例施行细则》的规定,足额规范化地粘贴印花税票。 At present, in many stamp duty tax vouchers, there is no “stamp tax paste” column. Some units of accounting staff, actually stamp stamps affixed to the certificate of plastic casing, it is easy to fall off, nor norms. I suggest: stamp tax payment vouchers, should be set up “stamp stamp affixed” section, so that the administrative departments, enterprises, institutions in accordance with “the People’s Republic of China Provisional Regulations on the implementation of the Provisional Regulations,” the provisions of stamp duty stamp paste full standard .