现行印花税法规与已经执行的《企业会计准则》之间的矛盾日益突出。尤其是以资金账簿余额作为计税依据的印花税,因代表资金金额之一的“资本公积”科目核算内容变动,不仅表现为增加,也经常发生减少的情况。这种情况使得按照资金账户余额计税产生了超额纳税,即应该退税的尴尬。实际上,这是由于新会计准则引入了包括公允价值计量在内的一系列影响“资本公积”变化的新内容所导致的问题。建议依据“实收资本”和“资本公积”的明细科目——“资本溢价”的余额计算印花税,以便在不改变现行印花税法规的基础上完善印花税的计税依据。 The conflict between the current stamp duty regulations and the already-implemented “Accounting Standards for Business Enterprises” has become increasingly prominent. In particular, the stamp duty on the basis of the balance of capital book accounts for the change in the accounting content of the “capital surplus” account, which represents one of the fund amounts, not only in terms of increase but also in frequent decrease. This situation makes the tax in accordance with the balance of funds account had an excessive tax, which should be embarrassed tax refund. In fact, this is due to the introduction of new accounting standards, including fair value measurement, including a series of “capital surplus” changes caused by the new content. It is suggested to calculate the stamp duty based on the balance of “paid-in capital” and “capital surplus” - “capital premium” so as to improve the tax base of stamp duty without changing the current stamp duty regulations.