印花税是从西方国家传入中国的重要税种,财政潜力极大。清末鸦片禁政导致鸦片税厘大量缩减,危及清廷和地方财政,清廷被迫决定以实行印花税来抵补鸦片税厘。度支部执掌司农,除了制定印花税则,还以各种方式督催各省举办,不遗余力。在苛捐杂税的背景下,各省督抚甚至朝中言官的立场与清廷不同,或强力批评,或阳奉阴违,形成对峙。印花税最终缺乏成效,原因较为复杂,地方苛捐杂税以及中央与地方的财政矛盾均不可忽视,印花税的遭遇正可窥见这一矛盾的流变。 Stamp duty is an important tax introduced into China from western countries and has great fiscal potential. The opium pillaging in the late Qing dynasty led to a drastic reduction in the opium tax, endangering the Qing court and local finance, and the Qing court was forced to decide to impose a stamp duty to offset the opium tax. Degree branch in charge of Secretary agriculture, in addition to the development of stamp duty, but also in various ways to supervise the provinces held spared no efforts. In the background of excesses and miscellaneous taxes, the positions of provincial governors and even secret government officials are different from those of the Qing court, or they are strongly criticized or they are opposed to each other and formed a confrontation. The ultimate lack of effectiveness of stamp duty, the reason is more complicated, local tax evasion and financial conflicts between the central and local governments can not be ignored, stamp duty encounter can see the changing rhetoric.