Inner Mongolia tax stamp history

An interpretation of the history of tax stamps

By chance, I bought several "National Government tax stamps" from the Republic of China period in the collectibles market, which were 40 yuan in green and 1 jiao in red. Both are related to the Anti-Japanese War.

A tax stamp is a tax stamp affixed by the tax authority on the tax certificate after the taxpayer pays the tax. It is a proof that the taxpayer has paid tax.

my country's tax stamps began in the late Qing Dynasty. In 1889, the navy petitioned the imperial court to start the business. Japanese and American tax stamps were printed successively, but they were not implemented due to resistance from the government and the people. Subsequently, the Beiyang government promulgated the "Stamp Duty Law" in 1912, and levied it in Beijing in 1913, gradually implementing the nationwide stamp tax collection.

During the Anti-Japanese War, the Republic of China government adopted methods such as issuing Anti-Japanese War bonds and tax stamps to raise funds for the Anti-Japanese War. From 1943 to 1945, the National Government's anti-Japanese tax stamps were issued by as many as five or six printing plants. The denominations were 10 yuan, 20 yuan, 40 yuan, 1 yuan, 2 yuan, 5 yuan, 1 jiao, 2 jiao, There are 13 types including 5-corner ones, including red and green version colors, English fonts, and lithographic and embossed versions. There are three types of perforations: rounded teeth, dotted line teeth, and non-perforated teeth.

This "National Government Tax Stamp" shows the Fuxing Pass of Chongqing. Fuxingguan is located on a hillside at the intersection of two roads in Chongqing. There is an archway at the intersection. Behind the archway is Fuxingguan, which is a training ground for senior officials of the National Government. During the Anti-Japanese War, the Nationalist Government moved the capital to Chongqing and designated Chongqing as its accompanying capital. It renamed Futuguan Fuxingguan and decorated the archway.

In the center of the tax invoice archway are engraved plaques with the words "Return our rivers and mountains" and "Resistance to the War of Resistance and Founding of the Nation", and slogans such as "Self-reliance" are engraved on both sides of the lower part. It can be seen that among the dignitaries of the Nationalist Government at that time there were still a number of patriots who were determined to resist Japan and had the spirit of the Chinese nation to return our country, regain lost territory, and win the war of resistance. It also reflects the aspirations of the people of the Chinese nation who will never surrender and fight to the end.

Although this tax stamp has become history, it is still a rare historical material for studying the history of the Anti-Japanese War and the history of stamp tax.

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The historical opportunity of tax stamps

People call stamps and tax stamps sisters. New China's tax stamps, especially the complete sets with prices below 200 yuan, require special attention. As the State Administration of Taxation attaches great importance to stamp collection, stamp collection is likely to become a hot spot in the next 5 to 10 years. Smart investors may wish to be the first to seize the historical opportunities that will arise in the collection market.

A tax stamp is a stamp duty payment certificate printed and sold by the tax department. It is mainly written, used and issued for commercial activities, property transfer, rights licensing, license acceptance and other activities. A voucher is a tax that levies a certain amount of tax. Usually stamp duty has a certain face value, and its form is very close to that of stamps. In some countries, during special periods, stamps and tax stamps are often used interchangeably. Therefore, people in the collecting community call the two sisters. In 1991, the International Philatelic Federation made a decision that tax stamps, like postage stamps, could be collected together to participate in stamp exhibitions, and a new category was created.

Collection has not received enough attention

my country has levied stamp tax since the Guangxu period of the Qing Dynasty. The printing and use of tax stamps has a history of more than a hundred years. Stamp tax stamps are still in use today. For example, in recent years Tax stamps are affixed to property ownership certificates in real estate transactions, and tax stamps of various denominations are also affixed to the account books of industrial and commercial businesses. In fact, tax stamps have a very extensive contact with people, and their history is only 14 years later than postage stamps. Although stamp tax is an imported product, my country has issued tax stamps in the Qing Dynasty, especially the "Red Stamp with Small Characters for One Yuan" among China's early rare stamps, which was stamped on the red tax stamp issued in 1896. Used, the current value of the original red stamp stamp is equally high, and it has become a treasure pursued by stamp collectors and revenue stamp collectors.

However, for a long time, Chinese collectors have not cared about the collection of tax stamps. In particular, some stamp collectors have given up collecting tax stamps and concentrated on stamps. As a result, the level of tax stamp collection in our country is not high.

In 1994, the All-China Philatelic Federation formulated the exhibition standards for tax stamps in accordance with the International Philatelic Federation's stamp exhibition rules, which attracted the attention of many collectors. In the past 10 years, my country's tax stamp collections have been developing rapidly. The prices of a few varieties have increased tenfold or even hundreds of times. Some preemptive investors have gained wealth in life from tax stamps. To this day, the collection and investment of tax stamps are still the focus of many people's attention.

The appearance of most tax stamps is very close to that of postage stamps. The format, face value and printing method are very similar. However, the issuing department of the former is the national taxation department, while the latter is the national postal department. Therefore, both The difference between them is still very obvious. And there are far fewer types of tax stamps than stamps. Since the beginning of the 21st century, the State Administration of Taxation has begun to attach importance to the issuance of tax stamps. In principle, a new set of tax stamps is issued every two years. The fourth edition of tax stamps was issued in 2001, and the fifth edition of tax stamps was issued in 2003. Even though In this way, the number of tax stamps is still small, but there is a trend of accelerating issuance.

Pay more attention to low-price complete sets

From a market perspective, the current price of tax stamps in the Qing Dynasty, the Republic of China and the Liberated Areas is very high, and the market price of individual varieties is very high. The difficulty is not small, the market price is very mature, and varieties with prices above 1,000 yuan are the focus of investment. In addition, in recent years, the collection of tax stamps issued by New China has become a hot topic. For example, the price of a set of 6 "Pictures of Farming Cows" (Yichang Edition) issued in 1949 is as high as 6,000 yuan. However, there are also many varieties with lower prices, such as those issued in 1950. "Flag Ball Picture" (the first edition of Xinjiang) is priced at only 30 yuan for a 5-piece set. The entire set from the third edition to the fifth edition is 9 pieces, and the face value of the entire set is 168.8 yuan. Generally, tax stamps with high face value have higher market prices due to their smaller scope of use and small printing volume. They are also the objects with the best appreciation prospects in recent years and often become a complete set of stamps. Interestingly, since the fourth edition of tax stamps was issued in 2001, the State Administration of Taxation has also issued a complete set of nine souvenir sheets, which shows a trend of promoting the collection of tax stamps and deserves the attention of collectors and investors.

Friends who are interested in stamp collection and investment may wish to pay more attention to the tax stamps of New China, especially the complete sets with prices below 200 yuan, which need to be focused on. As the State Administration of Taxation attaches great importance to the collection of tax stamps, tax stamps are likely to become a hot spot for collecting tax stamps in the next 5 to 10 years, and their ability to participate in regular international stamp exhibitions will establish an important position in the stamp market in the future. When people are not aware of this mid- to long-term opportunity, smart investors should be the first to seize the historical opportunities that will arise in the collection market.

Of course, collectors and investors need to be reminded that there are also fakes and forgeries of tax stamps. When collecting or investing, it is best to improve your knowledge of tax stamps, especially those that resemble tax stamps. "Paperhead" should be resolutely discarded, and for those tax stamps stamped with a changed value, the possibility of counterfeiting must be considered, because in recent years many stamped types of counterfeit stamps have emerged one after another, and you will be deceived if you are not careful.

Beginning in the late Qing Dynasty when the Anti-Japanese War prevailed: "Government Tax Stamps" interpreting history

By chance, I bought several "National Government Tax Stamps" from the Republic of China period in the collectibles market , in two varieties: green forty yuan and red one jiao, both related to the Anti-Japanese War.

A tax stamp is a tax stamp affixed by the tax authority on the tax certificate after the taxpayer pays the tax. It is a proof that the taxpayer has paid tax.

my country's tax stamps began in the late Qing Dynasty. In 1889, the navy petitioned the imperial court to start the business. Japanese and American tax stamps were printed successively, but they were not implemented due to resistance from the government and the people. Subsequently, the Beiyang government promulgated the "Stamp Duty Law" in 1912, and levied it in Beijing in 1913, gradually implementing the nationwide stamp tax collection.

During the Anti-Japanese War, the Republic of China government adopted methods such as issuing Anti-Japanese War bonds and tax stamps to raise funds for the Anti-Japanese War. From 1943 to 1945, the National Government's anti-Japanese tax stamps were issued by five or six printing plants, with face values ??of 10 yuan, 20 yuan, 40 yuan, 1 yuan, 2 yuan, 5 yuan, 1 dime, 2 cents, There are 13 types including 5-corner ones, including red and green version colors, English fonts, and lithographic and embossed versions. There are three types of perforations: rounded teeth, dotted line teeth, and non-perforated teeth.

This "National Government Tax Stamp" shows the Fuxing Pass of Chongqing.

Fuxingguan is located on a hillside at the intersection of two roads in Chongqing. There is an archway at the intersection. Behind the archway is Fuxingguan, which is a training ground for senior officials of the National Government. During the Anti-Japanese War, the Nationalist Government moved the capital to Chongqing and designated Chongqing as its accompanying capital. It renamed Futuguan Fuxingguan and decorated the archway.

In the center of the tax invoice archway are engraved plaques with the words "Return our rivers and mountains" and "Resistance to the War of Resistance and Founding of the Nation", and slogans such as "Self-reliance" are engraved on both sides of the lower part. It can be seen that there were still a number of patriots determined to resist Japan among the dignitaries of the National Government at that time, and they had the spirit of the Chinese nation to return our country, regain lost territory, and win the victory of the Anti-Japanese War. It also reflects the aspirations of the people of the Chinese nation who will never surrender and fight to the end.

Although this tax stamp has become history, it is still a rare historical material for studying the history of the Anti-Japanese War and the history of stamp tax.