印花稅法

本法規定的各種憑證，如果是在中華民國領域內書立，應依本法繳納印花稅。

貼用印花稅票時，納稅義務人應在每枚稅票與原件紙面騎縫處加蓋圖章註銷；個人可以簽名或畫押代替圖章。

已貼用並註銷的印花稅票，不得揭下重用。

If the same voucher is made in two or more copies and each party keeps one, each copy must bear stamp tax; copies or transcripts used as originals must also bear stamp tax.

If one certificate has more than one character, the stamp duty token is applied based on the rate rules: one token if the rates are the same, the higher rate if they differ; using a lower-rate certificate instead of a higher-rate one still requires the higher-rate token, and using a non-taxable certificate in place of a taxable one must be stamped according to the certificate’s proper category.

If one act results in two or more vouchers, each voucher must be separately affixed with the stamp tax ticket according to its own category, unless this Act provides otherwise.

If a person agrees to keep using an expired voucher, they must affix a separate stamp tax ticket.

If a stamped voucher is modified and continues to be used, any changed part must still be supplemented with stamp tax tickets when required.

If a stamp-tax document states an amount in foreign currency, the amount must be converted into domestic currency using the government-prescribed or recognized exchange rate when delivered or used.

If a stamp-tax document does not state an amount, the stamp is calculated using the document’s listed item name and quantity and the local market price at the time of use.

This provision is deleted.

除法律另有規定外，印花稅由財政部以發行印花稅票的方式徵收。

這一條規定，多種收款簿、付款簿與收據情形都要依金額貼用印花稅票；若先開臨時收據或分次收款收據，後開正式收據時要依金額補貼或收回前收據處理。

印花稅檢查由財政部主管的印花稅機關，依稅捐稽徵法執行；檢查規則由財政部訂定。

Any person may report evidence of a violation of this Act to the competent collecting authority.

This provision sets fines for failing to affix enough stamp tax labels, for overdue payment under a lump-sum stamp tax method, and for violating Article 4.

Violating Article 10 or 11 triggers a fine based on the amount of the relevant stamp tax tickets, with the fine set at 5–10 times for Article 10 violations and 20–30 times for Article 11 violations.

Anyone who obstructs an inspection of stamp tax is punished under the criminal law offense of obstructing public duties.

If the same certificate involves two or more violations under this Act, they are to be separately determined and cumulatively punished.

（刪除）

This provision is deleted.

對違規憑證，負責貼印花稅票的人要補足印花稅票並依法補行註銷；若負責人所在不明，由憑證使用人或持有人代辦。

Amounts under this law are to be expressed in national currency; if a central-authorized common currency is used because of practical necessity, it must be converted at the government-prescribed exchange rate.

本法的施行細則由財政部擬訂，並報請行政院核定。

本法自公布日施行；修正條文的施行日期由行政院以命令定之。

應納印花稅的憑證，在權利義務消滅後要保存二年；公營或公私合營事業則依會計法及其他相關法令辦理。

This provision defines the documents that fall within stamp tax scope.

下列各類憑證免納印花稅。

This provision sets stamp tax rates for several kinds of receipts and contracts and says the document maker or signer must affix stamp tax stamps.

公私營事業組織在經所在地主管稽徵機關核准後，可以把其所用憑證應納的印花稅彙總繳納；稅額很大、不便貼用印花稅票時，也可以請稽徵機關開立繳款書繳納。

印花稅金額計算以通用貨幣元為單位，未滿一元的部分，依情況可免貼印花稅票或免繳。

Chapter 1: General Provisions.

This chapter is about methods of tax payment.

This chapter concerns stamp tax inspection.

This chapter is titled “Penalties.”

Chapter heading: Supplementary Provisions.

This chapter sets out the scope of taxation.

This chapter concerns tax rates or tax amounts.