印花税是我国税目覆盖面最广的税种之一,企业在不同的经营活动中都会产生印花税纳税义务,因此印花税的会计处理也成为会计人员业务处理中比较重要的内容之一。但在我国企业会计人员对印花税的处理中,使用的会计处理方法比较简单,由此产生了各种弊端,影响了企业管理者和投资人的准确决策。本文就这一现状进行了分析,并对印花税的会计处理提出了几点建议,希望能够对广大会计人员有所启发。 Stamp duty is one of the most widely covered tax items in our country. The stamp duty tax liability arises in different business activities. Therefore, the stamp duty accounting treatment has also become one of the more important parts of accountant business processing. However, the accounting treatment methods used by the accounting staff in our country for the processing of stamp duty are relatively simple, resulting in various disadvantages and affecting the accurate decision-making of the managers and investors. This article has carried on the analysis to this current situation, and has put forward some suggestions to the accounting treatment of the stamp duty, hoping to be able to have the enlightenment to the general accountant.