印花税是一个很古老的税种，人们比较熟悉，但对它的起源却鲜为人知，这里作简要介绍。从税史学理论上讲，任何一种税种的“出台”，都离不开当时的政治与经济的需要，印花税的产生也是如此。其间并有不少趣闻。公元1624年，荷兰政府发生经济危机，财政困难。当时执掌政权的统 Stamp tax is a very ancient tax, people are more familiar with, but its origin is little known, here for a brief introduction. From the tax historiography theory, any kind of tax “introduction” can not be separated from the current political and economic needs, stamp duty is also the case. There are many anecdotes during this period. In 1624, the Dutch government suffered an economic crisis and financial difficulties. At that time in charge of the regime