印花税是晚清仿行西方税制的第一个税种。清政府基于敛财筹款的需要 ,先后进行了印花税的两次试行。总税务司赫德出于本国利益 ,积极参与了印花税的筹议到试行的全过程 ,他所参与制定的印花税章程 ,当时虽未能实施 ,但为中国后来的印花税法提供了范本。 Stamp duty is the first type of tax in the late Qing imitation of the Western tax system. The Qing government based on the need of money-making fund-raising, has conducted two stamp duty trial. In his own country, General Taxation Division, Hurd actively participated in the whole process of the stamp duty preparation from trial to trial. Although it failed to implement the stamp duty regulations that he was involved in at the time, it provided a model for later stamp tax law in China.