关于增值税、营业税若干政策规定的通知［财政部、国家税务总局（９４）财税字第０２６号］新税制实施以来，各地陆续反映了一些增值税、营业税执行中出现的问题。经研究，现将有关政策问题规定如下。一、关于集邮商品征税问题集邮商品，包括邮票、小型张、小本票、明信片... Since the implementation of the new tax system, a number of issues arising from the implementation of some value-added tax and business tax have been successively reflected in various localities due to the promulgation of certain policy provisions on value added tax and business tax [Ministry of Finance and State Administration of Taxation (94) Tax Levy No. 026]. After research, the relevant policy issues are as follows. First, stamp duty on the issue of stamp collecting goods, including stamps, small sheets, small cashier’s checks, postcards ...