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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク International trading tax stamp ： ウィキペディア英語版 International trading tax stamp International trading tax stamp is kind of revenue stamps that were used in the Soviet Union in the 1920s and 1930s for taxation of the trade in stamps. The latter were considered a commodity for which philatelists could be taxed. This type of taxation was introduced by the Soviet government in addition to revenue it collected from stamp sales. International trading tax stamps were issued by the Posledgol Central Commission of VTsIK, the Organisation of the Commissioner for Philately and Scripophily and, later, by the Soviet Philatelic Association.〔 Archived from (the original ) and (another source ) on 2015-05-15.〕 == Stamp issues == In 1922, the first international trading tax stamps were introduced by . These were the first two RSFSR stamps designed by Rihards Zariņš and overprinted with surcharges of 250 and 500 rubles, respectively. These newly surcharged stamps did not have postal value and were used as a proof that taxes had been paid on stamps exported from, or imported into, Russia.〔 This practice was continued under the USSR, and in December 1923, some tsarist issues were subject to export surcharge made by the Organisation of the Commissioner for Philately and Scripophily. For the same purpose, Soviet definitive issues of 1921 were also used.〔 Subsequently, similar tax stamps were issued by the government, via the Organisation of the Commissioner for Philately and Scripophily and the Soviet Philatelic Association, in 1925, 1928, 1931, and 1932.〔 File:StampFarEastern1923.jpg|1923 issue of the Organisation of the Commissioner for Philately and Scripophily (Far East Branch). Overprinted postage stamp of the Russian Empire File:Foreign exchangeUSSR1925.jpg|1925 issue of the Organisation of the Commissioner for Philately and Scripophily. Overprinted semi-postal stamps of the Russian Empire File:USSR control stamp 1932 15k.jpg|1932 issue of the Soviet Philatelic Association. Overprinted first RSFSR stamp of 1918 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「International trading tax stamp」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.