| 词条 | Revenue stamps of Basel |
| 释义 |
The Swiss canton and city of Basel issued revenue stamps. The Basel canton issued a total of 22 different stamps in 8 sets, for unemployment insurance and police tax. The city of Basel issued revenue stamps from 1860 to 1975. There were various types for different taxes.[1] Taxes in Switzerland are levied by the Swiss Confederation, the cantons and the municipalities. Basel-CountryUnemployment insurance (1933)
Police tax (1952- )
Basel-CityPolice tax (1860-)
Bill of exchange (1870-1883)The first bill of exchange stamp was issued probably before 1870, although it is unknown if this stamp was provisional or not. The amount of tax depended on the value of the bill. Strict regulations applied to how the stamp was to be cancelled. [2]
Bordereau tax (1884-1916)Employers had to file a pay-roll report in the form of an individual periodical reporting leaflet (feuillet de cotisations) for each insured wage earner employed, plus a summary sheet (bordereau) for the entire group. The bordereau lists the name, registration number, and total contribution amount of each worker employed by the employer. Tax stamps were affixed on the bordereau as proof of the payment of social insurance contributions.
General revenue (1884-1914)
Stocks and bonds (ca. 1883)
Bailiff office (1897-1944)The Swiss bailiff or debt collecting office (Betreibungsamt) is a cantonal or communal public and independent office which is responsible for the appropriate legal procedures for initiation of proceedings.
Frontier police (1917-1940's)
Registry office (1911-1958)
Student accident insurance (1922-1956)
Harbour due (1934-1940's)From 1934 to the 1940s the Rhine Navigation Office ('Rheinschiffahrtsamt') used 21 different stamps (3 sets) to collect Rhine harbour dues. The exact issue date of series 2 and 3 is unknown.
Employment tax (1922-1956)
Public health service (1937-1942)
War tax (1941)
Land registry (1948)
Chamber of commerce (1951)
Bicycle control (1944-1975)
Tourism (1942-1956)The tourism tax stamps of Switzerland deal with the stamps related to the short-term, visitor-accommodation tourism taxes (taxe de séjour).[3] The tourism tax is a public contribution that the guest of a resort or region must pay to help finance the expenses for improving the conditions of their stay.[4]
See also
References1. ^{{cite book |first=Denis |last=Gainon |year=1995 |title=Catalogue de timbres administratifs publics de Suisse (fiscaux et analogues) confédération, cantons, communes |edition=5th |publisher=SGSSV / SSCEP, Zürich, Switzerland}} 2. ^{{cite book |first=J. |last=Gross |year=1889 |title=Stempel-Vorschriften für Wechsel, Checks und andere Handelspapiere sowie die wichtigsten wechselrechtlichen Bestimmungen ausländischer Staaten |ISBN13=978-3662318584 |page=70-72 |publisher=Springer Verlag Berlin Heidelberg GmbH}} 3. ^{{cite book |first=Clayton |last=Wallace |year=2016 |title=Tourism Tax Stamps of Switzerland |edition=2nd |publisher=Alamo, USA}} 4. ^{{cite book|first=Pierre-Olivier |last=Zing |year=1971 |title=La taxe de sejour et la taxe de tourisme |publisher=Lausanne University}} External links
4 : Philately of Switzerland|Taxation in Switzerland|Revenue stamps by country|Economy of Switzerland |
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