本文件给出了实物税票和标记的内容、安全性、发行和检查指南，这些税票和标记用于表明某一商品已缴纳所需的消费税或其他适用税，并表明该商品在预期市场上合法存在。 具体而言，本文件提供了以下方面的指导: -定义税票的功能； -确定利益相关者并与之协商； -规划采购流程和选择供应商； -税票的设计和建造； -为税票提供保护的公开和隐蔽的安全功能； -印花税的涂饰和申请流程； -税票供应链的安全； -税票的序列化和唯一标识符（UID）代码； -检查税票； -监控和评估税票绩效。 本文件仅适用于物理性质的、人类视觉（必要时借助揭示工具）或触觉明显的税票，适用于消费品或其包装，并允许材料认证。当本文件中使用“认证”一词时，它仅指税务印章的认证，而不是指贴有税务印章的产品。 本文件不适用于发证机构为控制和监督其消费税收入而建立的系统或程序，除非这些系统或程序对税票的设计或规格有影响。

This document gives guidelines for the content, security, issuance and examination of physical tax stamps and marks used to indicate that the required excise duty or other applicable taxes identified with an item have been paid and to signify that the item is legitimately on the intended market. Specifically, this document gives guidance on: — defining the functions of a tax stamp; — identifying and consulting with stakeholders; — planning the procurement process and selection of suppliers; — the design and construction of tax stamps; — the overt and covert security features that provide protection of the tax stamp; — the finishing and application processes for the tax stamp; — security of the tax stamp supply chain; — serialization and unique identifier (UID) codes for tax stamps; — examination of tax stamps; — monitoring and assessing tax stamp performance. This document is applicable only to tax stamps that are physical in nature and apparent to the human senses of sight (with the aid of a revealing tool if necessary) or touch, applied to a consumer good or its packaging and which allow material authentication. When the term "authentication" is used in this document, it refers only to the authentication of the tax stamp, not to the product on which the tax stamp is affixed. This document does not apply to systems or procedures that an issuing authority has in place to control and monitor its excise revenue collection, except by reference to them where they have an impact on the design or specification of tax stamps.