【摘要】 随着经济环境的变化及电子商务的发展 ,我国现行印花税需做适当的调整。具体包括 :适当调整税目 ,与现行《合同法》协调统一 ;在税制中加入电子商务条款 ,适应知识经济要求 ,保证财政收入 ,维护国家利益。更多还原

【Abstract】 With the change of economic climate and the development of electronic commercial affairs,the current stamp tax should be adjusted.It covers these contents:adjusting categories of taxation properly,coordinating and uniforming the current Contract Law,adding some items of electronic commercial affairs in the tax system,meeting the needs of intellectual economy,guaranteeing the financial revenue and protecting national interests.更多还原