随着市场经济的不断发展和改革开放的不断深入，我国引进利用国外先进的科学技术和成套机器设备不断增多。与此同时，这种国际贸易交易引发的涉税问题越来越复杂，流失的税款也越来越多。拿引进机器设备或技术转让合同要缴纳的印花税来看，尽管印花税是个小税种，但由于合同涉 With the continuous development of the market economy and the continuous deepening of reform and opening up, China has introduced and utilized advanced foreign science and technology and complete sets of machinery and equipment. In the meantime, the tax implications of such international trade transactions have become more and more complicated, with more and more taxes lost. Take the introduction of machinery and equipment or technology transfer contract to pay the stamp duty point of view, although the stamp duty is a small tax, but the contract involved