印花税共分为五大类13个税目,其中合同类包括了10个税目,占有相当大的比重。另外,在纳税范围中还包括了一些具有合同效力的协议、契约、合约、单据、确认书以及其他各种名称的凭证,对这类凭证,虽不是以合同的形式出现,但与合同一样,具有法律效力,受法律保护,对这类凭证应视作合同征收印花税。 Stamp duty is divided into five categories of 13 tax items, of which the contract category includes 10 tax items, accounting for a considerable proportion. In addition, the scope of the tax also includes a number of contractual agreements, contracts, contracts, documents, confirmations and other various names of the vouchers, such vouchers, although not in the form of a contract, but as with the contract, Has the force of law, is protected by law, and should be regarded as a contractual stamp duty on such vouchers.