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问题	变更法人是否交印花税
释义	1.如果仅变更法人代表，实收资本与资本公积金额总和未变，不涉及缴纳印花税。如果股东按原出资额转让全部股权给他人，公司实收资本不变，则公司不需要交印花税；股东个人原价转让，股权应缴纳万分之五的印花税。2.实收资本没有变，公司不交印花税。股东按各自所占实收资本金额的万分之五计算交纳印花税。
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