印花税是按合同金额还是按开出发票交税-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	印花税是按合同金额还是按开出发票交税
释义	法律主观：印花税是所有合同都要交。在境内书立、领受应纳税凭证的单位和个人，都是印花税的纳税义务人，应当按照法律规定缴纳印花税。应纳税凭证包括具有合同性质的凭证；产权转移书据；营业账簿；权利、许可证照等经财政部确定征税的凭证。
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