印花税纳税义务人有哪些-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	印花税纳税义务人有哪些
释义	一、印花税纳税义务人有哪些中华人民共和国境内书立、领受本条例所列举凭证的单位和个人，都是印花税的纳税义务人。具体有： 1、立合同人， 2、立账簿人， 3、立据人， 4、领受人。二、印花税的征税对象现行印花税只对印花税条例列举的凭证征税具体有五类：合同或者具有合同性质的凭证，产权转移书据，营业账簿，权利、许可证照和经财政部确定征税的其他凭证。
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