印花税是什么？

中文段落：

印花税是一种针对特定交易和文件征收的税费，它得名于过去在交易文件上加盖印花税票的做法。印花税作为一种古老的税种，至今仍在许多国家和地区被广泛征收。印花税主要对商业和法律文件征收，如合同、股票交易凭证、房地产交易契约等。这些文件在交易完成后，需要按照规定的税率缴纳印花税。

印花税的目的在于鼓励交易的透明性和公平性，同时也为政府提供一定的财政收入。印花税的具体税率和征收范围因国家和地区而异，但通常都会根据文件的性质、交易金额以及当地的经济政策进行调整。

随着科技的发展，许多国家和地区已经实现了印花税的电子化征收，大大提高了征收效率和便捷性。此外，印花税作为一种间接税，其税负往往由交易的双方共同承担，这也在一定程度上保障了税收的公平性和合理性。

**英文段落：

What is Stamp Duty?

Stamp duty is a type of tax levied on specific transactions and documents, derived from the practice of stamping transaction documents with duty stamps in the past. This ancient tax is still widely levied in many countries and regions. Stamp duty primarily applies to commercial and legal documents, such as contracts, stock transaction certificates, and real estate transaction agreements. These documents require the payment of stamp duty at the prescribed tax rate upon completion of the transaction.

The purpose of stamp duty is to encourage transparency and fairness in transactions while also generating revenue for the government. The specific tax rate and scope of stamp duty vary depending on the country or region, but they are typically adjusted based on the nature of the document, the transaction amount, and the local economic policies.

With the advancement of technology, many countries and regions have implemented electronic collection of stamp duty, greatly improving collection efficiency and convenience. Additionally, as an indirect tax, stamp duty is often shared by both parties involved in the transaction, ensuring a certain degree of fairness and reasonableness in taxation.