【中文版】

印花税是对经济活动和经济交往中书立、领受具有法律效力的凭证的行为所征收的一种税。印花税的纳税人包括在中国境内书立、领受应税凭证的单位和个人，以及在境外书立、领受中国境内应税凭证的单位和个人。

印花税的计税依据包括应税凭证的数量和所载金额。具体来说，应纳税额=应税凭证计税金额×比例税率。印花税的比例税率根据不同类型凭证而有所不同，例如合同或者具有合同性质的凭证、产权转移书据、营业账簿中记载资金的账簿等适用0.05%的比例税率，而权利、许可证照和营业账簿中其他账簿适用0.01%的比例税率。

印花税是一种重要的财政政策工具，可以为国家增加财政收入，同时也有助于促进市场经济发展和规范经济秩序。通过征收印花税，可以鼓励企业和个人遵守税收法规，提高合同的履约率，维护市场的稳定和公正。

【英文版】

Stamp duty is a tax levied on the act of making or receiving a legally effective document in economic activities and transactions. Stamp duty taxpayers include units and individuals who write and receive taxable documents within China, as well as units and individuals who write and receive taxable documents outside China.

The basis for calculating stamp duty includes the number of taxable documents and the amount of money stated in the documents. Specifically, the amount of tax payable = the taxable document's stated amount x proportionate tax rate. The proportionate tax rate for different types of taxable documents varies, such as contracts or contract-like documents, property transfer agreements, and financial accounts stated in business ledgers, which are subject to a 0.05% tax rate, while certificates of rights and licenses and other ledger accounts are subject to a 0.01% tax rate.

Stamp duty is an important fiscal policy tool that can increase state revenue and promote market-oriented economic development and standardized economic order. By collecting stamp duty, it can encourage enterprises and individuals to comply with tax regulations, improve contract performance rates, maintain market stability and fairness.