什么企业会有印花税？

中文版

印花税是一种针对经济活动中发生的特定凭证所征收的税种。那么，哪些企业会涉及到印花税呢？

首先，几乎所有的企业在进行经济交易时都可能涉及到印花税。例如，当企业签订购销合同、加工承揽合同、建设工程勘察设计合同、财产租赁合同、货物运输合同、仓储保管合同、借款合同、财产保险合同等具有法律效力的合同时，都需要按照合同金额的一定比例缴纳印花税。

其次，企业在设立、变更或注销时，也需要缴纳印花税。例如，企业在注册时需要缴纳注册资本印花税，当企业发生股权变更时需要缴纳股权转让印花税，而当企业注销时，也需要缴纳注销印花税。

此外，一些特殊行业的企业也会涉及到印花税。例如，证券交易中的买卖双方都需要缴纳证券交易印花税；金融机构在发放贷款时需要缴纳贷款合同印花税；保险公司在签订保险合同时需要缴纳保险合同印花税等。

总的来说，印花税是普遍存在于企业经济交易和经营活动中的一种税种，无论是哪种类型的企业，在进行经济交易或经营活动时都可能涉及到印花税。

英文版

Which Enterprises Are Subject to Stamp Duty?

Stamp duty is a tax imposed on specific documents used in economic activities. So, which enterprises are likely to be involved in stamp duty?

Firstly, almost all enterprises may be subject to stamp duty when conducting economic transactions. For instance, when an enterprise signs legally binding contracts such as purchase and sales agreements, processing contracts, construction engineering survey and design contracts, property leases, cargo transportation contracts, warehouse storage contracts, loan agreements, and property insurance contracts, it is required to pay stamp duty based on a certain percentage of the contract amount.

Secondly, enterprises are also required to pay stamp duty during their establishment, changes, or deregistration. For example, an enterprise needs to pay stamp duty on registered capital during registration, stamp duty on equity transfers when there are changes in equity, and stamp duty on deregistration when the enterprise is dissolved.

Moreover, enterprises in some special industries may also be involved in stamp duty. For instance, both buyers and sellers in securities trading are required to pay stamp duty on securities transactions; financial institutions need to pay stamp duty on loan contracts when issuing loans; and insurance companies are required to pay stamp duty on insurance contracts when signing them.

Overall, stamp duty is a tax that普遍存在 in the economic transactions and business activities of enterprises. Regardless of the type of enterprise, stamp duty may be involved when conducting economic transactions or business activities.