随着计算机、网络的应用和电子商务的发展,呈现出以数据电文为载体的电子合同逐步取代纸质合同的趋势。但对电子合同是否征收印花税以及如何征收的问题,现行的《中华人民共和国印花税暂行条例(》以下简称《条例》)及其施行细则并没有作出直接、明了的规定,导致征纳双方意见分歧 With the development of computer and network applications and e-commerce, the trend of electronic paper-based electronic contracts gradually replacing paper-based contracts appears. However, whether the stamp duty is levied on electronic contracts and how they are levied is not directly and explicitly stipulated in the current Provisional Regulations of the People’s Republic of China on Stamp Duty (the “Regulations”) and its implementing rules, which led to the disagreement of both parties