《中华人民共和国电子签名法(》以下简称《电子签名法》)于2005年4月1日起施行,从而确定了电子合同的法律效力,那么采用电子形式订立的合同,是否属于《印花税暂行条例》列举的合同,是否应该缴纳印花税?笔者认为,根据我国《合同法》和《电子签名法》的相关规定,电子合同具备传统 “The Electronic Signature Law of the People’s Republic of China (hereinafter referred to as the” Electronic Signature Law “) came into force on April 1, 2005 to determine the legal validity of the electronic contract. Whether the contract concluded in electronic form falls under the Provisional Regulations on Stamp Duty ”The list of contracts, whether it should pay stamp duty? I believe that, according to China’s“ Contract Law ”and“ Electronic Signature Law ”the relevant provisions of the electronic contract with the traditional