印花税（Stamp duty），是税的一种，是对契约、凭证、书据、账簿及权利许可证等文件征收的税种。纳税人通过在文件上加贴印花税票，或者盖章来履行纳税义务。目前，中国大陆的印花税征收，是依据于1988年经中华人民共和国国务院颁布施行的《中华人民共和国印花税暂行条例》。征税范围包括十三大类，并根据相应内容分为税率和定额征收两种。其中，施行税率征收的，自万分之零点五起至千分之一不等。定额则按件收取，每件人民币五元。由书立人双方自行黏贴。印花税目前为地方税，由各地的地方税务局负责征收。为了更好的理解该词，以下是该词的英文释义：Stamp duty is a tax that is levied on single property purchases or documents (historically, this included the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions.) A physical stamp (a revenue stamp) had to be attached to or impressed upon the document to denote that stamp duty had been paid before the document was legally effective. More modern versions of the tax no longer require an actual stamp.

双语例句：

（1）Generally, stamp duty will be chargeable on the instrument of transfer of shares of companies in Malaysia. The stamp duty payable for the transfer of shares in a company in relation to the Proposed Transaction would be 0.3% of the value of the shares. The value of the shares is based on (1) net tangible assets of each share; (2) price earnings ratio of each share; (3) sale consideration of each share; (4) share premium of each share (if the relevant shares were issued with premium), whichever is the highest.

一般来说，在马来西亚，会就转让公司股份的文书征收印花税。关于拟议交易，就转让公司股份而应当交纳的印花税为股份价值的 0.3%。股份价值以下列各项为基础：(1) 每股有形资产净额；(2) 每股价格收益比；(3) 每股出售对价；(4) 每股股本溢价（如果相关股份为溢价发行），以最高者为准。

（2）We have sighted the meeting minutes of the 13th board of directors’ meeting of XXX Company held on 21 April 2016, which states that as the stamp duty payable for the registration of the lease in respect of Land 5 is too high (in the amount of RM537,043), the board of directors has agreed to obtain a comfort letter from the lessor that Land 2 will not be resold and to file a private caveat on Land 5, instead of registering and the lease with the land registry. We have requested the Seller to provide us with the above mentioned comfort letter, but we have not been provided with the comfort letter.

我方看到了XXX公司 2016 年 4 月 21 日第 13 次董事会会议的会议纪要，该会议纪要写明，就关于土地 5 的租约进行登记而应支付的印花税过于高昂（金额为 537,043 林吉特），因而董事会已决定取得出租人约定不会转售土地 5 的告慰函，并且就土地 5 提交私人冻结令而非向土地登记处登记该租约。我方曾请求卖方将前述告慰函提供给我方，但我方尚未取得该告慰函。