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单词 stamp tax
释义

stamp tax

Definition
Ad valorem tax or flat tax levied on certain legal transactions such as the transfer (conveyance) of a property (building, copyright, land, patent, securities). Documents evidencing such transactions are recorded and become legally enforceable only if they are stamped to show that the proper amount of tax has been paid. Also called stamp duty.
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更新时间:2025/1/22 19:53:07