不能按期兑现的合同是否贴花-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	不能按期兑现的合同是否贴花
释义	法律分析: 不能按期兑现的合同如果属于应纳税凭证，需要贴花。应纳税凭证包括购销合同、加工承揽合同、建设工程承包合同等，而应纳税凭证需要在书立或者领受时贴花。法律依据:《中华人民共和国印花税暂行条例》第二条下列凭证为应纳税凭证: （一）购销、加工承揽、建设工程承包、财产租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合同性质的凭证；（二）产权转移书据；（三）营业账簿；（四）权利、许可证照；（五）经财政部确定征税的其他凭证。
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