After paying the stamp duty, the enterprise implements the "two regulations" and starts the new account book. If the total of "paid-in capital" and "capital reserve" is greater than the original stamped funds, some subsidies will be added for printing.

Stamp duty is a kind of tax levied on the behavior of concluding and receiving legally effective certificates in economic activities and economic exchanges. It is named because it is used to paste tax stamps on taxable documents as a sign of tax payment.

Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.

Extended data:

At present, stamp duty is only levied on the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:

1, purchase and sale contracts, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;

2. Transfer of property rights;

3. Commercial account books;

4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;

5. Other tax vouchers determined by the Ministry of Finance.