Welcome to visit Yunhua！
Englishen
Yunhua
Englishen
Current location：front page >> educate

How to pay stamp tax on registered capital

2025-11-05 06:30:21 educate

How to pay stamp tax on registered capital

Registered capital stamp tax is one of the taxes that must be paid during the registration or capital increase process of a company. In recent years, with the rise of entrepreneurship, many business owners have questions about the payment method and calculation rules of stamp tax on registered capital. This article will combine the hot topics and hot content on the Internet in the past 10 days, introduce the relevant knowledge of registered capital stamp tax in detail, and provide structured data for readers to better understand.

1. What is registered capital stamp tax?

How to pay stamp tax on registered capital

Registered capital stamp tax is a tax levied on the amount of registered capital involved in the registration or capital increase of an enterprise in accordance with the Stamp Duty Law of the People's Republic of China. This type of tax is a behavioral tax, which is a tax on the actual payment of a company's registered capital.

2. Who pays stamp tax on registered capital

The taxpayers of registered capital stamp tax include:

  • newly established enterprise
  • Increase registered capital of established enterprises

3. Calculation method of stamp tax on registered capital

According to current policies, the stamp tax rate on registered capital is 0.05%, calculated based on the amount of the company’s registered capital. The specific calculation formula is as follows:

Amount of registered capital (yuan)stamp duty rateAmount of tax payable (yuan)
1,000,0000.05%500
5,000,0000.05%2,500
10,000,0000.05%5,000

4. Time for payment of stamp tax on registered capital

Registered capital stamp tax should be paid at the following time points:

  • Newly established enterprises: Within 15 days from the date of issuance of business license
  • Enterprises that increase capital: Within 15 days from the date of completion of registration of change in registered capital

5. Payment process of stamp tax on registered capital

The steps to pay stamp duty on registered capital are as follows:

  1. Log in to the electronic tax bureau or go to the tax service office of the local tax bureau
  2. Fill out the Stamp Duty Tax Return Form
  3. Check the amount of registered capital and tax payable
  4. Complete tax payment and obtain tax payment certificate

6. Frequently Asked Questions

questionAnswer
Is stamp duty required to be paid on subscribed capital?No, stamp duty only applies to paid-in capital
Can registered capital stamp tax be paid in installments?No, it needs to be paid in one go
Consequences of not paying stamp duty on timeYou may face late fees and fines

7. Recent hot topics

Recently, discussions on registered capital stamp tax have mainly focused on the following aspects:

  • Some regions are piloting adjustments to stamp duty rates, and companies need to pay attention to policy changes
  • The Electronic Taxation Bureau optimizes the stamp tax declaration process and improves tax efficiency
  • Does the stamp tax reduction policy for small and micro enterprises apply to the stamp tax on registered capital?

8. Summary

Registered capital stamp tax is an important tax in the process of enterprise establishment or capital increase, and enterprises must pay it in a timely manner in strict accordance with legal regulations. This article introduces the tax rate, calculation method and payment process in detail through structured data, hoping to help business owners better understand relevant policies. At the same time, it is recommended that enterprises pay attention to tax policy trends and reasonably plan tax costs.

Next article
  • How to greet new colleagues

    check the details
    How to greet new colleagues
    How to greet new colleagues: 10-day analysis of hot topics across the Internet and practical guideIn the workplace, how you greet new colleagues is key to establishing a good first impression. Combining the hot topics on the Internet and workplace social trends in the past 10 days, we have put together a structured guide to help you break the ice easily.1. Top 5 hot social topics in the workplace in the past 10 daysR
    2025-12-21 educate
  • What to do about breast hyperplasia cysts

    check the details
    What to do about breast hyperplasia cysts
    What to do about breast hyperplasia cystsBreast hyperplasia and cysts are common breast diseases in women. In the past 10 days, the discussion on this topic has continued to rise across the Internet. Many women are concerned about how to deal with breast hyperplasia and cysts. This article will combine the latest hot topics and medical suggestions to provide you with structured data and solutions.1. Basic concepts of
    2025-12-18 educate
  • What to do if you have throat or mouth ulcers

    check the details
    What to do if you have throat or mouth ulcers
    What to do if you have throat or mouth ulcersThroat and oral ulcers are a common oral disease that can bring a lot of inconvenience to daily life. This article will provide you with detailed solutions and structured data based on hot topics and hot content across the Internet in the past 10 days.1. Common causes of throat and mouth ulcersThere are various causes of throat and mouth ulcers. The following are the cause
    2025-12-16 educate
  • Why do I keep getting colds repeatedly?

    check the details
    Why do I keep getting colds repeatedly?
    Why do I keep getting colds repeatedly?Recently, among the hotly discussed health topics on the Internet, "recurrent colds" have become the focus of attention. Many netizens reported that even if they pay attention to keeping warm and taking vitamin supplements, colds still occur frequently. This article will start fromCause analysis,StatisticsandPrecautionsThree aspects are developed to help you deal with this probl
    2025-12-13 educate
Latest articles
Recommended articles
Reading rankings
Friendly links
Dividing line