Is surplus reserve also called stamp duty?

The surplus reserve is not subject to stamp duty, and it is only paid according to the paid-in capital or the increase of capital reserve after capital increase, with a ratio of five ten thousandths.

According to different purposes, surplus reserve can be divided into statutory surplus reserve, arbitrary surplus reserve and statutory public welfare fund. Statutory surplus reserve and discretionary surplus reserve, also known as general surplus reserve, are mainly used to make up for losses in previous years and increase capital in accordance with relevant state regulations.

Withdraw surplus reserve

The extraction of surplus reserve itself is a part of profit distribution. Once the corresponding funds are withdrawn to form surplus reserves, they shall generally not be used to distribute profits or dividends to investors. The use of surplus reserve does not refer to its actual occupation form, and the extraction of surplus reserve does not refer to extracting this part of funds from the capital turnover process of enterprises alone.

Refer to the above content: Baidu Encyclopedia-surplus reserve