The invention provides a paper tape lap changing device which comprises two groups of paper release rollers and transition rollers. The paper release rollers are positioned on two sides of a roller rack respectively, the corresponding transition rollers are arranged between the paper release rollers, two symmetric groups of paper cutting mechanisms are arranged between the two groups of transition rollers and positioned on the roller rack below the transition rollers and correspond to the two groups of paper release rollers respectively, and viscose connecting mechanisms are arranged below the paper cutting mechanisms. The paper tape lap changing device has the advantages that laps can be changed without stopping, waste materials generated by snapping paper tapes due to excessive tension of restart are prevented, and production efficiency is greatly improved.