Introduction: How to choose different types of bank accounts and what are the differences between them~
When registering a company, if you want to operate, it will involve financial transactions, and the bank's corporate account is indispensable.
Many bosses have more or less questions about opening a public account. The following editor will tell you how to choose basic bank accounts, general accounts, and temporary accounts in ? What is the difference between them?
01. Newly registered company must have a bank account?
What do you think? This is definitely something you want. If you don’t open an account, you can’t move on. Could it be that you still have to carry a box to order a product now and “pay money with one hand and deliver the goods with the other hand”?
Of course, in addition to the fact that this behavior is a bit primitive, is mainly due to the following reasons:
, daily transfer and withdrawal
There are several account types involved, which is also the focus of today. I will focus on the following later~~
. Tax verification, accounting and tax filing
Nowadays, the tax bureau only needs to connect to the basic business accounts and open a third-party agreement to declare taxes and deductions in the tax declaration system;
. Tax reporting, human resources and social security processing
Only after opening a corporate account can enterprises handle a series of business processing such as social security, provident fund , etc.
Banks have certain credibility. To a certain extent, it is only beneficial for enterprises. After all, when handling bank-related business, you need to pass layer-by-layer data review~~
02, corporate bank account category
is classified according to the purpose of the bank account. There are four types of bank accounts that companies can open.
first type: temporary deposit account
As mentioned in the name, it has a clear validity period and is mainly used for the settlement of temporary business activities of enterprises.
The second type: Special deposit account
The function is to transfer money. If the company wants to open this account, it is necessary to provide approval or proof from the relevant department .
The third type: basic deposit account
is what we usually call the basic enterprise account, the main users of the company's daily transfer, settlement and cash collection and payment.
The fourth type: general deposit account
is also called general account of enterprises. Some settlements of enterprises need to go through general account, such as banks other than basic account have loans, or in order to obtain special bank services other than basic account (fast settlement speed, wide business scope, avoiding risks of the same bank, etc.).
Precautions
. An enterprise can only have one basic account, and can only open multiple general accounts on the basis of opening a basic account (similar to the relationship between the main card and the secondary card of a telephone card). Relevant basis and files must be provided when opening it; through each accounting business of the basic account, the enterprise must record in detail;
. Among the above four types of bank accounts, only ordinary accounts are not allowed to handle cash withdrawal services. In actual work, if the enterprise really needs cash from general account payments urgently, it can fill out the transfer check and transfer it to the individual account, and then withdraw cash through the individual account. Whether a special deposit account can withdraw cash depends on the situation.
03. The difference between basic and general accounts
For enterprises, opening basic accounts and general accounts is relatively common, so what is the difference?
. Quantity difference
Account management regulations of the People's Bank of China : an enterprise can only open one basic account, but general accounts can be opened with multiple, without a quantity limit.
. Use difference
In terms of use, basic households have more functions than ordinary households. Basic accounts can: deposit, withdraw, transfer, and collect. Ordinary accounts can only: deposit, transfer, and collect. cannot handle cash withdrawal business.
04, process for opening a bank account
Each bank will have its own set of processes, but basically the most important materials are basically the unchanging
, opening a basic account
original business license, including the shareholder composition and its previous company articles of association, shareholder materials (a copy of the personal ID card or a copy of the unit's business license and its ID card of the legal representative ), the original ID card of the legal person and the person in charge, official seal, financial seal, and legal person seal.
Take CCB as an example (for reference only)
Note: When the bank fails to pass the review, the company's application will be returned
. Opening a general account
In addition to the above information, you also need to provide account opening license . If the account opening company is a branch, you also need to provide relevant information from the head office.
05. Other questions about basic and general accounts
. If the basic account has not transferred money in, will it have any impact?
Whether it is a basic account or a general account, it will be registered with the tax bureau. Under the powerful third-phase gold tax system, every payment in the company's account is monitored. Basic households have never saved money. Without income, it means no tax payments, no normal expenses, such as wages and salary, which will naturally attract the attention of the tax bureau and wait for inspection.
. Our company sells goods and issues invoices, and then enters public accounts, and then mentions the private accounts of the legal person. When taxes or payments are required, the legal person will transfer them. Basically, the public accounts do not leave money. Is this risky?
Of course there is a risk. This is misappropriation of funds and it violates the relevant provisions of the " Company Law ". For details, please refer to the Company Law.
. Can the employee get the things purchased by him on WeChat and get them back to the company for reimbursement. Can the basic user reimburse her? Can you make a account?
Employees can reimburse the relevant operating expenses incurred for the company and make the accounts reimbursed according to the reimbursed accounting.
4. Can basic and general accounts be opened in the same bank?
is usually not in the same bank business location. It is recommended to consult the bank before opening.
5. Should I transfer money to the public to a basic account or a general account?
It is recommended to transfer to the basic account. As mentioned earlier, among ordinary and basic account, only basic account can handle cash withdrawal.
6. What should I do if I want to cancel the basic account?
The information to be prepared generally includes official seal, legal person seal, financial seal, account opening license, check, account cancellation application, enterprise cancellation notice, legal person authorization letter, legal person and trustee ID card, etc. If there is still a balance on the basic account, it must be transferred out and finally wait for approval by the People's Bank of China. Different banks have similar procedures. It is recommended to consult the detailed information required by the bank before cancellation.
7. Can enterprises open zero balance accounts?
balance account refers to the account opened by the financial department for the department and budget unit in commercial banks, used for financial direct payment and financial authorization payment and liquidation. Enterprises cannot open zero balance accounts, which are contents under administrative and public institutions.
8. How to transfer the basic account to a private account? If
is paid to an individual, the amount transferred to the personal account shall be confirmed to be included in the accounts payable. If it is to pay other advance fees, it shall be included in the other payables.
Professional people are particularly important in the operation of the enterprise. They can not only "escort" the enterprise, but also save taxes and spend less money on the enterprise. Enterprises should pay attention to the enterprise's finances so that the enterprise will no longer have any worries about finance and taxation.
