As a boss and a financial officer, you must be familiar with Gong Hu. But recently, many people find it difficult to change to a new office! Make an appointment to take photos at home and provide business address review?
Does a newly registered company have to have a bank account?
The answer is yes. (That's not good! Don't barter, pay with one hand and deliver with the other! )
Without opening a corporate bank account, many programs in the back can't run normally:
1. Daily transfer and withdrawal
Basic account can be used for daily cash transfer and withdrawal. Cash withdrawals such as wages and bonuses of enterprise units can only be handled through this account.
But ordinary and temporary bank accounts can only be used for transfer, not for cash withdrawal.
2. Tax verification, bookkeeping and tax declaration.
The Inland Revenue Department needs to connect with basic account, open a third-party collection agreement, and declare taxes and deductions in the tax filing system.
4. Enhance customer trust.
A bank is an enterprise legal person with a national credit endorsement. When an enterprise opens an account in a bank, the bank will strictly examine the enterprise to ensure the funds in the enterprise's bank account.
Therefore, enterprises that have opened bank accounts can make customers trust more.
Differences between company bank accounts
We often see that enterprises have basic households and general households, so what's the difference?
In fact, bank accounts are divided into four categories:
1. basic account
That is, the basic account of the enterprise is the main account for transfer settlement and cash receipt and payment. Daily fund collection and payment and withdrawal of wages, bonuses and cash can be handled through this account.
2. General deposit account
Also known as the general account of the enterprise, some settlements of the enterprise need to go through the general account, such as loans from banks outside basic account, or in order to obtain special services from banks outside basic account (fast settlement, wide business scope, avoiding risks with banks, etc.). ).).
To sum up: basic households can deposit, withdraw, transfer and collect; Ordinary households can only deposit, transfer and collect money, and may not handle cash withdrawal business.
3. Temporary deposit account
As the name implies, it has a clear validity period and is mainly used for the settlement of temporary business activities of enterprises.
4. Special deposit account
Special deposit account. The company needs to provide the approval or certificate of relevant departments before opening the account.
Precautions:
1. An enterprise can only have one basic account. On the basis of opening a basic account, you can open multiple ordinary accounts (similar to the relationship between the main card and the auxiliary card of a telephone card). Relevant basis and documents shall be provided when starting business; Every accounting business of a basic household must be recorded in detail by the enterprise;
2. Among the above four types of bank accounts, only ordinary households are not allowed to handle cash withdrawal business.
In practice, if the enterprise really needs to pay cash to ordinary households, it can fill in a transfer check and transfer it to individual households, and then withdraw cash from individual households. Whether the special deposit account can withdraw cash depends on the situation.
Basic account opening process of newly registered company bank
Opening an account in a new company is more complicated than before, which can be roughly divided into three steps:
1. Make an appointment with the bank.
After the appointment, the bank will arrange people to take pictures at home; After taking photos, take all the information to the bank counter to open an account.
2. Data review
Review all the data and information of the bank company and wait for the audit result.
3. Obtain a bank account opening license.
Personal bank accounts need to deposit a certain amount of funds (generally between 5k and 10k). You can take it out in a week or so.
Taking the construction behavior as an example, the process of opening a basic account is as follows:
The required materials include: the original business license, the composition of shareholders and the company's articles of association, shareholders' materials (personal ID card or copy of the company's business license, copy of the legal representative's ID card), the original corporate and manager's ID cards, official seals, financial seals and corporate seals.
Note: If the bank fails to pass the examination, the application of the enterprise will be returned.
General ledger: besides that.
3. Can basic account cancel? What should I do?
A: The materials prepared include official seal, corporate seal, financial seal, account opening permit, cheque, application for account cancellation, notice of cancellation of enterprise, power of attorney of legal person, identity cards of legal person and trustee, etc. If there is a balance in basic account, it will be transferred out and finally approved by the bank.
Can I open a zero-balance account?
A: No, the zero-balance account refers to the account opened by the financial department in commercial banks for departments and budget units, which is used for direct financial payment and authorized financial payment settlement.
Enterprises cannot open zero-balance accounts and belong to administrative institutions.
5. How do basic households transfer to private households?
Answer: If it is paid to an individual, the money transferred to the individual account should be recognized as accounts payable; If it is other prepaid expenses, it should be recorded in other payables.
6. Does it matter that basic account hasn't moved in yet?
A: Basic households and ordinary households will file with the Inland Revenue Department. Under the powerful golden tax phase III system, every sum in the company's account is monitored.
Basic families have never saved money. No income means no taxes, no normal expenses such as wages and salaries. It will naturally attract the attention of the tax bureau, so wait for it to be audited.
7. Sales are invoiced, the income enters Gong Hu, and then the legal person is called self-employed. When it is necessary to pay taxes or fees, the legal person will transfer the money. Basically, Gong Hu has no money. Is this risky?
A: Of course there are risks. This is misappropriation of funds and violates the relevant provisions of the company law. See the Company Law for details.
Related question and answer: What does a bank mean? 0 1 bank refers to the place where your bank card is processed. The format of a general bank is "XX Bank, XX Branch, and XX City Branch". If you forget the bank information, you can call the bank's 24-hour customer service hotline on the bank card for inquiry. An account opening bank refers to a bank outlet that handles account opening procedures. In layman's terms, it is the bank that issued the passbook or bank card for the first time. The name of the bank will be registered in the passbook, and it will also be displayed on the account opening certificate issued by the bank. Accurate bank name is beneficial to the speed of financial personnel to handle remittance and ensure the smooth withdrawal and remittance.
Basic deposit account can handle cash payment and daily transfer settlement. According to the regulations on account management of the People's Bank of China, a unit can only choose one bank to apply for opening a basic deposit account. General deposit accounts can handle transfer settlement and cash deposit, but cannot handle cash withdrawal and salary payment. The company can open the account in a bank outside basic deposit account; Or although it is a non-independent accounting unit, it needs to handle the settlement business separately because it is not in the same place as the competent unit, and can apply for opening this account with the consent of the competent unit.
Basic account can withdraw cash, but general accounts can't. In international trade, if payment is made by letter of credit, the bank usually refers to the bank where the buyer deposits, which is the bank that applies to the beneficiary to open a letter of credit.