Opening a general deposit account needs to be filed with the tax bureau, because all settlement accounts need to be filed with the tax bureau, which is clearly stipulated by the tax administration law and is also the need of the daily management of the tax authorities.

The specific provisions are as follows:

Article 17 of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Tax Collection and Management clearly stipulates that taxpayers engaged in production and operation shall report all their account numbers to the competent tax authorities in writing within 15 days from the date of opening basic deposit account or other deposit accounts; If there is any change, it shall be reported in writing to the competent tax authorities within 15 days from the date of change.

Basic deposit account is the main account for transfer settlement and cash receipt and payment, and the fund receipt and payment of daily business activities and cash withdrawal of employees' salaries and bonuses can be handled through this account; General account, that is, general deposit account, refers to the settlement account opened by depositors in banking institutions outside basic deposit account for loans or other settlement. Ordinary accounts can handle transfer settlement and cash deposit.

Extended data:

The general deposit account is used to handle the deposit of depositors' loans, repayment of loans and other settlement funds. This account can be used for cash deposit, but not for cash withdrawal. There is no limit to the number of accounts opened. General deposit accounts can only be paid after 3 working days from the date of formal account opening, except for general deposit accounts opened due to loan extension.

First, the applicable object

Units or organizations that need loans or other settlement may open general deposit accounts with depositors in basic deposit account.

Second, the supporting documents

When applying for opening a general deposit account, a depositor shall submit the certificate required by the depositor to open a basic deposit account, the basic deposit account account opening permit and the following documents to the account opening bank:

1. Depositors who need to borrow money from banks shall issue loan contracts;

2. The depositor shall issue relevant certificates for other settlement needs.

Baidu encyclopedia-general deposit account