Under normal circumstances, an enterprise will close its account from 25th to 3rd1day, and then it can open an account after a monthly summary. According to the bookkeeping time, the account is generally opened on June 65438+ 10 1 of the following month.

Account sealing is a financial term, which means that it cannot be moved after month-end closing and write-off (that is, account sealing), that is, the data before account sealing cannot be moved after account sealing. If you want to modify, first cancel the account seal, then modify it, and then seal it after modification, which should remain unchanged. The existing taxpayer identification number does not need to be adjusted with the adjustment of the national administrative division code. For the same tax authority, if the administrative division codes of different periods in the region are different, the top six taxpayer identification numbers of taxpayers under their jurisdiction may have different division codes. Newly established enterprises can use new administrative division codes.