1. State Taxation Administration of The People's Republic of China's Regulations on the Use of Special VAT Invoices (Guo Shui Fa [2006] 156) does not specify the bank account number, so there is no specific requirement for this.
2. The 84-bit secret of the face of the special VAT invoice does not include the account number, and does not involve tax copying authentication. Therefore, the bank and account number on the invoicing information of the special VAT invoice may not be basic account, or it may be a general account.
3. If you look at the information of the bank where you want to change the invoice, you need to apply to the tax bureau for filing, and then the tax control service company can help you add it to the system. You can choose a bank account when invoicing.
Is the tax number the same as the bank account number?
It's different.
Tax number is usually short for taxpayer identification number. The taxpayer identification number is the tax registration certificate number, the unit taxpayer tax registration certificate number code is *** 15 digits, the first 6 digits are the area code, and the last 9 digits are the area code.
9 digits of organization code certificate, * * * 15 digits; The tax registration certificate number of individual industrial and commercial taxpayers is 15 digits or 18 digits, which is the same as its resident ID number.
The bank account number is the bank card number or passbook account number. Including bank debit cards and credit cards. Each card has a corresponding card number, which is the bank account number. Connect with the account name.
There is always a passbook and a card.
Bank accounts have real-name authentication function. When opening an account in an online virtual bank (such as Alipay), the name and password must be the same, otherwise the bank will not recognize it.
Bank account is the general name of deposit account, loan account and current account opened by customers in the bank. In China, according to regulations, all state organs, organizations, troops, schools, enterprises and institutions.
All units must open an account in a bank. According to different purposes, bank accounts can be divided into basic account, special accounts and auxiliary accounts.
In the accounting organization of bank accounting, in order to ensure the truthfulness, completeness and correctness of account books, subsidiary ledger accounts and general ledger accounts are set up, which is of great significance to the banking industry.
Make a detailed record and summary of the sources and use of funds caused by business and financial activities.
To sum up: it refers to the buyer's bank account information. An account bank refers to a business outlet that handles account opening procedures. Each bank has its own line number, and the account number is the account number opened by the buyer in the bank. So when invoicing, the bank and account number filled in refer to the buyer's bank account information.
Legal basis:
People's Republic of China (PRC) Tax Administration Law
Article 61
If the withholding agent fails to set up and keep the account books of withholding and collecting taxes or keep the accounting vouchers and relevant materials of withholding and collecting taxes in accordance with the regulations, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than five thousand yuan shall be imposed.
Article 62
Taxpayers fail to file tax returns and submit tax information within the prescribed time limit, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, and the tax authorities shall order them to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.