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.
Extended data
General taxpayers lose special invoices and deduction. What should I do if the VAT invoice is lost in this case? If it has been certified before the loss, the buyer can use the copy of the corresponding special invoice bookkeeping copy provided by the seller and the tax declaration certificate of the lost special VAT invoice issued by the local competent tax authority as the VAT input tax deduction certificate after the approval of the competent tax authority of the buyer;
What should I do if the VAT invoice in this case is lost without authentication? The buyer shall prove to the competent tax authorities with the copy of the corresponding special invoice bookkeeping joint provided by the seller. If the authentication is consistent, with the consent of the competent tax authorities of the buyer, the copy of the special invoice bookkeeping joint issued by the local competent tax authorities of the seller and the tax declaration certificate of the lost special VAT invoice can be used as the VAT input tax deduction certificate.
The account number in the bill data is not necessarily a basic deposit account number, but also a general account number. Generally speaking, enterprises open basic account, because basic account has many advantages compared with general accounts. For example, basic account can receive and pay cash. There is no such concept as a public billing account or a company non-invoice account. Generally, there are only branch accounts and private accounts in bank accounts, and company accounts refer to company accounts.
According to the account management regulations of the People's Bank of China, an enterprise can only open one basic deposit account, but it can open multiple general accounts. If you can open another account to withdraw money, the funds can be used for a certain purpose, and you can also apply for a special account at the bank to withdraw money.
1. basic deposit account is a bank settlement account that depositors need to open for daily transfer settlement and cash receipt and payment. An enterprise or institution can only open a basic deposit account in one bank. Depositors can only withdraw wages, bonuses and other cash through basic account.
2. A general deposit account is a bank settlement account opened by a depositor in a banking institution outside basic deposit account for loan or other settlement needs. This account can handle transfer settlement and cash deposit, but it cannot handle cash withdrawal.
3. Special deposit account is a bank settlement account opened by depositors for special management and use of their special funds in accordance with laws, administrative regulations and rules.
Special deposit accounts are used to handle the receipt and payment of special funds, and special deposit accounts that allow cash withdrawal must be approved. Capital construction funds, renovation funds, extra-budgetary funds, securities transaction settlement funds, grain, cotton and oil purchase funds, unit bank card reserve funds, securities transaction settlement funds, futures trading deposits, interbank funds deposited by financial institutions, income remittance funds and business expenditure funds, funds of the party, league and trade union organizations of the unit and other funds that need special management and use according to regulations may apply for opening special deposit accounts.