The specific differences are as follows:
First of all, their concepts are different:
1. basic deposit account refers to the bank account that depositors need to open for daily transfer settlement and cash receipt and payment, and it is their main account.
Depositors of corporate bank settlement accounts can only open a basic deposit account in the bank.
2. General deposit account
General deposit account refers to the bank settlement account opened by depositors in banking institutions outside basic deposit account for loan transfer, loan repayment and other settlement. This account can be used for cash deposit, but not for cash withdrawal.
3. Special deposit account
Special deposit account refers to a bank settlement account opened by depositors in accordance with laws, administrative regulations and rules for the special management and use of their specific funds.
4. Temporary deposit account
Temporary deposit account refers to a bank settlement account opened by depositors for temporary needs and use within a specified period of time.
Second, the difference between ordinary households and basic households.
1, different uses
Basic deposit account refers to the basic deposit account of an enterprise. An enterprise must only handle one account, which is mainly responsible for the receipt and payment of funds, transfer and settlement in the daily operation.
Ordinary families can handle more than one, generally because of borrowing or other settlement needs. Ordinary families can only deposit cash or transfer money, not withdraw cash.
Simply put, the relationship between the basic account and the ordinary account is similar to the main card and the auxiliary card of a credit card. The biggest difference between them is whether they can withdraw cash. Basic deposit account can withdraw cash, but ordinary accounts cannot.
2, basic households and general households should file.
From the perspective of tax law, all bank accounts of enterprises need to be declared to the tax bureau.
In other words, in the actual operation of the enterprise, it is not the question that you tell the tax bureau with the general ledger, but whether the tax bureau should check your question! Because for the tax bureau, all your bank accounts, not only basic deposit account and general accounts, but also temporary accounts and special users, have the right to inquire.
3, basic households and general households should file.
From the perspective of tax law, all bank accounts of enterprises need to be declared to the tax bureau.
In other words, in the actual operation of the enterprise, it is not the question that you tell the tax bureau with the general ledger, but whether the tax bureau should check your question! Because for the tax bureau, all your bank accounts, not only basic deposit account and general accounts, but also temporary accounts and special users, have the right to inquire.
Baidu Encyclopedia-Enterprise Account