Whether remittance from bank to public account needs to be taxed depends on the nature of remittance:

1. If the remittance of one enterprise is the income of another enterprise, it needs to be taxed;

2. If it's not income, you don't need to pay tax, but there must be evidence to prove that the money is not income.

Company accounts are divided into four categories: basic deposit account, general accounts, temporary accounts and special accounts.

First, there is no need to pay taxes on the entry and exit of enterprise accounts, and whether enterprises should pay taxes has nothing to do with whether they open enterprise accounts.

If you are self-employed, you must declare and pay taxes on time every month. If you open a company account, you can deduct money from it. If you don't have a corporate account, you have to go to the tax authorities to deduct money by swiping your card.

If it is a corporate enterprise, even if a corporate account is opened, there is no need to pay taxes every month without invoicing. Unless the enterprise has income, it needs to pay the corresponding tax, open an enterprise account and sign a tax deduction agreement with the bank, so that the tax can be deducted directly from the enterprise account.

Although corporate accounts have little to do with whether or not to pay taxes, banks have to charge management fees for corporate accounts when they open corporate accounts, and the fees are different according to the regulations of various banks.

Second, the company account is a settlement account opened in the name of the company, as opposed to an individual account.

Opening a company account is helpful for fund settlement. For example, if a foreign customer gives you sales money, you can't take it by plane. At this time, you have to rely on the account to collect money. At the same time, opening a company account is conducive to future business development. It is better for your company to find a loan. Some banks require you to provide the basis of your company's settlement amount. You said you accepted cash so that the bank could trust you. If you have an account, there will be a statement, which will be accepted by the bank and used as part of the evaluation.

Three. Company bank account (bank-to-company account) As the name implies, a company bank account, that is, a company bank settlement account, refers to an account opened in a bank in the name of the company.

Company bank accounts are divided into:

Basic deposit account:

Depositors need to open it for daily transfer settlement and cash receipt and payment;

General deposit account:

Depositors open basic deposit account in financial institutions other than banks for loans or other settlement needs;

Special deposit account:

Depositors shall open accounts in accordance with the provisions of laws, administrative regulations and rules to manage and use their special funds;

Temporary deposit account:

Depositors open for temporary needs and use them within the prescribed time limit.

Note: Depositors of corporate bank settlement accounts can only open a basic deposit account in the bank.

Tax payment, that is, the implementation process of taxpayers in tax collection, is to pay a part of collective or individual income to the state in accordance with the provisions of various national tax laws and a certain proportion.

identification condition

Conditions for determining the general taxpayer of value-added tax

Enterprises that have gone through tax registration and whose annual VAT sales amount reaches the following standards shall apply to the competent tax authorities for the identification of general VAT taxpayers.

(1) Taxpayers who are engaged in the production of goods or provide processing, repair and replacement (hereinafter referred to as taxable services), and taxpayers whose main business is the production of goods or the provision of taxable services, and also engage in the wholesale or retail of goods, with annual taxable sales of more than 6,543,800 yuan;

(2) The annual taxable sales of taxpayers engaged in the wholesale or retail of goods is more than 6,543,800 yuan.

Small-scale enterprises that have gone through tax registration, whose annual sales do not meet the quantitative standards stipulated in the preceding paragraph, and whose accounting is sound, can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, can apply to the competent tax authorities for the procedures for the identification of general taxpayers of value-added tax.

Self-employed individuals who have gone through tax registration and whose annual value-added tax should meet the prescribed standards can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, and can apply to the competent tax authorities for general taxpayer identification procedures.

Where the taxpayer's general branch implements unified accounting, and the annual taxable sales of its general branch reaches the quantitative standard, but the annual taxable sales of its branches do not reach the quantitative standard, its branches may apply for the identification procedures of general VAT taxpayers.

Taxpayers whose newly established enterprises engaged in the production of goods or providing taxable services have a registered capital of more than 400,000 yuan, and those engaged in the wholesale or retail of goods have a registered capital of more than 600,000 yuan, should go through the procedures for the identification of general taxpayers at the same time of tax registration. After one year of actual production and operation, they should deal with it according to the actual situation.