Companies and enterprises should open basic account before opening general accounts. The original and photocopy of the basic settlement account opening permit are required for general accounts. It is worth noting that both basic households and general households of the company need to go to the tax bureau for filing, and they can withhold and pay taxes.
Basic account is mainly used as a company account for deposit, withdrawal and transfer;
Ordinary accounts are mainly used to facilitate transfer and deduction;
A company can open multiple general accounts in each bank, but it must be based on basic account;
General account can deposit and withdraw funds at any time, but the withdrawal of funds must be transferred to basic account by company transfer check, and then withdrawn by company cash check.
Basic account can handle all settlements that comply with laws and regulations, including cash withdrawal and payment of employees' wages and benefits. General deposit accounts can only handle general settlement business, but cannot withdraw cash and pay employees' wages and benefits.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 28 of the Company Law of People's Republic of China (PRC) * * * Shareholders shall pay their subscribed capital contributions in full and on time in accordance with the provisions of the Articles of Association. Where the shareholders make capital contributions in cash, they shall deposit their capital contributions in full into the account opened by the limited liability company in the bank; Where non-monetary property is used as capital contribution, the formalities for the transfer of property rights shall be handled according to law. Where a shareholder fails to pay the capital contribution in accordance with the provisions of the preceding paragraph, he shall be liable for breach of contract to the shareholder who has paid the capital contribution in full and on time.