You must open a basic bank account when registering a company. The types of bank accounts of the Company are divided into basic bank accounts, ordinary bank accounts and temporary bank accounts. Basic deposit account is the main deposit account of enterprises and institutions, which mainly handles daily transfer settlement and cash receipt and payment. The withdrawal of cash such as wages and bonuses of depositors can only be handled through this account. Opening a basic deposit account must be reported to the local people's bank for examination and approval, and an account opening permit shall be issued. The original license shall be kept by the depositor and the copy shall be kept by the bank. Enterprises and institutions can only choose one business institution of a commercial bank to open basic deposit account.
Natural person shareholders and corporate shareholders have the following influences:
1. Impact on tax revenue, natural person shareholders must pay 20% personal income tax according to dividends and dividend income. If a company is a shareholder, it shall be exempted from enterprise income tax according to the regulations, because it has already paid enterprise income tax for distributing the after-tax profits of its subsidiaries;
2. The influence of collectivization in the future. If there is a group arrangement in the future, it is best to set up a holding company and use the holding company to directly invest in the newly established company as a shareholder. If there is no collectivization arrangement, of course, from the management point of view, both natural person shareholders and legal person shareholders can.
To sum up, you must open a basic bank account when registering a company. The types of bank accounts of the Company are divided into basic bank accounts, ordinary bank accounts and temporary bank accounts. Basic deposit account is the main deposit account of enterprises and institutions, which mainly handles daily transfer settlement and cash receipt and payment. The withdrawal of cash such as wages and bonuses of depositors can only be handled through this account. Opening a basic deposit account must be reported to the local people's bank for examination and approval, and an account opening permit shall be issued. The original license shall be kept by the depositor and the copy shall be kept by the bank. Enterprises and institutions can only choose one business institution of a commercial bank to open basic deposit account.
Legal basis:
Article 6 of People's Republic of China (PRC) Company Law
To establish a company, it shall apply to the company registration authority for registration of establishment according to law. Those that meet the conditions for establishment as stipulated in this Law shall be registered as limited liability companies or joint stock limited companies respectively by the company registration authority; Those who do not meet the conditions for establishment as stipulated in this Law shall not be registered as a limited liability company or a joint stock limited company. Where laws and administrative regulations stipulate that the establishment of a company must be approved, the approval procedures shall be handled according to law before the company is registered. The public may apply to the company registration authority to inquire about the registered items of the company, and the company registration authority shall provide inquiry services.