1. Company bank settlement accounts are divided into basic deposit account, general deposit accounts, special deposit accounts and temporary deposit accounts according to their purposes.
2. basic deposit account is a bank settlement account that depositors need to open for daily transfer settlement and cash receipt and payment. Depositors of corporate bank settlement accounts can only open a basic deposit account in the bank.
3. 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.
4. 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.
5. Temporary deposit account is a bank settlement account opened by depositors for temporary needs and use within the prescribed time limit.
Therefore, in general, a company only needs to open a "basic account" to carry out its production and business activities, and whether to open other bank settlement accounts mainly depends on the needs of its production and business activities.
In practice, enterprises often open special bank accounts to pay taxes. This account is generally requested or suggested by the competent tax authorities, and its main purpose is to strengthen tax collection and management and facilitate taxpayers to pay taxes (that is, the settlement of taxes paid between taxpayers and competent tax authorities). Therefore, judging from the central bank's bank settlement account management measures, this account is not a "special deposit account" but still a "general deposit account".