1. Withdraw by cash check, and indicate the use amount of the reserve fund.
2. The bank has regulations on the withdrawal amount of reserve fund, which is usually 3-5 days' daily expenses.
3. Large withdrawals need to be made in advance and may require approval.
4. Application form before extraction.
5. The cheque is stamped with the special financial seal and official seal of the company.
Small-scale taxpayer enterprise account fund management;
1. Bank transfer: the transfer operation through the bank is a common way to transfer funds from the company account;
2. Cheque payment: paid by company cheque, suitable for large-value transactions and formal business dealings;
3. Withdraw cash: withdraw cash directly from the bank account, usually for micropayments or emergencies;
4. Electronic payment: it is convenient and fast to transfer funds through electronic means such as online banking and mobile payment, and it can be received in real time;
5. Entrusted payment: authorized banks to pay specific funds on their behalf, which is applicable to the payment of regular expenses, such as salary and rent.
To sum up, small-scale taxpayers need to withdraw funds from corporate accounts as reserve funds through cash checks, follow the bank's regulations on daily expenses, and make an appointment for approval when withdrawing large amounts. At the same time, they need to fill in the application form and affix the special seal for corporate finance and legal person on the check.
Legal basis:
Detailed rules for the implementation of the provisional regulations of the people's Republic of China on value-added tax
Article 28
The standards for small-scale taxpayers as mentioned in Article 11 of the Regulations are: (1) taxpayers engaged in the production of goods or providing taxable services, and taxpayers whose main business is the production of goods or providing taxable services and who concurrently engage in the wholesale or retail of goods, and whose annual VAT sales (hereinafter referred to as taxable sales) are below 500,000 yuan (inclusive, the same below); (2) For taxpayers other than those specified in Item (1) of Paragraph 1 of this Article, the annual taxable income is less than 800,000 yuan. The term "mainly engaged in the production of goods or providing taxable services" as mentioned in the first paragraph of this article means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales.