Because basic deposit account is the company's most commonly used account. Most of the company's monetary fund business is handled through the basic account.
When you encounter this trouble, you can solve it by opening an ordinary account. If you encounter a business that can only be handled through basic deposit account, there is still no way to solve it.
When the basic deposit account of an enterprise is to be changed, it is necessary to cancel the original basic deposit account before opening a new basic deposit account.
When closing an account, you must check the balance of the bank settlement account with the bank, fill in the application form for closing the account, return all kinds of important bills and settlement vouchers (the account approved by the People's Bank of China should also return the account opening license), submit a copy of the business license, the local tax and national tax registration certificate, the original and copy of the code certificate, the legal person ID card, the account opening license, the power of attorney and other materials, and go through the account closing procedures after the bank checks them correctly.
After the basic household is changed, it is necessary to go through the formalities of change with the tax authorities.
According to Article 17 of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Tax Collection and Management, taxpayers engaged in production and operation shall declare all their account numbers in writing to the competent tax authorities within 15 days from the date of opening basic deposit account or other deposit accounts; If there is any change, it shall be reported in writing to the competent tax authorities within 15 days from the date of change.
If the general account is changed, it is not necessary to go to the tax authorities for the change.
References:
Bank of deposit _ Baidu Encyclopedia