From which company account is the tax deduction account of the tax bureau deducted? Do ordinary families need to file with the tax bureau? In terms of tax payment, what is the difference between filing and not filing?
1. The tax deduction account is a bank account provided to the tax authorities in the Agreement on Entrusted Tax Deduction of Finance and Taxation and Horizontal Networking of Banks (commonly known as the "tripartite agreement") signed between the enterprise and the tax authorities, generally referring to basic account. If the management in some places is not strict enough, other general accounts can be used.
2. If customers don't need invoices, they can also use ordinary accounts with each other.
3. The Tax Administration Law stipulates that the basic deposit account number needs to be printed on the tax registration certificate when handling the tax registration certificate, but it seems that it is not strictly enforced in many places in practice.
4. Tax-included accounts and tax-excluded accounts are accounts set up by some companies for tax avoidance. The difference is that basic account is provided for tax purposes, and transactions are conducted with accounts unknown to tax authorities.
I hope it helps you, hehe.