because according to the relevant laws and regulations of our country, enterprises, branches established by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations should pay corresponding taxes on their taxable behaviors, and the taxable scope does not include public-to-public transfers.

corporate account is a bank settlement account opened by depositors for special management and use of their special-purpose funds in accordance with laws, administrative regulations and rules. Special deposit accounts are used to handle the receipt and payment of special funds, and special deposit accounts that allow cash withdrawal must be approved. Capital construction funds, renovation funds, extra-budgetary funds, grain, cotton, oil purchase funds, unit bank card reserve funds, securities trading settlement funds, futures trading deposits, interbank funds deposited by financial institutions, income remittance funds and business expenditure funds, organizational funds of the party, youth league and trade union in the unit and other funds that need special management and use according to regulations can apply for opening special deposit accounts. A bank settlement account opened in a banking institution other than the bank in basic account. The account can handle transfer settlement and cash deposit, but not cash withdrawal.