The main differences between them are: one is for the business of the company, and the other is for the business of individual customers. The company's business includes corporate e-banking, corporate deposit business, credit business, institutional business, international business, entrusted housing finance, fund settlement, intermediary business, asset recommendation and fund custody. , also known as "corporate business". Personal banking refers to the deposit, loan, payment and settlement services provided by commercial banks to individual customers. Personal deposit business includes principal deposit, financial bonds issued by banks and other deposit businesses. Personal loan business refers to the short-term and long-term loan business provided by banks for individuals. Personal accounts and corporate accounts are different customer groups that banks need to distinguish. The most direct difference is that a personal account is a personal name and a company account is a company name. Personal account Personal bank settlement account is a bank settlement account opened by a natural person with ID card or corresponding documents for investment, consumption and settlement, and can handle payment and settlement business. Establish a classified management mechanism for personal bank accounts, that is, on the basis of existing personal bank accounts, increase the types of bank accounts, and divide personal bank accounts into Class I bank accounts, Class II bank accounts and Class III bank accounts (hereinafter referred to as Class I households, Class II households and Class III households respectively). Different types of personal bank accounts have different functions and permissions. Corporate Accounts Corporate accounts are divided into four categories: special accounts, temporary accounts, basic account accounts and ordinary accounts. Special Account A special deposit account is a bank settlement account opened by depositors for the special management and use of their special funds in accordance with the provisions of 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 and 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, unit party, league and trade union organization funds and other funds that need special management and use according to regulations may apply for opening special deposit accounts. Temporary account A temporary deposit account is a bank settlement account opened by depositors for temporary needs and use within a certain period of time. It is used to handle the receipt and payment of funds generated by temporary institutions and depositors' temporary business activities. Withdrawal of cash from temporary deposit accounts shall be handled in accordance with cash management regulations. The scope of opening a temporary deposit account includes the establishment of temporary institutions, temporary business activities in different places, and verification of registered capital. Basic account basic deposit account is a bank settlement account that depositors need to open for daily transfer settlement and cash receipt and payment. An enterprise or institution can only open a basic deposit account in one bank. Depositors can only withdraw wages, bonuses and other cash through basic account. General Account 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. This account can handle transfer settlement and cash deposit, but it cannot handle cash withdrawal.
Second, the difference between enterprise business and natural person business
Corporate business: corporate wealth management, deposit service, loan service, investment banking service, trade financing and business: it can handle tax-related matters such as registration, declaration, payment, tax refund, comprehensive income settlement, personal annual self-declaration, centralized declaration by withholding units, and agent declaration, and add functions such as feedback, tax policy and interpretation, hot issues and tax guide.
Small-scale bureaus issue special VAT tickets, and individuals also have the right to invoice Dai of the tax bureau. Individuals temporarily engaged in production and business activities can issue invoices to the tax bureau Dai. Tickets issued can be included in personal business income tax, and can be included in personal business income for verification and collection of income tax.
The approved levy adopts a fixed tax rate, and the personal income tax is directly levied at 0.5% of the turnover of the enterprise. It does not have to be included in the income tax. Personal business income tax does not need to be settled together with personal wages and salaries, labor remuneration, royalties and remuneration. They are self-funded, and the approved personal business income tax does not need to be settled)
Natural person Dai needs to pay attention to the following points: first, individuals need to generate production and operation income temporarily before they can issue invoices to the tax bureau Dai, such as falsely issuing VAT tickets. Dai, you can't go to the tax bureau to make out an invoice. What you need to prepare is the contract and the bank flow. Although the DA certificate of the Tax Bureau is enough, enterprises need to prepare other things. To prove that the business is indeed opened by the tax bureau, it should be noted that the project needs to be of other types under other modern service industries, so it is difficult to explain.
At present, Shandong and other places give great support to freelancers in paying taxes, and the tax authorities regard this person as an individual: (1) VAT is levied at 1%; (2) Additional tax; Urban construction tax belongs to 7% and 5% of filial piety in urban areas, counties (towns) and non-urban areas, plus: local education surcharge is levied according to value-added tax; According to the value-added tax 2%. Preferably straight.
Third, briefly describe the difference between a company and a natural person enterprise.
The difference between them is that (1) a company must be a legal person, while a partnership is generally not a legal person. (2) The property of the partnership belongs to the partners, who manage and use it according to the partnership agreement, and the business activities of the partnership are still directly controlled and dominated by the partners; Legally, company property and shareholder property are strictly distinguished. (3) A partnership enterprise shall pay off its debts with all its assets first. If the property of the partnership enterprise is insufficient to pay off the debts due, each partner shall bear joint and several liability for repayment with the property other than his capital contribution in the partnership enterprise; The property liability of companies and shareholders is limited.
4. What is the difference between enterprise business and natural person business?
1. The departments responsible for business are different.
Retail account managers are mainly responsible for natural person business, including personal savings deposits, personal financial services, personal loans, personal remittance settlement and other business development, and their services are mainly aimed at individuals. The corporate banking account manager is mainly responsible for the marketing of corporate customers, including deposit, loan, intermediary business settlement and other marketing expansion, and his assessment is mainly aimed at corporate business.
2. The main customers are different.
Personal business is mainly ordinary people, without particularity, and corporate business mainly faces corporate customer business. And the business is more complicated.
3. The amount of each settlement is different.
Personal business is mainly the general public, so the amount of each settlement is small, while corporate business, because some companies are relatively large, so the amount of each settlement is greater than personal business.