Individual industrial and commercial households can open general tickets without enterprise accounts. There is no provision that self-employed individuals must issue ordinary VAT invoices to corporate accounts, even if enterprises issue ordinary VAT invoices.

If you don't open a company account, you can issue an invoice, and you can bind your personal bank card by signing a tripartite deduction agreement with the tax bureau. But if you open a special VAT ticket, of course, you have to go to the enterprise account.

Account category

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.

A general deposit account is a bank settlement account opened by depositors in banking institutions outside basic deposit account for loans or other settlement needs. This account can handle transfer settlement and cash deposit, but it cannot handle cash withdrawal.

Special deposit account is a bank settlement account opened by depositors in accordance with laws, administrative regulations and rules for special management and use of their special funds. 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 deposit account is a bank settlement account opened by depositors for temporary needs and use within a specified period of time. It is used to handle the receipt and payment of funds generated by temporary institutions and depositors' temporary business activities. Withdrawing cash from a temporary deposit account shall be handled in accordance with the relevant provisions of the state on cash management. 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.