Enterprise account, that is, enterprise bank settlement account, is an account for settlement business for enterprise legal persons, non-enterprise legal persons and individual industrial and commercial households, which can effectively guarantee the safety of funds. Company accounts are divided into basic account, general accounts, temporary accounts and special accounts.

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.

legal ground

People's Republic of China (PRC) enterprise income tax law

Article 1 Within the territory of People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law.

This law is not applicable to sole proprietorship enterprises and partnership enterprises.