Legal subjectivity: Bank settlement accounts are divided into corporate bank settlement accounts and personal bank settlement accounts according to different depositors.

Unit bank settlement accounts are divided into basic deposit accounts, general deposit accounts, special deposit accounts and temporary deposit accounts according to their purposes.

(1) Basic deposit account refers to the bank settlement account that depositors need to open for daily transfer settlement and cash collection and payment. An organization can only open one basic deposit account.

Cash withdrawals from depository units can only be handled through basic deposit accounts.

An unit can only choose one business institution of a bank to open a basic deposit account, and is not allowed to open multiple basic deposit accounts at the same time.

(2) General deposit account refers to a bank settlement account opened by a depositor at a banking institution other than the bank where the basic deposit account is opened for borrowing or other settlement needs.

This account can handle cash deposits, but cannot handle cash withdrawals.

(3) Temporary deposit account refers to a bank settlement account opened by a depositor for temporary needs and used within a specified period.

Depositors who have established temporary institutions, temporary business activities in other places, and registered capital verification can apply to open a temporary deposit account.

The validity period of a temporary deposit account shall not exceed 2 years.

(4) Special deposit account refers to a bank settlement account opened by a depositor for special management and use of funds with specific purposes in accordance with laws, administrative regulations and rules.

Legal objectivity: The "Bank Account Management Measures" divide the deposit accounts of enterprises and institutions into four categories, namely basic deposit accounts, general deposit accounts, temporary deposit accounts and special deposit accounts.

(1) Basic deposit account A basic deposit account is an account used by depositors to handle daily transfer settlement and cash receipts and payments.

Cash withdrawals such as wages and bonuses from enterprises can only be processed through basic deposit accounts.

An enterprise can only open one basic deposit account. The opening of other bank settlement accounts must be based on the opening of the basic deposit account. The relevant procedures must be completed with the basic deposit account opening registration certificate and the basic deposit account opening registration certificate must be carried out.

Register accordingly.

(2) General deposit account A general deposit account is a bank settlement account opened by a depositor at a banking institution other than the bank where the basic deposit account is opened for borrowing or other settlement needs.

Cash withdrawals are not allowed from general deposit accounts.

(3) Temporary deposit account A temporary deposit account is an account that an enterprise needs to open for temporary business activities. The temporary deposit account is mainly used for the collection and payment of funds incurred by the institution and temporary business activities. This account can withdraw cash according to regulations, up to a maximum period of more than two days.

Year.

(4) Special deposit accounts Special deposit accounts are funds used by enterprises for specific purposes. The depositor shall issue corresponding certificates of account to the bank where the account is opened.

For example, the enterprise's social security fund account and housing provident fund account belong to this type of account.

Generally, enterprises and institutions can only choose one business institution of a bank to open a basic deposit account, which is mainly used for daily transfer settlement and cash collection and payment.

Cash withdrawals such as wages and funds from enterprises and institutions can only be processed through this account.

Enterprises and institutions can open a general deposit account at a business institution of another bank. This account can handle transfer settlement and deposit cash, but cannot withdraw cash.

Temporary deposit accounts are accounts that depositors need to open for temporary business activities, such as corporate off-site product exhibitions and temporary purchase funds, etc.

Special deposit accounts are accounts that enterprises and institutions need to open for specific purposes, such as special funds for capital construction projects, funds for agricultural and sideline products, etc. Sales payments from enterprises and institutions are not allowed to be transferred to special deposit accounts.

In order to strengthen the management of basic deposit accounts, enterprises and institutions must implement an account opening license system when opening basic deposit accounts, and must submit an account opening license issued by the local branch of the People's Bank of China. Enterprises and institutions are not allowed to repay loans, repay debts, or arbitrage

You may withdraw cash and open a basic deposit account for long positions; you are not allowed to rent or lend your account; you are not allowed to open an account for making deposits and loans in other places in violation of regulations.

No unit or individual may open an account to store the unit's funds in an individual's name.