In addition to the basic account, the general account needs to be inspected annually

The general account is subject to annual inspection.

As long as it is a unit's account, it needs to be inspected annually. The bank account is responsible for the annual inspection, and the business license, certificate and account opening permit need to be provided during the annual inspection.

The specific time shall be arranged by the local bank.

The annual renewal of the general account is after the annual renewal of the basic account. After the annual inspection of the basic account, the bank staff will stamp the annual inspection seal on the account opening permit, while the annual inspection of the general account requires the account opening permit stamped with the "annual inspection" seal.

The annual account inspection refers to the act of reviewing and confirming the compliance, legitimacy and authenticity and validity of the account information and account information of the opened RMB units and bank settlement accounts according to the annual account inspection information submitted by the depositor, and at the same time comparing the stored information with the existing information in the RMB bank settlement account management system to confirm whether it is consistent and marking the annual inspection logo in the account system.

Extended Resources:

Does it cost money to keep an annual business account?

The company's business account annual renewal does not cost money. Generally, the annual inspection of the unit settlement account is carried out from March to October, and the depositor brings the following account opening information to the opening bank.

That's it:1The original and photocopy of the business license after the annual inspection by the industrial and commercial department;

2.** certificate of organization of the People's Republic of China, original and photocopy;

3.Tax registration certificate.

national tax, local tax) original and photocopy;

4.If you need to change the elements of the enterprise, please bring the original and photocopy of the relevant materials after the change;

5.The legal representative of the enterprise that opened the account.

ID card of the person in charge of finance and **.

Original and photocopy;

6.Account opening permit, original and photocopy;

7.Statements of the previous year's final accounts;

8.Tax account seal and official seal.

What are the companies that must do annual audits?

1.One-person limited liability company.

That is, sole proprietorship of natural persons.

a corporate or private limited liability company);

2.Foreign-funded enterprises;

3.Listed Shares****;

4.Companies engaged in finance, **, **;

5.long-term debts or loss-making enterprises;

6.Companies engaged in insurance, venture capital, capital verification, appraisal, guarantee, real estate brokerage, entry-exit intermediary, expatriate labor intermediary, and enterprise registration**;

7.Registered capital.

Companies that have not fully paid their instalments;

8.A company that has falsely reported its registered capital, made false capital contributions, or evaded capital contributions within three years.

Annual renewal is not required for general accounts. There is no need to go to the People's Bank of China to open a general account.

Account Opening Permit.

Just report it in the banking system.

As long as it is a unit's account, it needs to be inspected annually. The bank account is responsible for the annual inspection of the opening bank, and the annual inspection needs to provide the business license, ** certificate, account opening permit, etc., and the specific time is arranged by the local bank.

Annual inspection of bank accounts is required.

However, for the first-class budget unit, the internal reason why the company has never had an annual inspection may not be an annual inspection unit.

According to the "Shaanxi Commissioner's Office ** Grassroots Budget Unit Bank Account Management Operating Procedures":

Article 3 The basic budget units in Shaanxi Province shall open, change, cancel and manage bank accounts, and implement the system of financial approval, filing and annual inspection.

Fourth Ministry of Finance in Shaanxi Provincial Financial Supervision Commissioner's Office (hereinafter referred to as the "Shaanxi Commissioner's Office") is specifically responsible for the examination and approval, filing and annual inspection of bank accounts of grassroots budget units (including secondary and below budget units) in Shaanxi.

Extended information: 1. What is the impact of the company's non-annual inspection of corporate accounts?

Consequences of not having a bank account renewed: If the bank account is not renewed, the information in the bank account will become invalid, and the account will not be able to be used until a new document is provided. The purpose of the annual renewal is only to ensure that the information in the bank account is still valid so that the account can still be used.

The annual account inspection refers to the act of reviewing and confirming the compliance, legitimacy and authenticity and validity of the account information and account information of the opened RMB units and bank settlement accounts according to the annual account inspection information submitted by the depositor, and at the same time comparing the stored information with the existing information in the RMB bank settlement account management system to confirm whether it is consistent and marking the annual inspection logo in the account system.

2. Can the corporate account of a sole proprietorship be used normally after the tax declaration is suspended?

You can continue to use it, use it until the bank notifies you of last year's inspection, at this time, you know that you can't provide a self-employed business license, tax registration certificate, and know that it has been cancelled by industry and commerce, and the bank will ask you to cancel your account!

Generally, the bank will notify you in advance of the annual inspection of the account in the month of each year, as long as you do not go to the bank for the annual inspection before the end of the annual inspection, you can continue to make the account normally. After the annual inspection deadline is reached, the bank will require it to be cancelled and will not allow it to handle the business.

3. Will the individual business license be automatically cancelled if it is not subject to annual inspection? Individually-owned business licenses are not subject to annual inspection and will not be automatically cancelled, but will be included in the list of abnormal business operations by the administrative department for industry and commerce According to the "Interim Regulations on the Disclosure of Enterprise Information", the specific provisions are as follows: Article 17: In any of the following circumstances, the administrative department for industry and commerce at the county level or above is to enter it into the directory of abnormal business operations, and announce it to the public through the enterprise credit information publicity system, reminding them to perform their disclosure obligations; where the circumstances are serious, the relevant competent departments are to give administrative punishments in accordance with the provisions of relevant laws and administrative regulations; where losses are caused to others, they shall be liable for compensation in accordance with law; where a crime is constituted, criminal responsibility is pursued in accordance with law.

The annual account inspection refers to the act of reviewing and confirming the compliance, legitimacy and authenticity and validity of the account information and account information of the opened RMB units and bank settlement accounts according to the annual account inspection information submitted by the depositor, and at the same time comparing the stored information with the existing information in the RMB bank settlement account management system to confirm whether it is consistent and marking the annual inspection logo in the account system.

It is generally from July to September every year, and the specific time varies from line to line.

As the name suggests, a corporate bank account is a corporate bank settlement account, which refers to an account opened in a bank in the name of a company.

Account opening procedures. If it is not the legal representative to go to the bank to open an account, then it is also necessary to provide the original and copy of the ID card of the first person, and at the same time, the legal representative must issue a letter of authorization to authorize the first person to go to the bank to open an account.

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

Function: Basic Deposit Account – Opened by the depositor for the purpose of daily transfer settlement and cash receipt and payment.

General Deposit Account - The depositor opens a bank business institution other than the bank where the basic deposit account is opened for borrowing or other settlement needs;

Special deposit account - opened by the depositor in accordance with laws, administrative rules and rules for the special management and use of its funds for specific purposes;

Temporary Deposit Account – opened by the depositor for temporary need and use for a specified period.

Stipulate precautions.

Depositors of corporate bank settlement accounts can only open one basic deposit account with the bank.

The basic deposit account is the depositor's host account. The receipt and payment of funds for the depositor's daily business activities and the withdrawal of wages, bonuses and cash shall be handled through this account. The general deposit account is used to handle the transfer of depositors' loans, the return of loans and the receipt and payment of funds for other settlements.

This account can be used for cash deposits, but not cash withdrawals.

Annual inspection is required every year, but this year it seems that it is not unified, and the basic households do not require annual inspections, but the general households do, I don't know why.

Corporate bank account of the company.

The information required for annual inspection is as follows:

l. The legal representative of the enterprise that opened the account.

ID card of the person in charge and ** person.

Original and photocopy;

2. The original copy of the business license of the annual inspection of the previous year;

3. The organization of the annual inspection of the previous year**.

Original and photocopy;

4. Account opening permit.

Original and photocopy;

5. Tax registration certificate.

national tax, local tax) original and photocopy;

6. Other relevant information.

Note: The annual inspection requirements of banks in different places are different, so it is best to consult the information you need to bring.

Extended information: Corporate accounts, i.e., corporate bank settlement accounts, are corporate legal persons, non-corporate legal persons, and individual industrial and commercial households.

The account for settlement business can effectively ensure the safety of funds. Corporate accounts are divided into basic accounts, general accounts, temporary accounts and special accounts. A basic account can only be opened by one company.

Others, such as general accounts, can be opened by a company according to business needs, and there is no limit to the number of accounts.

The account management regulations of the People's Bank of China stipulate that an enterprise can only open a basic account, but can open multiple general accounts, if you want to open another account that can withdraw money, and the funds have a certain special use, then you can apply for a special account in the bank can also withdraw money.

Account type: 1. The basic deposit account is a bank settlement account that the depositor needs to open for daily transfer settlement and cash receipt and payment. An enterprise or institution can only open one basic deposit account in one bank.

Cash withdrawals such as salaries and bonuses can only be made through the basic account.

2. General deposit account.

It is a bank settlement account opened by the depositor in a bank business institution other than the bank where the basic deposit account is opened for borrowing or other settlement needs. The account can be used for transfer settlement and cash deposit, but not for cash withdrawal.

3. The special deposit account is the depositor in accordance with laws and administrative regulations.

and regulations, bank settlement accounts opened for the special management and use of funds for specific purposes. The special deposit account is used to handle the receipt and payment of various special funds, and the special deposit account that allows cash withdrawal must be approved and approved. Capital construction funds, renovation funds, extra-budgetary funds, funds for the purchase of grain, cotton, and oil, bank card reserve funds for units, transaction settlement funds, transaction deposits, interbank funds deposited by financial institutions, income remittance funds, and business expenditure funds, organizational funds set up by the party, league, and trade unions in units and other funds that need to be specially managed and used by the wheels in accordance with regulations may apply for opening special deposit accounts.

4. A temporary deposit account is a bank settlement account opened by a depositor for temporary needs and within a specified period of time. It is used to handle the receipt and payment of funds incurred by temporary institutions and depositors' temporary business activities. Cash withdrawals from temporary deposit accounts shall be handled in accordance with the provisions of the State on cash management.

Scope of opening a temporary deposit account: establishment of temporary institutions, temporary business activities in other places, registration and capital verification.

If the company is deregistered, the corporate account must also be cancelled, and if it is not cancelled, the corporate account will still deduct the account management fee or annual fee; When there is no business in the company's account for one year, it will be transferred to the long-suspended account, which will involve fees and fines, and even affect the credit of the legal person and shareholders.

Enterprises shall submit the following materials for annual inspection:

1. Annual inspection report;

2. Proof of the representative designated by the enterprise or the person entrusted by the enterprise;

3. A copy of the business license;

4. If there are business items in the business scope that belong to the pre-registration administrative license of the enterprise, the relevant license documents and approval documents stamped with the seal of the enterprise;

5. Other materials required by the State Administration for Industry and Commerce;

6. The enterprise legal person shall submit the annual balance sheet and profit and loss statement;

7. The company shall submit an audit report issued by an accounting firm;

8. If the enterprise has an unincorporated branch, it shall also submit a copy of the business license of the branch;

9. Enterprises that have entered liquidation only submit annual inspection reports;

10. In addition to submitting the annual inspection report, the unincorporated branch shall also submit a copy of the copy of the business license of the affiliated enterprise that has been inspected annually in the previous year; Other business units shall also submit a copy of the qualification certificate of the affiliated institution.

Article 188 of the Company Law of the People's Republic of China After the liquidation of a company is completed, the liquidation team shall prepare a liquidation report, submit it to the shareholders' meeting, the general meeting of shareholders or the people's court for confirmation, and submit it to the company registration authority to apply for cancellation of the company's registration and announce the termination of the company.

Article 177 When a company needs to reduce its registered capital, it must prepare a balance sheet and a list of assets.

The company shall notify creditors within 10 days from the date of making the resolution to reduce the registered capital, and make an announcement in the newspaper within 30 days. Within 30 days from the date of receipt of the notice, and within 45 days from the date of announcement if the creditor has not received the notice, the creditor has the right to require the company to repay the debts or provide corresponding guarantees.

Article 178 When a limited liability company increases its registered capital, the capital contribution subscribed by the shareholders for the new capital shall be implemented in accordance with the relevant provisions of this Law on the establishment of a limited liability company.

When the shares are issued to increase the registered capital, the shareholders subscribe for the new shares, and the relevant provisions of the payment of shares are implemented in accordance with the relevant provisions of this law.