What are the classification and opening conditions of bank accounts?

Bank account is an account opened by each unit in the bank for settlement and loan application. Bank account is the main tool for all units to handle transfer, credit settlement and cash receipt and payment through banks. It has the function of reflecting and supervising the economic activities of various departments of the national economy. All newly established enterprises and companies can choose a nearby bank to apply for opening their own settlement accounts after obtaining the Business License for Enterprise as a Legal Person issued by the administrative department for industry and commerce.

According to the Measures for the Administration of Bank Accounts, bank accounts should be divided into basic deposit account, general deposit accounts, temporary deposit accounts and special deposit accounts.

1, basic deposit account. Basic deposit account is an account for depositors to handle daily transfer settlement and cash receipt and payment. It is the main account opened in the bank by an independent settlement unit or an independent accounting enterprise. According to the regulations, each depositor can only open one basic deposit account in the bank. It is mainly used for daily transfer settlement and cash receipt and payment, and cash withdrawals such as wages and bonuses of enterprises and institutions can only be handled through this account.

(1) Qualification of the parties to open basic deposit account.

(1) An enterprise as a legal person;

(2) the accounting unit of the internal unit of the enterprise as a legal person;

(3) The financial department in charge of budgetary funds and extra-budgetary funds;

(four) the administrative organs and institutions that implement financial management;

⑤ Army and Armed Police Force at or above the county level;

⑥ Foreign institutions in China;

⑦ Social groups;

8. Canteen, guest house and kindergarten attached to the unit;

Pet-name ruby field permanent institutions;

Attending private enterprises, individual contractors and individuals.

(2) When applying for opening a basic deposit account, the depositor shall issue one of the following documents to the opening bank:

(1) Business License for Enterprise as a Legal Person or Business License issued by the local administration for industry and commerce;

(2) the approval of the central or local organization establishment committee, personnel and civil affairs departments;

(3) the account opening certificate of the financial department of the unit above the Armed Police Corps;

(4) proof that the unit agrees to open an account in a subsidiary;

(five) the establishment of a permanent establishment in the field is approved by the relevant resident departments;

6. The contract agreement signed by both parties;

⑦ Personal ID card and household registration book.

2. General deposit account. A general deposit account is an account borrowed and transferred by a depositor in a bank outside basic account and opened by a subsidiary non-independent accounting unit that is not in the same place as a depositor in basic deposit account. Depositors can transfer money, settle accounts and deposit cash through their accounts, but they cannot withdraw cash.

According to the Measures for the Administration of Bank Accounts, deposits under the following circumstances can apply for opening a general deposit account, and the following supporting documents are required.

(1) Units and individuals who have obtained loans from banks outside basic deposit account can apply for opening this account, and must issue loan contracts or loan receipts to the bank where the account is opened.

(2) A subsidiary non-independent accounting unit that is not located in the same place as the deposit in the basic depositor's account may apply for opening an account, and shall issue a certificate to the account opening bank that the depositor of the basic depositor agrees to open an account in its non-independent accounting unit.

3. Temporary deposit account. Temporary deposit account refers to the account that depositors need to open for temporary business activities. Depositors can handle transfer settlement and cash receipt and payment through this account in accordance with the national cash management regulations.

According to the Measures for the Administration of Bank Accounts, depositors under the following circumstances may apply for opening a temporary deposit account and shall provide corresponding supporting documents:

(1) Foreign temporary institutions can apply for opening this account, and they must issue a temporary license issued by the local administration for industry and commerce.

(2) Units and individuals that need to temporarily carry out business activities may apply for opening this account, and must issue a certificate that the local authorities have approved the establishment of overseas temporary institutions. 4. Special deposit account. A special deposit account refers to an account opened by a depositor for a specific purpose.

According to the Measures for the Administration of Bank Accounts, depositors under the following circumstances may apply for opening a special deposit account and shall provide corresponding supporting documents:

(1) Depositors can open accounts with funds for specific purposes, and depositors can issue corresponding certificates to the bank. The scope of special-purpose funds includes capital construction funds and renovation funds. Funds used for specific purposes and requiring special management.

(2) The depositor shall issue a certificate to the bank where the account is opened, such as the document approved by the relevant department or the provisions of relevant state documents.

4. Special deposit account. 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.

When applying for opening a special deposit account, depositors should present the Certificate for Opening basic deposit account, the Permit for Opening an Account in basic deposit account and the following documents to the relevant outlets of China Industrial and Commercial Bank: (Only one special deposit account can be opened with the same certificate).

1. Capital construction fund, renovation fund, policy real estate development fund, housing fund and social security fund shall be approved by the competent department.

2. For extra-budgetary funds, a certificate from the financial department shall be issued.

3 grain, cotton and oil purchase funds must be approved by the competent department.

4. The unit bank card reserve fund shall provide relevant certificates and materials approved by the People's Bank of China in accordance with the provisions of the bank card articles of association.

5. Securities trading settlement funds shall be certified by securities companies or securities management departments.

6. The futures trading margin shall be issued by the futures company or the futures management department.

7. Financial institutions shall issue certificates when depositing interbank funds.

8. For income remittance funds and business expenditure funds, relevant certificates of depositors in basic deposit account shall be issued.

9. The funds of the party, league and trade union organizations in the unit shall be approved or proved by the unit or relevant departments.

10. Other funds that need special management and use according to regulations shall be issued with relevant laws and regulations or relevant documents of government departments.

Special deposit account is a special account for depositors to manage and use all kinds of special funds. Pay attention to the following points when using:

1. The funds in the bank card account of the company must be deposited through basic deposit account transfer. The account shall not handle cash receipt and payment business.

2. Extra-budgetary funds, securities trading settlement funds, futures trading deposits and special deposit accounts for trust funds may not withdraw cash.

3. Cash withdrawals from capital construction funds, renovation funds, policy real estate development funds and interbank fund accounts deposited by financial institutions shall be handled within the scope approved by the local branch of the People's Bank of China at the time of opening an account.

4. Cash withdrawal from special deposit accounts such as grain, cotton and oil purchase funds, social security funds, housing funds and trade union funds shall be handled in strict accordance with the provisions of the state on cash management.

5. The income remittance account shall only accept and not pay, and shall not withdraw cash, except for paying basic deposit account or depositors in special financial accounts with extra-budgetary funds.

6. Except for the funds transferred from basic deposit account, the business expenditure account only accepts and does not pay, and the withdrawal of cash must be handled in accordance with the national cash management regulations.

7. The funds in the special RMB account shall not be used for lending or providing guarantee.