What Is an Impound Account?
In general, taxpayers who need to pay tax during the tutoring period should pay it through a special tax account. At this time, the tax payable must be deposited in the special tax account. Tax account
Tax account
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- Chinese name
- Tax account
- Foreign name
- tax account
- In general, taxpayers who need to pay tax during the tutoring period should pay it through a special tax account. At this time, the tax payable must be deposited in the special tax account. Tax account
- Taxpayers must choose one of the banks that are connected to the computer of the tax bureau to open a tax account in accordance with the regulations of the tax authority, and sign the Agreement on Entrusting Banks to Transfer Taxes (hereinafter referred to as the tax deduction agreement). At the same time, the "Trusted Bank Transfer Agreement" should be submitted to the designated window of the tax office for data entry. Before the taxpayer declares the tax each month, he must deposit the tax payable in the tax account. After the taxpayer has processed the tax declaration, the tax authority will transfer the tax directly from its tax account through the bank.
- The taxpayer first signs a tax deduction agreement with the bank, and the bank enters the relevant information into its system. The taxpayer holds the agreement and goes to its competent tax authority to go through the formalities, and the tax personnel enters the agreement information into the system. The agreement signed between the taxpayer and the deducted outlets released in the whole city is valid in the whole city, and the taxpayer can use the account number of the agreement to pay taxes at any collection point of the city's local tax bureau.
- (1) The method of signing an agreement between the taxpayer and the bank that has realized the release of tax deduction outlets in the city. Banks that have implemented tax deduction outlets throughout the city. As long as the taxpayer signs a new tax deduction agreement with the bank, the system will automatically cancel all tax deduction agreements previously signed by the taxpayer. This account serves as the sole deduction for each collection point of the city's local tax bureau. Bank account.
- (2) The method for the taxpayer to sign an agreement with a bank that has not yet realized the release of tax deduction outlets in the city. The taxpayer and the original tax deducting bank cancel the deduction agreement, and then re-sign the agreement with the changed bank.
- (3) Treatment method of agreement cancellation. The tax authority's debit account agreement can be revoked in the competent district bureau. Considering that it is convenient for taxpayers to pay taxes and use the online reporting function, in principle, normal operating taxpayers are not allowed to revoke the bank tax deduction agreement; if tax payment is required in cash, the system still supports the use of taxpayers who have signed online deduction agreements Method of payment in cash (including POS, transfer).
- After the taxpayer has declared and successfully withheld the tax, the bank will print out the Entrusted Receipt of Receipt, and the taxpayer will confirm the method and place of receiving the Entrusted Receipt of Receipt.
- Fully liberalized bank tax deduction outlets
- Industrial and Commercial Bank of China, Bank of China, Agricultural Bank of China, China CITIC Bank, China Construction Bank, Guangdong Development Bank, China Merchants Bank, China Minsheng Bank, Ping An Bank of China. All the business outlets within the Shenzhen Branch of the above banks are tax debit network outlets.
- Two banks will be launched in the future: Bank of Communications and Development Bank.