企业银行账户与纳税有关吗?

2025-04-06 20:20:57
推荐回答(1个)
回答1:

咨询热线 ZI XUN RE XIAN

您好,每个企业都在银行有自己的账户。请问:企业银行账户与纳税有关吗?

专业解答

企业的银行账户与纳税是紧密相关的。这一点,从以下的法律规定中可以体现出来:《税收征收管理法》第十七条规定:“从事生产、经营的纳税人应当按照国家有关规定,持税务登记证件,在银行或者其他金融机构开立基本存款账户和其他存款账户,并将其全部账号向税务机关报告。银行和其他金融机构应当在从事生产、经营的纳税人的账户中登录税务登记证件号码,并在税务登记证件中登录从事生产、经营的纳税人的账户账号。税务机关依法查询从事生产、经营的纳税人开立账户的情况时,有关银行和其他金融机构应当予以协助。”

《税收征收管理法实施细则》第十七条规定:“从事生产、经营的纳税人应当自开立基本存款账户或者其他存款账户之日起15日内,向主管税务机关书面报告其全部账号;发生变化的,应当自变化之日起15日内,向主管税务机关书面报告。”

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