Nowadays, no matter what kind of economic activities, the most basic condition is to have a bank account. The bank account not only has the role of absorbing cash, but also the essential channel for all economic activities, the role of the channel is reflected in the bank transfer function. Usually, bank transfers are divided into public and private transfers. The public to public transfers have peer transfers and interbank transfers, peer to peer transfers are generally instantaneous, interbank transfers will be delayed. At the same time, the transfer also needs to provide the name of the recipient's unit, the recipient's account number, the name of the recipient's bank account and other details. At the same time to complete? Contract? Payment? Payment ,? invoicing evidence of business.

For business bank accounts, the bank accounts opened are all public accounts. The public account actually serves a number of purposes. Invoicing, tax deductions need to public account; inter-company transactions need to public account transfers; import and export trade industry need to have a public account in order to handle import and export rights; for social security, provident fund also need to public account. And, the public account in the absence of a valid reason, but also not allowed to transfer money to a private account. The bank, for the public account to private account transfer, also need to provide enough relevant information, otherwise the bank has the right to refuse to deal with.

I. Then why are there so many restrictions on public to private account transfers? The main reasons are as follows:

1. To prevent tax evasion

When the national monitoring system was not yet perfect, many enterprises took the payment of goods not to go to the public account, not invoiced, not included in the accounts, private account transactions, etc., to deliberately reduce the sales, pay less or even no tax. But today, public to private, private to public such behavior has become the object of serious investigation by the tax authorities, regardless of public or private accounts, as long as the discovery of abnormalities in the flow of funds, it is both likely to be investigated by the tax authorities.

2, to prevent the misappropriation of public funds

The normal flow of funds in the company's accounts will be supported by relevant documents and vouchers (such as contracts and invoices, etc.), but if the transfer to a private account, it is difficult to say whether the money is public or private. And for such a case, it is an offense.

3, to avoid tax evasion

Often financial accounts need original documents, and many of the funds transferred to the private account can not provide the original documents, there is no tax according to the tax vouchers, and even more can not provide the appropriate invoices, which may be tax evasion activities. And once the tax evasion activities are confirmed, the enterprise will face a huge amount of back tax penalties.

4, to avoid money laundering

Often the flow of funds in personal accounts will not be very large, if a private account of large sums of money accumulated too many times, it will be included in the bank's key targets for monitoring, focusing on the investigation of whether there is the possibility of money laundering. And is included in the key monitoring not only the amount, but also the object of multiple collections a year.

In accordance with the relevant provisions of the bank, personal bank settlement accounts, and personal bank settlement accounts and corporate bank settlement accounts, the transaction amount of more than 200,000 yuan of money transfer, are large transactions; personal bank settlement accounts in the short term cumulative total of more than 1 million yuan of cash receipts and payments, are suspicious transactions.

At the same time, according to the "People's Bank of China on the non-bank payment institutions to carry out large-value transaction reporting requirements of the notice" stipulates that

non-bank payment institutions should be the unit of the customer, according to the income or expenditure

out of the unilateral accumulation of the following large transactions and report:

(a) a single or cumulative amount of the transaction of RMB 50,000 yuan (including 50,000 yuan) or more (including 50,000 yuan). million or more (including 50,000 yuan), foreign currency equivalent of more than 10,000 U.S. dollars (including 10,000 U.S. dollars) of cash receipts and expenditures.

(2) non-natural person customer payment accounts and other accounts in a single or cumulative transaction amounting to more than RMB 2 million yuan (including 2 million yuan), foreign currency equivalent of more than 200,000 U.S. dollars (including 200,000 U.S. dollars) of money transfers.

(C) natural person customer payment accounts and other accounts in a single or cumulative amount of RMB 500,000 yuan or more (including 500,000 yuan), the equivalent of foreign currency more than 100,000 U.S. dollars (including 100,000 U.S. dollars) in the transfer of domestic funds.

(4) The cross-border transfer of money between a natural person's customer payment account and other bank accounts in which a single or cumulative transaction amounting to more than RMB 200,000 yuan (including 200,000 yuan) and more than USD 10,000 yuan (including USD 10,000 yuan) in foreign currency occurs on a single transaction or cumulative transaction amount on the same day.

The People's Bank of China may adjust the reporting standards for large transactions as necessary.

As a result, it is worth noting that once a bank or other financial institution discovers or has reasonable grounds to suspect that a transaction is related to money laundering, terrorist financing and other criminal activities, regardless of the amount of money, it is required to submit a suspicious report.

II. How does it work on a regular basis?

①That must be transferred large amounts of cash, in the end what to do?

Normal transactions let turn, is the focus of supervision, the tax bureau and the bank a few more procedures, normal business is nothing to fear.

②The customer must use a personal account to transfer money to the company's public account how to do?

If it is a public-to-public transaction, the other side of the personal account transfer, the money can be returned to the customer's personal account, and let the customer use the public account to transfer. It's best to make it clear before the transaction that it's going to be public-to-public. Note the final reminder to the customer before transferring the money in a public account.

If the customer must use the personal account remittance, then in the use of the specified? On behalf of the ** company to pay for goods? , it will comply with the laws and regulations, and is also safe.

If the money has been remitted over, the remittance order did not specify, and you do not want to give him back, negotiate with the customer, another certificate can be opened.

③No way, our company amount of money, invoicing less, customers are all individuals, but also do not allow customers to transfer large sums of money, that can still do business?

Not to say not to turn, is to say to focus on monitoring! It is true that there will be a lot of companies, most of the customers are individuals, such as media companies, catering companies, clothing companies, do not invoice a lot of income, the source of funds is also basically personal. If it is the case of the actual business, there is no impact.

Fear is that you received the money, but on the books show that all and production and business has nothing to do, or originally with the production and business has nothing to do, that set with money laundering the same as the same well!

④If the boss borrowed a lot of money from the enterprise, almost to the end of the year, the boss to return the money, but more than 200,000 to be regulated, then I can pay a sum of money, the frequency of control in a few days a more appropriate?

The repayment of the repayment ah, your normal business transactions afraid of what?

⑤There are a lot of accounts receivable and other receivables hanging on the books, and the boss hit the company with 500,000 yuan at once, saying that he would let those accounts hang around to find a way to get rid of them, is it possible?

Why should the company's accounts receivable be repaid by the owner's own bank? This is not clearly tell that your company's various transactions public and private? Not to mention the large, high-frequency ones.

If you do because of some special reasons the money are called to the boss, then first sort out which is the case, the accounts receivable should be returned to the list out, and then find out the corresponding documents, information, corresponding to the clear accounts.