After establishing a company in China, successfully opening a corporate bank account marks the real start of normal business operations. Before conducting business, clarifying fund sources, compliance regulations, and the types of accounts needed are crucial preparatory steps. Below is a detailed breakdown of these matters.

在中国设立完公司，能顺利开出企业的银行账户才算真正的开始在中国可以正常开展业务了。在开展业务前，搞清楚资金怎么来、要遵守哪些规定，以及需要开哪些账户，都是关键的准备工作。下面就来详细唠一唠这些事儿。

1

Fund Sources and Restrictions

资金来源与限制

The registered capital of foreign-funded enterprises entering the Chinese market is mostly remitted from overseas accounts of overseas parent companies or investors. However, this funds cannot enter China arbitrarily and must be remitted domestically through formal procedures in accordance with China's foreign exchange administration regulations.

外资企业进入中国市场，注册资金大多是境外母公司或者投资者名义的海外账户汇入的。不过，这笔钱不能随便入境，得按照中国外汇管理的规定，走正规流程汇入国内。

Generally, overseas investors have two common capital injection methods: one is through foreign exchange remittance, and the other is cross-border RMB settlement. In addition to capital injection from overseas, RMB income obtained by enterprises through legal channels within China, such as profits from subsidiaries in China, dividends distributed, equity transfer proceeds, as well as funds obtained from enterprise capital reduction and liquidation, can also be used for capital injection. If a personal investor uses RMB within China as registered capital, they need to provide reasonable fund sources, such as investment income or salary, and must also provide necessary supporting documents like personal income tax payment receipts and bank statements.

一般来说，境外投资者有两种常见的注资方式：一是通过外汇汇款，二是选择跨境人民币结算。除了从境外注资，企业通过合法渠道拿到的境内人民币收入，像在华子公司赚的利润、分到的股息、股权转让收益，还有企业减资、清算拿到的钱，也都能用来注资。如果是个人投资者的中国境内人民币作为注册资本，也是需要提供合理的资金来源。比如投资收益或是工资能也是需要提供个人所得税的纳税单和提供银行流水等必要的证明文件。

It is important to note that some industries or projects have restrictions on investment quotas and proportions. Therefore, it is essential to check relevant policies in advance and strictly follow the regulations to avoid legal risks.

这里要特别提醒一下，有些行业或项目对投资额度、投资比例有限制。所以大家一定要提前查清楚相关政策，严格按规定操作，不然很容易踩坑，给自己带来法律风险。

2

Detailed Explanation of Bank Account Types

银行账户类型详解

01

Core Basic Account: Basic Deposit Account

基础核心账户：基本存款账户

This is the enterprise's core account. According to the Regulations on the Administration of RMB Bank Settlement Accounts, enterprises must open a RMB Basic Deposit Account after registration. It serves as the foundation for establishing cooperation with banks and an important basis for tax, social security, and other authorities to confirm the enterprise's legal identity. An enterprise can only open one RMB Basic Deposit Account, which is used for daily RMB fund receipts and payments, salary disbursement, cash withdrawals, and other basic fund operations.

这是企业的核心账户，依据《人民币银行结算账户管理办法》，企业完成注册后必须开设 人民币基本存款账户 。它是企业与银行建立合作的基础，也是税务、社保等部门确认企业合法身份的重要依据。人民币基本存款账户有且只能开一个，企业日常的人民币资金收付、工资发放、现金支取等基础资金业务，都通过这个账户完成。

(The basic deposit account information, also known as the "account opening permit," is equivalent to the enterprise's ID at the bank.)

（基本存款账户信息也称“开户许可证”，相当于企业在银行的身份证）

02

Flexible Auxiliary Account: General Deposit Account

灵活辅助账户：一般存款账户

A General Deposit Account is a bank settlement account opened by a foreign-funded enterprise at a bank business institution other than the bank where the basic deposit account is opened. It is an auxiliary account for the enterprise and is not mandatory to open. Enterprises can open one or more general deposit accounts as needed to meet their specific fund management requirements. The General Deposit Account is denominated in RMB by default, allowing cash deposits but not cash withdrawals.

一般存款账户是外资企业在基本存款账户开户银行以外的银行营业机构开立的银行结算账户，属于企业的辅助性账户，不具有强制性开立要求。企业可根据实际情况，按需开设一个或多个一般存款账户，以满足自身特定资金管理需求。一般存款账户默认以人民币为单位，可以办理现金缴存，但不得办理现金支取。

03

Essential for Cross-Border Transactions: Foreign Exchange Account

跨境交易必备：外汇账户

If an enterprise is involved in cross-border business and has demand for foreign currency fund receipts and payments, it needs to open a separate Foreign Exchange Account. It is mainly used for handling receipts and payments of foreign currencies such as USD and EUR, facilitating cross-border transaction settlement, similar to an "international wallet." However, fund operations in foreign exchange accounts must strictly comply with relevant national foreign exchange management regulations. You can open multiple foreign currency accounts as needed for your business and choose to retain foreign currency or convert it to RMB after receiving funds.

企业如果涉及跨境业务，有外币资金的收付需求，就需要单独开设外汇账户。它主要用于处理美元、欧元等外币的收支，方便企业进行跨境交易结算，相当于你的“国际钱包”。不过外汇账户的资金操作，必须严格遵守国家外汇管理相关规定。你可以根据业务需求同时开多个外币账户，并且选择收汇后保留外币或者转人民币。

04

Dedicated Capital Account: Capital Account

专属资本账户：资本金账户

The Capital Account is a unique account type for foreign-funded enterprises, specifically used to receive foreign exchange capital invested by overseas investors. The establishment of this account is crucial for foreign-funded enterprises, as it is directly related to the legal injection of registered capital and the stability of subsequent operating funds.

资本金账户是外资企业特有的账户类型，专门用于接收境外投资者投入的外汇资本金。这一账户的设立对于外资企业至关重要，它直接关系到企业注册资本的合法注入和后续运营资金的稳定。

Notes: The actual capital remitted by the enterprise must not exceed the registered capital amount recorded in the industrial and commercial registration. If the amount remitted exceeds the limit, the bank will notify the enterprise to return the excess funds in accordance with foreign exchange management requirements. If the enterprise needs to increase the capital injection quota, it must first complete the registered capital increase procedure.

需要注意的是：企业实际汇入的资本金不得超过其在工商登记的注册资本总额。若超额汇入，银行将依据外汇管理要求通知企业退回多余资金。若企业需增加资本金汇入额度，必须先行完成注册资本增资程序。

In addition, according to the newly revised Company Law in 2024, foreign-funded enterprises must complete the paid-in registration of capital within the specified period. Therefore, at the beginning of establishment, enterprises should reasonably set the registered capital in combination with their development plans. If the registered capital is set too high, the enterprise may be unable to complete the paid-in capital on time due to insufficient funds or operational capabilities, facing pressures such as unstable equity structure and damaged credit; if set too low, the account quota may be limited, making it impossible to remit sufficient funds in a timely manner to support operations.

另外，根据2024年新修订的公司法，外资企业需在规定期限内完成注册资本实缴。因此，企业在成立之初，要结合自身发展规划，合理设定注册资本。若设定过高，企业可能因资金或经营能力不足无法按时实缴，面临股权结构不稳、信用受损等压力；若设定过低，后续可能因账户额度受限，无法及时汇入足够资金支撑运营。

Author 作者 | Fiona