一、自2003年9月1日起,《人民币银行结算账户管理办法》已在全国实施。为保证税款安全和最大限度地减少现金退税数量,对于需要办理退付税款(含应退利息,以下同)的个体工商户和个人,各地应积极鼓励其开立银行结算账户,通过结算账户办理税款的退付。对于个体工商户和个人开户银行 First, since September 1, 2003, the “Administrative Measures on Settlement Accounts of RMB Banks” have been implemented nationwide. In order to ensure tax safety and minimize the number of cash rebates, individual businesses and individuals that need to pay tax (including interest should be withdrawn, the same below) should actively encourage them to open bank settlement accounts, settle accounts through settlement Account for tax refund. For individual industrial and commercial households and individual bank accounts