根据《关于如何确认企业所得税纳税义务人的请示》反映，在实际工作中，一些独立进行生产、经营的企业或组织，实际上具有了独立经济核算的基础，但没有开设银行结算帐户，而使用上级部门或其他单位的帐户，或者不使用银行结算帐户；有原始凭证，根据有关法律、法规的规定应设 According to the “How to Confirm Enterprise Income Tax Payers Obligations,” it shows that in actual work some enterprises or organizations that independently carry out production and business operations actually have the basis for independent economic accounting. However, they did not set up a bank settlement account but used Higher authorities or other units of the account, or do not use bank settlement accounts; have the original certificate, according to the relevant laws and regulations should be set