Accounting internship summary
During the summer vacation, I was fortunate enough to come to the Shuangliu County Branch of the Industrial and Commercial Bank of China for a one-month accounting internship . I learned a lot of knowledge outside of books and benefited a lot. The following is a brief discussion of my real name system for bank savings deposits.
First, the meaning of the real name system of savings deposits
The real-name system of savings deposits refers to the system in which residents must present valid identification when they open an account with a financial institution and handle savings business. Bank employees are obliged to give records and require depositors to leave their names on the deposit slip. Its fundamental purpose is to promote the financial system on the basis of fairness, justice and openness under the premise of effectively protecting personal interests and safeguarding national interests, and to ensure the authenticity and legitimacy of personal financial assets.
In the past 50 years since the founding of the People's Republic of China, the savings deposit system has been implementing a registered savings system. The name can be a real name, a pseudonym, a code or a name of a relative or friend. In particular, the current savings, the bank only recognizes the deposit and disclaims the person, as long as the payer provides the passbook to show the seal or lose the password to the bank, the payment is made. The real-name system of savings deposits is a financial system that has been implemented in developed countries and is also the financial system implemented in most developing countries.
Second, why do you need real savings deposit real name system?
China's current deposit and deposit registration system can be said to have caused a series of social and economic problems from the source, which has hindered the process of reform and opening up and reached a point where it is difficult to return.
1. The phenomenon of accelerating the growth of savings deposits masks the shocking social wealth transfer. As of the end of June 1999, the total savings deposits of commercial banks in China amounted to 6.3 trillion yuan. China's resident savings deposits have grown in a geometric progression. In 1987, the balance of savings deposits of Chinese residents was only 307.3 billion yuan. In 1992, it exceeded 1 trillion yuan. In 1994, it exceeded 2 trillion yuan. In t995, it exceeded 3 trillion yuan. At the end of 1998, it reached 5.3 trillion yuan, and in just half a year, it reached 6.3 trillion yuan at the end of June 1999. Since 1992, although China's GDP growth rate has embarked on a path of rapid growth, the highest year is 14.1% in 1992, and the lowest year is 7.8% in 1998. From 92 to 98, the arithmetic mean The number is only 10.76%, and the growth of GDP is not synchronized with the growth of savings deposits. This shows that two points are: the distribution of national income is excessively inclined to individuals. Second, some personal income is not derived from national income, but directly from the loss of state-owned assets.
2, tax collection and management difficulties, tax evasion is serious. Taxation is a citizen's obligation, but under realistic conditions, it is a personal responsibility to evade taxation. For many financial managers, tax evasion has become an obligation. The proportion of China's personal income tax to per capita GDP is about 0. .28% or so, far below the average level of 2.1% in developing countries, the excessive loss of tax sources, the root cause is that China's current savings deposit system can not support the collection and supervision of personal income tax, and the imperfect deposit system is unfavorable. In establishing a quota system for citizens, it is impossible to clarify the individual’s obligations to the state. It is impossible to adjust the income gap between the residents and the gap between the rich and the poor through tax leverage, alleviate social contradictions, and enable the state to concentrate on doing big things.
3. The relevant adjustment policies of China are at a loss, and the implementation effect is greatly reduced. For example, in response to the lack of domestic demand and weak consumption, the state has introduced a series of policies to stimulate consumption, such as continuously lowering interest rates, encouraging consumer credit, collecting interest income tax on savings, increasing the wage income of civil servants and public institutions, and stimulating education consumption. Wait, but the effect of these policies is not obvious. Why? Because the deposit and deposit registration system masks the gap between the rich and the poor, it is difficult for the legislative and administrative agencies to prescribe the right medicine. For a small number of wealthy people, the income is only a digital increase. Money can't be spent on them for a few years, and there are some, so they are very numb to the policy of stimulating consumption.
4. The personal quota system cannot be established. The market economy is the quota economy. All economic relations must be maintained by the quota. Without a good quota system, there will be a phenomenon of “relationary trade” and “investment lock-in”. Because of mutual distrust, the transaction method will be cash transaction and goods. The original stereotypes such as bartering slipped down, and the pessimistic sentiments of "banks reluctantly lend, enterprises cherish investment, and individuals cherish borrowing" pervaded, causing economic dynamism to decline, and macroeconomic regulation and control policies are difficult to play a role. The establishment of the personal quota system is of course a complicated procedure involving financial law and regulation construction, financial product innovation, technological innovation and management innovation. However, the real-name system of savings summer internship report deposits is the most basic and core content.
Third, how to implement the real name system of savings deposits
1. Establish a real-name system for savings deposits based on the existing personal identification number. The amount is the face and the passport of the citizens living in the world. The quality of the individual is directly related to whether they can enjoy loans, overdrafts and installments, and also affects retirement protection. Under the record and support of the real-name system of savings deposits, every income, transaction, tax payment, loan, and repayment of each person is recorded as the basis for the assessment quota.
2. Defining a declaration confirmation period, registering and registering existing personal accounts and personal assets, indicating the legal source that can be calculated, and if the time is not fixed, unclaimed, and unable to explain the legal source, the state will freeze the investigation and the illegal income will be Confiscation and confiscation.
3. The bank account is connected with the taxation authority. The income and expenditure of the individual account are reported to the tax bureau within the scope of authorization. The tax bureau is responsible for the tax payment. The tax bureau is obliged to keep the personal property highly confidential and establish corresponding punishment measures. In order to block cash transactions and evade loopholes in tax inspections, banks should strictly control the number and frequency of large-value deposits and withdrawals, and report them to the tax bureau for abnormal conditions.
4. It is necessary to promote the billing of payment instruments and provide a basis for property registration and legal taxation. In particular, personal accounts need to popularize the check transfer business. The bill clearing must be electronic, instant, and pass-through, and provide “anytime, anywhere, casual” personal transfer business, and gradually change the traditional practice of relying on cash transactions.
Fourth, the implementation of the real-name system of savings deposits should pay attention to mitigate the negative impact
In the past 50 years, we have supported the stability and development of society and economy by relying on the diligence and virtue of the vast number of ordinary people and the high savings rate. Finance is the core of the economy, financial stability, the people's heart can be stable, and society can be stable and developed. The development of savings requires a sense of security. The sense of security stems from the confidentiality of savings. The implementation of the real-name system of savings deposits may lead to an increase in the unsafe mentality of depositors. Because “afraid of wealth” is a common social psychology, the people are afraid of being rich and corrupt. I am also afraid of Lu Fu, how to weigh the two, to avoid disadvantages, and to think about it. This is the first question we must consider when implementing the real-name system of savings deposits. Second, after the real-name system of savings deposits is introduced, a large number of black and gray incomes will withdraw from bank deposits. Some people who are deeply worried about panic may also increase their withdrawals. This decline in deposits will inevitably impact small and medium-sized banks first, because of the history of small and medium-sized banks. Background and deposit strength have always been untenable for ordinary people. Excessive withdrawal of deposits will result in bank liquidity risk and payment pressure. The so-called falling out of the deposits may lead to the accumulation of non-performing assets of commercial banks, which will impact the entire banking system and even cause financial panic.
Therefore, to reduce the negative impact of implementing the real-name system of savings deposits, the key is to do the following three
1. Strengthen the construction of laws and regulations. Such as "Secrecy Law", "Personal Property Protection Law."
2. Strengthen professional ethics education. Conduct professional ethics education for internal staff of the bank and internal staff of law enforcement departments such as public security, courts, discipline inspection, and auditing, strictly enforce the law, and strictly keep confidential. Increase supervision of law enforcement agencies and control law enforcement agencies for personal financial
The power to inquire, freeze, and deduct.
3. Oppose corruption. In some localities, grassroots organizations charge fees, arbitrarily apportion, and fines are more serious. Implementing the real-name system of savings deposits may make it easier for cadres to grasp the homes of residents, and thus it is easier to target the "three chaos" more efficiently. Therefore, grassroots cadres should strengthen their knowledge and law-abiding education, severely punish the "three chaos", and resolutely pursue their legal and economic responsibilities for abuse of power and infringement of the interests of depositors.
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