| Notice of the People's Bank of China, the State Administration of Taxation and the State Administration of Foreign Exchange on Issuing the Detailed Rules for the Due Diligence Investigation of Tax-Related Information on Financial Accounts of Non-Residents by Banking Deposit-taking Financial Institutions | | 中国人民银行、国家税务总局、国家外汇管理局关于印发《银行业存款类金融机构非居民金融账户涉税信息尽职调查细则》的通知 |
| (No. 278 [2017] of the People's Bank of China) | | （银发[2017]278号） |
| For the purposes of implementing the Administrative Measures for the Due Diligence Investigation of Tax-Related Information on Financial Accounts of Non-Residents (Announcement No. 14 [2017], SAT, MOF, PBC, CBRC, CSRC and CIRC), the People's Bank of China, the State Administration of Taxation and the State Administration of Foreign Exchange have jointly developed the Detailed Rules for the Due Diligence Investigation of Tax-Related Information on Financial Accounts of Non-Residents by Banking Deposit-taking Financial Institutions, which are hereby issued, and the following matters are hereby notified as follows: | | 为贯彻落实《非居民金融账户涉税信息尽职调查管理办法》（国家税务总局财政部中国人民银行中国银行业监督管理委员会中国证券监督管理委员会中国保险监督管理委员会公告2017年第14号公布），中国人民银行、国家税务总局、国家外汇管理局联合制定了《银行业存款类金融机构非居民金融账户涉税信息尽职调查细则》，现印发给你们，并就有关事项通知如下： |
| I. All banking financial institutions shall, according to the provisions of the Administrative Measures for the Due Diligence Investigation of Tax-Related Information on Financial Accounts of Non-Residents and the Detailed Rules for the Due Diligence Investigation of Tax-Related Information on Financial Accounts of Non-Residents by Banking Deposit-taking Financial Institutions, establish and improve the rules and business process of due diligence investigation of tax-related information on financial accounts of non-residents, and carry out due diligence investigation of tax-related information on financial accounts of non-residents as required. | | 一、各银行业金融机构应当按照《非居民金融账户涉税信息尽职调查管理办法》和《银行业存款类金融机构非居民金融账户涉税信息尽职调查细则》规定建立健全非居民金融账户涉税信息尽职调查制度和业务流程，按要求开展非居民金融账户涉税信息尽职调查工作。 |
| II. The branch offices of the People's Bank of China shall, in conjunction with the local state taxation bureaus and the branch offices of the State Administration of Foreign Exchange, effectively conduct training, supervision and guidance of banking financial institutions within their jurisdictions, and ensure the effective implementation of the Administrative Measures for the Due Diligence Investigation of Tax-Related Information on Financial Accounts of Non-Residents and the Detailed Rules for the Due Diligence Investigation of Tax-Related Information on Financial Accounts of Non-Residents by Banking Deposit-taking Financial Institutions. | | 二、中国人民银行分支机构应当会同当地国家税务局、国家外汇管理局分支机构做好辖区内银行业金融机构的培训和督导工作，确保《非居民金融账户涉税信息尽职调查管理办法》和《银行业存款类金融机构非居民金融账户涉税信息尽职调查细则》有效实施。 |
| III. China Development Bank, all policy banks, state-owned commercial banks, joint-stock commercial banks, and Postal Savings Bank of China shall, as required by Article 37 of the Detailed Rules for the Due Diligence Investigation of Tax-Related Information on Financial Accounts of Non-Residents by Banking Deposit-taking Financial Institutions, submit the annual reports to the People's Bank of China and submit a copy thereof to the local state taxation bureaus and the branch offices of the State Administration of Foreign Exchange. | | 三、国家开发银行，各政策性银行、国有商业银行、股份制商业银行，中国邮政储蓄银行应当按照《银行业存款类金融机构非居民金融账户涉税信息尽职调查细则》第三十七条要求将年度报告报送中国人民银行，并抄送国家税务总局和国家外汇管理局；其他银行业金融机构将年度报告报送法人所在地中国人民银行分支机构，并抄送当地国家税务局和国家外汇管理局分支机构。 |
| The Shanghai Head Office of the People's Bank of China, all branches and business management departments of the People's Bank of China, all central sub-branches of the People's Bank of China in capital cities of provinces (autonomous regions) and central sub-branch of the People's Bank of China in Shenzhen shall forward this Notice to the branches of the People's Bank of China, urban commercial banks, rural commercial banks, urban credit cooperatives, rural credit cooperatives, rural cooperative banks, village banks and foreign-funded banks within their respective jurisdictions. | | 请中国人民银行上海总部，各分行、营业管理部，各省会（首府）城市中心支行，深圳市中心支行将本通知转发至辖区内中国人民银行分支机构、城市商业银行、农村商业银行、城市信用社、农村信用社、农村合作银行、村镇银行和外资银行等。 |
| Annex | | 附件 |
| Detailed Rules for the Due Diligence Investigation of Tax-Related Information on Financial Accounts of Non-Residents by Banking Deposit-taking Financial Institutions | | 银行业存款类金融机构非居民金融账户涉税信息尽职调查细则 |
| People's Bank of China | | 中国人民银行 |
| State Administration of Taxation | | 国家税务总局 |
| State Administration of Foreign Exchange | | 国家外汇管理局 |
| December 8, 2017 | | 2017年12月8日 |
| Detailed Rules for the Due Diligence Investigation of Tax-Related Information on Financial Accounts of Non-Residents by Banking Deposit-taking Financial Institutions | | 银行业存款类金融机构非居民金融账户涉税信息尽职调查细则 |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 For the purpose of regulating the due diligence investigation of the tax-related information on financial accounts of non-residents by banking deposit-taking financial institutions (hereinafter referred to as “banks”), these Detailed Rules are developed according to the Administrative Measures for the Due Diligence Investigation of Tax-Related Information on Financial Accounts of Non-Residents (Announcement No. 14 [2017], SAT, MOF, PBC, CBRC, CSRC and CIRC, hereinafter referred to as “Measures”). | | 第一条 为规范银行业存款类金融机构（以下简称银行）对非居民金融账户涉税信息的尽职调查行为，根据《非居民金融账户涉税信息尽职调查管理办法》（国家税务总局财政部中国人民银行中国银行业监督管理委员会中国证券监督管理委员会中国保险监督管理委员会公告2017年第14号公布，以下简称《办法》），制定本细则。 |
| Article 2 The due diligence investigation of tax-related information on financial accounts of non-residents by banks lawfully formed within the territory of the People's Republic of China shall be governed by these Measures and these Detailed Rules. | | 第二条 依法在中华人民共和国境内设立的银行开展非居民金融账户涉税信息尽职调查工作，适用《办法》和本细则。 |
| Article 3 For the purpose of these Detailed Rules, “banks” means commercial banks (including wholly foreign-owned banks, Chinese-foreign equity joint venture banks and branches of foreign banks), Postal Savings Bank of China, urban credit cooperatives, rural credit cooperatives and other deposit-taking financial institutions, China Development Bank, and policy banks lawfully formed within the territory of the People's Republic of China. | | 第三条 本细则所称银行是指在中华人民共和国境内依法设立的商业银行（含外资独资银行、中外合资银行、外国银行分行）、中国邮政储蓄银行、城市信用合作社、农村信用合作社等吸收公众存款的金融机构，以及国家开发银行、政策性银行。 |
| Article 4 A bank forming an incorporated institution shall, by legal person and with branch office of foreign bank as the managing bank, carry out due diligence investigation of tax-related information on financial accounts of non-residents, and collect, record and submit as required tax-related information on financial accounts of non-residents. | | 第四条 设立法人机构的银行应以法人为单位、外国银行分行以管理行为单位开展非居民金融账户涉税信息尽职调查工作，收集、记录并按规定报送非居民金融账户涉税信息。 |
| Article 5 An account holder shall cooperative in the bank's due diligence investigation, prove its identity as tax resident, submit the relevant information as required by these Measures to the bank in a truthful, timely, accurate and complete manner, and assume the relevant liabilities and risks for failure to comply with these Measures. | | 第五条 账户持有人应当配合银行的尽职调查工作，自证其税收居民身份，真实、及时、准确、完整地向银行提供《办法》规定的相关信息，并承担未遵守《办法》的相关责任和风险。 |
| Article 6 The People's Bank of China (“PBC”), the State Administration of Taxation (“SAT”) and the State Administration of Foreign Exchange (“SAFE”) shall be responsible for the supervision and administration of the due diligence investigation of tax-related information on financial accounts of non-residents. | | 第六条 中国人民银行、国家税务总局和国家外汇管理局负责对银行非居民金融账户涉税信息尽职调查的监督管理。 |
| Chapter II Basic Definitions | | 第二章 基本定义 |
| Article 7 For the purpose of these Detailed Rules, “financial accounts” means the accounts (including RMB accounts and foreign currency accounts) opened by account holders for handling the following business: | | 第七条 本细则所称金融账户，是指账户持有人因办理下列业务而开立的账户（含人民币账户和外币账户）： |
| (1) Current deposit. | | （一）活期存款。 |
| (2) Time deposit. | | （二）定期存款。 |
| (3) Credit card business with pre-deposit function. | | （三）带有预存功能的信用卡业务。 |
| (4) Margin business. | | （四）保证金业务。 |
| (5) Proprietary financial management business. | | （五）自营理财业务。 |
| (6) Precious metal business in accounts. | | （六）账户贵金属业务。 |
| (7) National debt business. | | （七）国债业务。 |
| (8) Financial derivatives business. | | （八）金融衍生品业务。 |
| (9) Other financial asset business initiated, set up or managed by banks. | | （九）其他由银行发起、设立或管理的金融资产业务。 |
| (10) Other business as prescribed in these Measures. | | （十）《办法》规定的其他业务。 |
| Article 8 For the purpose of Article 8 of these Measures, “financial assets management companies” means financial assets management companies formed according to the Regulation on Financial Assets Management Companies. | | 第八条 《办法》第八条所称金融资产管理公司，是指根据《金融资产管理公司条例》设立的金融资产管理公司。 |
| Article 9 The list newly issued at the website of the SAT shall prevail for the tax countries (regions) that implement the standards for the automatic exchange of tax-related information on financial accounts. | | 第九条 实施金融账户涉税信息自动交换标准的税收居民国（地区），以国家税务总局网站最新公布的名单为准。 |
| Article 10 For the purpose of Article 12 of these Measures, “institutions performing public service functions” means government institutions, international organizations or institutions performing public service functions wholly-funded by the central bank. | | 第十条 《办法》第十二条所称履行公共服务职能的机构，是指由政府机构、国际组织或者中央银行全资设立的履行公共服务职能的机构。 |
| Article 11 For the purpose of Article 12 of these Measures, “nonprofit organizations” means the nonprofit organizations eligible for tax exemption that comply with the provisions of the tax laws of China and that have been recognized by the public finance departments and tax departments. | | 第十一条 《办法》第十二条所称非营利组织，是指符合中国税法规定并经财政、税务部门认定的具有免税资格的非营利组织。 |
| Article 12 For the purpose of Article 13 of these Measures, “determination in proper sequence” means that it is not required to make determination, according to the subsequent rules, as the controller of the company has been determined according to the previous rule. | | 第十二条 《办法》第十三条所称依次判定，是指根据前一规则已可判断出公司控制人的，无需再按后续规则进行判定。 |
| For the purpose of Article 13 of these Measures, “indirect holding” means ultimately exercising ownership or control of a company through a series of ownership or control means. | | 《办法》第十三条所称间接拥有，是指通过一系列所有权或者控制手段对公司最终行使所有权或者控制权。 |
| Article 13 For the purpose of Article 15 of these Measures, “financial accounts reserved by financial institutions” means accounts that have not been canceled. | | 第十三条 《办法》第十五条所指金融机构保有的金融账户，是指未作销户处理的账户。 |
| For the purpose of Article 15 of these Measures, a same account means an account held by a same account holder. | | 《办法》第十五条所称同一账户，是指同一账户持有人的账户。 |
| An account holder has canceled all accounts in the bank before June 30, 2017, but a financial account newly opened with the same bank after July 1, 2017 (inclusive) shall be a new account. | | 账户持有人在2017年6月30日（含）前已撤销其在银行的全部账户，但在2017年7月1日（含）后在同一银行重新开立的金融账户，属于新开账户。 |
Article 14 The scope for the calculation of the total balance of bank financial accounts and the submission of information on financial accounts of non-residents are all financial accounts that are identifiable by a bank through key data items such as client number in the computer system and that are set forth in Article 7 of these Detailed Rules, excluding the financial accounts for which due diligence investigation is not required according to the provisions of Article 33 of these Detailed Rules.
．．．．．． | | 第十四条 银行金融账户加总余额计算及非居民金融账户信息报送范围，是银行能够通过计算机系统中客户号等关键数据项识别的、本细则第七条规定的所有金融账户，但本细则第三十三条规定的无需尽职调查的金融账户除外。
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