| Announcement of the State Administration of Taxation, the Ministry of Finance, the People's Bank of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission, and the China Insurance Regulatory Commission on Issuing the Administrative Measures for the Due Diligence of Tax-Related Information of Financial Accounts Owned by Non-Residents | | 国家税务总局、财政部、人民银行、银监会、证监会、保监会关于发布《非居民金融账户涉税信息尽职调查管理办法》的公告 |
| (Announcement No. 14 [2017] of the State Administration of Taxation, the Ministry of Finance, the People's Bank of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission and the China Insurance Regulatory Commission) | | （国家税务总局、财政部、人民银行、银监会、证监会、保监会公告2017年第14号） |
| For the purposes of performing the international obligation to automatically exchange tax-related information of financial accounts and regulating the due diligence conducts of the financial institutions with respect to the tax-related information of the financial accounts owned by non-residents, the State Administration of Taxation (“SAT”), the Ministry of Finance, the People's Bank of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission, and the China Insurance Regulatory Commission have developed the Administrative Measures for the Due Diligence of Tax-Related Information of Financial Accounts Owned by Non-Residents, which are hereby issued and shall come into force on July 1, 2017. | | 为了履行金融账户涉税信息自动交换国际义务，规范金融机构对非居民金融账户涉税信息的尽职调查行为，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制定了《非居民金融账户涉税信息尽职调查管理办法》，现予发布，自2017年7月1日起施行。 |
| Annexes: | | 特此公告。 |
| 1. Documents on the Declaration of Identity of Individual Tax Residents (Sample) | | 附件： |
| | 1.个人税收居民身份声明文件（样表） |
| 2. Documents on the Declaration of Identity of Institutional Tax Residents (Sample) | | |
| | 2.机构税收居民身份声明文件（样表） |
| 3. Documents on the Declaration of Identity of Controller Tax Residents (Sample) | | |
| State Administration of Taxation | | 3.控制人税收居民身份声明文件（样表） |
| Ministry of Finance | | 国家税务总局 |
| People's Bank of China | | 财政部 |
| China Banking Regulatory Commission | | 人民银行 |
| China Securities Regulatory Commission | | 银监会 |
| China Insurance Regulatory Commission | | 证监会 |
| May 9, 2017 | | 保监会 |
| Administrative Measures for the Due Diligence of Tax-Related Information of Financial Accounts Owned by Non-Residents | | 2017年5月9日 |
| | 非居民金融账户涉税信息尽职调查管理办法 |
| Chapter I General Provisions | | |
| | 第一章 总 则 |
| Article 1 For the purposes of fulfilling the obligation as prescribed in the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information, and regulating the due diligence conducts of financial institutions for tax-related information of the financial accounts owned by non-residents, these Measures are developed in accordance with the Law of the People's Republic of China on the Administration of Tax Collection, the Anti-Money Laundering Law of the People's Republic of China and other relevant laws and regulations. | | |
| | 第一条 为了履行《多边税收征管互助公约》和《金融账户涉税信息自动交换多边主管当局间协议》规定的义务，规范金融机构对非居民金融账户涉税信息的尽职调查行为，根据《中华人民共和国税收征收管理法》《中华人民共和国反洗钱法》等法律、法规的规定，制定本办法。 |
| Article 2 These Measures shall apply to the due diligence of tax-related information of non-residents' financial accounts conducted by the financial institutions formed within the territory of the People's Republic of China in accordance with the law. | | |
| | 第二条 依法在中华人民共和国境内设立的金融机构开展非居民金融账户涉税信息尽职调查工作，适用本办法。 |
| Article 3 Financial institutions shall, under the principles of good faith, prudence and diligence, in view of different types of accounts and in accordance with these Measures, obtain the information on the tax resident identity of the account holder or the relevant controller, identify the financial accounts owned by non-residents, and collect and submit the relevant account information. | | |
| | 第三条 金融机构应当遵循诚实信用、谨慎勤勉的原则，针对不同类型账户，按照本办法规定，了解账户持有人或者有关控制人的税收居民身份，识别非居民金融账户，收集并报送账户相关信息。 |
| Article 4 Financial institutions shall establish complete management rules for the due diligence of the financial accounts owned by non-residents, design reasonable business flow and operating rules, assess the compliance with these Measures on a periodical basis, properly keep the materials collected during the due diligence process, and strictly keep the information confidential. Financial institutions shall specify the uniform requirements and conduct the supervision and administration of due diligence prescribed in these Measures conducted by their branch offices. | | |
| Financial institutions shall fully explain to the account holders their obligation to collect and submit information that they have to perform, and shall not explicitly or implicitly instruct or help account holders to conceal identity information, or assist account holders to conceal assets. | | 第四条 金融机构应当建立完整的非居民金融账户尽职调查管理制度，设计合理的业务流程和操作规范，并定期对本办法执行落实情况进行评估，妥善保管尽职调查过程中收集的资料，严格进行信息保密。金融机构应当对其分支机构执行本办法规定的尽职调查工作作出统一要求并进行监督管理。 |
| | 金融机构应当向账户持有人充分说明本机构需履行的信息收集和报送义务，不得明示、暗示或者帮助账户持有人隐匿身份信息，不得协助账户持有人隐匿资产。 |
| Article 5 Account holders shall cooperate in the due diligence conducted by financial institutions, provide financial institutions with the relevant information prescribed in these Measures in a true, timely, accurate and complete manner, and assume the liability and risks with respect to non-compliance with these Measures. | | |
| | 第五条 账户持有人应当配合金融机构的尽职调查工作，真实、及时、准确、完整地向金融机构提供本办法规定的相关信息，并承担未遵守本办法规定的责任和风险。 |
| Chapter II Basic Definitions | | |
| | 第二章 基本定义 |
| Article 6 For the purposes of these Measures, financial institutions include depository institutions, custody institutions, investment institutions and specific insurance institutions and their branch offices: | | |
| | 第六条 本办法所称金融机构，包括存款机构、托管机构、投资机构、特定的保险机构及其分支机构： |
| (1) “Depository institutions” means institutions absorbing deposits in daily operating activities. | | |
| | （一）存款机构是指在日常经营活动中吸收存款的机构； |
| (2) “Custody institutions” means institutions of which more than 20% of the total income in the last three accounting years (or in the period of existence of the institutions if they have been formed for less than three years) originates from financial assets held by clients. | | |
| | （二）托管机构是指近三个会计年度总收入的百分之二十以上来源于为客户持有金融资产的机构，机构成立不满三年的，按机构存续期间计算； |
| (3) “An investment institution” means an institution meeting any of the following conditions: | | |
| | （三）投资机构是指符合以下条件之一的机构： |
| (a) More than 50% of the total income of the institution in the last three accounting years (or in the period of existence of the institution if it has been formed for less than three years) comes from the investment with and operation of financial assets for clients. | | |
| | 1.近三个会计年度总收入的百分之五十以上来源于为客户投资、运作金融资产的机构，机构成立不满三年的，按机构存续期间计算； |
| (b) More than 50% of the total income of the institution in the last three accounting years (or in the period of existence of the institution if it has been formed for less than three years) comes from the investment or reinvestment with or trade in financial assets, and the institution is managed and its investment decisions are made by a depository institution, custody institution or specific insurance institution or the investment institution mentioned in sub-item (a) of this item. | | |
| | 2.近三个会计年度总收入的百分之五十以上来源于投资、再投资或者买卖金融资产，且由存款机构、托管机构、特定的保险机构或者本项第1目所述投资机构进行管理并作出投资决策的机构，机构成立不满三年的，按机构存续期间计算； |
| (c) It is an investment entity formed for the purpose of making investments or reinvestments with or trading in financial assets, such as securities investment funds and private equity funds. | | |
| | 3.证券投资基金、私募投资基金等以投资、再投资或者买卖金融资产为目的而设立的投资实体。 |
| (4) “Specific insurance institutions” means institutions conducting the insurance or annuity business with cash value. For the purposes of these Measures, “insurance institutions” means institutions of which the income from insurance, reinsurance and annuity contracts in the last calendar year accounts for 50% or more of the total income, or the assets from insurance, reinsurance and annuity contracts at the end of the last calendar year account for 50% or more of the total assets. | | |
| For the purposes of these Measures, “financial assets” include securities, rights and interests in partnerships, bulk commodities, swaps, insurance contracts, annuity contracts, or rights and interests in the aforesaid assets such as futures, forward contracts and options, but exclude physical commodities and non-debt direct rights and interests in immovables. | | （四）特定的保险机构是指开展有现金价值的保险或者年金业务的机构。本办法所称保险机构是指上一公历年度内，保险、再保险和年金合同的收入占总收入比重百分之五十以上的机构，或者在上一公历年度末拥有的保险、再保险和年金合同的资产占总资产比重百分之五十以上的机构。 |
| | 本办法所称金融资产包括证券、合伙权益、大宗商品、掉期、保险合同、年金合同或者上述资产的权益，前述权益包括期货、远期合约或者期权。金融资产不包括实物商品或者不动产非债直接权益。 |
| Article 7 The following institutions fall under financial institutions prescribed in Article 6 of these Measures: | | |
| | 第七条 下列机构属于本办法第六条规定的金融机构： |
| (1) Commercial banks, rural credit cooperatives and other financial institutions absorbing public deposits, and policy banks. | | |
| | （一）商业银行、农村信用合作社等吸收公众存款的金融机构以及政策性银行； |
| (2) Securities companies. | | |
| | （二）证券公司； |
| (3) Futures companies. | | |
| | （三）期货公司； |
| (4) Securities investment fund management companies, private equity fund management companies, and partnerships engaging in private equity fund management. | | |
| | （四）证券投资基金管理公司、私募基金管理公司、从事私募基金管理业务的合伙企业； |
| (5) Insurance companies and insurance asset management companies conducting the insurance or annuity business with cash value. | | |
| | （五）开展有现金价值的保险或者年金业务的保险公司、保险资产管理公司； |
| (6) Trust companies. | | |
| | （六）信托公司； |
| (7) Other qualified institutions. | | |
| | （七）其他符合条件的机构。 |
| Article 8 The following institutions do not fall under financial institutions as prescribed in Article 6 of these Measures: | | |
| | 第八条 下列机构不属于本办法第六条规定的金融机构： |
| (1) Financial asset management companies. | | |
| | （一）金融资产管理公司； |
| (2) Finance companies. | | |
| | （二）财务公司； |
| (3) Financial leasing companies. | | |
| | （三）金融租赁公司； |
| (4) Auto finance companies. | | |
| | （四）汽车金融公司； |
| (5) Consumer finance companies. | | |
| | （五）消费金融公司； |
| (6) Currency brokerage companies. | | |
| | （六）货币经纪公司； |
| (7) Securities depository and clearing institutions. | | |
| | （七）证券登记结算机构； |
| (8) Other institutions that do not meet the prescribed conditions. | | |
| | （八）其他不符合条件的机构。 |
| Article 9 For the purposes of these Measures, financial accounts include: | | |
| | 第九条 本办法所称金融账户包括： |
| (1) “Deposit accounts”, i.e., accounts established for conducting the deposit business, including demand deposits, time deposits, traveler's checks, and credit cards with the pre-deposit function. | | |
| | （一）存款账户，是指开展具有存款性质业务而形成的账户，包括活期存款、定期存款、旅行支票、带有预存功能的信用卡等。 |
| (2) “Custody accounts”, i.e., accounts established for conducting the business of holding financial assets on behalf of others, including the purchase and sale of financial assets as an agent of clients and the management of entrusted assets for clients upon entrustment by clients. | | |
| | （二）托管账户，是指开展为他人持有金融资产业务而形成的账户，包括代理客户买卖金融资产的业务以及接受客户委托、为客户管理受托资产的业务： |
| (a) The business of purchase and sale of financial assets as an agent of clients includes securities brokerage, futures brokerage, the business related to precious metal or national bonds as an agent of clients or other similar businesses. | | |
| | 1.代理客户买卖金融资产的业务包括证券经纪业务、期货经纪业务、代理客户开展贵金属、国债业务或者其他类似业务； |
| (b) The business of management of entrusted assets for clients upon the entrustment of clients includes a financial institution's launch, establishment or management of wealth management products, funds, trust plans, special-account or collective asset management plans or other financial investment products disqualified as independent legal persons. | | |
| | 2.接受客户委托、为客户管理受托资产的业务包括金融机构发起、设立或者管理不具有独立法人资格的理财产品、基金、信托计划、专户/集合类资产管理计划或者其他金融投资产品。 |
| (3) “Other accounts”, i.e., accounts meeting any of the following conditions: | | |
| | （三）其他账户，是指符合以下条件之一的账户： |
| (a) It is established for an investment institution's rights and interests in equities or creditor's rights, including rights and interests in the partnerships of private equity funds and the beneficial right of trust. | | |
| | 1.投资机构的股权或者债权权益，包括私募投资基金的合伙权益和信托的受益权； |
| (b) It is established for insurance or annuity contracts with cash value. | | |
| | 2.具有现金价值的保险合同或者年金合同。 |
| Article 10 For the purposes of these Measures, “non-residents” means individuals and enterprises (including other organizations) other than tax residents of China, excluding government authorities, international organizations, the central bank, financial institutions, or companies listed on the securities market for trading and their affiliated institutions. The “aforesaid securities market” means the securities market recognized and supervised by the government at the place where it is located. “China's tax residents” means the resident enterprises or individuals as prescribed in the tax laws of China. | | |
| For the purposes of these Measures, “financial accounts of non-residents” means the financial accounts that are opened or reserved by financial institutions within the territory of China and held by non-residents or passive non-financial institutions with the non-resident as the controller. A financial institution shall, as of the date when it identifies a financial account owned by the non-resident, include such an account in financial accounts owned by non-residents for management. | | 第十条 本办法所称非居民是指中国税收居民以外的个人和企业（包括其他组织），但不包括政府机构、国际组织、中央银行、金融机构或者在证券市场上市交易的公司及其关联机构。前述证券市场是指被所在地政府认可和监管的证券市场。中国税收居民是指中国税法规定的居民企业或者居民个人。 |
| Where an account holder is both a tax resident of China and a tax resident of any other country (region), the financial institution shall collect and submit the account information of the account holder in accordance with these Measures. | | 本办法所称非居民金融账户是指在我国境内的金融机构开立或者保有的、由非居民或者有非居民控制人的消极非金融机构持有的金融账户。金融机构应当在识别出非居民金融账户之日起将其归入非居民金融账户进行管理。 |
| | 账户持有人同时构成中国税收居民和其他国家（地区）税收居民的，金融机构应当按照本办法规定收集并报送其账户信息。 |
| Article 11 For the purposes of these Measures, “account holders” means individuals or institutions registered or identified by financial institutions as account owners, excluding individuals or institutions holding accounts for the interests of any other person such as agents, nominal holders and authorized signatories. | | |
| “An account holder of an insurance or annuity contract with cash value” means any individual or institution entitled to obtain the cash value or change the beneficiary under the said contract, or, in the absence of the aforesaid individual or institution, the contract owner and the individual or institution that has acquired the right related to the payment under the terms and conditions of the said contract. When the insurance or annuity contract with cash value expires, the account holder includes the individual or institution entitled to receive the payment according to contract provisions. | | 第十一条 本办法所称账户持有人是指由金融机构登记或者确认为账户所有者的个人或者机构，不包括代理人、名义持有人、授权签字人等为他人利益而持有账户的个人或者机构。 |
| | 现金价值保险合同或者年金合同的账户持有人是指任何有权获得现金价值或者变更合同受益人的个人或者机构，不存在前述个人或者机构的，则为合同所有者以及根据合同条款对支付款项拥有既得权利的个人或者机构。现金价值保险合同或者年金合同到期时，账户持有人包括根据合同规定有权领取款项的个人或者机构。 |
| Article 12 For the purposes of these Measures, “a passive non-financial institution” means an institution meeting any of the following conditions: | | |
| | 第十二条 本办法所称消极非金融机构是指符合下列条件之一的机构： |
| (1) A non-financial institution of which the sum of income does not arise from positive operating activities, such as dividends, interest, rents and royalties, and the income from the transfer of financial assets which produce the aforesaid income accounts for more than 50% of the total income within the previous calendar year. | | |
| | （一）上一公历年度内，股息、利息、租金、特许权使用费收入等不属于积极经营活动的收入，以及据以产生前述收入的金融资产的转让收入占总收入比重百分之五十以上的非金融机构； |
| (2) A non-financial institution of which the financial assets that can produce the income as mentioned in item (1) of this paragraph account for more than 50% of the total assets at the end of the previous calendar year. | | |
| | （二）上一公历年度末，拥有可以产生本款第一项所述收入的金融资产占总资产比重百分之五十以上的非金融机构； |
| (3) An investment institution of the tax country (region) that does not implement the standards for the automatic exchange of tax-related information of financial accounts. | | |
| The following non-financial institutions do not fall under passive non-financial institutions: | | （三）税收居民国（地区）不实施金融账户涉税信息自动交换标准的投资机构。 |
| | 下列非金融机构不属于消极非金融机构： |
| (1) Listed companies and their affiliated institutions. | | |
| | （一）上市公司及其关联机构； |
| (2) Government institutions or institutions performing public service functions. | | |
| | （二）政府机构或者履行公共服务职能的机构； |
| (3) Holding companies formed only for holding the equities of non-financial institutions or providing them with financing and services. | | |
| | （三）仅为了持有非金融机构股权或者向其提供融资和服务而设立的控股公司； |
| (4) Enterprises that have been formed for less than 24 months and have not conducted the business. | | |
| | （四）成立时间不足二十四个月且尚未开展业务的企业； |
| (5) Enterprises undergoing asset liquidation or restructuring. | | |
| | （五）正处于资产清算或者重组过程中的企业； |
| (6) Enterprises conducting financing or hedging transactions only with affiliated institutions in the group (all institutions in the group are non-financial institutions). | | |
| | （六）仅与本集团（该集团内机构均为非金融机构）内关联机构开展融资或者对冲交易的企业； |
| (7) Non-profit organizations. | | |
| | （七）非营利组织。 |
| Article 13 For the purposes of these Measures, “controller” means any individual controlling a certain institution. | | |
| The controller of a company shall be determined in accordance with the following rules: | | 第十三条 本办法所称控制人是指对某一机构实施控制的个人。 |
| | 公司的控制人按照以下规则依次判定： |
| (1) An individual directly or indirectly owning more than 25% of the equities or voting rights of the company. | | |
| | （一）直接或者间接拥有超过百分之二十五公司股权或者表决权的个人； |
| (2) An individual controlling the company by personnel, financial affairs or other forms. | | |
| | （二）通过人事、财务等其他方式对公司进行控制的个人； |
| (3) A senior executive of the company. | | |
| The “controller of a partnership enterprise” means an individual owning more than 25% of the rights and interests in the partnership enterprise. | | （三）公司的高级管理人员。 |
| The “controller of a trust” means the trustor, trustee or beneficiary of the trust or any other individual exercising the ultimate effective control over the trust. | | 合伙企业的控制人是拥有超过百分之二十五合伙权益的个人。 |
| The “controller of a fund” means an individual owning more than 25% of the rights and interests in the fund or any other individual controlling the fund. | | 信托的控制人是指信托的委托人、受托人、受益人以及其他对信托实施最终有效控制的个人。 |
| | 基金的控制人是指拥有超过百分之二十五权益份额或者其他对基金进行控制的个人。 |
| Article 14 For the purposes of these Measures, “affiliated institution” means that, if an institution controls, or is under common control with another institution, the two institutions are affiliates of each other. | | |
| “Control” as mentioned in the preceding paragraph means directly or indirectly owning more than 50% of the equities and voting rights of an institution. | | 第十四条 本办法所称关联机构是指一个机构控制另一个机构，或者两个机构受到共同控制，则该两个机构互为关联机构。 |
| | 前款所称控制是指直接或者间接拥有机构百分之五十以上的股权和表决权。 |
| Article 15 For the purposes of these Measures, “financial accounts” include existing accounts and new accounts. | | |
| “Existing accounts” means accounts that meet any of the following conditions, including existing individual accounts and existing institutional accounts: | | 第十五条 本办法所称金融账户包括存量账户和新开账户。 |
| | 存量账户是指符合下列条件之一的账户，包括存量个人账户和存量机构账户： |
| (1) Financial accounts reserved by financial institutions and held by individuals or institutions by June 30, 2017. | | |
| | （一）截至2017年6月30日由金融机构保有的、由个人或者机构持有的金融账户； |
| (2) Financial accounts opened on or after July 1, 2017 (hereafter the same) and meeting the following conditions at the same time: | | |
| | （二）2017年7月1日（含当日，下同）以后开立并同时符合下列条件的金融账户： |
| (a) The account holder has opened an account as mentioned in item (1) of this paragraph with the same financial institution. | | |
| | 1.账户持有人已在同一金融机构开立了本款第一项所述账户的； |
| (b) The aforesaid financial institution regards the account mentioned in item (2) of this paragraph the same as the account mentioned in item (1) of this paragraph when determining the total balance of the account. | | |
| | 2.上述金融机构在确定账户加总余额时将本款第二项所述账户与本款第一项所述账户视为同一账户的； |
| (c) The financial institution has identified the client identity for anti-money laundering with respect to the account mentioned in item (1) of this paragraph. | | |
| | 3.金融机构已经对本款第一项所述账户进行反洗钱客户身份识别的； |
| (d) The account holder is not required to provide any information other than that specified in these Measures when opening an account. | | |
| Existing individual accounts include accounts of low net value and accounts of high net value. “An account of low net value” means an account of which total balance by June 30, 2017 does not exceed the amount equivalent to one million US dollars (hereinafter referred to as “one million US dollars,” hereafter the same), while “an account of high net value” means an account of which total balance by June 30, 2017 exceeds one million US dollars. | | 4.账户开立时，账户持有人无需提供除本办法要求以外的其他信息的。 |
| “New accounts” means financial accounts opened in financial institutions after July 1, 2017, except the accounts prescribed in item (2) of paragraph 2, and held by individuals or institutions, including new individual accounts and new institutional accounts. | | 存量个人账户包括低净值账户和高净值账户，低净值账户是指截至2017年6月30日账户加总余额不超过相当于一百万美元（简称“一百万美元”，下同）的账户，高净值账户是指截至2017年6月30日账户加总余额超过一百万美元的账户。 |
| | 新开账户是指2017年7月1日以后在金融机构开立的，除第二款第二项规定账户外，由个人或者机构持有的金融账户，包括新开个人账户和新开机构账户。 |
| Article 16 For the purposes of these Measures, the “total balance of account” means the balance of all financial accounts or the value of all assets held by the account holder in one financial institution and its affiliates. | | |
| The accounts that need to be summed up in a financial institution are limited to all the financial accounts that can be identified via key data items in the computer system such as client number and taxpayer's identification number. | | 第十六条 本办法所称账户加总余额是指账户持有人在同一金融机构及其关联机构所持有的全部金融账户余额或者资产的价值之和。 |
| Each account holder of a joint account shall calculate all the balance of the joint account at the time of working out the total balance. | | 金融机构需加总的账户限于通过计算机系统中客户号、纳税人识别号等关键数据项能够识别的所有金融账户。 |
| If, when determining whether an account is an account of high net value, the client manager knows or should have known that several accounts in the financial institution employing him or her are directly or indirectly owned or controlled by a same person, such accounts shall be summed up. | | 联名账户的每一个账户持有人，在加总余额时应当计算该联名账户的全部余额。 |
| “Client manager” as mentioned in the preceding paragraph means the person who is designated by a financial institution, has direct contact with specific clients, and introduces, recommends or provides relevant financial products and services, or offers other assistance to clients based on demands of clients, excluding the person who meets the aforesaid conditions, but provides the aforesaid services to clients only due to fortuitous causes. | | 在确定是否为高净值账户时，客户经理知道或者应当知道在其供职的金融机构内几个账户直接或者间接由同一个人拥有或者控制的，应当对这些账户进行加总。 |
| Where the account currency is not US dollars when a financial institution calculates the total balance of accounts, the total balance shall be calculated by converting the amount not in US dollars into an amount in US dollars at the middle rate of foreign exchange issued by the PBC on the calculation date. The amount in US dollars may be converted at the amount in the original currency, or the amount in the recording currency as recorded by the financial institution. | | 前款所称客户经理是指由金融机构指定、与特定客户有直接联系，根据客户需求向客户介绍、推荐或者提供相关金融产品、服务或者提供其他协助的人员，但不包括符合前述条件，仅由于偶然性原因为客户提供上述服务的人员。 |
| | 金融机构在计算账户加总余额时，账户币种为非美元的，应当按照计算日当日中国人民银行公布的外汇中间价折合为美元计算。折合美元时，可以根据原币种金额折算，也可以根据该金融机构记账本位币所记录的金额进行折算。 |
| Article 17 For the purposes of these Measures, “non-resident identification” means the relevant factors used by financial institutions to retrieve and determine whether the holder of an existing individual account is a non-resident individual, including: | | |
| | 第十七条 本办法所称非居民标识是指金融机构用于检索判断存量个人账户持有人是否为非居民个人的有关要素，具体包括： |
| (1) The account holder's overseas identity certificate. | | |
| | （一）账户持有人的境外身份证明； |
| (2) The account holder's overseas current address or mailing address, including post office box. | | |
| | （二）账户持有人的境外现居地址或者邮寄地址，包括邮政信箱； |
| (3) The account holder's overseas phone number, in the absence of a phone number in China. | | |
| | （三）账户持有人的境外电话号码，且没有我国境内电话号码； |
| (4) The instruction on regular transfer from any account other than a deposit account to any overseas account. | | |
| | （四）存款账户以外的账户向境外账户定期转账的指令； |
| (5) The overseas address of the account agent or authorized signatory. | | |
| | （五）账户代理人或者授权签字人的境外地址； |
| (6) The unique overseas care-of address or hold address. The “care-of address” means the address of the intermediary to which the letter will be sent as required by the account holder and who will hand over the letter to the account holder upon its receipt. The “hold address” means the address of the place where the relevant letter is stored temporarily as required by the account holder. | | |
| | （六）境外的转交地址或者留交地址，并且是唯一地址。转交地址是指账户持有人要求将其相关信函寄给转交人的地址，转交人收到信函后再交给账户持有人。留交地址是指账户持有人要求将其相关信函暂时存放的地址。 |
| Article 18 For the purposes of these Measures, “certification materials” means: | | |
| | 第十八条 本办法所称证明材料是指： |
| (1) The certificate for tax resident identity issued by the government. | | |
| | （一）由政府出具的税收居民身份证明； |
| (2) The valid identity certificate containing the name of an individual and usually used for identification as issued by the government, or the official document containing an institution's information such as name, main office address or registered address as issued by the government. | | |
| | （二）由政府出具的含有个人姓名且通常用于身份识别的有效身份证明，或者由政府出具的含有机构名称以及主要办公地址或者注册成立地址等信息的官方文件。 |
| Chapter III Due Diligence for Individual Accounts | | |
| | 第三章 个人账户尽职调查 |
| Article 19 A financial institution shall conduct due diligence for a new individual account according to the following provisions: | | |
| | 第十九条 金融机构应当按照以下规定，对新开个人账户开展尽职调查： |
| (1) When an individual opens an account, the financial institution shall obtain a statement document regarding the tax resident's identity (hereinafter referred to as the “statement document”) signed by the account holder to identify whether the account holder is a non-resident individual. When the financial institution accepts the application for opening an individual account via its electronic channel, it shall require the account holder to provide an electronic statement document. The statement document shall serve as a part of the account opening materials and the relevant information in the statement document may be included in the written application for account opening. If an individual opens a financial account on behalf of another person or an entity opens a financial account on behalf of an individual, the statement document may be signed by the agent upon the written authorization of the account holder. | | |
| | （一）个人开立账户时，金融机构应当获取由账户持有人签署的税收居民身份声明文件（以下简称“声明文件”），识别账户持有人是否为非居民个人。金融机构通过本机构电子渠道接收个人账户开户申请时，应当要求账户持有人提供电子声明文件。声明文件应当作为开户资料的一部分，声明文件相关信息可并入开户申请书中。个人代理他人开立金融账户以及单位代理个人开立金融账户时，经账户持有人书面授权后可由代理人签署声明文件。 |
| (2) The financial institution shall examine the reasonableness of the statement document according to the account opening materials (including the materials collected through the client identification procedures for anti-money laundering purposes) mainly by confirming whether there is any evident contradiction between the information entered and other information. If the financial institution determines that the statement document contains any irrational information, it shall require the account holder to provide a valid statement document or give an explanation. If the account holder refuses to provide a valid statement document or give a reasonable explanation, no account may be opened. | | |
| | （二）金融机构应当根据开户资料（包括通过反洗钱客户身份识别程序收集的资料），对声明文件的合理性进行审核，主要确认填写信息是否与其他信息存在明显矛盾。金融机构认为声明文件存在不合理信息时，应当要求账户持有人提供有效声明文件或者进行解释。不提供有效声明文件或者合理解释的，不得开立账户。 |
| (3) Where the account holder is identified as a non-resident individual, the financial institution shall collect, record and submit the required information. | | |
| | （三）识别为非居民个人的，金融机构应当收集并记录报送所需信息。 |
| (4) Where the financial institution knows or should have known that the information in the original statement document is inaccurate or unreliable due to any change in the new individual account, it shall require the account holder to provide a valid statement document. If the account holder fails to provide a statement document within 90 days from the date when it is required to do so, the financial institution shall take the account as a non-resident account for the purpose of management. | | |
| | （四）金融机构知道或者应当知道新开个人账户情况发生变化导致原有声明文件信息不准确或者不可靠的，应当要求账户持有人提供有效声明文件。账户持有人自被要求提供之日起九十日内未能提供声明文件的，金融机构应当将其账户视为非居民账户管理。 |
| Article 20 A financial institution shall choose the following ways to complete the due diligence for an existing individual account of low net value before December 31, 2018: | | |
| | 第二十条 金融机构应当于2018年12月31日前选择以下方式完成对存量个人低净值账户的尽职调查： |
| (1) For an account holder whose address is left in the existing clients' materials (including materials collected via the client identification procedures for anti-money laundering purposes, hereafter the same) and is proved by evidentiary materials to be his or her current address or in the country (region) of his or her current residence, the financial institution may determine whether he or she is a non-resident individual according to such address. Any address to which mail cannot be served upon may not be deemed as the current address. | | |
| | （一）对于在现有客户资料（包括通过反洗钱客户身份识别程序收集的资料，下同）中留有地址，且有证明材料证明是现居地址或者地址位于现居国家（地区）的账户持有人，可以根据账户持有人的地址确定是否为非居民个人。邮寄无法送达的，不得将客户资料所留地址视为现居地址。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥1500.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |