| | |
| Announcement of the State Administration of Foreign Exchange, the State Administration of Taxation and the General Administration of Customs | | 国家外汇管理局、国家税务总局、海关总署公告 |
(No. 2 [2011]) | |
（2011年第2号） |
Announcement on the Pilot Reform of the Foreign Exchange Administration System for Trade in Goods | |
关于货物贸易外汇管理制度改革试点的公告 |
To further promote trade facilitation and strengthen the foreign exchange administration of trade in goods, the State Administration of Foreign Exchange (“SAFE”), the State Administration of Taxation (“SAT”) and the General Administration of Customs (“GAC”) have decided to reform the foreign exchange administration system for trade in goods, optimize and upgrade the export proceeds and export rebates information sharing system, and initiate the pilot reform in Jiangsu, Shandong, Hubei, Zhejiang (excluding Ningbo), Fujian (excluding Xiamen), Dalian and Qingdao from December 1, 2011. The following matters are hereby announced: | |
为进一步促进贸易便利化，加强货物贸易外汇管理，国家外汇管理局、国家税务总局、海关总署决定改革货物贸易外汇管理制度、优化升级出口收汇与出口退税信息共享机制，自2011年12月1日起，在江苏、山东、湖北、浙江（不含宁波）、福建（不含厦门）、大连、青岛地区试点。现公告如下： |
| |
|
| I. Reforming the mode of foreign exchange administration of trade in goods | | 一、改革货物贸易外汇管理方式 |
During the pilot reform period, the Guidelines on the Pilot Program of Foreign Exchange Administration of Trade in Goods and the Detailed Rules for the Implementation of the Guidelines on the Pilot Program of Foreign Exchange Administration of Trade in Goods (see Annexes, hereinafter referred to as the “Pilot Program Rules”) shall be implemented on a trial basis in pilot areas, and enterprises in pilot areas are no longer required to undergo the foreign exchange write-off formalities for export proceeds. | |
试点期间，试点地区试行国家外汇管理局制定的《货物贸易外汇管理试点指引》和《货物贸易外汇管理试点指引实施细则》（见附件，以下简称试点法规），企业不再办理出口收汇核销手续。 |
The foreign exchange authorities in pilot areas shall change their mode of foreign exchange administration of trade from on-site write-off on a case-by-case basis to off-site total amount check and, through the Foreign Exchange Monitoring System for Trade in Goods, gather comprehensive data on each import or export of goods and each foreign exchange receipt or payment in trade of enterprises and compare and assess the general matching between the commodity flow and the capital flow of enterprises on a regular basis to facilitate the foreign exchange receipts and payments in trade of enterprises that operate in compliance with laws and regulations; and shall pay special attention to enterprises with abnormal activities and, when necessary, conduct on-site inspections. | |
试点地区外汇局对企业的贸易外汇管理方式由现场逐笔核销改变为非现场总量核查，通过货物贸易外汇监测系统，全面采集企业货物进出口和贸易外汇收支逐笔数据，定期比对、评估企业货物流与资金流总体匹配情况，便利合规企业贸易外汇收支；对存在异常的企业进行重点监测，必要时实施现场核查。 |
| |
|
| II. Conducting dynamic and categorized management of enterprises in pilot areas | | 二、对试点地区企业实施动态分类管理 |
The foreign exchange authorities in pilot areas shall divide enterprises into Class A, Class B and Class C according to their compliance of foreign exchange receipts and payments in trade. For Class A enterprises, the foreign exchange payment documents for imports are simplified, they may directly make foreign exchange payments at banks on the basis of any of the documents which can prove the authenticity of their transactions, such as import customs declaration forms, contracts and invoices, and the online check for their foreign exchange receipts for exports is no longer required; and banks shall accordingly simplify the relevant examination formalities for foreign exchange receipts and payments. Class B and Class C enterprises shall be subject to strict supervision in terms of document examination of foreign exchange receipts and payments in trade, type of business, settlement mode and so on. The foreign exchange receipts and payments in trade of Class B enterprises shall be subject to the electronic data check by banks, and the foreign exchange receipts and payments in trade of Class C enterprises may be processed by banks only after registration with the foreign exchange authorities on a case-by-case basis. | |
试点地区外汇局根据企业贸易外汇收支合规性，将企业分为A、B、C三类。A类企业进口付汇单证简化，可凭进口报关单、合同或发票等任何一种能够证明交易真实性的单证在银行直接办理付汇，出口收汇无需联网核查；银行办理收付汇审核手续相应简化。对B、C类企业在贸易外汇收支单证审核、业务类型、结算方式等方面实施严格监管。B类企业贸易外汇收支由银行实施电子数据核查，C类企业贸易外汇收支须经外汇局逐笔登记后办理。 |
The foreign exchange authorities in pilot areas shall dynamically adjust the results of enterprise categorization in consideration of enterprises' compliance with the Pilot Program Rules during the period of categorized supervision. Class A enterprises which violate laws and regulations on foreign exchange administration shall be degraded to Class B or Class C, while Class C enterprises that comply with laws and regulations during the period of categorized supervision may be upgraded to Class A after expiration of the period. | |
试点地区外汇局结合企业在分类监管期内遵守试点法规情况，动态调整分类结果。A类企业违反外汇管理法规将被降级为B类或C类，B、C类企业在分类监管期内守法合规经营的，监管期届满后可升级为A类。 |
| |
|
| III. Simplifying export rebate documents | | 三、简化出口退税凭证 |
During the pilot reform period, export enterprises in pilot areas no longer need to provide paper foreign exchange write-off forms for export proceeds when applying for export rebates. Tax authorities shall, by referring to the information provided by the foreign exchange authorities on foreign exchange receipts of export proceeds of enterprises and classification of enterprises, examine enterprises' applications for export rebates according to relevant legal provisions. | |
试点期间，试点地区出口企业申报出口退税时，不再提供纸质出口收汇核销单。税务局参考外汇局提供的企业出口收汇信息和分类情况，依据相关规定，审核企业出口退税。 |
| |
|
| IV. Adjusting the process of export customs declaration | | 四、调整出口报关流程 |
During the pilot reform period, enterprises in pilot areas shall still provide foreign exchange write-off forms for export proceeds according to the current legal provisions. After the reform of the foreign exchange administration system for trade in goods extends nationwide, the GAC and the SAFE will adjust the process of export customs declaration and remove the foreign exchange write-off forms for export proceeds. | |
试点期间，试点地区企业出口报关仍按现行规定提供出口收汇核销单。货物贸易外汇管理制度改革全国推广后，海关总署与国家外汇管理局将调整出口报关流程，取消出口收汇核销单。 |
| |
|
| V. Strengthening joint supervision among departments | | 五、加强部门联合监管 |
Enterprises in pilot areas shall strictly comply with the relevant legal provisions, enhance their awareness of good faith, strengthen self-disciplinary management, and conduct lawful business. The SAFE, the SAT and the GAC will further strengthen cooperation to realize data sharing; improve the coordination mechanism to form a resultant force in supervision; seriously suppress various kinds of illegal cross-border capital movements; and seriously crack down on illegal acts such as tax frauds and smuggling. | |
试点地区企业应当严格遵守相关规定，增强诚信意识，加强自律管理，自觉守法经营。国家外汇管理局与国家税务总局、海关总署将进一步加强合作，实现数据共享；完善协调机制，形成监管合力；严厉打击各类违规跨境资金流动；严厉打击骗税、走私等违法行为。 |
Specific provisions on foreign exchange administration, export rebate and export customs declaration involved in this Announcement will be formulated by the competent departments separately. During the pilot reform period, for any discrepancy between this Announcement and other regulations, this Announcement shall prevail in the pilot areas. | |
本公告涉及有关外汇管理、出口退税、出口报关等具体事宜，由相关部门另行规定。试点期间，其他法规与本公告相抵触的，试点地区以本公告为准。特此公告。 |
Annexes: | |
附件： |
| 1.Guidelines for the Pilot Implementation of Foreign Exchange Administration of Trade in Goods | | 1.货物贸易外汇管理试点指引 |
| |
|
| 2.Detailed Rules on Implementation of the Guidelines for the Pilot Implementation of Foreign Exchange Administration of Trade in Goods | | 2.货物贸易外汇管理试点指引实施细则 |
State Administration of Foreign Exchange | |
国家外汇管理局 |
State Administration of Taxation | |
国家税务总局 |
General Administration of Customs | |
海关总署 |
September 9, 2011 | |
二〇一一年九月九日 |
Annex 1: | |
附件1： |
Guidelines for the Pilot Implementation of Foreign Exchange Administration of Trade in Goods | |
货物贸易外汇管理试点指引 |
| |
|
| Chapter I General Provisions | | 第一章 总 则 |
| |
|
| Article I In order to improve foreign exchange administration of trade in goods (hereinafter referred to as “trade”), promote the facilitation of trade, and enhance economic development in foreign-related fields, these Guidelines are formulated pursuant to the Regulations of the People's Republic of China on Foreign Exchange Administration. | | 第一条 为完善货物贸易（以下简称贸易）外汇管理，推进贸易便利化，促进涉外经济发展，根据《中华人民共和国外汇管理条例》，制定本指引。 |
| |
|
| Article II The State sets no limitation on international payments for trade. | | 第二条 国家对贸易项下国际支付不予限制。 |
Export revenue may either be transferred back to China or be deposited overseas. | |
出口收入可按规定调回境内或存放境外。 |
| |
|
| Article III Foreign exchange receipts and payments from trade by foreign trade organizations (hereinafter referred to as “enterprises”) shall be based on authentic and lawful trading backgrounds and shall be consistent with the import and export of goods. | | 第三条 从事对外贸易机构（以下简称企业）的贸易外汇收支应当具有真实、合法的交易背景，与货物进出口应当一致。 |
| |
|
| Article IV The financial institutions handling foreign exchange settlement and sales (hereinafter referred to as “financial institutions”) shall reasonably examine the authenticity of the trading documents and their consistency with the foreign exchange receipts and payments from trade. | | 第四条 经营结汇、售汇业务的金融机构（以下简称金融机构）应当对企业提交的交易单证的真实性及其与贸易外汇收支的一致性进行合理审查。 |
| |
|
| Article V The State Administration of Foreign Exchange and its branches (hereinafter referred to as the “foreign exchange authorities”) shall oversee and inspect implementation of the provisions of paragraph II of Article II, Article III, and IV hereof according to the law. | | 第五条 国家外汇管理局及其分支机构（以下简称外汇局）依法对本指引第二条第二款、第三条、第四条规定的事项进行监督检查。 |
| |
|
| Article VI The foreign exchange authorities shall establish a mechanism to inspect whether the flows of imported and exported goods and the flows of capital from the receipts and payments of foreign exchange match each other, shall subject the enterprises' foreign exchange receipts and payments from trade to off-site aggregate verifications and monitoring, shall subject enterprises with unusual or suspicious circumstances to on-site verifications and inspections (hereinafter referred to as “on-site verifications”), and shall carry out off-site and on-site verifications on the financial institutions' regulatory compliance in handling foreign exchange receipts and payments from trade and on the timeliness, completeness, and accuracy of their filing of the relevant information. | | 第六条 外汇局建立进出口货物流与收付汇资金流匹配的核查机制，对企业贸易外汇收支进行非现场总量核查和监测，对存在异常或可疑情况的企业进行现场核实调查（以下简称现场核查），对金融机构办理贸易外汇收支业务的合规性与报送相关信息的及时性、完整性和准确性实施非现场和现场核查。 |
| |
|
| Article VII The foreign exchange authorities shall conduct classified management of the enterprises based on the results of the on-site verifications and the enterprises' compliance with the provisions on foreign exchange administration. | | 第七条 外汇局根据现场核查结果，结合企业遵守外汇管理规定等情况，对企业进行分类管理。 |
| |
|
| Article VIII The foreign exchange authorities shall carry out monitoring of the total amount of trade credit of the enterprises and shall manage the scale of the trade credit of the enterprises on a proportional basis. | | 第八条 外汇局对企业贸易信贷进行总量监测，对企业的贸易信贷规模实施比例管理。 |
| |
|
| Article IX Where a serious balance of payments disequilibrium occurs or threatens to occur, the State may take necessary protection and control measures with respect to the foreign exchange receipts and payments from trade. | | 第九条 国际收支出现或者可能出现严重失衡时，国家可以对贸易外汇收支采取必要的保障、控制等措施。 |
| |
|
| Chapter II Management of the Enterprise List | | 第二章 企业名录管理 |
| |
|
| Article X The foreign exchange authorities shall carry out registration administration based on the “List of Enterprises Involved in Foreign Exchange Receipts and Payments from Trade” (hereinafter referred to as the “List”) and shall issue the List to the financial institutions in a unified way. The financial institutions shall not handle foreign exchange receipts and payments from trade for enterprises that are not included on the List. | | 第十条 外汇局实行“贸易外汇收支企业名录”（以下简称名录）登记管理，统一向金融机构发布名录。金融机构不得为不在名录的企业办理贸易外汇收支业务。 |
| |
|
| Article XI Enterprises that have obtained the right to engage in foreign trade according to the law shall handle the registration formalities for the List with the foreign exchange authorities upon the strength of the relevant materials. Where any of the registered information regarding the enterprises changes, the enterprises shall handle the alteration registration formalities with the foreign exchange authorities. Where the enterprises terminate their foreign trade business or are deprived of the right to engage in foreign trade, they shall handle the de-registration formalities with the foreign exchange authorities. | | 第十一条 企业依法取得对外贸易经营权后，应当持有关材料到外汇局办理名录登记手续。企业登记信息发生变更的，应当到外汇局办理变更登记手续。企业终止经营或被取消对外贸易经营权的，应当到外汇局办理注销登记手续。 |
The foreign exchange authorities may cancel from the List any enterprise based on its foreign exchange receipts and payments from trade and its regulatory compliance. | |
外汇局可根据企业的贸易外汇收支业务状况及其合规情况注销企业名录。 |
| |
|
| Article XII Where the enterprises handle foreign exchange receipts and payments from trade, they shall sign the Letter of Confirmation for the Handling of Foreign Exchange Receipts and Payments from Trade in Goods and shall comply with the provisions on foreign exchange administration of the State. | | 第十二条 企业办理贸易外汇收支，应当签署《货物贸易外汇收支业务办理确认书》，承诺遵守国家外汇管理规定。 |
The foreign exchange authorities shall direct and manage any enterprises that are newly entered onto the List. | |
外汇局对新办理名录登记的企业实行辅导期管理。 |
| |
|
| Chapter III Administration of Foreign Exchange Receipts and Payments from Trade | | 第三章 贸易外汇收支管理 |
| |
|
| Article XIII Foreign exchange receipts and payments from trade of enterprises referred to hereunder shall include: | | 第十三条 本指引所称的企业贸易外汇收支包括： |
| |
|
| (I) Payments for the export of goods collected from overseas or domestic bonded areas under customs' supervision and payments for the import of goods paid overseas or to domestic bonded areas under customs' supervision; | | （一） 从境外、境内保税监管区域收回的出口货款，向境外、境内保税监管区域支付的进口货款； |
| |
|
| (II) Payments for the export of goods collected from offshore accounts or from overseas institutions' domestic accounts and payments for the import of goods paid to offshore accounts or to overseas institutions' domestic accounts; | | （二） 从离岸账户、境外机构境内账户收回的出口货款，向离岸账户、境外机构境内账户支付的进口货款； |
| |
|
| (III) Domestic collections and payments under the item of deep processing and carry over trade; | | （三） 深加工结转项下境内收付款； |
| |
|
| (IV) Collections and payments under the item of entrep?t trade; | | （四） 转口贸易项下收付款； |
| |
|
| (V) Other collections and payments related to trade. | | （五） 其他与贸易相关的收付款。 |
| |
|
| Article XIV The enterprises shall handle the foreign exchange receipts and payments from trade based on the principle “the one who exports shall be the one who receives foreign exchange, and the one who imports shall be the one who pays the foreign exchange,” with exception of imports and exports for donations and other circumstances otherwise provided by the State. | | 第十四条 企业应当按照“谁出口谁收汇、谁进口谁付汇”原则办理贸易外汇收支业务，捐赠项下进出口业务等国家另有规定的情况除外。 |
Where the goods are imported or exported by an agent, the agent shall be responsible for handling the formalities for the foreign exchange payments and collections. Where the goods are imported by an agent, the foreign exchange may be transferred by the principal to the agent upon the strength of the agreement with the agent or shall be purchased by the agent. Where the goods are exported by an agent, the foreign exchange collected by the agent may be transferred to the principal upon the strength of the agent agreement or it may be converted into RMB to be transferred to the principal. | |
代理进口、出口业务应当由代理方付汇、收汇。代理进口业务项下，委托方可凭委托代理协议将外汇划转给代理方，也可由代理方购汇。代理出口业务项下，代理方收汇后可凭委托代理协议将外汇划转给委托方，也可结汇将人民币划转给委托方。 |
| |
|
| Article XV The enterprises shall, according to the mode of trade, form of settlement, and capital flows, handle foreign exchange receipts and payments from trade at the financial institutions upon the strength of the required documents, and shall declare the required information on the foreign exchange receipts and payments from trade. | | 第十五条 企业应当根据贸易方式、结算方式以及资金来源或流向，凭相关单证在金融机构办理贸易外汇收支，并按规定进行贸易外汇收支信息申报。 |
The financial institutions shall make reference to the List and the classification status, conduct a reasonable examination as required, and file the information on the foreign exchange receipts and payments from trade mentioned in the preceding paragraph with the foreign exchange authorities. | |
金融机构应当查询企业名录和分类状态，按规定进行合理审查，并向外汇局报送前款所称贸易外汇收支信息。 |
| |
|
| Article XVI The enterprises shall report to the foreign exchange authorities within the prescribed time limit the following information which affects the matching of the foreign exchange receipts and payments from trade and the import and export of goods: | | 第十六条 对于下列影响贸易外汇收支与货物进出口匹配的信息，企业应当在规定期限内向外汇局报告： |
| |
|
| (I) Advance receipts, advance payments, deferred receipts, and deferred payments that exceed the prescribed time limit; | | （一）超过规定期限的预收货款、预付货款、延期收款以及延期付款； |
| |
|
| (II) Other information to be reported. | | （二）其他应当报告的事项。 |
The enterprises may proactively report to the foreign exchange authorities information on the foreign exchange receipts and payments from trade other than that provided for in the preceding paragraph of this Article. | |
企业可主动向外汇局报告除本条前款规定以外的其他贸易外汇收支信息。 |
| |
|
| Chapter IV Off-site Verifications | | 第四章 非现场核查 |
| |
|
| Article XVII The foreign exchange authorities shall conduct regular or irregular aggregate comparisons of the data about imports and exports and the data about the foreign exchange receipts and payments from trade of the enterprises within a certain period to verify the authenticity of the foreign exchange receipts and payments from trade of the enterprises and the consistency with their imports and exports. | | 第十七条 外汇局定期或不定期对企业一定期限内的进出口数据和贸易外汇收支数据进行总量比对，核查企业贸易外汇收支的真实性及其与进出口的一致性。 |
| |
|
| Article XVIII The foreign exchange authorities shall carry out specific monitoring of certain businesses, such as trade credit and entrep?t trade, and of certain market players, such as enterprises incorporated in bonded areas under customs' supervision. | | 第十八条 外汇局对贸易信贷、转口贸易等特定业务，以及保税监管区域企业等特定主体实施专项监测。 |
| |
|
| Article XIX The foreign exchange authorities shall conduct focal monitoring of the following enterprises: | | 第十九条 外汇局对下列企业实施重点监测： |
| |
|
| (I) Whose matching of the foreign exchange receipts and payments from trade and the import and export of goods is beyond a given range; | | （一） 贸易外汇收支与货物进出口匹配情况超过一定范围的； |
| |
|
| (II) Which are found to be unusual or suspicious as a result of the specific monitoring; | | （二） 经专项监测发现异常或可疑的； |
| |
|
| (III) Which require focal monitoring for other reasons. | | （三） 其他需要重点监测的。 |
| |
|
| Chapter V On-site Verifications | | 第五章 现场核查 |
| |
|
| Article XX The foreign exchange authorities shall carry out on-site verifications of foreign exchange receipts and payments from trade found to be unusual or suspicious during the off-site verifications of the enterprises. | | 第二十条 外汇局可对企业非现场核查中发现的异常或可疑的贸易外汇收支业务实施现场核查。 |
The foreign exchange authorities may carry out on-site verifications of the financial institutions' regulatory compliance in handling the foreign exchange receipts and payments from trade and on the timeliness, completeness, and accuracy of the information they have filed. | |
外汇局可对金融机构办理贸易外汇收支业务的合规性与报送信息的及时性、完整性和准确性实施现场核查。 |
| |
|
| Article XXI The foreign exchange authorities may carry out on-site verifications by: | | 第二十一条 外汇局实施现场核查可采取下列方式： |
| |
|
| (I) Requiring the enterprises or the handling financial institutions subject to the verification to provide the relevant written materials; | | （一）要求被核查企业、经办金融机构提交相关书面材料； |
| |
|
| (II) Meeting the legal representatives or the authorized person of the enterprises subject to the verification, or the principal or the authorized person of the financial institutions subject to the verification. | | （二）约见被核查企业法定代表人或其授权人、经办金融机构负责人或其授权人； |
| |
|
| (III) On-site reviewing and copying of the relevant materials of the enterprises or the handling financial institutions subject to the verification; | | （三）现场查阅、复制被核查企业、经办金融机构的相关资料； |
| |
|
| (IV) Other necessary on-site verifications methods. | | （四）其他必要的现场核查方式。 |
The entities subject to the verification shall cooperate with the on-site verifications of the foreign exchange authorities and shall provide truthful explanatory reports, relevant documents, and materials, and shall not be involved in any refusals, hindrances, or concealments. | |
被核查单位应当配合外汇局进行现场核查，如实说明情况，并提供有关文件、资料，不得拒绝、阻碍和隐瞒。 |
| |
|
| Article XXII Where the foreign exchange authorities conduct on-site verifications in accordance with the methods provided for in subparagraph (III) of the first paragraph of Article 21 hereof, the staff responsible for the on-site verifications shall not consist of fewer than 2 persons and they shall show their relevant ID cards. Where there are fewer than 2 staff persons responsible for the on-site verifications or the staff fail to show their relevant ID cards, the entities subject to the verifications shall be entitled to refuse the verification. | | 第二十二条 外汇局按照本指引第二十一条第一款第（三）项规定的方式进行现场核查，现场核查人员不得少于2人，并出示证件。现场核查人员少于2人或者未出示证件的，被核查单位有权拒绝。 |
| |
|
| Chapter VI Classified Management | | 第六章 分类管理 |
| |
|
| Article XXIII The foreign exchange authorities shall classify Category A, B, and C enterprises based on the results of the on-site verifications and their compliance with the provisions on foreign exchange administration. | | 第二十三条 外汇局根据现场核查结果，结合企业遵守外汇管理规定等情况，将企业分成A、B、C三类。 |
| |
|
| Article XXIV The foreign exchange authorities shall inform the relevant enterprises of the results of the classification before publishing the lists of Category B and C enterprises. The enterprises may submit their objections to the foreign exchange authorities within 7 working days upon receipt of the notice on the results of the classification from the foreign exchange authorities. The foreign exchange authorities shall re-examine the classifications of any enterprises that register objections. | | 第二十四条 外汇局发布B、C类企业名单前，应当将分类结果告知相关企业。企业可在收到外汇局分类结论告知书之日起7个工作日内向外汇局提出异议。外汇局应当对提出异议企业的分类情况进行复核。 |
| |
|
| Article XXV Where the enterprises do not raise objections within the prescribed time limit or the results of their classification are confirmed by a re-examination by the foreign exchange authorities after objections are raised, the foreign exchange authorities shall disclose the information about the classified management of the enterprises to the financial institutions. | | 第二十五条 对在规定期限内未提出异议或提出异议后经外汇局复核确定分类结果的企业，外汇局将向金融机构发布企业分类管理信息。 |
The foreign exchange authorities may circulate the information about the classified management of the enterprises to the relevant regulatory authorities and disclose the above information to the public as necessary. | |
外汇局可将企业分类管理信息向相关管理部门通报，必要时可向社会公开披露。 |
| |
|
| Article XXVI The foreign exchange authorities shall set a period of validity for the classified management of Category B and Category C enterprises, and shall make dynamic adjustments to the results of the classification. | | 第二十六条 外汇局对B、C类企业设立分类管理有效期，并对分类结果进行动态调整。 |
| |
|
| Article XXVII Simplified administration shall be applied to the foreign exchange receipts and payments from trade of Category A enterprises within the period of validity for classified management. Prudential supervision shall be applied to the foreign exchange receipts and payments from trade of Category B and Category C enterprises with respect to examination of the documents, the type of business and the relevant handling procedures, and the mode of settlement. | | 第二十七条 在分类管理有效期内，对A类企业贸易外汇收支，适用便利化的管理措施。对B、C类企业的贸易外汇收支，在单证审核、业务类型及办理程序、结算方式等方面实施审慎监管。 |
| |
|
| Article XXVIII The foreign exchange authorities shall establish a mechanism to carry out verifications of the electronic data on the foreign exchange receipts and payments from trade in order to manage the foreign exchange receipts and payments from the trade of Class B enterprises with by electronic data verifications. | | 第二十八条 外汇局建立贸易外汇收支电子数据核查机制，对B类企业贸易外汇收支实施电子数据核查管理。 |
| |
|
| Article XXIX The foreign exchange receipts and payments from trade of Category C enterprises' and any other business determined by the foreign exchange authorities shall be subject to prior registration with the foreign exchange authorities on a case-by-case basis, and the financial institutions shall handle the relevant formalities for the enterprises upon the strength of the registration certificates issued by the foreign exchange authorities. | | 第二十九条 对C类企业贸易外汇收支业务以及外汇局认定的其他业务，由外汇局实行事前逐笔登记管理，金融机构凭外汇局出具的登记证明为企业办理相关手续。 |
| |
|
| Chapter VII Supplementary Provisions | | 第七章 附 则 |
| |
|
| Article XXX Enterprises or financial institutions that are in violation of the Guidelines or any other relevant provisions on foreign exchange administration shall be punished by the relevant foreign exchange authorities pursuant to the Regulations of the People's Republic of China on Foreign Exchange Administration and other relevant provisions. | | 第三十条 企业和金融机构违反本指引以及其他外汇管理相关规定的，由外汇局依据《中华人民共和国外汇管理条例》等相关法规予以处罚。 |
| |
|
| Article XXXI The foreign exchange authorities may, in light of the situation in the balance of payments and the needs for foreign exchange administration, make adjustments to specific contents of the trade credit administration, registration administration, off-site inspections, and classified management. | | 第三十一条 外汇局可根据国际收支形势和外汇管理需要，对贸易信贷管理、登记管理、非现场核查以及分类管理的具体内容进行调整。 |
| |
|
| Article XXXII The Guidelines shall be similarly applicable to the foreign exchange receipts and payments from trade of enterprises incorporated within bonded areas under customs' supervision, except as otherwise provided for by the foreign exchange administration policies applicable to the bonded areas under customs' supervision. | | 第三十二条 保税监管区域企业贸易外汇收支参照适用本指引，保税监管区域外汇管理政策另有规定除外。 |
| |
|
| Article XXXIII The Guidelines shall be applicable to the foreign exchange receipts and payments from trade of individual foreign trade operators. | | 第三十三条 个人对外贸易经营者的贸易外汇收支适用本指引。 |
| |
|
| Article XXXIV The administration of overseas deposits of export revenue shall be handled in accordance with the relevant provisions on overseas deposits of export revenue from trade in goods. | | 第三十四条 出口收入存放境外的管理按照货物贸易出口收入存放境外相关管理规定办理。 |
| |
|
| Article XXXV The offshore accounts referred to hereunder mean the accounts opened according to the regulations for overseas institutions by the offshore business departments of the domestic banks that have obtained eligibility to handle offshore banking businesses in accordance with the law. | | 第三十五条 本指引所称离岸账户，是指境外机构按规定在依法取得离岸银行业务经营资格的境内银行离岸业务部开立的账户。 |
The accounts opened by domestic institutions with the offshore business departments of domestic banks that have obtained eligibility to handle offshore banking businesses in accordance with the law shall be deemed to be overseas accounts of domestic institutions. | |
境内机构在依法取得离岸银行业务经营资格的境内银行离岸业务部门开立的账户，视为境内机构境外账户。 |
| |
|
| Article XXXVI The State Administration of Foreign Exchange may formulate relevant implementation rules in accordance with the Guidelines. | | 第三十六条 国家外汇管理局根据本指引制定相应实施细则。 |
| |
|
| Article XXXVII The power to interpret the Guidelines shall remain with the State Administration of Foreign Exchange. | | 第三十七条 本指引由国家外汇管理局负责解释。 |
| |
|
| Article XXXVIII The Guidelines shall enter into effect as of December 1, 2011. Where any previous provisions conflict with the Guidelines, the latter shall prevail. | | 第三十八条 本指引自2011年12月1日起施行。以前法规与本指引相抵触的，按照本指引执行。 |
Annex 2: | |
附件2： |
Detailed Rules on Implementation of the Guidelines for the Pilot Implementation of Foreign Exchange Administration of Trade in Goods | |
货物贸易外汇管理试点指引实施细则 |
| |
|
| Article I The Detailed Rules are hereby formulated pursuant to the Guidelines for the Pilot Implementation of Foreign Exchange Administration of Trade in Goods and the relevant regulations. | | 第一条 依据《货物贸易外汇管理试点指引》及有关规定，制定本细则。 |
| |
|
| Article II The foreign trade organizations (hereinafter referred to as the “enterprises”) shall, after exporting, collect payment for the goods in full and in a timely manner in accordance with the provisions of the contract or shall deposit the payment overseas as provided for by the relevant provisions on foreign exchange administration; and shall, after importing, make payment for the goods in full and in a timely manner in accordance with the provisions of the contract. | | 第二条 从事对外贸易的机构（以下简称企业）出口后应当按合同约定及时、足额收回货款或按规定存放境外；进口后应当按合同约定及时、足额支付货款。 |
The enterprises shall, after receipt of payment for the goods, export the goods in full and in a timely manner in accordance with the provisions of the contract; and shall, after making payment for the goods, import the goods in full and in a timely manner in accordance with the provisions of the contract. | |
企业收取货款后应当按合同约定及时、足额出口货物；支付货款后应当按合同约定及时、足额进口货物。 |
| |
|
| Chapter I Management of the Enterprise List | | 第一章 企业名录管理 |
| |
|
| Article III Enterprises that have obtained the right to engage in foreign trade according to the law shall handle the registration formalities for the List of Enterprises Involved in Foreign Exchange Receipts and Payments from Trade (hereinafter referred to as the “List”) with the local foreign exchange authorities upon the strength of the Registration Application for the List of Enterprises Involved in Foreign Exchange Receipts and Payments from Trade (see Annex 1), the Letter of Confirmation for Handling Foreign Exchange Receipts and Payments from Trade in Goods signed by their legal representative and affixed with their company's seal (hereinafter referred to as the “Letter of Confirmation,” see Annex 2), and valid originals of the following materials and copies thereof affixed with their company's seal: | | 第三条 企业依法取得对外贸易经营权后，需持《贸易外汇收支企业名录登记申请书》（见附1）、法定代表人签字并加盖企业公章的《货物贸易外汇收支业务办理确认书》（以下简称《确认书》，见附2）及下列资料有效原件及加盖企业公章的复印件，到所在地外汇局办理“贸易外汇收支企业名录”（以下简称名录）登记手续： |
| |
|
| (I) The duplicate of the Business License for Enterprises as Legal Persons or the Business License for Enterprises; | | （一）《企业法人营业执照》或《企业营业执照》副本； |
| |
|
| (II) The Organization Code Certificate of the People's Republic of China; | | （二）《中华人民共和国组织机构代码证》； |
| |
|
| (III) The Registration Form for Foreign Traders. Those that do not need to register for archival purposes shall submit the Certificate of Approval for Foreign Enterprises in the People's Republic of China or the Certificate of Approval for Enterprises with Investment from Taiwan, Hong Kong, and Macau in the People's Republic of China, and so forth; | | （三）《对外贸易经营者备案登记表》，依法不需要办理备案登记的可提交《中华人民共和国外商投资企业批准证书》或《中华人民共和国台、港、澳投资企业批准证书》等； |
| |
|
| (IV) Other materials as required by the foreign exchange authorities. | | （四）外汇局要求提供的其他资料。 |
When the aforesaid materials are examined and determined to be error-free, the foreign exchange authorities shall handle the List registration formalities for the enterprises. | |
外汇局审核有关资料无误后为其办理名录登记手续。 |
Where enterprises without the right to engage in foreign trade have to handle foreign exchange receipts and payments from trade, the requirement for the materials mentioned in item (III) of paragraph I of this Article may be exempt during the handling of the List registration formalities. | |
无对外贸易经营权的企业，确有客观需要开展贸易外汇收支业务的，办理名录登记时可免于提交本条第一款第（三）项规定的资料。 |
| |
|
| Article IV Where enterprises incorporated in bonded areas under customs' supervision that engage in foreign trade (hereinafter referred to as “enterprises in bonded areas”) handle the foreign exchange registration formalities in accordance with the Measures for Foreign Exchange Administration in Bonded Areas under Customs' Supervision, they shall sign the Letter of Confirmation. The enterprises in bonded areas shall be included on the List automatically after obtaining the Foreign Exchange Registration Certificate for Bonded Areas under Customs' Supervision and signing the Letter of Confirmation. | | 第四条 从事对外贸易的保税监管区域企业（以下简称区内企业）按照《保税监管区域外汇管理办法》办理外汇登记手续时，应当签署《确认书》。区内企业在取得《保税监管区域外汇登记证》并签署《确认书》后自动列入名录。 |
| |
|
| Article V Where there are any changes to the name, registered address, legal representative, registered capital, company type, business scope, or contact information of the enterprises on the List, they shall handle the alteration formalities for the List with the local foreign exchange authorities upon the strength of the originals of the relevant documents or the certificates for the alteration and the copies thereof affixed with the company's seal within 30 days from the occurrence of the changes. | | 第五条 名录内企业的企业名称、注册地址、法定代表人、注册资本、公司类型、经营范围或联系方式发生变更的，应当在变更事项发生之日起30天内，持相应变更文件或证明的原件及加盖企业公章的复印件到所在地外汇局办理名录变更手续。 |
| |
|
| Article VI Where the enterprises on the List are subject to any of the following circumstances, they shall handle the List de-registration formalities with the local foreign exchange authorities within 30 days from the date of occurrence. | | 第六条 名录内企业发生下列情况之一，应当在30天内主动到所在地外汇局办理名录注销手续： |
| |
|
| (I) They terminate their business or foreign trade; | | （一）终止经营或不再从事对外贸易； |
| |
|
| (II) Their business licenses are de-registered or revoked by the industry and commerce authorities; | | （二）被工商管理部门注销或吊销营业执照； |
| |
|
| (III) They are deprived of the right to engage in foreign trade by the commerce authorities. | | （三）被商务主管部门取消对外贸易经营权。 |
| |
|
| Article VII Where the enterprises on the List are subject to any of the following circumstances, the foreign exchange authorities may de-register them from the List: | | 第七条 名录内企业发生下列情况之一，外汇局可将其从名录中注销： |
| |
|
| (I) They are subject to any of the circumstances provided in Article VI hereof; | | （一）发生本细则第六条规定情况； |
| |
|
| (II) Enterprises in bonded areas have completed de-registration formalities for foreign exchange registration in bonded areas under customs' supervision; | | （二）区内企业已办理保税监管区域外汇登记注销手续； |
| |
|
| (III) There are no foreign exchange receipts and payments from trade for two consecutive years; | | （三）连续两年未发生贸易外汇收支业务； |
| |
|
| (IV) The foreign exchange authorities are unable to contact them using the contact information on the List for the purpose of their on-site verifications; | | （四）外汇局对企业实施现场核查时，通过企业名录登记信息所列联系方式无法与其取得联系； |
| |
|
| (V) Other circumstances deemed eligible by the foreign exchange authorities. | | （五）外汇局认定的其他情况。 |
| |
|
| Article VIII The foreign exchange authorities shall direct and manage the enterprises newly entered onto the List after implementation of the Detailed Rules. The foreign exchange authorities shall provide guidance on the foreign exchange policies and regulations and the system operations within 90 days from the enterprises' initial occurrence of foreign exchange receipts and payments from trade. | | 第八条 外汇局对于本细则实施后新列入名录的企业实施辅导期管理。在其发生首笔贸易外汇收支业务之日起90天内，外汇局进行政策法规、系统操作等辅导。 |
The enterprises shall report to the foreign exchange authorities on the matching of the import and export of goods on a case-by-case basis, and the foreign exchange receipts and payments from trade occurring during the guidance period upon the strength of the relevant written materials within 10 working days from the expiry of the guidance period.
．．．．．． | |
企业应当在辅导期结束后10个工作日内，持书面材料到外汇局报告辅导期内发生的货物进出口与贸易外汇收支的逐笔对应情况。
．．．．．． |
|
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 【￥1700.00】 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
|
| | | |
| | | |