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Notice by the State Administration of Foreign Exchange of Issuing the Provisions on the Centralized Operation and Management of Cross-Border Capital of Multinational Companies (2019 Revision) [Revised]
国家外汇管理局关于印发《跨国公司跨境资金集中运营管理规定》的通知(2019修订) [已被修订]
【法宝引证码】

Notice by the State Administration of Foreign Exchange of Issuing the Provisions on the Centralized Operation and Management of Cross-Border Capital of Multinational Companies (2019 Revision) 

国家外汇管理局关于印发《跨国公司跨境资金集中运营管理规定》的通知

(No. 7 [2019] of the State Administration of Foreign Exchange) (汇发〔2019〕7号)

The branches and foreign exchange administrative departments of the State Administration of Foreign Exchange in all provinces, autonomous regions and municipalities directly under the Central Government; the branches of the State Administration of Foreign Exchange in Shenzhen, Dalian, Qingdao, Xiamen and Ningbo; and all national Chinese-funded banks: 国家外汇管理局各省、自治区、直辖市分局、外汇管理部,深圳、大连、青岛、厦门、宁波市分局;各全国性中资银行:
For purposes of further facilitating trade and investment and serving the real economy, the State Administration of Foreign Exchange has revised the Provisions on the Centralized Operation and Management of Foreign Exchange Funds of Multinational Companies (No. 36 [2015], SAFE, hereinafter referred to as the “Document No. 36”). You are hereby notified of the relevant matters as follows: 为进一步促进贸易投资便利化,服务实体经济,国家外汇管理局对《跨国公司外汇资金集中运营管理规定》(汇发〔2015〕36号,以下简称36号文)进行了修订。现就有关事项通知如下:
I. Conducting macro-prudential management of foreign debt and overseas lending. Multinational companies may, under the principle of macro-prudential management, centralize the foreign debt quotas and/or overseas lending quotas of domestic member enterprises, and carry out the business of borrowing foreign debt and/or overseas lending according to commercial practices within the cap of centralized quotas.   一、实施外债和境外放款宏观审慎管理。跨国公司可根据宏观审慎原则,集中境内成员企业外债额度和(或)境外放款额度,并在集中额度的规模内遵循商业惯例自行开展借用外债业务和(或)境外放款业务。
II. Substantially simplifying the registration of foreign debt and overseas lending. When a branch of the State Administration of Foreign Exchange at the place where the lead enterprise is located (hereinafter referred to as the “local foreign exchange authority”) issues a notice of recordation to the lead enterprise, it shall, according to the centralized quotas that have been granted recordation, conduct one-off registration of foreign debt and/or overseas lending for the lead enterprise, so that the lead enterprise is not required to go through procedures for the registration of foreign debt (or overseas lending) on a deal-by-deal basis by currency or by creditor (or debtor). Moreover, banks and enterprises are not required to submit the three manual statements specified in Document No. 36.   二、大幅简化外债和境外放款登记。主办企业所在地国家外汇管理局分支局(以下简称所在地外汇局)向主办企业出具备案通知书时,根据经备案集中的额度为其办理一次性外债登记和(或)境外放款登记,主办企业无需分币种、分债权人(或债务人)逐笔办理外债(或境外放款)登记;银行和企业无需报送36号文规定的3张手工报表。
III. Facilitating the settlement and payment of foreign exchange income under capital accounts. When the lead enterprise of a multinational company pays or uses the foreign exchange income under the capital account in the master account for domestic capital, it is not required to provide the authenticity certification materials one by one to the cooperative bank in advance. The cooperative bank shall conduct the authenticity and compliance examination according to the business principles.   三、实行资本项目外汇收入结汇支付便利化。跨国公司主办企业在办理国内资金主账户内资本项目外汇收入支付使用时,无需事前向合作银行逐笔提供真实性证明材料;合作银行应按照展业原则进行真实合规性审核。
IV. Improving the mechanism for market access and exit. The lead enterprise shall open the master account for domestic capital within one year after obtaining the recordation notice for a multinational company, and actually handle the business relating to centralized operation of cross-border capital. Otherwise, the recordation notice will become invalid on the date when it has been one full year since the date of issuance. After going through recordation formalities with the foreign exchange authority, a multinational company may cease handling the centralized operation business of cross-border capital of multinational companies.   四、完善准入退出机制。主办企业应在取得跨国公司备案通知书后一年内开立国内资金主账户,并实际办理跨境资金集中运营相关业务,否则备案通知书自颁发满一年之日起失效。跨国公司可在经外汇局备案后,停止办理跨国公司跨境资金集中运营业务。
V. Adjusting and optimizing account functions. A multinational company shall handle various business in related to centralized operation of cross-border capital mainly through the lead enterprise's master account for domestic capital. Where necessary, an overseas member enterprise may be selected to open an NRA account for centralized operation and management of the funds of overseas member enterprises. The master account for domestic capital is not subject to the restriction on currency, and is a multi-currency (including RMB) account, and the number of accounts opened is not limited.   五、调整优化账户功能。跨国公司以主办企业国内资金主账户为主办理跨境资金集中运营各项业务;确有需要的,可以选择一家境外成员企业开立NRA账户集中运营管理境外成员企业资金。国内资金主账户币种不设限制,为多币种(含人民币)账户,开户数量不予限制。
The funds in the master account for international capital (code: “3600”) opened before the issuance of this Notice shall, within six months after the issuance of this Notice, be transferred to the master account for domestic capital or the NRA account opened in accordance with this Notice according to the nature of funds, and the transfer shall be reported to the local foreign exchange authority for recordation. 本通知下发前开立的代码为“3600”的国际资金主账户内的资金,应于本通知下发后六个月内,按照资金性质将账户内资金划转至国内资金主账户或者按照本通知规定开立的NRA账户,并将划转情况报所在地外汇局备案。
VI. Strengthening interim and ex-post regulation. The local foreign exchange authority shall, on a regular or unscheduled basis, carry out risk assessment and strengthen off-site monitoring and on-site verification and inspection, thus effectively providing risk warning and guidance to banks and enterprises.   六、加强事中事后监管。所在地外汇局应定期或不定期进行风险评估,强化非现场监测与现场核查检查,做好银行、企业风险提示和指导工作。
The revised Provisions on the Centralized Operation and Management of Cross-Border Capital of Multinational Companies are hereby issued. Upon receipt of this Notice, all branches and foreign exchange administrative departments of the State Administration of Foreign Exchange shall forward it to all central sub-branches, sub-branches, urban commercial banks, rural commercial banks, foreign-funded banks and rural cooperative banks within their respective jurisdictions, and all national Chinese-funded banks shall also forward it to all branch offices within their respective jurisdictions in a timely manner. Please report any problems encountered during the implementation to the State Administration of Foreign Exchange in a timely manner. 现将修订后的《跨国公司跨境资金集中运营管理规定》印发,国家外汇管理局各分局、外汇管理部接到本通知后,应及时转发辖内中心支局、支局、城市商业银行、农村商业银行、外资银行、农村合作银行;各全国性中资银行接到本通知后,应及时转发所辖分支机构。执行中如遇问题,请及时向国家外汇管理局反馈。
Annex: Provisions on the Centralized Operation and Management of Cross-Border Capital of Multinational Companies (Omitted) 附件:跨国公司跨境资金集中运营管理规定
State Administration of Foreign Exchange 

国家外汇管理局

March 15, 2019 2019年3月15日

 附件
 

跨国公司跨境资金集中运营管理规定

 

 

第一章 总则

   第一条 为促进贸易投资便利化,服务实体经济,便利跨国公司跨境资金集中运营,制定本规定。
   第二条 本规定所称跨国公司是以资本联结为纽带,由母公司、子公司及其他成员企业或机构共同组成的联合体。
 主办企业,是指取得跨国公司授权履行主体业务备案、实施、数据报送、情况反馈等职责的具有独立法人资格的一家境内公司。主办企业为财务公司的,其从事跨境资金交易应遵守行业管理部门的规定。
 成员企业,是指跨国公司内部相互直接或间接持股的、具有独立法人资格的各家公司,分为境内成员企业和境外成员企业。与主办企业无直接或间接持股关系,但属同一母公司控股的兄弟公司可认定为成员企业。
 金融机构(财务公司作为主办企业的除外)、地方政府融资平台和房地产企业不得作为主办企业或成员企业参与跨国公司跨境资金集中运营。
   第三条 本规定所称跨境资金集中运营业务,是指集中运营管理境内外资金,办理外债和境外放款额度集中管理、经常项目资金集中收付和轧差净额结算等业务。
   第四条 跨国公司可以选择符合条件的境内银行(主办企业所在地省级区域内,下同)作为办理跨境资金集中运营业务的合作银行(以下简称合作银行)。
 

第二章 业务备案及变更

   第五条 满足以下条件的跨国公司,可根据经营需要选择一家境内企业作为主办企业集中运营管理境内外成员企业资金,开展集中外债额度、集中境外放款额度、经常项目资金集中收付和轧差净额结算中的一项或多项业务:
 (一)具备真实业务需求;
 (二)具有完善的跨境资金管理架构、内控制度;
 (三)建立相应的内部管理电子系统;
 (四)上年度本外币国际收支规模超过1亿美元(参加跨境资金集中运营业务的境内成员企业合并计算);
 (五)近三年无重大外汇违法违规行为(成立不满三年的企业,自成立之日起无重大外汇违规行为);
 (六)主办企业和境内成员企业如为贸易外汇收支名录内企业,货物贸易分类结果应为A类;
 (七)国家外汇管理局规定的其他审慎监管条件。
   第六条 为跨国公司办理跨境资金集中运营业务的合作银行应满足以下条件:
 (一)具备国际结算能力且具有结售汇业务资格;
 (二)近三年执行外汇管理规定年度考核B(含)类以上;合作银行考核等次下降,不符合上述条件的,仅能办理原有相应业务,不可再办理新业务;
 (三)国家外汇管理局规定的其他审慎监管条件。
   第七条 跨国公司开展跨境资金集中运营业务,应通过主办企业所在地国家外汇管理局分支局(以下简称所在地外汇局)向所属外汇分局、管理部(以下简称分局)备案,提交以下材料:
 (一)基本材料
 1.备案申请书(包括跨国公司及主办企业基本情况、拟开展的业务种类、成员企业名单、主办企业及成员企业股权结构情况、拟选择的合作银行情况等);
 2.跨国公司对主办企业开展跨境资金集中运营业务的授权书;
 3.主办企业与合作银行共同签署的《跨国公司跨境资金集中运营业务办理确认书》(见附1);
 4.主办企业及境内成员企业营业执照复印件和货物贸易分类结果证明材料;
 5.境外成员企业注册文件(非中文的同时提供中文翻译件);
 6.金融业务许可证及经营范围批准文件(仅主办企业为财务公司的需提供)。
 以上第2项材料应加盖跨国公司公章,其余材料均应加盖主办企业公章。
 (二)专项材料
 1.外债额度集中管理。主办企业申请办理集中境内成员企业外债额度备案时,应在备案申请书中列表说明参加外债额度集中的境内成员企业名称、统一社会信用代码、注册地、每家境内成员企业上年末经审计的所有者权益状况、拟集中的外债额度,并提供贡献外债额度成员企业上年度资产负债表复印件(加盖主办企业公章)。
 2.境外放款额度集中管理。主办企业申请办理集中境内成员企业境外放款额度备案时,应在备案申请书中列表说明参加境外放款额度集中的境内成员企业名称、统一社会信用代码、注册地、每家境内成员企业上年末经审计的所有者权益状况、拟集中的境外放款额度,并提供贡献境外放款额度成员企业上年度资产负债表复印件(加盖主办企业公章)。
 3.经常项目资金集中收付和轧差净额结算。主办企业申请办理经常项目资金集中收付和轧差净额结算备案时,应在备案申请书中列表说明参与经常项目资金集中收付和轧差净额结算的境内成员企业名称、统一社会信用代码、注册地(加盖主办企业公章)。
 (三)如前述基本材料和专项材料有不清晰或不准确的地方,所在地外汇局可要求提供其他材料。
   第八条 分局应在收到完整的跨国公司跨境资金集中运营业务备案申请材料之日起二十个工作日内完成备案手续,并通过主办企业所在地外汇局出具备案通知书(见附2)。
   第九条 主办企业为财务公司的,应当遵守行业主管部门规定,并将跨国公司跨境资金集中运营业务和其他业务(包括自身资产负债业务)分账管理。
   第十条 跨国公司跨境资金集中运营业务办理期间,合作银行、主办企业、成员企业、业务种类等发生变更的,主办企业应提前一个月通过所在地外汇局向分局变更备案。分局应在收到完整的变更申请材料之日起二十个工作日内完成备案手续,并通过主办企业所在地外汇局出具备案通知书。
 (一)合作银行变更的,应提交以下材料:
 1.变更合作银行申请(包括拟选择的合作银行,原账户余额的处理方式等);
 2.加盖银行业务公章的原账户余额对账单;
 3.主办企业与变更后合作银行签署的《跨国公司跨境资金集中运营业务办理确认书》;
 4.原备案通知书复印件。
 (二)主办企业变更、成员企业新增或退出、外债和境外放款额度变更、业务种类变更的,除参照第七条提交材料外,还应提交原备案通知书复印件。
   第十一条 主办企业、成员企业发生名称变更、分立、合并的,主办企业应在事项发生之日起一个月内报所在地外汇局,同时提交原备案通知书复印件、变更所涉企业的相关情况说明、涉及变更事项的证明材料(如变更后的营业执照等)。
   第十二条 主办企业应在取得跨国公司备案通知书后一年内开立国内资金主账户并实际办理跨境资金集中运营相关业务,否则备案通知书自颁发满一年之日起失效。合作银行应及时关闭主办企业据此开立的国内资金主账户;主办企业所在地外汇局也应在相关信息系统中及时维护额度等有关信息。
   第十三条 跨国公司需要停止办理跨境资金集中运营业务的,主办企业处理完毕相关债权债务、关闭国内资金主账户后,应通过所在地外汇局向分局备案,提交备案申请,包括跨国公司跨境资金集中运营的外债额度及境外放款额度集中、跨境收支及结售汇、国内资金主账户的关闭等相关情况。
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