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Notice of the State Administration of Foreign Exchange on Further Improving and Adjusting Foreign Exchange Administration Policies for Direct Investment [Partially Invalid]
国家外汇管理局关于进一步改进和调整直接投资外汇管理政策的通知 [部分失效]
【法宝引证码】

 
Notice of the State Administration of Foreign Exchange on Further Improving and Adjusting Foreign Exchange Administration Policies for Direct Investment 

国家外汇管理局关于进一步改进和调整直接投资外汇管理政策的通知


(No. 59 [2012] of the State Administration of Foreign Exchange)
 
(汇发〔2012〕59号)


The branches and foreign exchange administrative departments of the State Administration of Foreign Exchange (“SAFE”) in all provinces, autonomous regions, and municipalities directly under the Central Government; the branches of the SAFE in Shenzhen, Dalian, Qingdao, Xiamen and Ningbo; and all designated Chinese-funded foreign exchange 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,各中资外汇指定银行:

In order to deepen the reform of the foreign exchange administration system, simplify administrative examination and approval procedures, and facilitate investment and trade, the SAFE decides to improve the foreign exchange administration methods for direct investment, and cancel and adjust some administrative licensing items regarding the foreign exchange administration for direct investment. You are hereby notified of relevant issues as follows:
 
为深化外汇管理体制改革,简化行政审批程序,促进投资贸易便利化,国家外汇管理局决定改进直接投资外汇管理方式,取消和调整部分直接投资外汇管理行政许可项目。现就有关问题通知如下:

 
I. Canceling the approval procedure for the opening of and capital transfer into foreign exchange accounts under direct investment   一、取消直接投资项下外汇账户开立及入账核准

 
1. The approval procedure for the opening of front-end expense foreign exchange accounts, foreign exchange capital accounts, asset realization accounts, and margin accounts shall be cancelled, and banks shall handle account opening formalities for account applicants based on the information registered in relevant business systems of foreign exchange bureaus. (一)取消前期费用外汇账户、外汇资本金账户、资产变现账户、保证金账户的开户核准,由银行根据外汇局相关业务系统登记信息为开户主体办理开户手续。

Front-end expense foreign exchange accounts are used to deposit all kinds of front-end fees relating to direct investment activities carried out by foreign investors within the territory of China. The approval procedure for foreign exchange settlement under such accounts shall be cancelled, and banks shall handle such matters by reference to the provisions on foreign exchange settlement with capital funds. The original foreign exchange accounts exclusively for foreign investors (accounts for acquisition, margin, investment and expenses) shall be cancelled.
 
前期费用外汇账户用于存放外国投资者在境内从事与直接投资活动相关的各类前期费用。取消该账户结汇核准,由银行参照资本金结汇相关规定办理。取消原外国投资者专用外汇账户(收购类、保证类、投资类、费用类)。

Margin accounts include special accounts for margins remitted from offshore accounts and special accounts for margins transferred from domestic accounts. The domestic parties that truly need to collect margins relating to direct investment may open the aforesaid accounts to deposit the foreign exchange margins remitted from offshore accounts and foreign exchange margins transferred from domestic accounts respectively. Funds in margin accounts shall not be used for foreign exchange settlement. The original guarantee-type special foreign exchange accounts of foreign investors for bidding on land use right, and special foreign exchange margin accounts of foreign investors for property right transactions shall be cancelled.
 
保证金账户包括境外汇入保证金专用账户和境内划入保证金专用账户。境内主体确有收取与直接投资相关保证金需求的,可以开立上述账户分别存放从境外汇入的外汇保证金和境内划入的外汇保证金。保证金账户内资金不得结汇。取消原外国投资者竞标土地使用权的保证类专用外汇账户、外国投资者产权交易专用外汇保证金账户。

Asset realization accounts include domestic asset realization accounts and offshore asset realization accounts, which are used to deposit foreign exchange obtained by domestic parties from the sale of domestic or offshore assets and equities respectively.
 
资产变现账户包括境内资产变现账户和境外资产变现账户,分别存放境内主体出售境内或境外资产权益所得外汇。

 
2. The approval procedure for capital transfer into asset realization accounts and special offshore lending accounts shall be cancelled, and banks shall handle capital transfer formalities for account owners based on the information registered in relevant business systems of foreign exchange bureaus. (二)取消资产变现账户、境外放款专用账户入账核准,由银行根据外汇局相关业务系统登记信息为开户主体办理资金入账手续。

 
3. The restrictions on the opening of foreign exchange capital accounts and asset realization accounts in different places shall be cancelled. The capital inflow quota shall be set principally for foreign-funded enterprises, the restrictions on the number of accounts opened for foreign exchange capital funds shall be cancelled, and the capital inflow quota for single foreign exchange capital accounts shall be cancelled. (三)取消异地开立外汇资本金账户、资产变现账户的限制。以外商投资企业为主体设定资本金流入限额,取消外汇资本金账户开户数量的限制,取消单个外汇资本金账户的流入限额。

 
II. Canceling the approval procedure for foreign investors' reinvestment with domestic lawful income   二、取消外国投资者境内合法所得再投资核准

 
1. The verification procedure for foreign-funded enterprises' increase of registered capital with capital reserves, surplus accumulation funds, undistributed profits and other lawful income of foreign investors and registered foreign debts (interest may be included) of foreign-funded enterprises shall be cancelled, and accounting firms may handle confirmation request formalities for capital verification based on the relevant foreign exchange registration information of the invested enterprises. (一)取消外商投资企业以属于外国投资者的资本公积金、盈余公积金、未分配利润等合法所得以及外商投资企业已登记外债(可含利息)转增企业注册资本核准,会计师事务所可根据被投资企业相关外汇登记信息为其办理验资询证手续。

 
2. The verification procedure for reinvestment made by foreign investors with lawful income obtained from domestic profits, equity transfer, capital reduction, liquidation, advance recovery of investment, among others, shall be cancelled, and accounting firms may handle confirmation request formalities for capital verification based on the relevant foreign exchange registration information of the invested enterprises. (二)取消外国投资者以境内利润、股权转让、减资、清算、先行回收投资等合法所得再投资核准,会计师事务所可根据被投资企业相关外汇登记信息为其办理验资询证手续。

 
III. Simplifying foreign exchange administration for the domestic reinvestment of foreign-invested holding companies   三、简化外商投资性公司境内再投资外汇管理

 
1. The foreign exchange registration formalities for domestic enterprises reinvested by foreign-invested holding companies shall be cancelled. Where foreign-invested holding companies make investment jointly with foreign investors, the invested companies still need to undergo foreign exchange registration formalities, and foreign-invested holding companies shall be registered as Chinese shareholders. (一)取消外商投资性公司境内再投资企业的外汇登记手续。外商投资性公司与外国投资者共同出资的,被投资企业仍需办理外汇登记手续,外商投资性公司视为中方股东登记。

 
2. The approval procedure for the transfer of domestic investment funds by foreign-invested holding companies and the approval procedure for the domestic transfer of foreign exchange profits, dividends and bonuses to foreign-invested holding companies by the investees of foreign-invested holding companies shall be cancelled. Banks shall handle domestic fund transfer formalities after examining and verifying certification materials on the authenticity submitted by enterprises as required, and file relevant information with relevant business systems of foreign exchange bureaus in a timely manner. (二)取消外商投资性公司境内投资款划拨核准及外商投资性公司所投资企业将其外汇利润、股息及红利境内划转给外商投资性公司核准,银行按规定审核企业提交的真实性证明材料后,为其办理资金境内划转手续,并在外汇局相关业务系统中及时备案。

 
3. The confirmation request formalities for capital verification of domestic capital contribution made by foreign-invested holding companies at foreign exchange bureaus shall be cancelled. Where foreign-invested holding companies make investment jointly with foreign investors, confirmation request formalities for capital verification of capital contribution made by foreign investors still need to be undergone at foreign exchange bureaus. (三)取消外商投资性公司境内出资的外汇局验资询证手续。外商投资性公司与外国投资者共同出资的,外国投资者的出资仍需在外汇局办理验资询证手续。

 
4. Domestic enterprises that receive foreign exchange capital contribution made by foreign-invested holding companies and other domestic parties shall undergo foreign exchange information registration formalities for domestic institutions' receipt of domestic reinvestment at local foreign exchange bureaus. Banks shall open special domestic reinvestment accounts for such enterprises based on the information registered at foreign exchange bureaus, and funds in the accounts shall be managed by reference to the foreign exchange capital funds of foreign-funded enterprises. (四)境内企业接收外商投资性公司以及其他境内主体的外汇出资,应到所在地外汇局办理境内机构接收境内再投资外汇信息登记手续,银行根据外汇局登记信息为其开立境内再投资专用账户,账户内资金参照外商投资企业外汇资本金管理。

 
5. The aforesaid businesses of foreign-funded venture capital investment enterprises, foreign-funded equity investment enterprises and other foreign-funded enterprises with investment as major businesses shall be managed by reference to foreign-invested holding companies. (五)外商投资创业投资企业、外商投资股权投资企业等以投资为主要业务的外商投资企业上述业务参照外商投资性公司管理。

 
IV. Simplifying confirmation request formalities for capital verification of foreign-funded enterprises   四、简化外商投资企业验资询证手续

 
1. The requirements for accounting firms to submit paper materials when undergoing confirmation request formalities for capital verification at foreign exchange bureaus shall be adjusted as submitting electronic application materials through relevant business systems of foreign exchange bureaus, and accounting firms may take the confirmation letter in relevant business systems of foreign exchange bureaus as the basis for confirmation request for capital verification. Accounting firms shall handle confirmation request formalities for capital verification of full capital contribution made by all kinds of foreign investors registered by foreign-invested holding companies at foreign exchange bureaus. (一)取消会计师事务所向外汇局验资询证时提交纸质材料的要求,调整为通过外汇局相关业务系统报送电子申请材料,会计师事务所可根据外汇局相关业务系统中的确认回函作为验资询证的依据。会计师事务所应就外商投资企业在外汇局登记的各类外国投资者出资全额办理验资询证手续。

 
2. The confirmation request for capital verification of capital reduction made by foreign-funded enterprises and foreign investors shall be cancelled, and accounting firms shall take the foreign exchange information on capital reduction registered at foreign exchange bureaus as the information for confirmation of capital contribution. (二)取消外商投资企业外国投资者减资验资询证,会计师事务所以外汇局减资外汇登记信息作为出资确认信息。

 
V. Simplifying foreign exchange registration formalities for foreign investors' purchase of Chinese parties' equities   五、简化外国投资者收购中方股权外资外汇登记手续

Where foreign investors make all equity transfer payment in the form of remittance from offshore accounts, after banks complete the activities of transferring funds into domestic asset realization accounts for selling domestic assets, foreign exchange bureaus shall automatically complete the confirmation registration of capital contribution regarding foreign investors' purchase of Chinese parties' equities through their relevant business systems.
 
外国投资者采取从境外汇入形式支付全部股权转让价款的,银行办理境内资产变现账户资金入账备案后,外汇局通过相关业务系统自动完成外国投资者收购中方股权出资确认登记。

Where foreign investors pay some or all equity transfer consideration in other non-currency forms, enterprises which have equity modification shall apply to local foreign exchange bureaus for conducting confirmation registration of capital contribution regarding foreign investors' purchase of Chinese parties' equities.
 
外国投资者采取其他非货币形式支付部分或者全部股权转让对价的,发生股权变更的企业应至所在地外汇局申请办理外国投资者收购中方股权出资确认登记。

 
VI. Canceling the approval procedure for foreign exchange purchase and external payment under direct investment   六、取消直接投资项下购汇及对外支付核准

 
1. The approval procedure for foreign exchange purchase and external payment made to foreign investors by foreign-funded enterprises with income obtained from capital reduction, liquidation and advance recovery of investment shall be cancelled, and banks shall handle foreign exchange purchase and external payment formalities for foreign-funded enterprises based on the information registered in relevant business systems of foreign exchange bureaus. (一)取消外商投资企业减资、清算、先行回收投资所得支付给外国投资者的购汇及对外支付核准,银行根据外汇局相关业务系统中的登记信息为外商投资企业办理购汇及对外支付手续。

 
2. The approval procedure for foreign exchange purchase and external payment regarding the equity transfer payment made by domestic entities or individuals to purchase foreign parties' equities in foreign-funded enterprises shall be cancelled, and banks shall handle foreign exchange purchase and external payment formalities for domestic entities or individuals based on the information registered in relevant business systems of foreign exchange bureaus. (二)取消境内机构或个人购买外商投资企业外方股权对外支付股权转让价款的购汇及对外支付核准,银行根据外汇局相关业务系统中的登记信息为境内机构或个人办理购汇及对外支付手续。

 
3. The approval procedure for the remittance of front-end expenses of overseas investment made by domestic entities to overseas shall be cancelled, and banks shall handle foreign exchange purchase and external payment formalities for domestic entities regarding front-end expenses of overseas investment based on the information registered in relevant business systems of foreign exchange bureaus. (三)取消境内机构向境外汇出境外投资前期费用核准,银行根据外汇局相关业务系统中的登记信息为境内机构办理境外投资前期费用购汇及对外支付手续。

 
4. The approval procedure of foreign exchange bureaus on foreign exchange purchase and payment for the transfer of domestic commercial residential houses by overseas entities' domestic branches and representative offices as well as by overseas individuals shall be cancelled, and banks may handle foreign exchange purchase and external payment formalities for the aforesaid entities after examining and approving relevant materials. (四)取消境外机构设立的境内分支、代表机构及境外个人转让境内商品房的外汇局购付汇核准,银行审核相关材料后,可为其办理购汇及对外支付手续。

 
5. The approval procedure for the remittance of funds in special offshore lending accounts shall be cancelled, and banks shall handle foreign exchange purchase and external payment formalities regarding offshore lending for domestic entities based on the information registered in relevant business systems of foreign exchange bureaus. (五)取消境外放款专用账户资金汇出核准,银行根据外汇局相关业务系统中的登记信息为境内机构办理境外放款购汇及对外支付手续。

 
6. The restrictions on foreign exchange purchase and external payment in different places for the aforesaid businesses shall be cancelled. (六)取消上述业务的异地购汇及对外支付限制。

 
VII. Canceling the approval procedure for domestic foreign exchange transfer under direct investment   七、取消直接投资项下境内外汇划转核准

 
1. The approval procedure for domestic foreign exchange transfer under direct investment made with funds in front-end expense foreign exchange accounts shall be cancelled; and the approval procedure for other domestic foreign exchange transfer under direct investment made with domestic foreign exchange funds for transaction purposes under investment, transactions, operation and other capital accounts shall be cancelled. (一)取消前期费用外汇账户资金因直接投资而发生的境内外汇划转核准;取消直接投资项下境内外汇资金因投资、交易、运作等资本项目交易目的所发生的其他境内外汇划转核准。

 
2. Where the transfer of domestic funds in foreign exchange accounts under direct investment occurs, banks shall handle transfer formalities after examining and approving relevant materials in accordance with Annex 2 of this Notice. (二)发生涉及以下直接投资项下外汇账户境内资金划转的,银行应按本通知附件2审核相关材料后办理划转手续。

 
(1) front-end expense foreign exchange accounts; 1、前期费用外汇账户;

 
(2) foreign exchange capital accounts; 2、外汇资本金账户;

 
(3) domestic asset realization accounts; 3、境内资产变现账户;

 
(4) overseas asset realization accounts; 4、境外资产变现账户;

 
(5) special accounts of deposits remitted from offshore accounts; 5、境外汇入保证金专用账户;

 
(6) special accounts of deposits transferred from domestic accounts; and 6、境内划入保证金专用账户;

 
(7) special domestic reinvestment accounts. 7、境内再投资专用账户。

 
VIII. Further relaxing restrictions on the administration of offshore lending   八、进一步放宽境外放款管理

 
1. The fund sources of offshore lending shall be enlarged, and domestic parties shall be permitted to conduct offshore lending using domestic foreign exchange loans. (一)扩大境外放款资金来源,允许境内主体以国内外汇贷款对外放款。

 
2. The restrictions on offshore lending requirements shall be relaxed, and foreign-funded enterprises shall be permitted to grant loans to their overseas parent companies, of which the quota shall not exceed the sum of profits that have been distributed but not remitted to foreign investors and the undistributed profits enjoyed by foreign investors according to their investment ratios. (二)放宽境外放款条件限制,允许外商投资企业向其境外母公司放款,放款额度不得超过该外国投资者已分配未汇出利润以及按比例享有的未分配利润之和。

 
IX. Improving the foreign exchange capital settlement management of foreign-funded enterprises   九、改进外商投资企业外汇资本金结汇管理

 
1. In the regions which check invoices on foreign exchange settlement with capital funds in accordance with the Supplementary Notice of the General Affairs Department of the State Administration of Foreign Exchange on Issues concerning Improving Relevant Business Operations for the Administration of Foreign Exchange Settlement with Capital Funds of Foreign-funded Enterprises (No. 88 [2011] of the State Administration of Foreign Exchange, hereinafter referred to as the No. 88 Document), banks may no longer report on a monthly basis the Monthly Reports on Handling Foreign Exchange Settlement with Capital Funds by Providing Receipts, Payment Notice and Other Relevant Certificates, Monthly Reports on Handling Foreign Exchange Settlement with Capital Funds by Providing Certification Materials of Tax Authorities on Identifying True and False Invoices, and Monthly Reports on Goods Return, Transaction Revocation and Invalidation of Invoices after Foreign Exchange Settlement, and instead, banks can file such reports case by case through relevant business systems of foreign exchange bureaus. (一)根据《国家外汇管理局综合司关于完善外商投资企业外汇资本金支付结汇管理有关业务操作问题的补充通知》(汇综发〔2011〕88号,以下简称88号文)实施资本金结汇发票核查的地区,银行可不再按月上报《提供收据、缴款通知书等相关凭证办理资本金结汇月报表》、《提供税务机关发票真伪鉴别证明材料办理资本金结汇月报表》、《结汇后退货、撤销交易、作废发票等情况月报表》,改由银行通过外汇局相关业务系统逐笔备案。

 
2. The formalities for advance filing of particular foreign exchange settlement matters at foreign exchange bureaus shall be cancelled. Where foreign-funded enterprises have payment demand which is not prescribed in current laws and regulations but complies with the authenticity and self-use principle within their respective scope of business, banks may handle foreign exchange settlement and payment formalities for such enterprises after examination, and file such matters case by case through relevant business systems of foreign exchange bureaus. (二)取消特殊结汇事项的外汇局事前备案手续。外商投资企业存在现行法规未明确规定但符合经营范围内真实、自用原则的支付需求,银行审查后可以为其办理结汇及支付手续,并应通过外汇局相关业务系统逐笔专项备案。

 
X. Enhancing the regulatory compliance consciousness of banks in handling foreign exchange businesses under direct investment   十、提高银行办理直接投资项下外汇业务的合规意识

 
1. Banks shall, in strict accordance with the requirements of this Notice and the Operating Guidelines in the Annex, diligently examine relevant materials, and handle all kinds of businesses under direct investment. (一)银行应严格按照本通知及所附操作指引的要求,认真审核相关材料,办理直接投资项下各项业务。

 
2. Banks shall, on the current day when all kinds of businesses such as the opening and closing of all kinds of foreign exchange accounts, the transfer of funds into accounts, foreign exchange settlement, foreign exchange purchase and payment, and transfer under direct investment are handled, immediately file such transactions in relevant business systems of foreign exchange bureaus. For banks which fail to file such transactions in relevant business systems of foreign exchange bureaus as required, foreign exchange bureaus may adjust the method from post-event filing to prior approval for handling the aforesaid businesses. (二)银行应在办理直接投资项下各类外汇账户的开立和关闭、资金的入账、结汇、购付汇、划转等各项业务当日,在外汇局相关业务系统中即时备案。对于未按规定及时、准确在外汇局相关业务系统中备案的银行,外汇局可将其上述业务办理方式由事后备案调整为事前核准。

 
3. Banks that violate this Notice or any other provision on foreign exchange administration shall be punished by foreign exchange bureaus in accordance with the Regulation of the People's Republic of China on Foreign Exchange Administration and other relevant laws and regulations. (三)银行违反本通知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。

 
XI. Other Matters   十一、其他事项

 
1. All kinds of statements under direct investment which need to be submitted by banks and enterprises to local foreign exchange bureaus and the statements which need to be submitted by all branches of foreign exchange bureaus to the SAFE before the issuance of this Notice shall be cancelled. (一)取消本通知发布前银行、企业需向所在地外汇局报送以及外汇局各分局需向总局报送的所有直接投资项下各类报表。

 
2. After this Notice comes into force, all issues concerning the transition of all kinds of businesses under direct investment and account data transfer shall be handled under the principles of Annex 4. (二)本通知实施后,现有直接投资项下各类业务衔接及账户数据迁移等问题应按照附件4的原则办理。

 
3. In the case of any discrepancy between this Notice and the Notice of the General Affairs Department of the State Administration of Foreign Exchange on Issuing the Operating Rules for the Foreign Exchange Administration Business under Capital Accounts (2009 Version) (No. 77 [2009] of the State Administration of Foreign Exchange) and the Notice of the State Administration of Foreign Exchange on Issuing the List of Administrative Licensing Items (No. 43 [2010] of the State Administration of Foreign Exchange) concerning such contents as the name of specific businesses under capital accounts, basis and time limit for processing such business, implementing organ and the application materials to be submitted, this Notice shall prevail. (三)《国家外汇管理局综合司关于印发<资本项目外汇管理业务操作规程(2009年版)>的通知》(汇综发〔2009〕77号)及《国家外汇管理局关于发布<国家外汇管理局行政许可项目表>的通知》(汇发〔2010〕43号)中直接投资项下具体业务名称、办理依据、办理期限、实施机关、需提供的申请材料等内容与本通知不一致的,按本通知执行。

This Notice shall come into force on December 17, 2012. In the case of any discrepancy between this Notice and the provisions issued before, this Notice shall prevail. All branches shall forward this Notice to the central sub-branches, sub-branches and banks within their respective jurisdictions as soon as possible. All Chinese-funded banks shall forward this Notice to their branches as soon as possible. Please report any problems encountered during implementation to the Capital Account Management Department of the SAFE in a timely manner (omitted).
 
本通知自2012年12月17日起实施,以前规定与本通知不符的,以本通知为准。请各分局尽快将本通知转发至辖内中心支局、支局和辖内银行;各中资银行尽快将本通知转发至分支机构。执行中如遇问题,请及时向国家外汇管理局资本项目管理司反馈。

Annexes:
 
附件:
1. Operating Rules on Foreign Exchange Businesses for the Direct Investment under Capital Accounts (Foreign Exchange Bureau Version) (omitted) 1.资本项目直接投资外汇业务操作规程(外汇局版)

 
2. Foreign Exchange Business Guidelines for the Direct Investment under Capital Accounts (Bank Version) (omitted) 2.资本项目直接投资外汇业务操作指引(银行版)

 
3. Application Form on Foreign Exchange Business for the Direct Investment under Capital Accounts (omitted) 3.资本项目直接投资外汇业务申请表

 
4. Plan for the Transmission and Transfer of Historical Businesses and Direct Investment System Data (omitted) 4.历史业务和直接投资系统数据的过渡和迁移方案

 
5. List of Abolished Laws and Regulations (omitted) 5.废止法规目录

State Administration of Foreign Exchange
 
国家外汇管理局

November 19, 2012
 
2012年11月19日附件1:
 
资本项目直接投资外汇业务操作规程(外汇局版)
 
 目录
 
 一、外商直接投资项下
 
 1.1前期费用登记
 
 1.2 新设外商投资企业外汇登记
 
 1.3外国投资者并购境内企业办理外商投资企业外汇登记
 
 1.4 外商投资企业外汇登记变更、注销
 
 1.5外商投资企业外国投资者现汇、跨境人民币出资验资询证及出资确认登记
 
 1.6外商投资企业外国投资者非货币出资验资询证及出资确认登记
 
 1.7外国投资者境内合法所得再投资(转增资)验资询证及出资确认登记
 
 1.8外国投资者收购中方股权出资确认登记
 
 1.9外商投资合伙企业外方出资确认登记
 
 1.10非居民买卖境内商品房基本信息登记
 
 1.11中外合作企业外国投资者先行回收投资对外支付登记
 
 1.12境内机构接收境内再投资外汇信息登记
 
 1.13开立外汇保证金账户的境内主体信息登记
 
 1.14 境内企业开展外币资金池业务
 
 二、境外直接投资项下
 
 2.1 境内机构境外直接投资前期费用登记
 
 2.2 境内机构境外直接投资外汇登记
 
 2.3 非货币形式出资确认登记
 
 2.4 债权投资回收登记
 
 2.5 境内机构境外直接投资外汇变更登记
 
 2.6 境外再投资外汇备案
 
 2.7 境内机构境外直接投资清算登记
 
 2.8 境内机构境外放款额度登记
 
 2.9 境内机构境外放款额度变更与注销登记
 
 2.10 境内居民个人特殊目的公司外汇登记
 
 2.11 境内居民个人特殊目的公司外汇变更登记
 
 2.12 特殊目的公司项下境内个人购付汇核准
 
 2.13 境内居民个人特殊目的公司外汇注销登记
 
 2.14 境内居民个人特殊目的公司外汇补登记
 
资本项目直接投资外汇业务操作规程有关说明
 
 1、申请人提交的申请书是保证申请事项真实性的重要依据,申请人承担申请事项真实、合法的责任。
 
 2、外汇局除收取的申请书是原件外,其余材料均收取加盖申请人公章的复印件。
 
 3、外汇局应通过相关业务系统办理本规程业务,并严格履行相关内控制度。
 
 4、外汇局应建立相关非现场核查制度,对银行是否按照相关法规和操作规程执行情况以及相关业务系统的操作情况进行相应核查。
 
 5、外汇局受理本规程中相关业务时,申请人确属特殊原因暂时无法提交部分规定材料的(除主管部门批复文件等关键性材料外),外汇局可在确定交易真实合法的前提下,凭申请人提交的补充提交承诺书先为其办理相关业务,并于承诺期内将材料补足。
 
 6、外汇局针对本操作规程尚未明确规定,但申请人确有合理需求的业务,应认真研究上报上一级外汇局。相关管理原则明确的,分局可按照内控制度的相关规定,召开个案业务集体审议会处理。
 
 7、在特定外汇收支形势下,外汇局可要求申请人说明相关资本交易定价的合理性。
 
 
 1.1 前期费用登记
 

法规依据

1.《中华人民共和国外汇管理条例》(国务院令2008年第532号)2.《境内外汇账户管理规定》(银发[1997]46号)3.《国家外汇管理局关于调整部分资本项目外汇业务审批权限的通知》(汇发[2009]21号)4.《国家外汇管理局关于进一步明确和规范部分资本项目外汇业务管理有关问题的通知》(汇发[2011]45号)

5.其他相关法规

审核材料

1.《外商直接投资外汇登记业务申请表》。2.工商行政管理部门出具的公司名称预先核准通知书或行业主管部门出具的相关证明。3.外汇局要求的其他材料。

审核原则

 

 

 

 

1.外国投资者应到拟设立外商投资企业注册地外汇局申请办理前期费用登记。

2.经外汇局登记并经银行流入备案的前期费用(含跨境人民币),可作为外国投资者后续设立外商投资企业的出资。3.前期费用登记金额每一投资项目不得超过等值30万美元;如确有实际需要,前期费用超过30万美元的,分局(外汇管理部)可按个案业务集体审议制度处理。对于拟成立资源开采类企业的,如果项目已获得主管部门批准,注册地外汇局可按实需原则登记前期费用金额。

4.前期费用外汇账户有效期为6个月(自开户之日起)。如确有客观原因,6个月期限可适当延长,但最长不得超过12个月。

办结时限

5个工作日。需要集体审议处理的,应于20个工作日内处理完毕。

授权范围

1.前期费用额不超过30万美元或前期费用超过30万美元的资源开采类项目由外国投资者到拟设立外商投资企业(项目)注册地外汇局办理。

2.需要集体审议处理的,由注册地分局(外汇管理部)办理。

 
 
 1.2 新设外商投资企业外汇登记
 

法规依据

1.《中华人民共和国外汇管理条例》(国务院令2008年第532号)

2.《关于下发<外商投资企业外汇登记管理暂行办法>的通知》([96]汇资函字第187号)3.《国家外汇管理局关于加强外商投资企业审批、登记、外汇及税收管理有关问题的通知》(外经贸法发[2002]575号)

4. 《国家外汇管理局关于境内居民通过境外特殊目的公司融资及返程投资外汇管理有关问题的通知》(汇发[2005]75号)

5.《关于外商投资的公司审批登记管理法律适用若干问题的执行意见》(工商外企字[2006]81号)

6.《国家外汇管理局 建设部关于规范房地产市场外汇管理有关问题的通知》(汇发[2006]47号)

7.《国家外汇管理局 国家税务总局关于服务贸易等项目对外支付提交税务证明有关问题的通知》(汇发[2008]64号)

8.《国家外汇管理局综合司关于外商投资房地产企业外汇登记有关问题的通知》(汇综发[2009]42号)

9.《国家外汇管理局 国家税务总局关于进一步明确服务贸易等项目对外支付提交税务证明有关问题的通知》(汇发[2009]52号)

10.《国家外汇管理局关于印发〈境内居民通过境外特殊目的公司融资及返程投资外汇管理操作规程〉的通知》(汇发[2011]19号)

11.其他相关法规

 

审核材料

1.《外商直接投资外汇登记业务申请表》。

2.组织机构代码证及工商营业执照副本(依规定需要先验资后办理工商登记的企业,可不提供营业执照副本)。

3.有关主管部门批准设立文件,有外商投资企业批准证书的应提供该证书(外商投资合伙企业仅需提供包括外商投资合伙企业全部登记事项在内的加盖工商部门印章的企业基本信息单)。

4.经外汇局登记的境外特殊目的公司返程投资设立外商投资企业的,另需提供《境内居民个人境外投资外汇登记表》;外资房地产企业另需提供已通过商务部备案的证明材料。

5.外国投资者以其境内合法所得在境内投资新设外商投资企业的,还应提交《服务贸易、收益、经常转移和部分资本项目对外支付税务证明》原件(金额在3万美元及以下的无需提交)。涉及清算所得再投资新设外商投资企业的,如系普通清算,应提供会计师事务所出具的清算企业清算审计报告;如系特别清算,应提供主管部门确认的清算报告。

6.外汇局要求的其他材料。

审核原则

1.外商投资企业应在领取营业执照后到注册地外汇局办理外汇登记并领取登记凭证;外商投资性公司境内再投资新设的外商投资企业按照本规程1.12办理,外商投资性公司与外国投资者共同出资的,被投资企业仍需办理外汇登记手续,外商投资性公司视为中方股东登记。

2.申请人应如实披露其外国投资者是否直接或间接被境内居民持股或控制:

(1)外国投资者直接或间接被境内居民持股或控制但不属于特殊目的公司的,应按规定办理境外投资外汇登记或备案手续。

境内机构已办理境外投资外汇登记或备案手续的,外汇局可为该外国投资者设立的外商投资企业办理外汇登记,并在外汇局相关业务系统中将该外商投资企业标识为“境内机构非特殊目的公司返程投资”;现存外商投资企业中,如属于此类“境内机构非特殊目的公司返程投资”的,可按照本条规定补办标识(补办标识的企业,应审核其在办理外汇登记时是否存在虚假承诺。如存在虚假承诺,应移交外汇检查部门处罚后再补办标识)。

境内个人未办理境外投资外汇登记的,但可提供能证明其境外权益形成合法性的证明材料(境外权益形成过程中不存在逃汇、非法套汇、擅自改变外汇用途等违反外汇管理法规的行为),可为该外国投资者设立的外商投资企业办理外汇登记,并在外汇局相关业务系统中将其标识为“个人非特殊目的公司返程投资”。

(2)特殊目的公司返程投资的,应在外汇局相关业务系统中查实相关特殊目的公司是否已按规定办理登记。特殊目的公司已办理登记的,其返程投资企业注册地外汇局可为该返程投资企业办理外商投资企业外汇登记手续,并在外汇局相关业务系统中将其标识为“特殊目的公司返程投资”。

3.设立其他外商投资非法人机构参照本项操作规程办理外汇登记手续(代表处等分支机构除外)。

4.外商投资企业应全额登记外国投资者各类出资形式及金额;跨境人民币与跨境现汇流入总额不得超过已登记的外国投资者跨境可汇入资金总额。如商务部门批复中明确允许企业以跨境人民币出资,企业跨境人民币出资额与跨境现汇出资额可在跨境可汇入资金总额内依企业实际申请登记。如主管部门的相关批准文件中未明确投资金额的,外汇局可根据企业最高权力机关出具的证明文件、按实需原则为企业登记可汇入金额。

5.外汇局应区分外商投资企业设立时外国投资者的出资方式在相关业务系统中办理登记;外国投资者以其在境内合法取得的利润、股权转让所得、减资所得、先行回收所得、清算所得用于境内再投资和以所投资企业的利润、盈余公积、资本公积转增资本的,出资方式登记为货币其他。

6.外国投资者前期费用未全部结汇的,原币划转至资本金账户继续结汇使用,系统中出资方式登记为现汇。已经结汇的前期费用如需验资的,出资方式登记为货币其他。

办理时限

5个工作日;需标识“个人非特殊目的公司返程投资”的,经总局批复后5个工作日。

授权范围

外商投资企业注册地外汇局办理;“个人非特殊目的公司返程投资”标识需报总局复核后办理。


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