外汇管理施行细则(附英文)

【外资企业】外汇管理施行细则

一九八三年七月十九日国务院批准

一、为贯彻执行《中华人民共和国外汇管理暂行条例》第五章的规定，特制定本细则。

二、《中华人民共和国外汇管理暂行条例》第五章所称侨资企业，是指在中国境内注册登记，独立经营或者同国内企业合作生产、合作经营的华侨或港澳同胞资本的公司、企业和其他经济组织;外资企业，是指在中国境内注册登记，独立经营或者同中国企业合作生产、合作经营的外国资本的公司、企业和其他经济组织;中外合资经营企业，是指华侨或港澳同胞资本的或外国资本的公司、企业和其他经济组织或个人，在中国境内同中国的公司、企业或其他经济组织共同举办、合资经营的企业。

三、侨资企业、外资企业、中外合资经营企业的一切外汇收付，必须遵照《中华人民共和国外汇管理暂行条例》和本细则的规定办理。

四、侨资企业、外资企业、中外合资经营企业，应在中国境内的中国银行或者经国家外汇管理局或其分局批准的其他银行开立人民币存款帐户和外汇存款帐户，由开户银行监督收付。在申请开户时，应交验中华人民共和国工商行政管理局发给的营业执照。

五、在中国从事合作开采海洋石油资源的外资企业，其独自承担的勘探资金和合作开发、合作生产的资金，准许存放在经中方同意的外国或者港澳地区的银行。

六、除本细则第五条规定者外，侨资企业、外资企业、中外合资经营企业，如需在外国或者港澳地区开立外汇存款帐户，必须向国家外汇管理局或其分局申请批准。经批准在外国或港澳地区开立外汇存款帐户者，须于每季度终了后三十天内向国家外汇管理局或其分局报告外汇存款帐户的收付情况。

七、按本细则第四条规定在中国境内的银行开立外汇存款帐户者，一切外汇收入都必须存入其外汇存款帐户，其正常业务的外汇支出，可以从其外汇存款帐户中支付。

八、在中国从事合作开采海洋石油资源的外资企业，为执行合同规定的石油作业，可以在中国境外直接向其外籍职工、外国承包者和供应商支付工资、薪金、采购物品货款和各项劳务、服务费用。外籍职工、外国承包者在中国境内取得的收入，应当按照中华人民共和国税法规定缴纳税款。

九、侨资企业、外资企业、中外合资经营企业必须按期向国家外汇管理局或其分局报送下列报表，并附详细文字说明。

1.每年三月三十一日前报送上年十二月三十一日的资产负债表、上年度损益计算书和外汇收支报告表;随附在中华人民共和国登记注册的会计师的查帐报告。

2.每年十二月一日以前报送下年度外汇收支预算表。

国家外汇管理局或其分局有权要求侨资企业、外资企业、中外合资经营企业提供有关外汇业务的情况并检查其外汇收支情况。

十、侨资企业、外资企业、中外合资经营企业必须按照国家外汇管理局公布的外汇牌价办理外汇兑换;企业的产品出口可按中国进出口贸易结汇的有关规定办理。

十一、侨资企业、外资企业、中外合资经营企业出口所得的外汇，除经国家外汇管理局或其分局批准者外，应调回存入开户银行帐户，并办理出口外汇核销手续。

十二、侨资企业、外资企业、中外合资经营企业与中国境内的机关、企业或者个人之间的结算，除下列情况外，都应当使用人民币。

1.生产的产品如系中国需要进口的商品，售给中国经营外贸业务的单位或者其他企业，经中国外贸主管机关批准，供需双方商定，可参照国际市场价格，以外币计价、结算。

2.因生产需要购买中国经营外贸业务单位经营的出口商品和进口商品，经中国外贸主管机关批准，供需双方商定，可参照国际市场价格，以外币计价、结算。

3.同中国建筑单位签订建筑合同，经国家外汇管理局或其分局批准，可以外币计价、结算。

4.根据国务院规定，或者经国家外汇管理局或其分局批准，可以外币计价、结算的其他项目。

凡经批准以外币计价、结算者，均可通过其外汇存款帐户办理收付。

十三、侨资企业、外资企业、中外合资经营企业的华侨投资者或者外国投资者依法纳税后的纯利润和其它正当收益，可以向开户银行申请，汇出境外，从其外汇存款帐户中支付。申请时，应提交企业董事会或相当于董事会的权力机构的分配利润的决议书、纳税凭证以及载有收益分配条款的合同。

侨资企业、外资企业、中外合资经营企业的华侨投资者或者外国投资者，如要将外汇资本转移到中国境外，须向国家外汇管理局或其分局申请，从企业的外汇存款帐户中支付汇出。

十四、在中国从事合作开采海洋石油、煤炭等资源和从事其他合作、合资经营的侨资企业、外资企业、中外合资经营企业，按照中外双方合同规定用产品回收资本和分配利润的，华侨投资者或者外国投资者提取和拥有的其份额内的产品可以运出，但必须汇回应在中华人民共和国缴纳的税款和其他应付的款项。如在中国境内出售，应当按照本细则第十二条的规定办理;其销售所得的外汇，在缴纳税款和其他应付的款项后可以汇出。

十五、侨资企业、外资企业、中外合资经营企业中的外籍职工或港澳职工的工资和其他正当收益，依法纳税后可以汇出，汇出金额超过百分之五十的比例时，可以向国家外汇管理局或其分局申请，汇出外汇均从其企业的外汇存款帐户中支付。

十六、侨资企业、外资企业、中外合资经营企业，经批准在外国或港澳地区设立的分支机构或办事机构，其所需外汇经费，经国家外汇管理局或其分局批准，可以按期从其外汇存款帐户中支付汇出。

十七、侨资企业、外资企业、中外合资经营企业可以直接向外国或港澳地区的银行或企业借入外汇资金，但是应报国家外汇管理局或其分局备案。

十八、依法停业的侨资企业、外资企业和中外合资经营企业，应当在中国财政、税务和外汇管理机关的共同监督下，按期清理。华侨投资者或外国投资者，应对其在中国境内的未了税务债务事项负责。清理结束后，华侨投资者或外国投资者所有的或所分得的资金，如要求汇出境外，可以向国家外汇管理局或其分局申请，从原企业的外汇存款帐户中支付汇出。

十九、在中国境内设立的侨资银行、外资银行、中外合资银行和其他金融机构，其外汇收支的管理办法由国家外汇管理局另行规定。

二十、本细则经国务院批准，由国家外汇管理局发布施行。

RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL REGULA-TIONS RELATING TO ENTERPRISES WITH OVERSEAS CHINESE CAPITAL, FOREIGN-CAPITAL ENTERPRISES AND CHINESE-FOREIGN EQUITY JOINT VENTURES

Important Notice:

英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》.

当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.

This English document is coming from the "LAWS AND REGULATIONS OF THE

PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS"

which is compiled by the Brueau of Legislative Affairs of the State

Council of the People's Republic of China, and is published by the China

Legal System Publishing House.

In case of discrepancy, the original version in Chinese shall prevail.

Whole Document

RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL REGULA-

TIONS RELATING TO ENTERPRISES WITH OVERSEAS CHINESE CAPITAL, FOREIGN-

CAPITAL ENTERPRISES AND CHINESE-FOREIGN EQUITY JOINT VENTURES

Article 1

These Rules are formulated for implementing the provisions of Chapter V of

the Interim Regulations on Foreign Exchange Control of the People's

Republic of China.

Article 2

In Chapter V of the Interim Regulations on Foreign Exchange Control of the

People's Republic of China, the term "enterprises with overseas Chinese

capital" refers to corporations, enterprises or other economic entities

registered in China with overseas Chinese capital or capital of

compatriots in the Hongkong and Macao regions, and managed independently

or jointly with Chinese enterprises; the term "foreign-capital

enterprises" refers to corporations, enterprises or other economic

entities registered in China with foreign capital, and managed

independently or jointly with Chinese enterprises; the term "Chinese-

foreign equity joint ventures" refers to enterprises jointly established,

owned and run in China by corporations, enterprises, other economic

entities or inpiduals with overseas Chinese capital, capital of

compatriots in the Hongkong and Macao regions or foreign capital and

Chinese corporations, enterprises or other economic entities.

Article 3

For all foreign exchange receipts and payments, enterprises with overseas

Chinese capital, foreign-capital enterprises and Chinese-foreign equity

joint ventures must act in accordance with the provisions in the Interim

Regulations on Foreign Exchange Control of the People's Republic of China

as well as these Rules.

Article 4

Enterprises with overseas Chinese capital, foreign-capital enterprises and

Chinese-foreign equity joint ventures shall open Renminbi deposit accounts

and foreign exchange deposit accounts in China with the Bank of China or

its branch banks or any other banks approved by the State Administration

of Foreign Exchange Control or its branch offices, payments and

receipts in these accounts being subject to the supervision of the bank

with which the enterprises have established accounts. When applying for

the opening of the accounts, the enterprises shall submit for verification

their business licenses issued by the State Administration for Industry

and Commerce of the People's Republic of China.

Article 5

The exploration fund and the fund for cooperative development and

cooperative production provided unilaterally by a foreign-capital

enterprise engaged in cooperative exploitation of offshore petroleum

resources in China are permitted to be deposited with the agreement of the

Chinese side in a bank, of a foreign country or of the Hongkong or Macao

region.

Article 6

Should they find it necessary to open foreign exchange deposit accounts

with banks abroad or in the Hongkong and Macao regions other than the

accounts opened in accordance with Article 5 of these Rules, enterprises

with overseas Chinese capital, foreign-capital enterprises and Chinese-

foreign equity joint ventures shall apply to SAFEC or its branch offices

for approval. The enterprises concerned shall submit to SAFEC or its

branch offices quarterly statements of payments into and withdrawal from

such accounts within 30 days as of the end of each and every quarter.

Article 7

All foreign exchange receipts of enterprises maintaining foreign exchange

accounts with banks in China in accordance with Article 4 of these Rules,

must be deposited in the said accounts and all their foreign exchange

disbursements incurred in normal business operations can be effected

through these accounts.

Article 8

For the implementation of the petroleum operations specified in their

contracts, the foreign-capital enterprises engaged in cooperative

exploitation of offshore petroleum resources may pay directly outside

China wages, salaries, cost of procurements, various labour costs and

service charges to foreign workers and staff members, foreign

subcontractors and suppliers. The foreign workers and staff members and

foreign subcontractors shall pay taxes on their income derived from China

in accordance with the provisions of the tax law of the People's Republic

of China.

Article 9

Enterprises with overseas Chinese capital, foreign-capital enterprises and

Chinese-foreign equity joint ventures shall submit within the prescribed

time limit to the SAFEC or its branch offices the following statements

with explanatory notes in detail:

Balance sheet as of December 31 of the previous year, profit and loss

statement and statement of receipts and payments of foreign exchange for

the previous year shall be submitted before March 31 of each year, along

with audit reports by accountants registered in the People's Republic of

China.

Budget of foreign exchange receipts and payments for the coming year

shall be submitted before December 1 of each year .

The SAFEC and its branch offices are authorized to request the enterprises

with overseas Chinese capital, foreign-capital enterprises and Chinese-

foreign equity joint ventures to provide information about their business

activities involving foreign exchange, and to check on their foreign

exchange incomes and expenditures.

Article 10

Any currency conversion of enterprises with overseas Chinese capital,

foreign-capital enterprises and Chinese-foreign equity joint ventures must

be conducted according to the official rates of foreign exchange quoted by

the SAFEC; the export of the products of these enterprises may be dealt

with in accordance with the relevant provisions governing China's foreign

trade exchange conversions.

Article 11

Except where otherwise approved by the SAFEC or its branch offices, the

foreign exchange receipts realized from exports by the enterprises with

overseas Chinese capital, foreign-capital enterprises and Chinese-foreign

equity joint ventures shall be transferred back and credited to their

foreign exchange deposit accounts with banks in China and the enterprises

shall also go through the procedure of cancelling their commitments for

foreign exchange receipts from these exports.

Article 12

Renminbi shall be used in the settlement of accounts between enterprises

with overseas Chinese capital, foreign-capital enterprises or Chinese-

foreign equity joint ventures on the one hand, and agencies, enterprises

, or inpiduals in

China on the other, except in the following cases:

For products manufactured by these enterprises and sold to Chinese

entities or enterprises engaged in foreign trade which would otherwise

have to import, foreign currencies may be used in pricing and in

settlement of accounts, provided that prior approval by Chinese foreign

trade authorities has been obtained and that agreement on this arrangement

has been reached between seller and buyer; the prices of the products may

be such as to be commensurate with those current in world markets.

If enterprises with overseas Chinese capital, foreign-capital

enterprises and Chinese-foreign equity joint ventures purchase, for the

sake of production, the commodities to be exported or imported by Chinese

entities engaged in foreign trade, foreign currencies may be used in

pricing the said commodities with reference to those current in world

markets and in settlement of accounts, with prior approval of Chinese

foreign trade authorities and arrangement between seller and buyer.

Foreign currencies may be used in pricing and in the settlement of

accounts related to construction work performed by Chinese construction

entities according to contracts, provided that prior approval from the

SAFEC or its branch offices has been obtained.

Other items which can be priced and settled in foreign currencies are

prescribed by the State Council or approved by the SAFEC or its branch

offices.

For all transactions which can be priced and settled in foreign currencies

as approved, the receipts and payments may be made through foreign

exchange deposit accounts.

Article 13

Overseas Chinese investors of enterprises with overseas Chinese capital or

foreign investors of foreign-capital enterprises or of Chinese-foreign

equity joint ventures may apply to the banks with which they have opened

accounts for remitting abroad their profits as well as other justified

earnings after taxation, by debiting the foreign exchange deposit accounts

of the enterprise concerned. At the time of application, the investors

concerned shall submit for examination the written decision on profit

distribution adopted by the board of directors or by another organ of

power equivalent to the board of directors, documentary evidence showing

that all taxes have been duly paid as well as the contracts containing

stipulations with regard to the distribution of profits or earnings.

Overseas Chinese investors of enterprises with overseas Chinese capital or

foreign investors of foreign-capital enterprises or of Chinese-foreign

equity joint ventures shall apply to the SAFEC or its branch offices for

transferring their foreign exchange capital abroad by debiting the foreign

exchange deposit accounts of the enterprises concerned.

Article 14

Enterprises with overseas Chinese capital, foreign-capital enterprises and

Chinese-foreign equity joint ventures engaged in cooperative exploitation

of such resources as offshore petroleum and coal, and in other contractual

or equity joint ventures, whose capital is to be recovered and profits to

be realized in kind as stipulated in their contracts, may transport out of

China the products as their shares of recovered capital and realized

profits, but such enterprises shall remit back the amount of tax to be

paid in the People's Republic of China as well as other required payments.

If the products are to be sold within China, the case shall be handled in

accordance with provisions of Article 12 of these Rules, and the foreign

exchange proceeds derived from these sales may be remitted out after

taxation and other required payments.

Article 15

Staff members and workers of foreign nationality and those from the

Hongkong and Macao regions employed by enterprises with overseas Chinese

capital, foreign-capital enterprises and Chinese-foreign equity joint

ventures may remit abroad their wages and other justified earnings, after

taxation according to law, and if the remittance exceeds 50% of their

wages and other earnings, they may apply to the SAFEC or its branch

offices. The amounts remitted shall all be debited to the foreign exchange

deposit accounts of the enterprises concerned.

Article 16

Foreign exchange expenses required in the normal business operations of

the branches or offices abroad or in the Hongkong and Macao regions set up

with the approval of competent authorities by enterprises with overseas

Chinese capital, foreign-capital enterprises and Chinese-foreign equity

joint ventures may be remitted to these branches or offices, debiting to

the foreign exchange deposit accounts of the enterprises concerned, with

the approval of the SAFEC or its branch offices.

Article 17

Enterprises with overseas Chinese capital, foreign-capital enterprises,

and Chinese-foreign equity joint ventures may borrow foreign exchange

directly from banks or enterprises of foreign countries or of the Hongkong

and Macao regions, but they must report such borrowing to the SAFEC or its

branch offices for the record.

Article 18

Enterprises with overseas Chinese capital, foreign-capital enterprises and

Chinese-foreign equity joint ventures winding up operations in accordance

with legal procedures, shall carry out liquidation within the scheduled

period, under the joint supervision of China's finance, taxation and

foreign exchange control authorities. Overseas Chinese investors or

foreign investors shall be responsible for their taxes due and their

outstanding liabilities within China. After completion of the liquidation,

overseas Chinese investors and foreign investors may apply to the SAFEC or

its branch offices for remitting out the funds owned by or distributed to

them. And the remittance shall be debited to the foreign exchange accounts

of the liquidated enterprises.

Article 19

The measures to control foreign exchange receipts and payments of banks

with overseas Chinese capital, banks with foreign capital, Chinese-foreign

equity joint banks and other financial institutions shall be formulated by

the SAFEC separately.

Article 20

These Rules shall be promulgated and put into effect by the SAFEC upon

approval of the State Council.