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境外投资外汇管理办法附英文

来源: 时间:2018-08-24 19:18:40

境外投资外汇管理办法(附英文)

(1989年2月5日国务院批准) 办法 第一条 为了促进对外经济技术合作,加强境外投资外汇管理,有利于国际收支平衡,制定本办法。 第二条 本办法所称境外投资是指在中国境内登记注册的公司、企业或者其他经济组织(不包括外商投资企业)在境外设立各类企业或者购股、参股(以下统称境外投资企业),从事生产、经营的活动。 境外投资有关外汇事宜,依照本办法的规定执行。 第三条 拟在境外投资的公司、企业或者其他经济组织,在向国家主管部门办理境外投资审批事项前,应当向外汇管理部门提供境外投资所在国(地区)对国外投资的外汇管理情况和资料,提交投资外汇资金来源证明,由外汇管理部门负责投资外汇风险审查和外汇资金来源审查,并于三十天内作出书面审查结论。 第四条 经批准在境外投资的公司、企业或者其他经济组织(以下简称境内投资者),应当持下列材料向外汇管理部门办理登记和投资外汇资金汇出手续: (一)国家主管部门的批准文件; (二)外汇管理部门关于投资外汇风险审查和外汇资金来源审查的书面结论; (三)投资项目的合同或者其他可证明境内投资者应当汇出外汇资金数额的文件。 办理前款登记和投资外汇资金汇出手续时,外汇管理部门应当对境内投资者的投资外汇资金来源进行复核。 第五条 境内投资者在办理登记时,应当按汇出外汇资金数额的5%缴存汇回利润保证金(以下简称保证金)。保证金应当存入外汇管理部门指定银行的专用帐户。汇回利润累计达到汇出外汇资金数额时,退还保证金。保证金存款的利息按照国家规定标准支付给境内投资者。 境内投资者缴存保证金确有实际困难的,可向外汇管理部门作出书面承诺,保证境外投资企业按期汇回利润或者其他外汇收益。 第六条 境内投资者来源于境外投资的利润或者其他外汇收益,必须在当地会计年度终了后六个月内调回境内,按照国家规定办理结汇或者留存现汇。未经外汇管理部门批准,不得擅自挪作他用或者存放境外。 第七条 境内投资者从境外投资企业分得的利润或者其他外汇收益,自该境外投资企业设立之日起五年内全额留成,五年后依照国家有关规定计算留成。 第八条 境外投资企业可以根据经营需要,自行筹措资金,但未经国家外汇管理局批准,其境内投资者不得以任何方式为其提供担保。 第九条 境外投资企业的年度会计报表,包括资产负债表、损益计算书,在当地会计年度终了后六个月内,由其境内投资者向外汇管理部门报送。 第十条 境外投资企业变更资本,其境内投资者应当事先报经原审批部门批准并报送外汇管理部门备案。 第十一条 境内投资者转让境外投资企业股份,应当向外汇管理部门提交股分转让报告书,并在转让结束后三十天内将所得外汇收益调回境内。 第十二条 境外投资企业依照所在国(地区)法律停业或者解散后,其境内投资者应当将其应得的外汇资产调回境内,不得擅自挪作他用或者存放境外。 第十三条 境外投资企业未按利润计划汇回利润或者其他外汇收益的,其境内投资者应当向外汇管理部门提交不能按时完成利润计划或者经营亏损的报告书。如无正当理由,外汇管理部门可从保证金中将相应比例的外汇数额结售给国家;未开立保证金帐户的,从其境内投资者的留成外汇中扣除相应数额上缴国家,但累计扣除数额不超过汇出外汇资金数额的20%。 第十四条 违反本办法第六条、第十一条、第十二条规定者,外汇管理部门应当责令境内投资者限期调回,并可按应调回资金数额的10%至20%处以外汇罚款。 违反本办法第九条、第十条规定,情节严重者,外汇管理部门对境内投资者可处以人民币十万元以下的罚款。 违反本办法其他条款规定者,依照《违反外汇管理处罚施行细则》的规定外理。 第十五条 本办法施行前已设立的境外投资企业,其境内投资者应当自本办法施行之日起六十天内,依照本办法的有关规定,向外汇管理部门补报有关材料,办理登记手续,并依照规定将外汇收益调回境内。 第十六条 本办法由国家外汇管理局负责解释。 第十七条 本办法自发布之日起施行。(附英文) PROCEDURES FOR THE ADMINISTRATION OF THE FOREIGN EXCHANGE INVOLVEDIN INVESTMENT ABROAD Important Notice: (注意事项) 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》(1991年7月版). 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 THEPEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)which is compiled by the Brueau of Legislative Affairs of the StateCouncil of the People's Republic of China, and is published by the ChinaLegal System Publishing case of discrepancy, the original version in Chinese shall prevail. Whole Document (法规)PROCEDURES FOR THE ADMINISTRATION OF THE FOREIGN EXCHANGE INVOLVEDIN INVESTMENT ABROAD(Approved by the State Council of the People's Republic of Chinaon February 5, 1989 and promulgated by the State Administration of ForeignExchange Control on March 6, 1989)Article 1These Procedures are formulated for the purpose of promoting economic andtechnological co-operation with foreign countries, strengthening theadministration of the foreign exchange involved in investment abroad andfacilitating the achievement of a balance of international ticle 2The terms "investment abroad" referred to in these Procedures means theestablishment of various kinds of enterprises abroad or the purchase ofand holding shares abroad (hereinafter collectively referred to as"Chinese-invested enterprises abroad") by corporations, enterprises andother economic organizations registered inside China (not includingenterprises with foreign investment) to engage in production and businessactivities. Matters related to the foreign exchange involved in investmentabroad shall be governed by these ticle 3Corporations, enterprises or other economic organizations that intend tomake investment abroad shall, prior to going through the procedures ofapplication, examination and approval of investment abroad with thecompetent State authorities, provide the department for control of foreignexchange with the information on the administration exercised by thecountries (or regions) where their investment is to be over the foreignexchange involved in investigated by foreign countries and the relevantdata, and submit to the department the certifying documents on thesource(s) of the funds in foreign exchange earmarked for investmentabroad. The department for control of foreign exchange shall beresponsible for the risk examination of the foreign exchange earmarked forinvestment abroad and for the examination of the source(s) of the funds inforeign exchange and shall present within 30 days the conclusions inwriting drawn from the ticle 4Corporations, enterprises or other economic organizations (hereinafterreferred to as "domestic investors") that have been permitted to makeinvestment abroad shall handle with the department for control of foreignexchange the procedures of registration and of remitting abroad the fundsin foreign exchange earmarked for investment abroad by presenting thefollowing materials:1. the documents of approval issued by the competent State authorities;2. the conclusions in writing drawn by the department for control offoreign exchange from the risk examination of the foreign exchangeearmarked for investment abroad and the examination of the source(s) ofthe funds in foreign exchange; and3. the contract of the investment project or other document(s) that mayserve to certify the amount of the funds in foreign exchange that thedomestic investors shall remit handling the procedures of registration and of remitting abroad thefunds in foreign exchange earmarked for investment abroad as prescribed inthe first paragraph of this Article, the department for control of foreignexchange shall re-examine the source(s) of the funds in foreign exchangeof the domestic ticle 5In going through the procedures of registration, the domestic investorsshall place a deposit as a guarantee that they shall remit the profit backto China (hereinafter referred to as "guarantee deposit") which is equalto 5 percent of the amount of funds in foreign exchange to be sent e guarantee deposit shall be placed in a special account in a bankdesignated by the department for control of foreign exchange. Theguarantee deposit shall be refunded when the total amount of profitremitted back to China is equal to the amount of funds in foreign exchangesent abroad. The interest on the guarantee deposit shall be paid to thedomestic investors in accordance with the standard rate prescribed by the domestic investors experience real difficulty in placing theguarantee deposit, they may give a written commitment to the departmentfor control of foreign exchange that the enterprise abroad in which theyinvest shall remit regularly the profit or other incomes in foreignexchange back to ticle 6The profit or other incomes in foreign exchange derived by domesticinvestors from their investment abroad shall be repatriated within 6months as of the end of the local accounting year and settled as foreignexchange or retained as spot exchange in accordance with the pertinentprovisions of the State. Without the approval by the department forcontrol of foreign exchange, they may not be diverted to other uses orkept ticle 7The share of profit or other incomes in foreign exchange that domesticinvestors receive from the enterprise abroad in which they invest shall beretained in full in the first five years as of the date of theestablishment of the enterprise and shall be retained at a percentagecalculated in accordance with the pertinent provisions of the State as ofthe end of the first five ticle 8A Chinese-invested enterprise abroad may, on the basis of the need of itsbusiness operations, raise funds on its own. But without approval by theState Administration of Foreign Exchange Control, its domestic investorsmay not provide guarantee for it by any ticle 9The annual accounting statements of a Chinese-invested enterprise abroad,including the statement of assets and liabilities and the statement ofloss and profit, shall, within 6 months as of the end of the localaccounting year, be submitted by its domestic investors to the departmentfor control of foreign ticle 10If a Chinese-invested enterprise abroad is to make changes in its capital,its domestic investors shall apply in advance to the original examiningand approving authorities for approval and the changes shall be reportedto the department for control of foreign exchange for the ticle 11If domestic investors are to transfer the shares of stock of theenterprise abroad in which they invest, they shall submit to the localdepartment for control of foreign exchange a report for the transferthereof and shall repatriate the incomes in foreign exchange thus obtainedwithin 30 days after the completion of the ticle 12If a Chinese-invested enterprise abroad terminates its business operationsor is dissolved in accordance with the laws of the country (or region) inwhich it is located, its domestic investors shall repatriate the assets inforeign exchange that they are entitled to obtain and may not divert themto other uses or keep them abroad without ticle 13If a Chinese-invested enterprise abroad fails to remit back to China theirprofit or other incomes in foreign exchange in accordance with theirprofit plan, its domestic investors shall submit to the department forcontrol of foreign exchange a report on their failure to fulfil theirprofit plan on schedule or on the losses sustained in business they fail to offer sufficient justification, the department for controlof foreign exchange may deduct from their guarantee deposit acorresponding proportion of foreign exchange and sell it to the State. Ifthe domestic investors have not opened a guarantee deposit account, thedepartment for control of foreign exchange shall deduct from theirretained foreign exchange a corresponding amount and turn it over to theState, but the total amount deducted shall not exceed 20 percent of theamount of the funds in foreign exchange that has been remitted ticle 14If domestic investors violate the provisions in Articles 6, 11 and 12, thedepartment for control of foreign exchange shall order them to repatriatethe foreign exchange involved within a prescribed period of time and mayimpose a fine amounting from 10 percent up to 20 percent of the amountthat should be domestic investors violate the provisions in Articles 9 and 10 to aserious extent, the department for control of foreign exchange may imposeon them a fine of Renminbi 100,000 yuan or olators of the other provisions of these Procedures shall be dealt within accordance with the provisions of the Rules for the Implementation ofPenalties on Violations of Foreign Exchange ticle 15The domestic investors of the Chinese-invested enterprise abroadestablished before these Procedures go into effect shall, within 60 daysstarting from the day on which these Procedures go into effect and inaccordance with the relevant provisions of these Procedures, approach thedepartment for control of foreign exchange to make up for the submissionof the relevant materials and go through the procedures of registrationand shall repatriate their incomes in foreign exchange in accordance withthe relevant ticle 16The State Administration of Foreign Exchange Control shall be responsiblefor the interpretation of these ticle 17These Procedures shall go into effect as of the date of promulgation.