汇发[2011]45号-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

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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      

发布日期     11-09-2011

生效日期     11-09-2011

发布部门     国家外汇管理局

时效性  现行有效

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

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：

为防范跨境资本流动带来的金融风险，促进国际收支基本平衡，根据外汇管理有关规定，现就进一步明确和规范部分资本项目外汇业务管理有关问题通知如下：

一、进一步规范外商投资企业外汇资金支付结汇管理

(一)外商投资企业不得以外汇资本金结汇所得人民币资金用于境内股权投资。经相关主管部门批准的股权投资类外商投资企业以其外汇资本金、境内中资机构以资产变现账户内的外汇资金进行境内股权投资，参照外商投资性公司的外汇出资管理原则办理。

(二)外商投资企业以外汇资本金结汇所得人民币资金支付土地出让金的，办理结汇业务的银行应要求企业提交国有建设用地出让合同以及相应的非税缴款通知单等材料，严格审核相关合同、缴款通知单以及结汇支付财政专户之间的一致性。非房地产类外商投资企业不得以结汇所得人民币资金支付购买非自用房地产的相关费用。

(三)外商投资企业不得以外汇资本金结汇所得人民币资金发放委托贷款、偿还企业间借贷(含第三方垫款)以及偿还转贷予第三方的银行借款。外商投资企业以外汇资本金结汇所得人民币资金偿还已使用完毕的银行贷款(含委托贷款)，银行应要求结汇企业提供原贷款合同(或委托贷款合同，下同)、与贷款合同所列用途一致的人民币贷款资金使用发票、原贷款行出具的贷款发放对账单等贷款资金使用完毕的证明材料，并留存复印件备查。

(四)完善保证金专用外汇账户管理。外商投资企业原则上不得以外汇资本金结汇所得人民币资金交付各类保证金。境内个人或机构(不含银行)接收外商投资企业以外汇资本金交付的各类保证金，可向所在地外汇局申请开立保证金专用外汇账户。该账户的收入范围为“存入具有真实交易背景的保证金”；支出范围为“退回原划入账户”。银行应严格按照保证金专用外汇账户收支范围办理相关资金划转业务。保证金专用账户内资金不得结汇。

二、加强对外商投资企业对外借款的管理

(一)外商投资企业对外借款，其外方股东出资须按期足额到位，其实际可对外借款额度按政策规定的借款额度上限乘以外方股东出资到位比例进行计算。

(二)加强对外商投资企业逾期及展期外债的管理。外商投资企业借用外债发生逾期且未办理外债变更登记手续的，外汇局暂停受理其新借外债的登记申请。外商投资企业借用的短期外债发生逾期或展期，且实际借款期限(自该笔外债的首次提款日至当前日期或新约定的到期日)超过1年的，按发生额将此笔外债纳入外商投资企业对外借款额度控制。

三、进一步规范土地保证金账户管理

竞标土地使用权应按规定通过保证类专用账户进行。外国投资者竞标土地使用权的保证类专用账户名称变更为“竞标土地使用权的保证类专用外汇账户”(以下简称土地保证金账户)。该账户的收入范围调整为“存入以招标、拍卖、挂牌等方式转让土地使用权所收取的外汇保证金”；支出范围调整为“经所在地外汇局核准将原币划转至外国投资者后续成立的外商投资企业外汇资本金账户、按原路径汇出境外，或凭原划出核准件划回原外商投资企业的外汇资本金账户”。土地保证金账户内资金不得结汇。

四、完善个人资产变现专用外汇账户管理

境内个人收取向外国投资者转让所持境内企业股份或其他权益所得的，应向所在地外汇局申请开立资产变现专用外汇账户(以下简称资产变现账户)。银行办理资产变现账户资金结汇时，应留存相应的转股收汇外资外汇登记表复印件。

境内个人可凭相应资产变现收入完税凭证向银行申请办理资产变现账户资金结汇。境内个人以资产变现账户资金结汇所得人民币支付本次资产变现收入税款的，可直接凭缴税通知书办理结汇，无须提供相应的资产变现收入完税凭证。

本通知自发布之日起实施。以前规定与本通知不一致的，以本通知为准。请各分局、外汇管理部尽快将本通知转发至辖内中心支局、支局和银行。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。

国家外汇管理局

二O一一年十一月九日

      Notice of the State Administration of Foreign Exchange onFurther Clarifying & Regulating Relevant Matters Concerning theAdministration of Some Foreign Exchange Businesses under Capital Accounts   

Promulgation date 11-09-2011

Effective date  11-09-2011

Department    State Administration of Foreign Exchange

Validity Status valid

Notice of the StateAdministration of Foreign Exchange on Further Clarifying & RegulatingRelevant Matters Concerning the Administration of Some Foreign ExchangeBusinesses under Capital Accounts

Hui Fa [2011] No.45

The branches and foreignexchange administrative departments of the SAFE in all provinces, autonomousregions and centrally-administered municipalities, and branches of the SAFE inShenzhen, Dalian, Qingdao, Xiamen and Ningbo:

For the purposes ofpreventing financial risks arising from cross-border capital flow and promotingthe basic balance of payment, the relevant matters concerning furtherclarifying and regulating the administration of some foreign exchangebusinesses under capital accounts are herby notified as follows pursuant to therelevant provisions governing administration of foreign exchange:

I. Further regulate theadministration of payment and settlement of foreign exchange funds byforeign-funded enterprises

(1) Foreign-fundedenterprises may not use RMB funds from the settlement of foreign exchangecapital funds in domestic equity investment. Domestic equity investments byforeign-funded enterprises of an equity investment nature approved by therelevant competent authority with their foreign exchange capital funds as well asthose by domestic Chinese-funded institutions with foreign exchange funds intheir asset realization accounts shall be handled with reference to theprinciple of the administration of foreign exchange contributions byforeign-funded companies with an investment nature.

(2) If a foreign-fundedenterprise pays land transfer fees with RMB funds from the settlement offoreign exchange capital funds, the bank handling the settlement of foreignexchange shall require the enterprise to submit such materials as theState-owned construction land assignment contract and corresponding non-taxdemand note, and strictly review the consistency of the relevant contract,demand note and special financial account for settlement and payment of foreignexchange. A non-real-estate foreign-funded enterprises may not pay the expensesrelating to the purchase of a real estate with RMB funds from the settlement offoreign exchange.

(3) A foreign-fundedenterprise may not use the RMB funds from the settlement of foreign exchangecapital funds to grant entrusted loans, repay inter-enterprise loans (includingmoney advanced by a third party) or for repayment of bank loans on lending to athird party. If the foreign-funded enterprise repays bank loans (includingentrusted loans) that have been used up with the RMB funds from the settlementof foreign exchange capital funds, the bank shall require the enterprise toprovide the original loan contract (or entrusted loan contract, the samebelow), the invoice for the use of RMB loan funds in line with the purposelisted in the loan contract, the statement for granting of loans issued by theoriginal lending bank and other supporting materials on the complete use of theloan funds, and shall retain a copies thereof for future reference.

(4) Improve theadministration of special deposit foreign exchange account. Foreign-fundedenterprises, in principle, may not pay various types of deposits with RMB fundsfrom the settlement of foreign exchange capital funds. Domestic individuals orinstitutions (excluding banks) may apply to the administration of foreignexchange of the place where he/it is located for the opening of a specialdeposit foreign exchange account to receive various types of deposits paid byforeign-funded enterprises with foreign exchange capital funds. The account’srange of receipts is “depositing deposits with real transaction background”;and the range of payment is “returning to the original inward transferaccount”. The bank shall strictly handle the relevant funds transfer under therange of receipt and payment for the special deposit foreign exchange account.Funds in the special deposit account may not be used for the settlement offoreign exchange.

II. Strengthen theadministration of foreign borrowings by foreign-funded enterprises

(1) As for the foreignborrowings by a foreign-funded enterprise, the contributions of the foreignparty’s shareholders shall be fully put in place on schedule, and the limit forits actual amount of foreign borrowings shall be computed based on the upperlimit for borrowings under the policy multiplied by the proportion ofcontributions put in place by the foreign party’s shareholders.

(2) Strengthen theadministration of overdue foreign debts and extended foreign debts offoreign-funded enterprises. If the foreign debts of a foreign-funded enterprisebecome overdue, and no procedure for the registration of changes of foreignloans is gone through, the administration of foreign exchange will suspendaccepting its applications for the registration of new foreign debts. In thecase of overdue loans or extension of the foreign-funded enterprise’sshort-term foreign debt, and the actual term of borrowings (from the date offirst withdrawal of the foreign debts to the current date or newly agreedmaturity date) exceeding one year, the amount of foreign debts occurred shallbe included in the control of limits on foreign borrowings by theforeign-funded enterprise.

III.Further regulate theadministration of land deposit account

Bidding on land use rightsshall be conducted as required through a special account with a guaranteenature. The special account with a guarantee nature used by foreign investorsin bidding for land use rights shall be changed to “special foreign exchangeaccount with a guaranteed nature for bidding on land use rights (hereinafter“land deposit account”). The account’s range of receipt is “depositing foreignexchange deposits charged from the transfer of land use rights by means ofbidding, auction, listing, etc.), and the range of payment is adjusted to“transferring the original currency to the foreign exchange capital fundsaccount of the foreign-funded enterprise follow-up established by a foreigninvestor upon approval by the administration of foreign exchange of the placewhere it is located, remitting abroad via the original route, or transferringback to the foreign exchange capital funds account of the originalforeign-funded enterprise on the strength of the original approval document foroutward transfer”. Funds in the land deposit account may not be used forsettlement of foreign exchange.

IV. Improve theadministration of individuals’ special foreign exchange accounts for assetrealization

If a domestic individualcollects the proceeds for the transfer of shares or other equities he/she heldin a domestic enterprise to a foreign investor, he/she shall apply to theadministration of foreign exchange of the place where he/she is located for theopening of a special foreign exchange account for asset realization(hereinafter “asset realization account”). The bank handling the settlement offoreign exchange of funds in the asset realization account shall retain a copyof the corresponding registration form on foreign funds & foreign exchangefrom receipt of foreign exchange for transfer of shares.

A domestic individual mayapply to the bank for the settlement of foreign exchange of funds in the assetrealization account on the strength of tax payment documentation on incomesfrom asset realization. If the domestic individual pays taxes on the assetrealization with RMB funds from the settlement of foreign exchange of funds inthe asset realization account, he/she may directly conduct the settlement offoreign exchange on the strength of a tax demand note. The corresponding taxpayment documentation on incomes from asset realization is not required.

This Notice shall come intoforce as of the date of promulgation. In case of any discrepancy between thisNotice and previous regulations, this Notice shall prevail. All branches andadministrative departments of the SAFE shall disseminate this Notice to thecentral sub-branches, sub-branches and banks under their respectivejurisdictions, and promptly report any problem in the implementation to theCapital Account Administrative Division of the SAFE.

State Administration ofForeign Exchange

9 November 2011