境外投资外汇管理办法(附英文)

　　注：根据《国务院关于废止和修改部分行政法规的决定》（国务院令2011年第588号），本文件废止。
*9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，依照本办法的法规执行。
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法规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，按照国家法规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法规计算留成。
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、第十二条法规者，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、第十条法规，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法规者，依照《违反外汇管理处罚施行细则》的法规外理。
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，依照本办法的有关法规，向外汇管理部门补报有关材料，办理登记手续，并依照法规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.
ThisEnglish document is coming from the"LAWSANDREGULATIONSOF THE PEOPLE'S REPUBLIC OFCHINAGOVERNINGFOREIGN-RELATEDMATTERS" (1991.7) whichiscompiledbytheBrueauofLegislative Affairs of the State Council ofthePeople'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 (法规全文)
PROCEDURES FOR THE ADMINISTRATION OF THE FOREIGN EXCHANGE INVOLVED IN INVESTMENT ABROAD (Approved by the State Council of the People's Republic of China on February 5, 1989 and promulgated by the State Administration of Foreign Exchange Control on March 6, 1989)
Article 1
These Procedures are formulated for the purpose of promoting economicand technologicalco-operationwithforeigncountries,strengtheningthe administration of the foreign exchange involved in investmentabroadand facilitating the achievement of a balance of international payments.
Article 2
The terms "investment abroad" referred to in theseProceduresmeansthe establishment of various kinds of enterprises abroad orthepurchaseof andholdingsharesabroad(hereinaftercollectivelyreferredtoas "Chinese-invested enterprises abroad") bycorporations,enterprisesand othereconomicorganizationsregisteredinsideChina(notincluding enterprises with foreign investment) to engage in production andbusiness activities. Matters related to the foreign exchange involved in investment abroad shall be governed by these Procedures.
Article 3
Corporations, enterprises or other economic organizations thatintendto make investment abroad shall, prior to goingthroughtheproceduresof application, examinationandapprovalofinvestmentabroadwiththe competent State authorities, provide the department for control of foreign exchange with the informationontheadministrationexercisedbythe countries (or regions) where their investment is to beovertheforeign exchange involved in investigated by foreign countriesandtherelevant data, and submittothedepartmentthecertifyingdocumentsonthe source(s) of thefundsinforeignexchangeearmarkedforinvestment abroad.Thedepartmentforcontrolofforeignexchange shall be responsible for the risk examination of the foreign exchange earmarked for investment abroad and for the examination of the source(s) of the funds in foreign exchange and shall presentwithin30daystheconclusionsin writing drawn from the examinations.
Article 4
Corporations, enterprises orothereconomicorganizations(hereinafter referred to as "domestic investors") thathavebeenpermittedtomake investment abroad shall handle with the department for control offoreign exchange the procedures of registration and of remitting abroad thefunds in foreign exchange earmarked forinvestmentabroadbypresentingthe following materials:
1. The documents of approval issued by the competent State authorities;
2. The conclusions in writing drawnbythedepartmentforcontrolof foreign exchangefromtheriskexaminationoftheforeignexchange earmarked for investment abroad and the examination ofthesource(s)of the funds in foreign exchange; and
3. The contract of the investment project or otherdocument(s)thatmay serve to certify the amount of the fundsinforeignexchangethatthe domestic investors shall remit abroad.
In handling the procedures of registration andofremittingabroadthe funds in foreign exchange earmarked for investment abroad as prescribed in the first paragraph of this Article, the department for control of foreign exchange shall re-examine the source(s) of the funds inforeignexchange of the domestic investors.
Article 5
In going through the procedures of registration,thedomesticinvestors shall place a deposit as a guarantee that they shall remit the profit back to China (hereinafter referred to as "guarantee deposit") whichisequal to 5 percent of the amount of funds in foreign exchange to be sent abroad.
The guarantee deposit shall be placed inaspecialaccountinabank designated bythedepartmentforcontrolofforeignexchange. The guarantee deposit shall berefundedwhenthetotalamountofprofit remitted back to China is equal to the amount of funds in foreign exchange sent abroad. The interest on the guarantee deposit shall bepaidtothe domestic investors in accordance with the standard rate prescribed bythe State.
If the domesticinvestorsexperiencerealdifficultyinplacingthe guarantee deposit, they may give a written commitmenttothedepartment for control of foreign exchange that the enterprise abroad inwhichthey invest shall remit regularlytheprofitorotherincomesinforeign exchange back to China.
Article 6
The profit or otherincomesinforeignexchangederivedbydomestic investors from their investmentabroadshallberepatriatedwithin6 months as of the end of the local accounting year and settledasforeign exchange or retained as spot exchange inaccordancewiththepertinent provisions of the State.Withouttheapprovalbythedepartmentfor control of foreign exchange, they may not be divertedtootherusesor kept abroad.
Article 7
The share of profit or other incomes inforeignexchangethatdomestic investors receive from the enterprise abroad in which they invest shall be retained infullinthefirstfiveyearsasofthedateofthe establishment of the enterprise and shallberetainedatapercentage calculated in accordance with the pertinent provisions of the State asof the end of the first five years.
Article 8
A Chinese-invested enterprise abroad may, on the basis of the need ofits business operations, raise funds on its own. But without approvalbythe State Administration of Foreign Exchange Control, itsdomesticinvestorsmay not provide guarantee for it by any means.
Article 9
The annual accounting statements of a Chinese-invested enterpriseabroad, including the statement of assets and liabilitiesandthestatementofloss and profit, shall, within 6monthsasoftheendofthelocal accounting year, be submitted by its domestic investors to thedepartment for control of foreign exchange.
Article 10
If a Chinese-invested enterprise abroad is to make changes in its capital, its domestic investors shall apply in advance totheoriginalexamining and approving authorities for approval and the changes shallbereported to the department for control of foreign exchange for the record.
Article 11
If domesticinvestorsaretotransferthesharesofstockofthe enterprise abroad in which they invest, they shallsubmittothelocal department for control of foreignexchangeareportforthetransfer thereof and shall repatriate the incomes in foreign exchange thus obtained within 30 days after the completion of the transfer.
Article 12
If a Chinese-invested enterprise abroad terminates its business operations or is dissolved in accordance with the laws of the country (or region)in which it is located, its domestic investors shall repatriate the assets in foreign exchange that they are entitled to obtain and may not divertthem to other uses or keep them abroad without authorization.
Article 13
If a Chinese-invested enterprise abroad fails to remit back to China their profit or other incomes inforeignexchangeinaccordancewiththeir profit plan, its domestic investors shall submittothedepartmentfor control of foreign exchange a report ontheirfailuretofulfiltheir profit plan on schedule or on the losses sustained in business operations.
If they fail to offer sufficient justification, the department for control offoreignexchangemaydeductfrom their guarantee deposit a corresponding proportion of foreign exchange and sell it to the State.If the domestic investors have not opened a guaranteedepositaccount,the department forcontrolofforeignexchangeshalldeductfromtheir retained foreign exchange a corresponding amount and turn it overtothe State, but the total amount deducted shall not exceed 20percentofthe amount of the funds in foreign exchange that has been remitted abroad.
Article 14
If domestic investors violate the provisions in Articles 6, 11 and 12, the department for control of foreign exchange shall order them torepatriate the foreign exchange involved within a prescribed period of timeandmay impose a fine amounting from 10 percent up to 20percentoftheamount that should be repatriated.
If domestic investors violate the provisions in Articles 9and10toa serious extent, the department for control of foreign exchange mayimpose on them a fine of Renminbi 100,000 yuan or less. Violators of the other provisions of these Procedures shall be dealtwith in accordance with the provisions of the Rules for theImplementationof Penalties on Violations of Foreign Exchange Control.
Article 15
Thedomesticinvestorsofthe Chinese-invested enterprise abroad established before these Procedures go into effect shall, within60days starting from the day on which these Proceduresgointoeffectandin accordance with the relevant provisions of these Procedures, approachthe department for control of foreign exchange to make up forthesubmission of the relevant materials and go through theproceduresofregistration and shall repatriate their incomes in foreign exchange in accordancewith the relevant provisions.
Article 16
The State Administration of Foreign Exchange Control shall beresponsible for the interpretation of these Procedures.
Article 17
These Procedures shall go into effect as of the date of promulgation.