境外投资外汇管理办法(附英文)
国家外汇管理局
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 THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
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 (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 economic and
technological co-operation with foreign countries, strengthening the
administration of the foreign exchange involved in investment abroad and
facilitating the achievement of a balance of international payments.
Article 2
The terms "investment abroad" referred to in these Procedures means the
establishment of various kinds of enterprises abroad or the purchase of
and holding shares abroad (hereinafter collectively referred to as
"Chinese-invested enterprises abroad") by corporations, enterprises and
other economic organizations registered inside China (not including
enterprises with foreign investment) to engage in production and business
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 that intend to
make investment abroad shall, prior to going through the procedures of
application, examination and approval of investment abroad with the
competent State authorities, provide the department for control of foreign
exchange with the information on the administration exercised by the
countries (or regions) where their investment is to be over the foreign
exchange involved in investigated by foreign countries and the relevant
data, and submit to the department the certifying documents on the
source(s) of the funds in foreign exchange earmarked for investment
abroad. The department for control of foreign exchange 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 present within 30 days the conclusions in
writing drawn from the examinations.
Article 4
Corporations, enterprises or other economic organizations (hereinafter
referred to as "domestic investors") that have been permitted to make
investment abroad shall handle with the department for control of foreign
exchange the procedures of registration and of remitting abroad the funds
in foreign exchange earmarked for investment abroad by presenting the
following materials:
1. the documents of approval issued by the competent State authorities;
2. the conclusions in writing drawn by the department for control of
foreign exchange from the risk examination of the foreign exchange
earmarked for investment abroad and the examination of the source(s) of
the funds in foreign exchange; and
3. the contract of the investment project or other document(s) that may
serve to certify the amount of the funds in foreign exchange that the
domestic investors shall remit abroad.
In handling the procedures of registration and of remitting abroad the
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 in foreign exchange
of the domestic investors.
Article 5
In going through the procedures of registration, the domestic investors
shall place a deposit as a guarantee that they shall remit the profit back
to China (hereinafter referred to as "guarantee deposit") which is equal
to 5 percent of the amount of funds in foreign exchange to be sent abroad.
The guarantee deposit shall be placed in a special account in a bank
designated by the department for control of foreign exchange. The
guarantee deposit shall be refunded when the total amount of profit
remitted back to China is equal to the amount of funds in foreign exchange
sent abroad. The interest on the guarantee deposit shall be paid to the
domestic investors in accordance with the standard rate prescribed by the
State.
If the domestic investors experience real difficulty in placing the
guarantee deposit, they may give a written commitment to the department
for control of foreign exchange that the enterprise abroad in which they
invest shall remit regularly the profit or other incomes in foreign
exchange back to China.
Article 6
The profit or other incomes in foreign exchange derived by domestic
investors from their investment abroad shall be repatriated within 6
months as of the end of the local accounting year and settled as foreign
exchange or retained as spot exchange in accordance with the pertinent
provisions of the State. Without the approval by the department for
control of foreign exchange, they may not be diverted to other uses or
kept abroad.
Article 7
The share of profit or other incomes in foreign exchange that domestic
investors receive from the enterprise abroad in which they invest shall be
retained in full in the first five years as of the date of the
establishment of the enterprise and shall be retained at a percentage
calculated in accordance with the pertinent provisions of the State as of
the end of the first five years.
Article 8
A Chinese-invested enterprise abroad may, on the basis of the need of its
business operations, raise funds on its own. But without approval by the
State Administration of Foreign Exchange Control, its domestic investors
may not provide guarantee for it by any means.
Article 9
The annual accounting statements of a Chinese-invested enterprise abroad,
including the statement of assets and liabilities and the statement of
loss and profit, shall, within 6 months as of the end of the local
accounting year, be submitted by its domestic investors to the department
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 to the original examining
and approving authorities for approval and the changes shall be reported
to the department for control of foreign exchange for the record.
Article 11
If domestic investors are to transfer the shares of stock of the
enterprise abroad in which they invest, they shall submit to the local
department for control of foreign exchange a report for the transfer
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 divert them
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 in foreign exchange in accordance with their
profit plan, its domestic investors shall submit to the department for
control of foreign exchange a report on their failure to fulfil their
profit plan on schedule or on the losses sustained in business operations.
If they fail to offer sufficient justification, the department for control
of foreign exchange may deduct from their guarantee deposit a
corresponding proportion of foreign exchange and sell it to the State. If
the domestic investors have not opened a guarantee deposit account, the
department for control of foreign exchange shall deduct from their
retained foreign exchange a corresponding amount and turn it over to the
State, but the total amount deducted shall not exceed 20 percent of the
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 to repatriate
the foreign exchange involved within a prescribed period of time and may
impose a fine amounting from 10 percent up to 20 percent of the amount
that should be repatriated.
If domestic investors violate the provisions in Articles 9 and 10 to a
serious extent, the department for control of foreign exchange may impose
on them a fine of Renminbi 100,000 yuan or less.
Violators of the other provisions of these Procedures shall be dealt with
in accordance with the provisions of the Rules for the Implementation of
Penalties on Violations of Foreign Exchange Control.
Article 15
The domestic investors of the Chinese-invested enterprise abroad
established before these Procedures go into effect shall, within 60 days
starting from the day on which these Procedures go into effect and in
accordance with the relevant provisions of these Procedures, approach the
department for control of foreign exchange to make up for the submission
of the relevant materials and go through the procedures of registration
and shall repatriate their incomes in foreign exchange in accordance with
the relevant provisions.
Article 16
The State Administration of Foreign Exchange Control shall be responsible
for the interpretation of these Procedures.
Article 17
These Procedures shall go into effect as of the date of promulgation.
浅析近年来离婚率上升的原因及对策
作者:北安市人民法院刘成江 王素杰
近年来,随着改革开放的深入和市场经济的发展不仅改变了人们的经济生活,还改变了人们的婚姻家庭观念,对社会生活产生了广泛、深远的影响。离婚案件呈逐渐增多的趋势。从2005年至2007年底我庭所统计的数据来看,2005年我庭共受理民事诉讼案结案213件,其中离婚案件61件,解除婚姻关系的43件,撤诉10件,调解和好的8件。离婚案件案占案件总数的28.6%,解除婚姻关系占离婚案件案总数的70.4%。2006年我庭共受理民事诉讼案结案176件,其中离婚案件73件,解除婚姻关系的52件,撤诉20件,调解和好的1件。离婚案件案占案件总数的41.4%,解除婚姻关系占离婚案件案总数的73.7%。2007年我庭共受理民事诉讼案结案128件,其中离婚案件63件,解除婚姻关系的50件,撤诉12件,调解和好的1件。离婚案件案占案件总数的49.2%,解除婚姻关系占离婚案件案总数的79.3%。由以上数据可见离婚案件的数量呈逐年递增的趋势。婚姻是两性结合的方式,是家庭的前提。家庭是社会的有机组成部分,婚姻家庭和谐是社会和谐的重要组成部分。在倡导建设社会主义和谐社会的今天,离婚率的逐年上升自然会给社会的和谐与稳定带来一定的影响。到底是什么原因造成了离婚率持续上升呢?下面从个人因素和社会因素来探究离婚率上升的原因及对策。
一、结合我庭受理案件的情况,离婚率上升的原因有以下几点
(一)离婚双方的个人因素
1、个人思想观念的改变。结婚一直是国人心目中的人生大事,然而随着时代的发展,人们的婚姻观念和现状却在传统与现代的矛盾中不断变迁。近几年来形成的“超脱”婚恋观,网恋、一夜情、“闪婚”等现象不断出现。而且主要集中在年轻的新新女性身上。这是由这个年龄段的一些特质所决定的。这个年龄段的女性接触新鲜事物的机会多,模仿能力强,社会道德观念不高,追求自我价值的实现,很多新新人类认为,现代社会的恋爱、婚姻更多的是一种个人行为,自己的感觉最重要,如果不合适就散伙,快结快离,互不拖累。婚姻观念比较淡薄,在对待离婚上态度不慎重而导致离婚可能性大大增加。
2、草率结婚导致婚姻品质的下降。随着现代思想观念的解放,婚前性行为增多。未婚先孕呈直线上升。双方在一时冲动没有准备时怀孕,会导致强迫结婚。这样茫然结婚使得婚姻变得很牵强,因为也许对方在思想、性格、习惯方面并不适合你;也许他并不是你理想中的对象;也许小孩会成为你们生活的负担,种种不良因素为婚后的不幸埋下了种子。而且未婚先孕往往表现为闪婚,即双方从认识到结婚很可能不超过半年,这样草率的结合为日后的离婚埋下了隐患。
3、相互了解少性格脾气不合。在现在的农村由于是中间人介绍而且相互见面的机会很少,相互没有深厚的感情基础,有的还保留着相亲、下聘、给彩礼等习惯,而且彩礼数额也相当“可观”在结婚前男方父母东拼西凑把彩礼凑齐,结婚后生活困难,俗话说:“贫贱夫妻百日哀”。夫妻之间也就会因为生活中琐碎的小事而大打出手而使婚姻无法维持。
4、家庭暴力日益增长,使得婚姻难以维系。
家庭暴力是家庭生活中最危险的“杀手”,在结婚后由于一夜情、第三者、经济问题、心理变态等而实施对对方使以暴力,它对婚姻的伤害是致命的。家庭暴力还有一种在家庭中常常发生却又容易被忽视的形式,那就是冷暴力。即夫妻双方在产生矛盾时,不是通过殴打的暴力方式处理,而是对对方表现得冷淡、轻视、放任和疏远,如恶语中伤、漠不关心,将语言交流降到最低限度,停止或敷衍性生活等等。这些表现形式使得双方的交流沟通变得越来越困难,最终导致交叉线变平行线,走向离婚的边缘。
(二)、社会因素
1、家庭功能的改变,家庭的重要性减少,聚合力减弱。在传统社会中,家庭是一个自给自足的封闭组织。它提供了社会教育、宗教、娱乐、经济、性节制等功能,人们对家庭的依赖程度很高。随着社会观念和意识形态的不断转变,在今日高度分工的社会,家庭的多样功能已逐渐为社会其他的制度所取代,人们对家庭的依赖程度变得越来越少,不少人仅把家庭看成是个吃饭睡觉的地方。家庭的重要性不复从前,同样会导致离婚率的提高。
2离婚法律手续简化,导致离婚率增加。从2003年10月1日起,新的《婚姻登记条例》实施后,婚姻登记手续相对简化,办理离婚手续不再需要单位开具证明,符合条件的当天就可以办理离婚手续,以前很多人没有选择离婚主要是因为手续的繁琐,而且在法院办理也有好多相应的程序,现在手续简化后再也不想维持名存实亡的婚姻,这也是导致离婚率上升的原因。
3、关于离婚损害赔偿问题,我国法律没有一个完整的配套规定。对损害赔偿的范围、数额都没有作出具体、明确的规定。对于违反夫妻忠实义务的赔偿,我国只规定了可以有相应的补偿,但没有一定的标准,实际操作很难。只规定配偶有过错一方的损害赔偿,而没有规定第三者的损害赔偿,这对于仍想维护现有婚姻关系的受害配偶方来说是极不公平的,也不利于婚姻的继续维持。
二、针对原因提出降低离婚率的对策
(一)、应不断完善违反夫妻忠实义务的损害赔偿制度。
根据最高人民法院《关于适用中华人民共和国若干问题的解释(一)》第28条的规定:“在过错离婚损害赔偿中,过错方配偶承担损害赔偿责任包括物质损害赔偿和精神损害赔偿。”物质损害赔偿是由一方的行为造成另一方财产上的灭失或毁损、减少,主要是不忠的一方配偶将夫妻共同财产用作第三者的供养费用。精神损害赔偿,即无过错的配偶一方在配偶的婚外不忠行为中受到的精神伤害。人民法院应该根据有过错一方对另一方造成的损害程度以及婚姻当事人的经济状况等决定赔偿的数额。但是仅仅将不忠行为的责任方式拘泥于金钱上的赔偿,或是赔礼道歉这些轻而易举的民事责任方式,受害方大多会由于并未遭受太多的损失而重新踏入“雷区”。如此治标不治本。只有加大惩罚,才会让侵害方在婚外不忠行为前悬崖勒马,让未犯者对婚外不忠行为敬而远之。我国相关法律还应规定其他责任方式,婚外不忠行为给受害方的人格尊严遭到一定程度的践踏,通过这种方式不仅恢复了受害方的名誉,也使侵害方在强大的社会压力和严厉的法律约束之下,对婚外不忠行为三思而后行。
(二)、受害方在对方不忠行为中的取证权限因该适当放大。
不忠行为一般比较隐蔽,取证难度很大,我国法律也没有赋予公民足够的取证权利,这也是法律的不足之处。所以在违反夫妻忠实义务导致离婚诉讼中对受害方的取证权限上和证据的采用上应给予支持,这个问题时常困扰着受害方。婚外不忠行为往往十分隐蔽,受害方难于取证。现实生活中由于“捉奸”,“私家侦探”弄出的闹剧屡见不鲜,但往往没有采取法律所允许的取证方式,法庭也不予支持。受害方大多无功而返。这极大地助长了婚外不忠行为的嚣张气焰,不利于维护受害方的合法权益,法律的天平显然失衡。鉴于此,我国法律应当扩大受害方在不忠行为中的取证权利。(如转载请注明作者)