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国家经济贸易委员会、对外贸易经济合作部、海关总署、中国人民银
文章来源： 文章作者： 发布时间：2007-06-01 00:27 字体： [大 中 小]　 进入论坛
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国经贸贸易[1999]1271号
颁布日期：19991229 　实施日期：20000101 　颁布单位：国家经济贸易委员会、 对外贸易经济合作部、 海关总署、 中国人民银行、 国家外汇管理局、 中国银行

　　GuoJingMaoMaoYi [1999] No.1271

　　December 29, 1999

　　Trade and economic commissions (economic commissions, planning and economic Commissions), commissions (departments and bureaus) of foreign trade and economic cooperation of the various provinces, autonomous1 regions, municipalities directly under Central Government, municipalities separately listed on the State plan and Xinjiang Production and Construction corps2, Guangdong Sub-Administration of the General Administration of the Customs, various customs directly under the General Administration of Customs, branches of the People's Bank of China, sub-bureaus of the State Administration of Foreign Exchange, branches of the Bank of China, and relevant institutions of the State Council:

　　In order to implement3 the Circular of the General Office of the State Council on Transmitting the Circular of the State Economic and Trade Commission and other Departments on Further Improving the Machine Account System of Bank Guaranty funds for Processing Trade (GuoBanFa [1999] No. 35) and the Circular of the General Office of the State Council on Transmitting the Opinions of the MOFTEC Concerning Taking Further Measures to Stimulate4 and Expand Export (GuoBanFa [1999] No. 71), the State Economic and Trade Commission, the MOFTEC, the General Administration of the Customs, the People's Bank of China, the State Administration of Foreign Exchange and the Bank of China drafted Implementation5 Measures Concerning Processing Trade Enterprises Paying Tax Guarantee in Various Forms. In accordance with the Customs Law of the People's Republic of China, the Guarantee Law of the People's Republic of China and other relevant laws and regulations. The Implementation Measures states, financial institutions confirmed by the General Administration of Customs to be qualified6 to provide guarantee to other institutions, or other legal entities7 that are capable of liquidating8 in other institutions' place (hereinafter simplified as guarantee institutions), can provide guarantee to the Customs for processing trade enterprises. Now, the Bank of China is confirmed by the General Administration of Customs and the People's Bank of China as the financial institution that provides guarantee to processing trade. This Measure is applicable to other guarantee institutions upon confirmation9 of their qualification.

　　The Implementation Measures Concerning Processing Trade Enterprises Paying Tax Guarantee Fund in Various Forms hereby printed and distributed to you.These Measures shall come into force on January 1, 2000.

　　Attachment10:

　　Implementation Measures Concerning Processing Trade Enterprises Paying Tax Guarantee Fund in Various Forms

　　Article 1 In order to perfect the machine account system of bank guarantee funds of processing trade, enterprises that deal with operations of processing trade (hereinafter simplified as "enterprises") are allowed to pay Customs tariff11 and other tax guarantee funds (herein after simplified as "tax guaranty funds") to the Customs in various forms, these measure are drafted in accordance with the Customs Law of the People's Republic of China and the Guarantee Law of the People's Republic of China.

　　Article 2 In case that enterprises in processing trade can not pay tax guarantee funds to the Customs due to some reasons, these enterprises can go through Customs filing procedures by presenting the Letter of Tax Payment Guarantee issued by the Bank of China in favor of the Customs. Letter of Tax Payment Guarantee and Letter of Claim are attached hereafter.

　　Article 3 Following agencies of the Bank of China can issue letters of guarantee to the Customs upon self-evaluation12 according to credit standing13 of enterprises:

　　1. Business department in the head office of the Bank of China;

　　2. Branches of various provinces, autonomous regions and municipalities directly under the Central Government;

　　3. Shenzhen Branch of the Bank of China;

　　4. Branches in Zhuhai, Shantou, Suzhou, Wusi, Ningbo, Xiamen and Shenyang.

　　Article 4 Funds guaranteed by the Bank of China include taxes and interests. Taxes refer to tariffs14 due by enterprises to the Customs and other taxes confirmed by the Customs. Interests and interest rates are subject to relevant Customs regulations.

　　Article 5 The guarantee is valid15 till 60 days after the verification period of machine account is due.

　　Article 6 Within the guarantee validity, in case the value of processing contract increases or extension of contract occurs, enterprises should first apply to the Bank of China for handling according to procedures concerning increasing value of the letter of guarantee and contract extension and then go through procedures of machine account alteration16 with the Customs and the Bank of China. In order to simplify formal procedures, the value of the letter of guarantee issued by the Bank of China may exceed the value of guarantee funds upon application of the enterprise.

　　Article 7 For enterprises to which laws, regulations and this Measure are applicable, according to Contact Sheet of Establishment of Machine Account of Bank Guarantee Funds and Contact Sheet of Alteration of Machine Account of Bank Guarantee Funds issued by the Customs, the Bank of China will conduct evaluation on the credits of enterprises, and various forms of guarantee provided by enterprises, such as guarantee, mortgage, hypothecation17, retention18 and down payment (including funds in foreign exchange owned by enterprises and guarantee funds provided by other nonfinancial guarantors). If evaluation demonstrates that enterprises meet requirements of risk control, the Bank of China will issue the Letter of Tax Payment Guarantee in favor of the Customs and transfer the document to relevant machine account units. The Bank of China may refuse to handle cases of enterprises that are not in accordance with the State laws, regulations and this Measure.

　　Article 8 Upon receipt of the Letter of Guarantee for Machine Account Payment of Bank Guaranty Funds issued by branches of the Bank of China upon empowerment of BOCL/G Department, BOC business units handling machine accounts will issue Registration19 Advice Note of Machine Account of Bank Guarantee Funds or Alteration Advice Note of Machine Account of Bank Guarantee Funds. Enterprises can conduct filing procedures of processing trade contracts by presenting the above two Advice notes and the Letter of Payment Guarantee.

　　Article 9 Within the guarantee validity, guarantee obligations of the BOC will be automatically terminated on condition that enterprises have duly implemented20 contracts or submit taxes due. Within the guarantee validity, in case that enterprises have not fully21 or partially22 perform export obligations, the Customs should issue Letter of Claim and payment Letter exclusively used by Customs to the Bank of China in accordance with the amount of overdue23 tax and interest rates of postponed24 tax (if imported materials and components25 are not allowed for domestic sales, a special Advice Note for Tax Payment, Collection, Deduction26 and Transfer should be issued.). The Bank of China will perform compensation obligations stated in the letter of guarantee with the above documents. After performed compensation obligations duly, the Bank of China can conduct the right of recourse upon entites guaranteed.

　　Article 10 The Machine Account Communication System currently existing between the Customs and the Bank of China remains27 unchanged. Issues concerning machine account of bank guaranty funds will be handled by the Customs and the Bank of China in accordance with Circular on Printing and Distributing Detailed28 Regulations of Implementation of Contact and Cooperation Measures Concerning the Actual Transfer of Machine Account Guaranty Funds (ZhongYinFa [1999] No. 89) and various regulations concerned.

　　Article 11 Enterprises that have not obtained the Letter of Tax Payment Guarantee issued by the Bank of China should pay the tax guarantee funds in forms of cash, girocheque, draft, remittance29 and so on, so forth30.

　　Article 12 These measures shall enter into force from January 1, 2000. Detailed Regulations of Implementation will be drafted and issued by the General Administration of Customs and the Bank of China.



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1 autonomous DPyyv     
adj.自治的；独立的
参考例句：
  • They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。
  • This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。
2 corps pzzxv     
n.(通信等兵种的)部队；(同类作的)一组
参考例句：
  • The medical corps were cited for bravery in combat.医疗队由于在战场上的英勇表现而受嘉奖。
  • When the war broke out,he volunteered for the Marine Corps.战争爆发时，他自愿参加了海军陆战队。
3 implement WcdzG     
n.(pl.)工具，器具；vt.实行，实施，执行
参考例句：
  • Don't undertake a project unless you can implement it.不要承担一项计划，除非你能完成这项计划。
  • The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。
4 stimulate wuSwL     
vt.刺激，使兴奋；激励，使…振奋
参考例句：
  • Your encouragement will stimulate me to further efforts.你的鼓励会激发我进一步努力。
  • Success will stimulate the people for fresh efforts.成功能鼓舞人们去作新的努力。
5 implementation 2awxV     
n.实施，贯彻
参考例句：
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。
6 qualified DCPyj     
adj.合格的，有资格的，胜任的，有限制的
参考例句：
  • He is qualified as a complete man of letters.他有资格当真正的文学家。
  • We must note that we still lack qualified specialists.我们必须看到我们还缺乏有资质的专家。
7 entities 07214c6750d983a32e0a33da225c4efd     
实体对像； 实体，独立存在体，实际存在物( entity的名词复数 )
参考例句：
  • Our newspaper and our printing business form separate corporate entities. 我们的报纸和印刷业形成相对独立的企业实体。
  • The North American continent is made up of three great structural entities. 北美大陆是由三个构造单元组成的。
8 liquidating 5328a45342102ecf9737f140b514d570     
v.清算( liquidate的现在分词 )；清除（某人）；清偿；变卖
参考例句：
  • Liquidating collateral is clearly a second best source of repayment. Why? 抵押品显然并不是获得贷款偿还的最佳方法。为什么？ 来自互联网
  • There are often costs and inconvenience associated with liquidating other assets. 这些资产变现时总须花费，也不方便。 来自互联网
9 confirmation ZYMya     
n.证实，确认，批准
参考例句：
  • We are waiting for confirmation of the news.我们正在等待证实那个消息。
  • We need confirmation in writing before we can send your order out.给你们发送订购的货物之前，我们需要书面确认。
10 attachment POpy1     
n.附属物，附件；依恋；依附
参考例句：
  • She has a great attachment to her sister.她十分依恋她的姐姐。
  • She's on attachment to the Ministry of Defense.她现在隶属于国防部。
11 tariff mqwwG     
n.关税，税率；(旅馆、饭店等)价目表，收费表
参考例句：
  • There is a very high tariff on jewelry.宝石类的关税率很高。
  • The government is going to lower the tariff on importing cars.政府打算降低进口汽车的关税。
12 evaluation onFxd     
n.估价，评价；赋值
参考例句：
  • I attempted an honest evaluation of my own life.我试图如实地评价我自己的一生。
  • The new scheme is still under evaluation.新方案还在评估阶段。
13 standing 2hCzgo     
n.持续，地位；adj.永久的，不动的，直立的，不流动的
参考例句：
  • After the earthquake only a few houses were left standing.地震过后只有几幢房屋还立着。
  • They're standing out against any change in the law.他们坚决反对对法律做任何修改。
14 tariffs a7eb9a3f31e3d6290c240675a80156ec     
关税制度； 关税( tariff的名词复数 )； 关税表； （旅馆或饭店等的）收费表； 量刑标准
参考例句：
  • British industry was sheltered from foreign competition by protective tariffs. 保护性关税使英国工业免受国际竞争影响。
  • The new tariffs have put a stranglehold on trade. 新的关税制对开展贸易极为不利。
15 valid eiCwm     
adj.有确实根据的；有效的；正当的，合法的
参考例句：
  • His claim to own the house is valid.他主张对此屋的所有权有效。
  • Do you have valid reasons for your absence?你的缺席有正当理由吗？
16 alteration rxPzO     
n.变更，改变；蚀变
参考例句：
  • The shirt needs alteration.这件衬衣需要改一改。
  • He easily perceived there was an alteration in my countenance.他立刻看出我的脸色和往常有些不同。
17 hypothecation LbCx5     
n.抵押，担保契约
参考例句：
  • The implementation of house property hypothecation is beneficial to the realization of promoting these goals.房产抵押权的实现对促进这一目标的实现大有裨益。
  • The money of mortgage,as the thing subrogated,has combined the mechanism of insurance and hypothecation.抵押物保险金为代位物，实现了抵
18 retention HBazK     
n.保留，保持，保持力，记忆力
参考例句：
  • They advocate the retention of our nuclear power plants.他们主张保留我们的核电厂。
  • His retention of energy at this hour is really surprising.人们惊叹他在这个时候还能保持如此旺盛的精力。
19 registration ASKzO     
n.登记，注册，挂号
参考例句：
  • Marriage without registration is not recognized by law.法律不承认未登记的婚姻。
  • What's your registration number?你挂的是几号？
20 implemented a0211e5272f6fc75ac06e2d62558aff0     
v.实现( implement的过去式和过去分词 )；执行；贯彻；使生效
参考例句：
  • This agreement, if not implemented, is a mere scrap of paper. 这个协定如不执行只不过是一纸空文。 来自《现代汉英综合大词典》
  • The economy is in danger of collapse unless far-reaching reforms are implemented. 如果不实施影响深远的改革，经济就面临崩溃的危险。 来自辞典例句
21 fully Gfuzd     
adv.完全地，全部地，彻底地；充分地
参考例句：
  • The doctor asked me to breathe in,then to breathe out fully.医生让我先吸气，然后全部呼出。
  • They soon became fully integrated into the local community.他们很快就完全融入了当地人的圈子。
22 partially yL7xm     
adv.部分地，从某些方面讲
参考例句：
  • The door was partially concealed by the drapes.门有一部分被门帘遮住了。
  • The police managed to restore calm and the curfew was partially lifted.警方设法恢复了平静，宵禁部分解除。
23 overdue MJYxY     
adj.过期的，到期未付的；早该有的，迟到的
参考例句：
  • The plane is overdue and has been delayed by the bad weather.飞机晚点了，被坏天气耽搁了。
  • The landlady is angry because the rent is overdue.女房东生气了，因为房租过期未付。
24 postponed 9dc016075e0da542aaa70e9f01bf4ab1     
vt.& vi.延期，缓办，（使）延迟vt.把…放在次要地位；[语]把…放在后面（或句尾）vi.（疟疾等）延缓发作（或复发）
参考例句：
  • The trial was postponed indefinitely. 审讯无限期延迟。
  • The game has already been postponed three times. 这场比赛已经三度延期了。
25 components 4725dcf446a342f1473a8228e42dfa48     
（机器、设备等的）构成要素，零件，成分； 成分( component的名词复数 )； [物理化学]组分； [数学]分量； （混合物的）组成部分
参考例句：
  • the components of a machine 机器部件
  • Our chemistry teacher often reduces a compound to its components in lab. 在实验室中化学老师常把化合物分解为各种成分。
26 deduction 0xJx7     
n.减除，扣除，减除额；推论，推理，演绎
参考例句：
  • No deduction in pay is made for absence due to illness.因病请假不扣工资。
  • His deduction led him to the correct conclusion.他的推断使他得出正确的结论。
27 remains 1kMzTy     
n.剩余物，残留物；遗体，遗迹
参考例句：
  • He ate the remains of food hungrily.他狼吞虎咽地吃剩余的食物。
  • The remains of the meal were fed to the dog.残羹剩饭喂狗了。
28 detailed xuNzms     
adj.详细的，详尽的，极注意细节的，完全的
参考例句：
  • He had made a detailed study of the terrain.他对地形作了缜密的研究。
  • A detailed list of our publications is available on request.我们的出版物有一份详细的目录备索。
29 remittance zVzx1     
n.汇款，寄款，汇兑
参考例句：
  • Your last month's salary will be paid by remittance.最后一个月的薪水将通过汇寄的方式付给你。
  • A prompt remittance would be appreciated.速寄汇款不胜感激。
30 forth Hzdz2     
adv.向前；向外，往外
参考例句：
  • The wind moved the trees gently back and forth.风吹得树轻轻地来回摇晃。
  • He gave forth a series of works in rapid succession.他很快连续发表了一系列的作品。
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