境内机构经常项目外汇账户管理实施细则 Detailed Implementing R_法律英语

境内机构经常项目外汇账户管理实施细则 Detailed Implementing R

文章来源：文章作者：发布时间：2007-04-11 01:58 字体： [大中小]　进入论坛

(单词翻译:双击或拖选)

一、总则?

　　第一条　　为适应我国加入世界贸易组织的新形势，降低企业经营成本，完善经常项目外汇管理，根据《中华人民共和国外汇管理条例》、《境内外汇账户管理规定》和《关于进一步调整经常项目外汇账户管理政策有关问题的通知》，特制定本细则。?

　　第二条　　本细则所称境内机构是指中华人民共和国境内的国家机关、企事业单位、社会团体、部队等，包括外商投资企业，但不包括金融机构。??

　　二、经常项目外汇账户的开立与使用?

　　第三条　　符合下列条件之一的境内机构可以向所在地国家外汇管理局及其分支局（以下简称外汇局）申请开立经常项目外汇账户

　　（一）经有权管理部门核准或备案具有涉外经营权或有经常项目外汇收入；?

　　（二）具有捐赠、援助、国际邮政汇兑等特殊来源和指定用途的外汇收入。?

　　第四条　　境内机构经常项目外汇账户的收入范围为经常项目外汇收入，支出范围为经常项目外汇支出及经外汇局核准的资本项目外汇支出。?

　　捐赠、援助、国际邮政汇兑等有特殊来源和指定用途的经常项目外汇账户，其账户收支范围按照有关合同或协议进行核定。?

　　第五条　　境内机构应当持下列材料向所在地外汇局申请开立经常项目外汇账户：?

　　（一）开立经常项目外汇账户申请书；?

　　（二）营业执照或社团登记证等有效证明的原件和复印件；?

　　（三）有权管理部门颁发的涉外业务经营许可证明原件和复印件，或者《外商投资企业外汇登记证》（以下简称《登记证》）（见附件一）,或者有关经常项目外汇收入的证明材料（如结汇水单等）；?

　　（四）组织机构代码证的原件和复印件；?

　　（五）外汇局要求的其它材料。?

　　第六条　　外汇局审核境内机构申请开立经常项目外汇账户的材料，对于符合规定条件的，核发"经常项目外汇账户开立核准件"（以下简称"账户开立核准件"）（见附件二）。?

　　第七条　　外汇局核准境内机构的开户申请时，应当为其开立的经常项目外汇账户核定限额，并在"账户开立核准件"中注明。?

　　第八条　　境内机构经常项目外汇账户的限额，按照其上年度经常项目外汇收入的20%核定。

　　境内机构开立的捐赠、援助、国际邮政汇兑等有特殊来源和指定用途的经常项目外汇账户，其限额按照上述特殊来源外汇收入的100%核定。?

　　符合规定条件，但上年度无经常项目外汇收入的境内机构开立的经常项目外汇账户，外汇局可以为其核定初始限额，原则上不超过等值10万美元。?

　　国家外汇管理局可以对境内机构经常项目外汇账户的限额核定标准进行调整。?

　　第九条　　境内机构经常项目外汇账户限额统一采用美元核定，境内机构开立其他币种经常项目外汇账户的，其限额由外汇局按开户当期适用的内部统一折算率折算。?

　　第十条　　国家外汇管理局在每年的1月份，根据各地区国际收支申报中统计的上年度经常项目外汇收入情况，为各分局核定地区经常项目外汇账户总限额。各地区经常项目外汇账户总限额为本地区上年度经常项目外汇收入的25%.?

　　国家外汇管理局可以根据国家国际收支状况，对各地区经常项目外汇账户总限额的核定标准进行调整。?

　　第十一条　　境内机构经常项目外汇收入发生较大变化时，外汇局可以根据国家外汇管理局核定的地区总限额、本地区的实际情况以及境内机构的实际需要，对其经常项目外汇账户限额进行调整，既可以调高，也可以调低，原则上每年调整一次。但外汇局所辖境内机构经常项目外汇账户的限额总和不得超过国家外汇管理局核定的该地区总限额。?

　　第十二条　　境内机构应当凭外汇局核发的"账户开立核准件"到经营外汇业务的银行或其他金融机构（以下简称开户金融机构）开立经常项目外汇账户。?

　　开户金融机构为中资境内机构开立经常项目外汇账户后，应当将账号、币种、开户日期、限额等开户信息如实填写在"账户开立核准件"相应栏目中，并将"账户开立核准件"第四联交开户的中资境内机构。中资境内机构应当在开户之日起10个工作日内，将"账户开立核准件"第四联送开户所在地外汇局，并申领《外汇账户使用证》（见附件三）。?

　　开户金融机构为外商投资企业开立经常项目外汇账户后，应当将账号、币种、开户日期、限额等开户信息如实填写在《登记证》和"账户开立核准件"相应栏目内。开户金融机构应当在每月初起5个工作日内，将"账户开立核准件"　第四联报开户所在地外汇局。?

　　在已使用外汇账户管理信息系统（以下简称账户系统），并能通过账户系统对经常项目外汇账户进行监管的地区（以下简称已使用账户系统的地区），开户金融机构为境内机构开立经常项目外汇账户后，须于开户后次日通过账户系统，按《外汇账户管理信息系统与外汇指定银行数据接口规范》等规定将开户信息传送到外汇局。开户金融机构不必将"账户开立核准件"　第四联交开户的中资境内机构，开户的中资境内机构不必申领《外汇账户使用证》。?

　　第十三条　　境内机构原则上只能开立一个经常项目外汇账户。在同一银行开立相同性质、不同币种的经常项目外汇账户无需另行由外汇局核准。?

　　在已使用账户系统的地区，符合开户条件的境内机构可根据其实际经营需要，向外汇局申请开立多个经常项目外汇账户，在开户个数、开户金融机构方面不受限制，开户金融机构必须按规定为境内机构办理开户手续，并通过账户系统向外汇局传送开户信息。?

　　境内机构开立多币种、两个或两个以上经常项目外汇账户的，外汇局必须为每一个币种经常项目外汇账户核定限额，具体限额分解可以由境内机构自行确定，但境内机构所有经常项目外汇账户限额总和不得超过规定的限额。?

　　第十四条　　境内机构经常项目外汇收入，在外汇局核定的经常项目外汇账户限额以内的，可以结汇，也可以存入其经常项目外汇账户；超出外汇局核定的经常项目外汇账户限额的外汇收入必须结汇。?

　　第十五条　　境内机构经常项目外汇账户余额超出经常项目外汇账户限额后，开户金融机构应当及时通知境内机构办理结汇手续。境内机构未及时办理结汇手续的，开户金融机构有权在境内机构经常项目外汇账户余额超出经常项目外汇账户限额之日起10个工作日内强制为其办理超限额部分外汇结汇手续，并在结汇后5个工作日内告知该境内机构。?

　　第十六条　　境内机构原则上不得将经常项目外汇账户中的外汇资金转作定期存款，确需转作定期存款的境内机构须凭申请书、《外汇账户使用证》或《登记证》、原账户开立核准件、对帐单向开户所在地外汇局申请。境内机构经常项目外汇账户的外汇资金转作定期存款，应当纳入其经常项目外汇账户限额的管理。?

　　在已使用账户系统的地区，境内机构可以将经常项目外汇账户中的外汇资金在开户金融机构中转作定期存款，但应当纳入其经常项目外汇账户限额的管理。开户金融机构应当按原转出户的账户开立核准件编号，填写定期存款账户开户信息后，报送开户所在地外汇局。

　　第十七条　　同一境内机构在不同开户金融机构开立的相同性质经常项目外汇账户之间可以相互划转外汇资金。??

　　三、经常项目外汇账户的变更?

　　第十八条　　境内机构开立经常项目外汇账户后，如因经营需要调整开户单位名称、最高限额等账户信息的，应当持申请书、《外汇账户使用证》或《登记证》、原账户开立核准件、对帐单向开户所在地外汇局申请，并持开户所在地外汇局的"账户变更核准件"（见附件四）到开户金融机构办理变更手续。开户金融机构办理完毕业务后，应当在每月初起5个工作日内将"账户变更核准件"　第四联报开户所在地外汇局。?

　　第十九条　　境内机构因经营需要在注册地以外开立经常项目外汇账户的，应当向注册地外汇局备案，持注册地外汇局的"异地开户备案件"（见附件五）及第四条规定的材料向开户所在地外汇局申请，凭开户所在地外汇局核发的"账户开立核准件"，到开户金融机构办理开户手续。开户所在地外汇局必须及时将有关开户信息书面告知注册地外汇局。?

　　境内机构异地经常项目外汇账户，由开户所在地外汇局进行监管。异地经常项目外汇账户的限额，由开户所在地外汇局根据该境内机构在当地上年度国际收支申报中统计的经常项目外汇收入核定，并纳入开户所在地的地区经常项目外汇账户总限额。??

　　四、经常项目外汇账户的关闭和撤销?

　　第二十条　　境内机构关闭经常项目外汇账户，应当向外汇局申请，凭外汇局的"关户核准件"（见附件六）办理关闭账户手续。开户金融机构办理完毕业务后，应当在每月初起5个工作日内将"关户核准件"第四联报开户所在地外汇局。?

　　境内机构异地账户关闭后，开户所在地外汇局必须及时将有关账户关闭信息书面告知注册地外汇局。?

　　境内机构关闭经常项目外汇账户后，还开有其他相同性质经常项目外汇账户的，账户内资金可以转入其他相同性质经常项目外汇账户；如没有其他相同性质经常项目外汇账户的，账户内资金必须结汇。?

　　第二十一条　　境内机构开立经常项目外汇账户后，该账户一年内没有任何外汇收支的，开户金融机构应当在每年的1月份将有关情况报所在地外汇局，由外汇局下达"撤户通知书"（见附件七），通知境内机构关闭该账户，同时通知开户金融机构。?

　　境内机构应当在接到"撤户通知书"后5个工作日内，到开户金融机构办理关闭账户手续。如境内机构逾期不办理，开户金融机构可以在接到"撤户通知书"5个工作日后强行关闭该账户，账户内资金结汇，人民币资金按照人民银行有关规定处理。开户金融机构办理完毕业务后，应当在每月初起5个工作日内将"撤户通知书"第四联报开户所在地外汇局。

　　第二十二条　　境内机构开立捐赠、援助、国际邮政汇兑等有特殊来源和指定用途的经常项目外汇账户，应当在账户内资金使用完毕后按照第二十条规定办理关闭账户手续。??

　　五、经常项目外汇账户的监管?

　　第二十三条　　开户金融机构应当在每月初起5个工作日内向外汇局报送上月"境内机构经常项目外汇账户情况月报表"（见附件八）。各分局应于每月初起10个工作日内，将所辖地区"境内机构经常项目外汇账户情况月报表"汇总后报国家外汇管理局。?

　　在已使用账户系统的地区，开户金融机构应当每日通过账户系统向外汇局报送经常项目外汇账户信息。开户金融机构和外汇局可以不再报送前款规定的报表。?

　　第二十四条　　外汇局应当对所辖境内机构经常项目外汇账户进行年检。?

　　已使用账户系统的地区不再对所辖境内机构经常项目外汇账户进行年检。?

　　第二十五条　　本细则施行前未开立经常项目外汇结算账户或外汇专用账户、本细则施行后申请开立经常项目外汇账户的，外汇局应当按照本细则规定核准其开户申请，并为其核定账户限额。?

　　本细则施行前已开立经常项目外汇结算账户或外汇专用账户、本细则施行后申请开立经常项目外汇账户的，外汇局应当按本细则规定合并其外汇结算账户和外汇专用账户，核准其开户申请，并按本细则规定为其核定账户限额。?

　　本细则施行前已开立经常项目外汇结算账户或外汇专用账户、本细则施行后未申请开立经常项目外汇账户的，其外汇结算账户和外汇专用账户在2003年12月31日前可以按照原有收支范围和限额继续使用。?

　　外汇局可以根据自身监管能力、实际工作需要以及本地区实际情况，选择适当时间合并原经常项目外汇结算账户和外汇专用账户，并按本细则规定为境内机构调整账户限额，但最迟不得超过2003年12月31日。?

　　第二十六条　　经国务院批准由海关实行封闭管理的特殊经济区域（包括保税区、出口加工区和钻石交易所等）的境内机构仍按相关管理办法开立和使用经常项目外汇账户。但已使用账户系统的地区，应当将有关上述境内机构外汇账户纳入账户系统管理。?

　　第二十七条　　对违反本实施细则规定的境内机构和开户金融机构，由外汇局按照《中华人民共和国外汇管理条　　例》和《境内外汇账户管理规定》及其他有关规定进行处罚。??

　　六、附则?

　　第二十八条　　《外汇账户使用证》及《登记证》由国家外汇管理局统一印制。"账户开立核准件"，"账户变更核准件"　，"异地开户备案件"　，"关户核准件"　，"撤户通知书"　，由国家外汇管理局设计，各分局自行印制，有效期为一个月。?

　　第二十九条　　本细则由国家外汇管理局负责解释。?

　　第三十条　　本细则自2002年10月15日起施行。

国家外汇管理局
2002年9月9日

Detailed¹ Implementing² Rules on The Administration of Domestic Entities³' Foreign Exchange Accounts under Current AccountHuiFa [2002] No.87

SAFE branches in all provinces, autonomous⁴ regions, municipalities directly under the Central Government, exchange administration offices, and SAFE branches in the cities of Shenzhen, Dalian, Qingdao, Xiamen, Ningbo, head offices of all designated Chinese-funded foreign exchange banks:

　　In order to adapt to new circumstances after China's entry into the WTO, further improve the foreign exchange administration under current account, lower enterprises' operational costs, and promote the development of foreign trade and economic cooperation, the SAFE has decided⁵ to adjust policies on the administration of foreign exchange accounts under current account. A circular on relevant issues is given hereunder:

　　1. Further lower the threshold for Chinese-funded enterprises to open foreign exchange accounts, unify⁶ the requirements for opening foreign exchange accounts under current account for both Chinese-funded and enterprises with foreign investment. Any domestic entity⁷ authorized⁸ by or put on record in the competent administration agency to conduct foreign business or having foreign exchange proceeds under current account （including enterprise with foreign investment） may apply to the SAFE office in its locality for opening a foreign exchange account under current account.

　　2. The existing foreign exchange settlement account under current account and special foreign exchange account of an enterprise shall be consolidated¹⁰ into a foreign exchange account under current account. Foreign exchange account under current account shall be credited with foreign exchange proceeds from current transactions and debited¹¹ with foreign exchange payments for current transactions and payments for capital transactions approved by a SAFE office.

　　3. Balance ceiling shall be set for all foreign exchange accounts under current account. The balance ceiling of a domestic entity''s foreign exchange account under current account shall be 20 percent of the amount of its foreign exchange proceeds from current transactions for the previous year in principle. If an entity that has no foreign exchange proceeds under current account for the previous year opens a new foreign exchange account under current account, the initial balance ceiling shall not exceed the equivalent of US$100,000 in principle.SAFE offices in all localities have the right to appropriately adjust the balance ceilings of foreign exchange accounts under current account of domestic entities under their jurisdiction¹² in accordance with the business characteristics and actual needs of the entities and the regional grand total quota¹³ ratified¹⁴ by the SAFE, provided that the total of the balance ceilings of all the domestic entities'' foreign exchange accounts under current account do not exceed the regional quota.

　　4. Foreign exchange settlement accounts and special foreign exchange accounts opened before the implementation¹⁵ of this circular may be used in accordance with the original scope of receipts and payments and balance ceiling. However, domestic entities shall go through procedure of consolidating¹⁶ the accounts and deciding the new balance ceilings at the SAFE offices in their localities before December 31, 2003.SAFE offices in all localities may schedule the account consolidation¹⁷ and new balance ceiling ratification¹⁸ for domestic entities in their respective localities before December 31, 2003 in accordance with their supervision¹⁹ ability and the local conditions.

　　5. Employment of the management information system for foreign exchange account （hereinafter referred to as "MIS"） shall be energetically prompted. In areas where the MIS has been used and supervision over foreign exchange account under current account has been exercised through the MIS, the SAFE offices there may take flexible measures in supervising foreign exchange account under current account, such as further loosing the restriction²⁰ on the number of foreign exchange accounts under current account, making no more annual inspection²¹ on foreign exchange accounts under current account, giving up the requirement on banks to submit paper-made statements related to foreign exchange accounts under current account.

　　6. This circular shall be implemented²² as from October 15, 2002. For matters clearly stipulated²³ in this circular, this circular shall be followed, otherwise, current rules on the administration of foreign exchange account shall be followed.

　　On receiving this circular, all SAFE branches shall immediately transmit it to the sub-branches and foreign-funded banks under their jurisdiction. Head offices of all designated Chinese-funded foreign exchange banks shall transmit it to their branches and sub-branches as soon as possible. Any problem encountered during the implementation shall be reported in time to the Current Account Management Department of the SAFE.

　　September 9, 2002

　　Attachment²⁴: Detailed Implementing Rules on the Administration of Domestic Entities'' Foreign Exchange Accounts under Current Account

　　Chapter I General Provisions

　　Article 1 In accordance with Regulations on the Exchange System of the People''s Republic of China, the Rules on the Administration of Domestic Foreign Exchange Accounts, and the Circular on Further Adjusting Policies on the Administration of the Foreign Exchange Accounts Under Current Account, this Rules is enacted²⁵ for the purpose of satisfying the needs of the new circumstances after China''s entry into the WTO, lowering enterprises'' operational costs, and further improving foreign exchange administration under current account.

　　Article 2 Domestic entities in this Rules refer to government agencies, enterprises and institutions, social organizations, and armed forces etc., including enterprises with foreign investment but not financial institutions.

　　Chapter II Opening and Use of a Foreign Exchange Account under Current Account

　　Article 3 A domestic entity satisfying either of the two conditions listed below may apply for opening a foreign exchange account under current account at the SAFE office in its locality.

　　1. Authorized by or put on record in a competent administration agency to run foreign business or having foreign exchange proceeds under current account;

　　2. Having foreign exchange proceeds from special sources and for prescribed purposes, such as donation, aid, and international postal²⁶ remittance²⁷.

　　Article 4 A foreign exchange account under current account shall be credited with foreign exchange proceeds from current transactions and debited with foreign exchange payments to current transactions and payments under capital account approved by a SAFE office.The scope of receipts and payments of a foreign exchange account under current account with special sources of proceeds and prescribed purposes, such as donation, aid, and international postal remittance shall be checked and ratified in accordance with related contract or agreement.

　　Article 5 A domestic entity shall apply to the SAFE office in its locality for opening a foreign exchange account under current account by presenting the materials listed below:

　　1. A written application for the opening of a foreign exchange account under current account;

　　2. The original and a photocopy²⁸ of the business license²⁹ or certificate of corporation registration³⁰;

　　3. The original and a photocopy of the permit of foreign business issued by the competent administration agency, or the Certificate of Registration of enterprise with foreign investment （hereinafter referred to as Certificate of Registration）（see attachment 1）, or evidential materials for the foreign exchange proceeds under current account （such as memo³¹ of foreign exchange sale）;

　　4. The original and a photocopy of the certificate of institutional identification code;

　　5. Other materials required by the SAFE office.

　　Article 6 The SAFE office shall examine the materials submitted by the applying domestic enterprise, and issue a "Certificate of Approval for Opening a Foreign Exchange Account under Current Account" （hereinafter referred to as "Approval for Opening an Account" or AOA）（see attachment 2）.

　　Article 7 When approving the application by a domestic entity for opening an account, the SAFE office shall prescribe the balance ceiling of the foreign exchange account under current account, and record it in the AOA.

　　Article 8 Balance ceiling of a domestic entity''s foreign exchange account under current account shall be 20 percent of the amount of its foreign exchange proceeds from current transactions in the previous year.Balance ceiling of a foreign exchange account under current account for earmarked proceeds from special sources, such as donation, aid, and international postal remittance shall be 100 percent of the amount of the foreign exchange proceeds from the aforesaid special sources. The SAFE office may prescribe an initial balance ceiling up to the equivalent of USD100,000 for the foreign exchange account under current account opened by a qualified³² domestic entity that does not have foreign exchange proceeds under current account in the previous year.The SAFE may adjust the criteria³³ for prescribing balance ceilings of domestic entities'' foreign exchange accounts under current account.

　　Article 9 The balance ceiling of a foreign exchange account under current account of a domestic entity shall be prescribed exclusively in US dollar. Balance ceiling of such account in other currencies shall be converted into US dollars by the SAFE office at applicable internal converting rate on the date when the account is opened.

　　Article 10 The SAFE shall prescribe a regional grand quota for balance ceilings of foreign exchange accounts under current account for each SAFE branch in January of every year in accordance with foreign exchange proceeds under current account reflected in the BOP statistical³⁴ reporting for the previous year submitted by the branch. The regional grand quota shall be 25 percent of the region''s foreign exchange proceeds under current account in the previous year.

　　The SAFE may adjust the criteria for prescribing the regional grand quota in accordance with the development of balance of payments of China.

　　Article 11 A SAFE office may adjust upward or downward once a year in principle the balance ceiling of the foreign exchange account under current account of a domestic entity in accordance with the regional grand quota prescribed by the SAFE, the local actual situation, and real need of the domestic entity if the entity''s foreign exchange proceeds has changed significantly, provided that the total of the balance ceilings of all the domestic entities'' foreign exchange accounts under current account does not exceed the regional grand quota prescribed by the SAFE.

　　Article 12 A domestic entity shall open a foreign exchange account under current account at a bank or other kind of financial institution conducting foreign exchange business （hereinafter referred to as "account opening financial institution" or AOFI） by presenting the AOA issued by a SAFE office.

　　After opening a foreign exchange account under current account for a Chinese-funded domestic entity, the AOFI shall record the account number, currency, date of opening, and balance ceiling in corresponding columns of the "AOA", and return to the Chinese-funded entity the fourth copy of the "AOA". The Chinese-funded domestic entity shall present the fourth copy of the "AOA" to the SAFE office in the locality where the account has been opened, and apply for a Certificate for the Use of Foreign Exchange Account （see attachment 3） within 10 working days after the date of opening the account.

　　After opening a foreign exchange account under current account for an enterprise with foreign investment, the AOFI shall record the account number, currency, date of opening, and balance ceiling in corresponding columns of the Certificate of Registration and the "AOA". The AOFI shall send the fourth copy of the "AOA" to the SAFE office in the locality where the account has been opened within the first 5 working days of the succeeding month.

　　After opening a foreign exchange account under current account for a domestic entity, the AOFI in an area where the MIS has been employed and supervision over foreign exchange account under current account is exercised through the MIS （hereinafter referred to as MIS area） shall report the information of account opening to the SAFE office in accordance with the Standard on the Interface³⁵ between the MIS and Data of designated foreign exchange banks. The AOFI needs not to return the fourth copy of the AOA to the Chinese-funded domestic entity; and the Chinese-funded domestic entity needs not to apply for a Certificate for the Use of Foreign Exchange Account.

　　Article 13 A domestic entity can only open one foreign exchange account under current account in principle. Separate approval of the SAFE office is not needed for opening a foreign exchange account under current account in a different currency in the same bank.

　　In an MIS area, a qualified domestic entity may apply to the SAFE office for opening two or more foreign exchange accounts under current account in accordance with its actual need. There is no restriction on the number of accounts and the choice of AOFI. The AOFI shall open account for the domestic entity in strict accordance with rules and transmit the information of account opening to the SAFE office concerned via the MIS.

　　In case a domestic entity opens accounts in two or more currencies, or opens two or more accounts under current account, the SAFE office shall prescribe a separate balance ceiling for every account under current account in every currency. The specific breakdown³⁶ of its prescribed balance ceiling may be decided by the domestic entity on its own, provided that the total of the balance ceilings of all its accounts under current account do not exceed its prescribed balance ceiling.

　　Article 14 A domestic entity may either enter its foreign exchange proceeds from current transactions into its foreign exchange account under current account or sell them to the bank. Once the balance of the foreign exchange account under current account exceeds the ceiling, the surplus shall be sold to the bank.

　　Article 15 If the balance of a domestic entity''s foreign exchange account under current account exceeds the ceiling, the AOFI shall inform the entity to sell the surplus in good time. IF the domestic entity fails to go through the procedure of selling the surplus in good time, the AOFI has the right to compulsively exchange the surplus into renminbi in 10 working days after the occurrence of the excess, and inform the domestic entity in 5 working days after the exchange.

　　Article 16 A domestic entity shall, in principle, not transfer its deposits in the foreign exchange account under current account into time deposit. If the transfer is indeed necessary, the entity shall apply for it to the SAFE office in the locality where the account is opened by presenting a written application, the Certificate for the Use of Foreign Exchange Account or the Certificate of Registration, the original AOA, and account statement. Time deposit transferred from the foreign exchange account under current account shall be included in calculating the balance ceiling of the source account under current account.In an MIS area, a domestic entity may transfer its deposits in foreign exchange account under current account into time deposit with the same AOFI. The time deposit shall be included in calculating the balance ceiling of the source account. The AOFI shall send the information on the account opening for the time deposit to the local SAFE office in accordance with the serial³⁷ number of the original AOA for the source account.

　　Article 17 Transfer of foreign exchange funds between foreign exchange accounts under current account of the same nature opened by a domestic entity with different AOFIs is permitted.

　　Chapter III Change of a Foreign Exchange Account under Current Account

　　Article 18 If a domestic entity needs to change the name of account holder³⁸ or adjust the balance ceiling as required by business after opening a foreign exchange account under current account, it shall apply to the SAFE office in the locality where the account has been opened by presenting a written application, the Certificate for the Use of Foreign Exchange Account or the Certificate of Registration, the original AOA, and account statement. Then the change shall be made at the AOFI by presenting the Certificate of Approval for Change of Account （see attachment 4） issued by the said SAFE office. After handling the change, the AOFI shall send the fourth copy of the Certificate of Approval for Change of Account to the said SAFE office in the first 5 working days of the succeeding month.

　　Article 19 If a domestic entity needs to open a foreign exchange account under current account outside its locality of registration as required by business, it shall report to the SAFE office in its locality of registration for record, and apply to the SAFE office in the locality where the account is going to be opened by presenting the Certificate for Outside Account Opening （see attachment 5） issued by the former SAFE office and documents stipulated inArticle 5 of this Rules, and then handle the procedure of opening the account at an AOFI by presenting the AOA issued by the latter SAFE office. The latter SAFE office shall promptly³⁹ inform the former SAFE office in written form of the account opened.

　　A domestic entity''s foreign exchange account under current account opened outside its locality of registration shall be supervised by the SAFE office in the locality where the account is opened. The balance ceiling of the outside account shall be prescribed by this SAFE office in accordance with the entity''s foreign exchange proceeds reflected in the local BOP statistics reporting for the previous year; and be included in calculating the balance ceiling of the region where the account is opened.

　　Chapter IV Closure and Cancellation⁴⁰ of a Foreign Exchange Account under Current Account

　　Article 20 If a domestic entity wants to close a foreign exchange account under current account, it shall apply to the SAFE office, and handle the closing procedure by presenting the "Certificate of Approval for Account Closing" （see attachment 6） issued by the SAFE office. After closing the foreign exchange account, the AOFI shall send the fourth copy of the said Certificate to the SAFE office in the locality where the account was opened within the first 5 working days of the succeeding month.

　　After an outside foreign exchange account of a domestic entity is closed, the SAFE office in the locality where the account was opened shall inform in time the SAFE office in the entity''s locality of registration of the closure of the account in written form.

　　If a domestic entity holds another foreign exchange account under current account of the same nature as the closed one, balance in the closed account may be transferred to that account. If there is no account of the same nature, balance in the closed account shall be sold.

　　Article 21 If a domestic entity''s foreign exchange account under current account has neither receipts nor payments in one year after it is opened, the AOFI shall report the case to the local SAFE office in January of the succeeding year. The SAFE office shall issue a "Notice for the Cancellation of Account" （see attachment 7） to the entity and to the AOFI simultaneously⁴¹.

　　The domestic entity shall go to the AOFI to handle the account closing procedure within 5 working days after receiving the said Notice. If the entity fails to do so beyond the time limit, the AOFI may compulsively close the account and exchange the account balance into renminbi 5 working days after receiving the said Notice. Renminbi from the exchange shall be dealt with in accordance with relevant stipulations of the People''s Bank of China. After closing the account, the AOFI shall send the fourth copy of the "Notice for the Cancellation of Account" to the SAFE office in the locality where the account was opened within the first 5 working days of the succeeding month.

　　Article 22 Once the balance of a foreign exchange account under current account opened by a domestic entity with earmarked proceeds from special sources such as donation, aid, and international postal remittance comes to zero, the account shall be closed in accordance withArticle 20 of this Rules.

　　Chapter V Supervision over a Foreign Exchange Account under Current Account

　　Article 23 An AOFI shall submit to the SAFE office "Monthly Statement of Domestic Entities'' Foreign Exchange Accounts under Current Account" （see attachment 8） for the previous month within the first 5 working days of every month. All SAFE branches shall collect the "Monthly Statement of Domestic Entity''s Foreign Exchange Account under Current Account" submitted by SAFE offices under their respective jurisdiction and then present itemized reports to the SAFE within the first 10 working days of every month.

　　AOFIs in MIS areas shall transmit to SAFE offices the information on foreign exchange accounts under current account via the MIS on a daily basis. AOFIs and SAFE offices there do not have to submit the statement stipulated in the previous paragraph.

　　Article 24 SAFE offices shall conduct annual inspection on the foreign exchange accounts under current account of the domestic entities under their respective jurisdiction Annual inspection shall not be conducted on foreign exchange accounts under current account of domestic entities in MIS areas.

　　Article 25 If a domestic entity that has not opened a foreign exchange settlement account or special account under current account before the implementation of this Rules applies for the opening of a foreign exchange account under current account after the implementation of this Rules, the SAFE office concerned shall approve its application in accordance with this Rules and prescribe a balance ceiling for its account.

　　If a domestic entity that has opened a foreign exchange settlement account and special account under current account before the implementation of this Rules applies for the opening of a foreign exchange account under current account after the implementation of this Rules, the SAFE office concerned shall consolidate⁹ its settlement account and special account in accordance with this Rules, approve its application for opening account, and prescribe a balance ceiling for the account ratified.

　　If a domestic entity that has opened a foreign exchange settlement account and special account under current account before the implementation of this Rules does not apply for opening a foreign exchange account under current account after the implementation of this Rules, its foreign exchange settlement account and special account may be used in accordance with the original scope of receipts and payment and balance ceiling until December 31, 2003.

　　SAFE offices may schedule the account consolidation and balance ceiling ratification for domestic entities under their respective jurisdiction before December 31, 2003 at latest in accordance with their own supervision ability, actual need of work and local conditions.

　　Article 26 The foreign exchange accounts under current account of domestic entities in special economic zones approved by the State Council and subject to close supervision by customs （including bonded⁴² areas, export processing zones, and the diamond exchange） shall still be opened and used in accordance with existing relevant regulations. However, foreign exchange account of said domestic entities in MIS areas shall be incorporated into the MIS.

　　Article 27 A domestic entity or an AOFI violating this Rules shall be punished by the relevant SAFE office in accordance with Regulations on the Exchange System of the People''s Republic of China, Rules on the Administration of Domestic Foreign Exchange Account, and other relevant regulations.

　　Chapter VI Supplementary⁴³ Provisions

　　Article 28 The Certificate for the Use of Foreign Exchange Account and the Certificate of Registration shall be printed exclusively by the SAFE. The "AOA", the "Certificate of Approval for Change of Account", the "Certificate of Record for Outside Account", the "Certificate of Approval for Account Closing" and the "Notice for the Cancellation of Account" shall be designed exclusively by the SAFE and printed by SAFE branches of their own accord. Their term of validity shall be one month after issuance.

　　Article 29 The SAFE shall be responsible for the interpretation⁴⁴ of this Rules.

　　Article 30 This Rules shall enter into force as from October 15, 2002

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收听单词发音

1 detailed
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。

2 implementing
v.实现( implement的现在分词 )；执行；贯彻；使生效
参考例句：
-- Implementing a comprehensive drug control strategy. ――实行综合治理的禁毒战略。来自汉英非文学 - 白皮书 He was in no hurry about implementing his unshakable principle. 他并不急于实行他那不可动摇的原则。来自辞典例句

3 entities
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。

4 autonomous
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。

5 decided
adj.决定了的，坚决的；明显的，明确的
参考例句：
This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。 There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。

6 unify
vt.使联合，统一；使相同，使一致
参考例句：
How can we unify such scattered islands into a nation?我们怎么才能把如此分散的岛屿统一成一个国家呢？ It is difficult to imagine how the North and South could ever agree on a formula to unify the divided peninsula.很难想象南北双方在统一半岛的方案上究竟怎样才能达成一致。

7 entity
n.实体，独立存在体，实际存在物
参考例句：
The country is no longer one political entity.这个国家不再是一个统一的政治实体了。 As a separate legal entity,the corporation must pay taxes.作为一个独立的法律实体，公司必须纳税。

8 authorized
a.委任的，许可的
参考例句：
An administrative order is valid if authorized by a statute.如果一个行政命令得到一个法规的认可那么这个命令就是有效的。

9 consolidate
v.使加固，使加强；(把...)联为一体，合并
参考例句：
The two banks will consolidate in July next year. 这两家银行明年7月将合并。 The government hoped to consolidate ten states to form three new ones.政府希望把十个州合并成三个新的州。

10 consolidated
a.联合的
参考例句：
With this new movie he has consolidated his position as the country's leading director. 他新执导的影片巩固了他作为全国最佳导演的地位。 Those two banks have consolidated and formed a single large bank. 那两家银行已合并成一家大银行。

11 debited
v.记入（账户）的借方( debit的过去式和过去分词 )
参考例句：
Your current account is automatically debited with the amount of your purchase. 你购物的金额会自动记入账戶借方。来自《简明英汉词典》 The money will be debited from your account. 钱会记入你账戶的借方。来自《简明英汉词典》

12 jurisdiction
n.司法权，审判权，管辖权，控制权
参考例句：
It doesn't lie within my jurisdiction to set you free.我无权将你释放。 Changzhou is under the jurisdiction of Jiangsu Province.常州隶属江苏省。

13 quota
n.（生产、进出口等的）配额，（移民的）限额
参考例句：
A restricted import quota was set for meat products.肉类产品设定了进口配额。 He overfulfilled his production quota for two months running.他一连两个月超额完成生产指标。

14 ratified
v.批准，签认（合约等）( ratify的过去式和过去分词 )
参考例句：
The treaty was declared invalid because it had not been ratified. 条约没有得到批准，因此被宣布无效。 The treaty was ratified by all the member states. 这个条约得到了所有成员国的批准。

15 implementation
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。

16 consolidating
v.（使）巩固，（使）加强( consolidate的现在分词 )；（使）合并
参考例句：
These measures are meant for consolidating the system of basic medical care. 这些举措旨在夯实基层医疗体系，让老百姓看大病不必出远门。来自互联网 We are consolidating the Chinese and English versions of our homepage. 我们将为您提供中英文版本一起的主页。来自互联网

17 consolidation
n.合并,巩固
参考例句：
The denser population necessitates closer consolidation both for internal and external action. 住得日益稠密的居民，对内和对外都不得不更紧密地团结起来。来自英汉非文学 - 家庭、私有制和国家的起源 The state ensures the consolidation and growth of the state economy. 国家保障国营经济的巩固和发展。来自汉英非文学 - 中国宪法

18 ratification
n.批准，认可
参考例句：
The treaty is awaiting ratification.条约正等待批准。 The treaty is subject to ratification.此条约经批准后才能生效。

19 supervision
n.监督，管理
参考例句：
The work was done under my supervision.这项工作是在我的监督之下完成的。 The old man's will was executed under the personal supervision of the lawyer.老人的遗嘱是在律师的亲自监督下执行的。

20 restriction
n.限制，约束
参考例句：
The park is open to the public without restriction.这个公园对公众开放，没有任何限制。 The 30 mph speed restriction applies in all built-up areas.每小时限速30英里适用于所有建筑物聚集区。

21 inspection
n.检查，审查，检阅
参考例句：
On random inspection the meat was found to be bad.经抽查，发现肉变质了。 The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。

22 implemented
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

23 stipulated
vt.& vi.规定；约定adj.[法]合同规定的
参考例句：
A delivery date is stipulated in the contract. 合同中规定了交货日期。 Yes, I think that's what we stipulated. 对呀，我想那是我们所订定的。来自辞典例句

24 attachment
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。

25 enacted
制定（法律），通过（法案）( enact的过去式和过去分词 )
参考例句：
legislation enacted by parliament 由议会通过的法律 Outside in the little lobby another scene was begin enacted. 外面的小休息室里又是另一番景象。来自英汉文学 - 嘉莉妹妹

26 postal
adj.邮政的，邮局的
参考例句：
A postal network now covers the whole country.邮路遍及全国。 Remember to use postal code.勿忘使用邮政编码。

27 remittance
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。

28 photocopy
n.影印本；v.影印
参考例句：
The original reproduces clearly in a photocopy.原件复印得十分清晰。 What's wrong with the photocopy machine?复印机出了什么问题？

29 license
n.执照，许可证，特许；v.许可，特许
参考例句：
The foreign guest has a license on the person.这个外国客人随身携带执照。 The driver was arrested for having false license plates on his car.司机由于使用假车牌而被捕。

30 registration
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？

31 memo
n.照会，备忘录；便笺；通知书；规章
参考例句：
Do you want me to send the memo out?您要我把这份备忘录分发出去吗？ Can you type a memo for me?您能帮我打一份备忘录吗？

32 qualified
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。

33 criteria
n.标准
参考例句：
The main criterion is value for money.主要的标准是钱要用得划算。 There are strict criteria for inclusion in the competition.参赛的标准很严格。

34 statistical
adj.统计的，统计学的
参考例句：
He showed the price fluctuations in a statistical table.他用统计表显示价格的波动。 They're making detailed statistical analysis.他们正在做具体的统计分析。

35 interface
n.接合部位，分界面；v.(使)互相联系
参考例句：
My computer has a network interface,which allows me to get to other computers.我的计算机有网络接口可以与其它计算机连在一起。 This program has perspicuous interface and extensive application. 该程序界面明了，适用范围广。

36 breakdown
n.垮，衰竭；损坏，故障，倒塌
参考例句：
She suffered a nervous breakdown.她患神经衰弱。 The plane had a breakdown in the air,but it was fortunately removed by the ace pilot.飞机在空中发生了故障，但幸运的是被王牌驾驶员排除了。

37 serial
n.连本影片，连本电视节目；adj.连续的
参考例句：
A new serial is starting on television tonight.今晚电视开播一部新的电视连续剧。 Can you account for the serial failures in our experiment?你能解释我们实验屡屡失败的原因吗？

38 holder
n.持有者，占有者；(台，架等)支持物
参考例句：
The holder of the office of chairman is reponsible for arranging meetings.担任主席职位的人负责安排会议。 That runner is the holder of the world record for the hundred-yard dash.那位运动员是一百码赛跑世界纪录的保持者。

39 promptly
adv.及时地，敏捷地
参考例句：
He paid the money back promptly.他立即还了钱。 She promptly seized the opportunity his absence gave her.她立即抓住了因他不在场给她创造的机会。

40 cancellation
n.删除，取消
参考例句：
Heavy seas can cause cancellation of ferry services.海上风浪太大，可能须要取消渡轮服务。 Her cancellation of her trip to Paris upset our plan.她取消了巴黎之行打乱了我们的计划。

41 simultaneously
adv.同时发生地，同时进行地
参考例句：
The radar beam can track a number of targets almost simultaneously.雷达波几乎可以同时追着多个目标。 The Windows allow a computer user to execute multiple programs simultaneously.Windows允许计算机用户同时运行多个程序。

42 bonded
n.有担保的，保税的，粘合的
参考例句：
The whisky was taken to bonded warehouses at Port Dundee.威士忌酒已送到邓迪港的保稅仓库。 This adhesive must be applied to both surfaces which are to be bonded together.要粘接的两个面都必须涂上这种黏合剂。

43 supplementary
adj.补充的，附加的
参考例句：
There is a supplementary water supply in case the rain supply fails.万一主水源断了，我们另外有供水的地方。 A supplementary volume has been published containing the index.附有索引的增补卷已经出版。

44 interpretation
n.解释，说明，描述；艺术处理
参考例句：
His statement admits of one interpretation only.他的话只有一种解释。 Analysis and interpretation is a very personal thing.分析与说明是个很主观的事情。

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