Implementing Rules for the Guidelines on Foreign Exchange Control in Connection with Trade in Services

服务贸易外汇管理指引实施细则

SAFE relaxes forex control on trade in services.

Clp Reference: 3800/13.07.18 Promulgated: 2013-07-18 Effective: 2013-09-01

(Issued by the State Administration of Foreign Exchange on July 18 2013 and effective as of September 1 2013.)

Hui Fa [2013] No.30

(国家外汇管理局于二零一三年七月十八日公布,自二零一三年九月一日起施行。)

Article 1: These Rules have been formulated pursuant to the Guidelines on Foreign Exchange Control in Connection with Trade in Services (the Guidelines).

Article 2: These Rules shall apply to foreign exchange receipts and payments on the current account for trade in services, revenue and current transfers, but not to trade in goods (hereinafter collectively referred to as “Receipts and Payments” or “Receipt or Payment”).

汇发 [2013] 30号

Article 3: When organisations and individuals in China carry out Receipts and Payments, they shall carry out reporting thereof in accordance with provisions for the reporting of international receipts and payments.

Financial institutions shall review the reporting documents completed by organisations and individuals in China in accordance with international payment and receipt filings and Article 14 hereof, and submit the information to the State Administration of Foreign Exchange and its (sub-)branches (SAFE) in a timely manner.

第一条 依据《服务贸易外汇管理指引》(以下简称《指引》),制定本细则。

Part One: Reviews of foreign exchange receipts and payments

Article 4: When handling a Receipt or Payment, a financial institution shall conduct a reasonable review of the transaction documents for genuineness and their consistency with the foreign exchange receipt or payment in accordance with the Guidelines and these Rules.

第二条 本细则适用于服务贸易、收益和经常转移等除货物贸易以外的经常项目外汇收支(以下统称服务贸易外汇收支)。

If the transaction documents reviewed by the financial institution fail to evidence the genuineness or lawfulness of the transaction or are inconsistent with the foreign exchange receipt or payment handled by it, the financial institution shall require the organisation or individual in China to provide additional transaction documents.

A financial institution shall act with reasonable due diligence in accordance with the principles of “know your customer” and “know your business”.

第三条 境内机构和境内个人办理服务贸易外汇收支,应按国际收支申报的规定办理申报。

Article 5: A financial institution shall incorporate relevant provisions such as the Guidelines and these Rules into its business operation rules so as to make its specific business operations compliant.

Article 6: When handling a single Receipt or Payment equivalent to at least US$50,000, a financial institution shall review and retain the transaction documents in accordance with the following provisions:

金融机构应按照国际收支申报和本细则第十四条规定审查境内机构和境内个人填写的申报凭证,及时向外汇局报送信息。

(1) international carriage: the shipping invoice, transport document or shipping list;

(2) foreign service cooperation or foreign contracted project: the contract (agreement) and service budget (project budget or project settlement statement);

第一章 外汇收支审查

(3) payment to a foreign party of initial costs in connection with trade in services before the execution of a contract for a foreign contracted project: a written application (including but not limited to the budgeting of the initial costs, the period of their use, the relationship between the overseas payee and the organisation in China, etc.); any unused foreign exchange funds shall be repatriated by the organisation in China in a timely manner;

(4) royalties for use of proprietary rights and franchise fees: the contract (agreement) and invoice (payment notice);

第四条 金融机构办理服务贸易外汇收支业务,应当按照《指引》及本细则的规定对交易单证的真实性及其与外汇收支的一致性进行合理审查。

(5) payment abroad of profits, dividends and extra dividends: the relevant auditor's report on the annual financial statements issued by an accounting firm, the resolution of the board of directors on the distribution of profits and the most recent capital verification report; an organisation in China may pay in accordance with the law interim dividends and extra dividends derived by foreign shareholders;

payment abroad to a foreign partner of profit derived from a foreign-invested partnership: certificate of registration for confirming the foreign partner's capital contribution and the profit distribution resolution; the certificate of registration for confirming the foreign partner's capital contribution may be printed by the financial institution from SAFE's relevant system;

金融机构审查的交易单证无法证明交易真实合法、或与办理的外汇收支不一致的,金融机构应当要求境内机构和境内个人补充其他交易单证。

receipt of profits, dividends and extra dividends in foreign exchange: the profit disposal resolution and the financial statements of the year in question of the overseas organisation;

(6) working funds of a representative office (office); the fund budget;

金融机构应当按照“了解你的客户”、“了解你的业务”的原则合理尽职。

(7) import/export of technology: the contract (agreement) and invoice (payment notice); if the import or export of restricted technology is involved, the organisation or individual in China shall additionally provide the Technology Import-Export Permit issued by the commerce department;

(8) international compensation: the original transaction contract, compensation agreement (compensation clause) and relevant account of, or supporting documentation for, the entire compensation process; or review solely of the court judgment, the award issued by the arbitration institution or the written mediation statement issued by the competent mediation institution;

第五条 金融机构应将《指引》和本细则等相关规定落实到自身业务操作规程中,规范具体业务操作。 2

(9) service trade expenses advanced or shared by an organisation in China or abroad with an affiliated relationship: the original transaction contract, advance or sharing contract (agreement or explanation) and invoice (payment notice); the advance or sharing period may not exceed 12 months;

(10) return of foreign exchange in connection with trade in services: the transaction documents prescribed for the nature of the transaction for which the funds were originally inwardly or outwardly remitted and the relevant account of, or supporting documentation for, the entire foreign exchange return process; the amount of the returned foreign exchange may not exceed the amount originally inwardly or outwardly remitted, and shall be returned by the original route;

第六条 办理单笔等值5万美元以上的服务贸易外汇收支业务,金融机构应按以下规定审查并留存交易单证:

(11) other foreign exchange receipts and payments under trade in services: the contract (agreement) or invoice (payment notice) or other relevant transaction documents.

Article 7: When handling a single foreign payment equivalent to at least US$50,000 in connection with trade in services, the financial institution shall additionally handle it in accordance with the State Administration of Taxation and State Administration of Foreign Exchange, Announcement on Issues Relevant to Tax Record Filing for Foreign Payments in Connection with Trade in Services and Other Such Items (Announcement No.40 of 2013 of the State Administration of Taxation and State Administration of Foreign Exchange).

(一)国际运输项下:运输发票或运输单据或运输清单;

Article 8: When handling a single Receipt or Payment equivalent to US$50,000 or less, the financial institution may, in principle, eschew review of the transaction documents. However, where the nature of the funds of the Receipt or Payment is unclear, the financial institution shall require the organisation or individual in China to submit the transaction documents and it shall conduct a reasonable review thereof.

Article 9: When handling a domestic transfer of foreign exchange in connection with trade in services, the financial institution of the party making the transfer shall review and retain the transaction documents in accordance with the following provisions:

(二) 对外劳务合作或对外承包工程项下:合同(协议)和劳务预算表(工程预算表或工程结算单);

(1) an organisation in China transferring the freight and related charges to an international carrier or international forwarding agency: the invoice;

(2) the general contractor transferring project moneys to a subcontractor in connection with a foreign contracted project: the subcontract and invoice (payment notice);

(三)对外承包工程签订合同之前服务贸易项下前期费用对外支付:申请书(包括但不限于前期费用预算情况、使用时间、境外收款人与境内机构之间的关系等)。未使用完的外汇资金,境内机构应及时调回境内;

where the consortium for a foreign contracted project has determined the entities for foreign-related receipts and payments, and a transfer is made between the receiving or paying entity and another member of the consortium: the relevant contract and invoice (payment notice);

(3) the general contractor transferring relevant charges to a subcontractor in connection with the outsourcing of services: the subcontract and invoice (payment notice);

(四)专有权利使用费和特许费项下:合同(协议)和发票(支付通知);

(4) an organisation in China refunding to an individual relevant expenses advanced by him/her while abroad on business: the relevant receipts for the expenses or expense list;

(5) a domestic transfer of relevant charges in foreign exchange under insurance denominated in foreign exchange: handled in accordance with relevant regulations for foreign exchange control in connection with insurance business;

(五)利润、股息和红利项下对外支付:会计师事务所出具的相关年度财务审计报告、董事会关于利润分配的决议和最近一期的验资报告。境内机构可依法支付中期境外股东所得的股息、红利;

(6) other domestic transfers of foreign exchange in connection with trade in services: handled in accordance with the Tentative Provisions for Domestic Transfers of Foreign Exchange , etc.

Article 10: When handling a withdrawal of cash foreign currency in connection with trade in services, the financial institution shall review and retain the transaction documents in accordance with the following provisions:

外商投资合伙企业外国合伙人所得利润项下对外支付:外国合伙人出资确认登记证明和利润分配决议,其中,外国合伙人出资确认登记证明可由金融机构从外汇局相关系统打印;

(1) withdrawal of cash foreign currency for an advance on the pay of the captain of an oceangoing vessel: the account receipt notice and the shipowner's payment instruction;

(2) withdrawal of cash foreign currency in connection with foreign service cooperation or a foreign contracted project where the destination country (region) is in a state of war, its exchange controls are stringent or its financial conditions are weak: the contract (agreement) and budget;

利润、股息和红利项下收汇:利润处臵决议和境外机构相关年度的财务报表;

(3) withdrawal of cash foreign currency in connection with the working funds of a representative office (office) abroad where the destination country (region) is in a state of war, its exchange controls are stringent or its financial conditions are weak: the budget;

(4) withdrawal by an organisation in China of cash foreign currency in an amount equivalent to US$10,000 or less on average per person of each delegation for travel abroad on business: the budget; and

(六)代表处(办事处)办公经费项下:经费预算表;

(5) other withdrawals of cash foreign currency in connection with trade in services: handled in accordance with the Tentative Measures for the Control of the Receipts and Payments of Cash Foreign Currency of Organisations in China , etc.

Article 11: An organisation or individual in China shall retain the transaction documents relating to each Receipt or Payment for five years for future reference.

(七)技术进出口项下:合同(协议)和发票(支付通知)。属于限制类技术进出口,境内机构和境内个人还应提供商务部门颁发的《技术进出口许可证》;

A financial institution that handles Receipts and Payments shall retain the reviewed transaction documents as business files for five years for future reference.

Article 12: Transaction documents may be either in hard copy format or in an electronic format that complies with laws and regulations and is approved by the financial institution. With respect to transaction documents in electronic format, the financial institution shall print the same after review and approval, retain them by printing them out in paper and affix its stamp thereto.

(八)国际赔偿款项下:原始交易合同、赔款协议(赔款条款)和整个赔偿过程的相关说明或证明材料;或者仅审核法院判决书或仲裁机构出具的仲裁书或有权调解机构出具的调解书等;

For Receipts or Payments handled in tranches, the financial institution shall indicate the amount and date, and affix its business stamp, on the reviewed transaction documents on each occasion.

For transaction documents unilaterally issued by an organisation or individual in China and downloaded over the internet or faxed, the party that submitted the same shall affix a legally valid stamp thereto or sign the same as proof.

(九)具有关联关系的境内外机构代垫或分摊的服务贸易费用项下:原始交易合同、代垫或分摊合同(协议或说明)、发票(支付通知),代垫或分摊期限不得超过12个月;

Article 13: If a transaction document is written in a foreign language, the financial institution may require the applicant to provide a Chinese translation thereof.

Article 14: Receipt and Payment control information reporting documents include Applications for Foreign Remittances, Notices of Foreign Remittances/Acceptance, Applications for Domestic Remittances, Notices of Domestic Payments/Acceptance, Declarations of Foreign-related Revenue, and Declarations of Domestic Revenue.

(十)服务贸易项下退汇:按照原汇入或汇出资金交易性质规定的交易单证和整个退汇过程的相关说明或证明材料,退汇金额不得超过原汇入或汇出金额,且原路汇回;

Receipt and Payment control information reported by organisations and individuals in China shall include:

(1) the transaction document number: in the appropriate space on the reporting document, the contract number and invoice number shall be provided; if there is no transaction document number for the Receipt or Payment itself, the organisation or individual in China may leave the space blank;

(十一)其他服务贸易项下外汇收支:合同(协议)或发票(支付通知)或相关其它交易单证。

(2) advanced or shared service trade expenses and initial costs in connection with trade in services before the execution of a contract for a foreign contracted project: in the space for transaction comments on the reporting document, the words “advanced payment”, “shared” or “initial costs” shall be indicated;

(3) return of foreign exchange in connection with trade in services: confirmation shall be made in the space for returned funds or the words “return of foreign exchange” indicated in the space for transaction comments on the reporting document; and

第七条 办理单笔等值5万美元以上的服务贸易对外支付,金融机构还应按照《国家税务总局 国家外汇管理局关于服务贸易等项目对外支付税务备案有关问题的公告》(国家税务总局 国家外汇管理局公告2013年第40号)的规定办理。

(4) other control information as specified by SAFE.

With respect to Receipt or Payment control information provided by an organisation or individual in China in accordance with this Article, the financial institution shall, in a timely manner, accurately and completely submit the same to SAFE by way of the online reporting system for international receipts and payments within five working days after receipt or payment.

第八条 办理单笔等值5万美元(含)以下的服务贸易外汇收支业务,金融机构原则上可不审核交易单证,但对于资金性质不明确的外汇收支业务,金融机构应要求境内机构和境内个人提交交易单证进行合理审查。

Part Two: Control of deposit abroad

Article 15: For an organisation in China to deposit abroad its foreign exchange revenue derived from trade in services (Deposit Abroad), it shall satisfy the following conditions:

第九条 办理服务贸易境内外汇划转业务,由划付方金融机构按以下规定审查并留存交易单证:

(1) having foreign exchange revenue derived from trade in services and having continuing payment and settlement requirements abroad;

(2) not having committed a violation of exchange control provisions during the last two years;

(一)境内机构向国际运输或国际运输代理企业划转运费及相关费用:发票;

(3) having sound internal management systems for Deposit Abroad;

(4) engaging in trade in services related to trade in goods;

(二)对外承包工程项下总承包方向分包方划转工程款:分包合同和发票(支付通知);

(5) in the case of Deposit Abroad by an enterprise group in China that practises centralised receipt and payment, its domestic foreign exchange funds being subject to centralised application and management; and

(6) other conditions as specified by SAFE.

对外承包工程联合体已指定涉外收付款主体的,收付款主体与联合体其它成员之间划转工程款:相关合同和发票(支付通知);

An enterprise group in China that practises centralised receipt and payment may designate a domestic member enterprise (including a finance company) as the handling enterprise with responsibility for centralised receipt and payment in respect of the overseas foreign exchange revenue derived from trade in services of all of the domestic member enterprises involved in the Deposit Abroad.

Article 16: For Deposit Abroad, an organisation in China shall open a Deposit Abroad foreign exchange account (an Offshore Deposit Account). The amount of funds in Deposit Abroad of an organisation in China, namely the balance of its Offshore Deposit Account, may not be more than 50% of its total foreign exchange revenue derived from trade in services in the previous year. The amount of funds in Deposit Abroad of an enterprise group in China, namely the balance of the handling enterprise's Offshore Deposit Account, may not be more than 50% of the total foreign exchange revenue derived from trade in services of all of the domestic member enterprises in the previous year.

(三)服务外包项下总包方向分包方划转相关费用:分包合同和发票(支付通知);

Article 17: The scope of receipts of an Offshore Deposit Account shall include revenue derived from trade in services and other revenue approved by SAFE. The scope of payments shall include expenditures and repatriations on the current account, as well as other expenditures complying with SAFE provisions.

Article 18: To open an Offshore Deposit Account, an organisation in China shall apply and carry out the procedures for approval to open such an account with its local SAFE on the strength of the following materials:

(四)境内机构向个人归还垫付的公务出国项下相关费用:相关费用单证或者费用清单;

(1) a written application (including but not limited to basic particulars, details of its trade in services, the bank with which the account is to be opened, the period for which it will be used, the amount of funds in Deposit Abroad applied for based on actual requirements, etc.);

(2) the internal management systems for Deposit Abroad;

(五)外汇保险项下相关费用的境内外汇划转业务,按照保险业务外汇管理的有关规定办理;

(3) in the case of a Deposit Abroad of an enterprise group in China that practises centralised receipt and payment, a list of the domestic member enterprises involved in the Deposit Abroad and the agreements of the domestic member enterprises consenting to centralised receipt and payment shall additionally be submitted; and

(4) other materials as required by SAFE.

(六)其他服务贸易境内外汇划转业务,按照《境内外汇划转管理暂行规定》等办理。

In the case of a Deposit Abroad of an enterprise group in China that practises centralised receipt and payment, the handling enterprise shall carry out the procedures for approval to open an Offshore Deposit Account with its local SAFE. If a domestic member enterprise and the handling enterprise are under the jurisdiction of different SAFEs, SAFE of the place where the handling enterprise is located shall, when carrying out the procedures for approval to open an Offshore Deposit Account, send a Letter of the XX (Sub-)Branch of the State Administration of Foreign Exchange Seeking Comments on Deposit Abroad of Foreign Exchange Revenue Derived from Trade in Services (a Comment Letter; see Annex 1) to the SAFE of the place where the domestic member enterprise is located, which shall respond in writing to the SAFE of the place where the handling enterprise is located within three working days of receipt of the Comment Letter.

Article 19: Within 10 working days after opening an Offshore Deposit Account, the organisation in China shall report information such as the bank, account number and account currency in writing to its local SAFE for the record. In the event of a change in the basic particulars of an Offshore Deposit Account, the changed particulars shall be reported in writing to the local SAFE for the record within 10 working days from the date on which it became aware of the relevant particulars. When an organisation in China closes an Offshore Deposit Account, it shall report the same to its local SAFE for the record on the strength of the notice of account closure from the overseas bank within 10 working days from the account closure date and repatriate the balance.

第十条 办理服务贸易外币现钞提取业务,金融机构应按以下规定审查并留存交易单证:

Article 20: The repatriation of foreign exchange funds from an Offshore Deposit Account into a current account foreign exchange account in the same name or an account for the centralised application and management of domestic foreign exchange funds shall be carried out directly with the financial institution.

Article 21: If an organisation in China wishes to change the bank with which its Offshore Deposit Account is opened, the scope of receipts or payments thereof, the period of use thereof or increase the amount of funds in Deposit Abroad, it shall carry out the procedures for approval of the change with its local SAFE on the strength of a written application. In the case of an enterprise group in China, the handling enterprise shall carry out the procedures for approval of the change.

(一)国际海运船长借支项下提取外币现钞:收账通知和船东付款指令;

Article 22: The receipts and payments of an Offshore Deposit Account shall have genuine and lawful underlying transactions and comply with the relevant laws of China and the country (or region) where the bank is located.

Within 20 working days after the end of each quarter, the organisation in China shall submit to its local SAFE the bank statements for the Offshore Deposit Account, with such statements bearing the legally effective stamp of the organisation in China.

(二)赴战乱、外汇管制严格、金融条件差的国家(地区), 对外劳务合作或对外承包工程项下提取外币现钞:合同(协议)和预算表;

Article 23: With respect to the Deposit Abroad of an organisation in China, the organisation in China shall submit information on the receipts, payments and balance of the Offshore Deposit Account by way of the application service platform of the State Administration of Foreign Exchange in accordance with relevant provisions on the reporting of international receipts and payments. In the case of the Deposit Abroad of an enterprise group in China, the handling enterprise shall submit the relevant information.

Article 24: When an organisation in China carries out foreign exchange receipts and payments through its Offshore Deposit Account, it shall retain the corresponding transaction documents for five years for future reference in accordance with the Guidelines and these Rules.

(三)赴战乱、外汇管制严格、金融条件差的国家(地区),境外代表处(办事处)办公经费项下提取外币现钞:预算表;

Article 25: The State Administration of Foreign Exchange may revise the qualification conditions and period of Deposit Abroad, the amount deposited, repatriation requirements, etc. based on the international balance of payments and exchange control requirements.

Part Three: Oversight

(四)境内机构公务出国项下每个团组平均每人提取外币现钞金额在等值1万美元(含)以下的:预算表;

Article 26: SAFE shall conduct offsite monitoring of Receipts and Payments by way of the foreign exchange monitoring system, and conduct offsite checks, and onsite checks/inspections of organisations and individuals in China with irregularities in their foreign exchange receipts and payments. It shall conduct offsite checks, and onsite checks/inspections of the compliance of the handling of Receipts and Payments by financial institutions and the timeliness, completeness and accuracy in the submission of the relevant information.

Article 27: When SAFE needs to conduct an onsite check of an organisation or individual in China and the relevant financial institution, it shall issue a Notice of Onsite Check by the XX (Sub-)Branch of the State Administration of Foreign Exchange (an “Onsite Check Notice”; see Annex 2), and may conduct the onsite check by one or more of the following means:

(五)其他服务贸易外币现钞业务按照《境内机构外币现钞收付管理暂行办法》等办理。

(1) requiring the organisation or individual in China being checked and the relevant financial institution to submit the relevant transaction documents and written explanatory materials;

(2) interviewing the legal representative of the organisation in China being checked or the person authorised by him/her, or the individual in China and the person in charge of the relevant financial institution or the person authorised by him/her to question, and verify matters with, them in person;

第十一条 境内机构和境内个人应留存每笔服务贸易外汇收支相关交易单证5年备查。

(3) reviewing onsite and taking copies of financial accounting materials and relevant documents of the organisation or individual in China being checked and the relevant financial institution; and

(4) other necessary means of onsite checking.

金融机构办理服务贸易外汇收支业务,应当将审查后的交易单证作为业务档案留存5年备查。

Article 28: An organisation or individual in China and the relevant financial institution shall give a true account of matters in accordance with the following provisions, provide the relevant documentation and cooperate with SAFE in conducting the onsite check, and may not refuse or obstruct the same or withhold information:

(1) if SAFE demands that the organisation or individual in China and the relevant financial institution provide relevant written materials, it/he/she shall submit a written report and relevant supporting documentation to SAFE within 10 working days from the date of receipt of the Onsite Check Notice;

第十二条 交易单证可以是纸质形式或者是符合法律法规规定且被金融机构认可的电子形式。电子形式的交易单证,金融机构审查认可后应当打印纸质文件留存,并在纸质文件上签章。

(2) if SAFE interviews the legal representative of the organisation in China being checked or the person authorised by him/her, or the individual in China and the person in charge of the relevant financial institution or the person authorised by him/her, the aforementioned persons shall present themselves at SAFE to give an account of relevant matters within 10 working days from the date of receipt of the Onsite Check Notice;

(3) if SAFE reviews onsite or takes copies of relevant documentation of the organisation or individual in China being checked and the relevant financial institution, it/he/she shall duly carry out the relevant preparation work as required by SAFE; or

分次办理的服务贸易外汇收支业务,金融机构每次应在审查后的交易单证上注明金额、日期,加盖业务印章。

(4) if SAFE takes another means of onsite checking, the organisation or individual in China and the relevant financial institution shall duly carry out the relevant preparation work as required by the SAFE.

Part Four: Legal liability

由境内机构和境内个人单方面出具的、通过网络下载或传真的交易单证,应当由提交人加盖具有法律效力的印章或签字证明。

Article 29: Organisations and individuals in China and financial institutions shall handle Receipts and Payments in accordance with these Rules and other related provisions, and violations of provisions shall be penalised by SAFE in accordance with relevant provisions such as the PRC Foreign Exchange Control Regulations (the Regulations).

Article 30: If a financial institution, in handling a Receipt or Payment, fails to conduct a reasonable review of the genuineness of the transaction documents and their consistency with the foreign exchange receipt or payment in accordance with provisions, SAFE shall, in accordance with Article 47 of the Regulations, order it to rectify the matter within a specified period of time, confiscate its illegal income and fine it not less than Rmb200,000 and not more than Rmb1 million. If the circumstances are serious or if it fails to rectify the matter by the deadline, SAFE shall order it to cease engaging in the relevant business.

第十三条 交易单证以外国文字表述的,金融机构可要求申请人提供中文译本。

Article 31: Where any of the acts set forth below is committed, SAFE shall, in accordance with Article 48 of the Regulations, order rectification, give a warning and impose a fine of up to Rmb300,000, in the case of an organisation in China, or of up to Rmb50,000, in the case of an individual:

(1) failing to report Receipt and Payment information in accordance with these Rules and related provisions;

第十四条 服务贸易外汇收支管理信息申报凭证包括《境外汇款申请书》、《对外汇款/承兑通知书》、《境内汇款申请书》、《境内付款/承兑通知书》、《涉外收入申报单》和《境内收入申报单》。

(2) failing to submit valid documents or information in accordance with these Rules and related provisions or providing documents or information that are untrue;

(3) failing to carry out procedures for the approval of an Offshore Deposit Account in accordance with provisions;

境内机构和境内个人申报的服务贸易外汇收支管理信息包括:

(4) failing to carry out fund receipt or payment through the Offshore Deposit Account in accordance with provisions;

(5) refusing or obstructing an inspection or check conducted by the exchange control authority in accordance with the law; or

(一)交易单证号:在申报凭证相应栏目中填写合同号、发票号。服务贸易外汇收支本身无交易单证号的,境内机构和境内个人可不填写;

(6) failing to retain relevant transaction documents in accordance with these Rules and related provisions or failing to retain complete documentation.

Article 32: If a transaction is fabricated or if a payment of foreign exchange in connection with trade in services is carried out by means such as deliberately breaking up a large payment into smaller payments, penalties shall be imposed in accordance with Article 39 of the Regulations. If a transaction is fabricated or if a receipt of foreign exchange in connection with trade in services is carried out by means such as deliberately breaking up a large receipt into smaller receipts, penalties shall be imposed in accordance with Article 41 of the Regulations.

(二)代垫或分摊的服务贸易费用和对外承包工程签订合同之前服务贸易项下前期费用:应在申报凭证的交易附言栏目中标明“代垫”、“分摊”或“前期费用”字样;

Article 33: If the balance in the Offshore Deposit Account of an organisation in China exceeds the approved amount of funds in Deposit Abroad, thus violating Article 16 hereof, penalties shall be imposed in accordance with Article 39 of the Regulations.

Part Five: Supplementary provisions

(三)服务贸易项下退汇:应在申报凭证的退款栏目中进行确认或在交易附言栏目中标明“退汇”字样;

Article 34: The following terms herein shall have the meanings assigned to them below:

(1) “organisation in China” means a state authority, enterprise, public institution, association, military unit, etc. in the People's Republic of China, and excludes diplomatic or consular offices of foreign countries in China and representative offices of international organisations in China;

(四)外汇局规定的其他管理信息。

(2) “individual in China” means a citizen of China or a foreign national who has been resident in the People's Republic of China for a continuous period of at least one year, and excludes foreign affairs personnel of foreign countries stationed in China and representatives of international organisations stationed in China;

(3) “enterprise group in China” means a legal person conglomerate consisting of a parent company, subsidiaries and other member enterprises or organisations registered in the People's Republic of China in accordance with the law and tied together by capital (excluding financial institutions);

对于境内机构和境内个人按照本条规定填报的服务贸易外汇收支管理信息,金融机构应于收付款后5个工作日内及时、准确、完整地通过国际收支网上申报系统向外汇局报送。

(4) “affiliated relationship” means a direct or indirect control relationship or relationship of material influence exists between an organisation in China and an organisation abroad;

(5) “deliberately breaking up a large receipt or payment into smaller receipts or payments” means that an organisation or individual in China carries out frequent Receipts or Payments with the same foreign payee (payer) on the same day, alternate days or several days in succession with the aim of circumventing foreign exchange limit controls.

第二章 存放境外管理

Article 35: A foreign exchange receipt or payment of an organisation in China in connection with a donation shall be handled in accordance with the State Administration of Foreign Exchange, Circular on Issues Relevant to Exchange Control in Connection with Donations of Organisations in China ( Hui Fa [2009] No.63).

Article 36: The State Administration of Foreign Exchange is in charge of interpreting these Rules.

第十五条 境内机构服务贸易外汇收入存放境外(以下简称存放境外),应当具备下列条件:

Article 37: These Rules shall be effective as of September 1 2013.

Annex 1: Letter of the XX (Sub-)Branch of the State Administration of Foreign Exchange Seeking Comments on Deposit Abroad of Foreign Exchange Revenue Derived from Trade in Services (omitted)

(一)具有服务贸易外汇收入且在境外有持续的支付结算需求;

Annex 2: Notice of Onsite Check by the XX (Sub-)Branch of the State Administration of Foreign Exchange (omitted)

clp reference:3800/13.07.18(2)prc reference:汇发 [2013] 30号promulgated:2013-07-18effective:2013-09-01

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