转发财政部关于印发中央国家机关和事业单位差旅费管理办法的通知
交通部办公厅
转发财政部关于印发中央国家机关和事业单位差旅费管理办法的通知
厅财字[2006]382号
部属各单位、部管各社团：
现将《财政部关于印发<中央国家机关和事业单位差旅费管理办法>的通知》(财行[2006]313号)转发给你们，请遵照执行。
二○○六年十一月二十八日
财政部关于印发《中央国家机关和事业单位差旅费管理办法》的通知
财行[2006]313号
国务院各部委、各直属机构：
经国务院批准，现将《中央国家机关和事业单位差旅费管理办法》(以下简称《办法》)印发给你们，请结合实际情况，认真贯彻执行。现将有关具体事项通知如下：
一、本《办法》在公务人员出差等方面进行了重大改革，这是落实党中央提出的改革完善公务活动接待制度的重要举措，各单位要高度重视。
二、本《办法》从2007年1月1日起实施后，各地区定点饭店的确定，以及定点饭店的相关信息汇总、发布等工作需要一段时间完成。在此期间，出差人员住宿主要以各地区、各单位的内部宾馆、招待所为主。内部宾馆、招待所接待条件不具备的，一般应住宿在社会上三星级及三星级以下的宾馆、饭店。出差人员暂时按照副部长级人员每人每天600元、司局级人员每人每天300元、处级以下人员每人每天150元标准以下凭据报销。
各地区饭店定点工作完成后，将另行通知。
三、请各单位将收集到的各方面反映及时反馈我部。
附件：中央国家机关和事业单位差旅费管理办法
二○○六年十一月十三日
附件：
中央国家机关和事业单位差旅费管理办法
第一章 总则
第一条 为了保证出差人员工作与生活的需要，规范差旅费管理，完善公务活动接待制度，制定本办法。
第二条 本办法适用于中央国家机关和事业单位，包括中央驻北京市以外地区的国家机关和事业单位。
第三条 差旅费开支范围包括城市间交通费、住宿费、伙食补助费和公杂费。
第四条 城市间交通费和住宿费在规定标准内凭据报销，伙食补助费和公杂费实行定额包干。
第五条 各单位要建立健全出差审批管理制度，严格控制出差人数和天数。严肃财经纪律，加强廉政建设，不得向下级单位或其他单位转嫁差旅费。
第二章 城市间交通费
第六条 出差人员要按照规定等级乘坐交通工具，凭据报销城市间交通费。未按规定等级乘坐交通工具的，超支部分自理。
(一)出差人员乘坐交通工具的等级见下表：
(二)出差人员乘坐飞机要从严控制，出差路途较远或出差任务紧急的，经单位司局以上领导批准方可乘坐飞机。单位级别在司局级以下的，需经本单位领导批准方可乘坐飞机。
(三)副部长以及相当职务的人员出差，因工作需要，随行一人可以乘坐火车软席或轮船一等舱、飞机头等舱。
第七条 乘坐火车，从当日晚8时至次日晨7时乘车6小时以上的，或连续乘车超过12小时的，可购同席卧铺票。符合规定而未购买卧铺票的，按实际乘坐的硬座票价的80％给予补助。可以乘坐软卧而改乘硬卧的，不再给予补助。
第八条 乘坐飞机，往返机场的专线客车费用、民航机场管理建设费和航空旅客人身意外伤害保险费(限每人每次一份)，凭据报销。
第三章 住宿费
第九条 财政部根据各地的经济发展水平和物价水平，分别确定各级别人员的住宿费开支标准上限。
第十条 中央国家机关工作人员出差实行定点住宿。住宿标准：副部长级人员住套间，司局级人员住标准间，处级以下人员两人住一个标准间。
出差人员必须到定点饭店住宿，住宿费按照定点饭店的收费标准凭据报销。因特殊情况未到定点饭店住宿的，在出差地住宿费开支标准上限以内凭据报销。
出差到没有定点饭店的地方，住宿费在所在地、市、州住宿费开支标准上限以内凭据报销。
定点饭店通过招标、协商方式确定，名单另行公布。
第十一条 中央事业单位工作人员出差暂不实行定点住宿，其住宿费在出差地住宿费开支标准上限以内凭据报销。
第十二条 出差人员无住宿费发票，一律不予报销住宿费。
第四章 伙食补助费
第十三条 出差人员的伙食补助费按出差自然(日历)天数实行定额包干，每人每天50元。
第十四条 出差人员由接待单位统一安排伙食的，不实行包干办法。出差人员应向接待单位交纳伙食费，回所在单位如实申报，每人每天在50元以内凭接待单位收据据实报销。接待单位收取的伙食费用于抵顶招待费开支。
第五章 公杂费
第十五条 出差人员的公杂费按出差自然(日历)天数实行定额包干，每人每天30元，用于补助市内交通、通讯等支出。
第十六条 出差人员由所在单位、接待单位或其他单位免费提供交通工具的，应如实申报，公杂费减半发放。
第六章 参加会议等的差旅费
第十七条 工作人员外出参加会议，会议统一安排食宿的，会议期间的住宿费、伙食补助费和公杂费由会议主办单位按会议费规定统一开支，在途期间的住宿费、伙食补助费和公杂费回所在单位按照差旅费规定报销。小型调查研究会等不统一安排食宿的，会议期间和在途期间的住宿费、伙食补助费和公杂费均回所在单位按照差旅费规定报销。
第十八条 到基层单位实(见)习、工作锻炼、支援工作以及各种工作队等人员，在途期间的住宿费、伙食补助费和公杂费按照差旅费开支规定执行；在基层单位工作期间，每人每天发放伙食补助费15元，不报销住宿费和公杂费。
第七章 调动、搬迁的差旅费
第十九条 工作人员因调动工作所发生的城市间交通费、住宿费、伙食补助费和公杂费，按出差的有关规定执行。
工作人员调动工作，一般不得乘坐飞机。
工作人员因调动工作所发生的行李、家具等托运费，在每人每公里1元以内凭据报销，超过部分自理。
以上发生的各项费用，由调入单位报销。
第二十条 与工作人员同住的家属(父母、配偶、未满16周岁的子女和必须赡养的家属)，如果随同调动，其城市间交通费、住宿费、伙食补助费和公杂费，以及行李、家具托运费等，由调入单位按被调动人员的标准报销。已满16周岁的子女随同被调动人员调动所发生的各项费用，按一般工作人员标准报销。
被调动人员的同住家属，应与被调动人员同行。暂时不能同行的，经调入单位同意，可暂留原地。其以后迁移时的旅费，以及被调动人员的非同住家属，经批准迁到被调动人员的工作单位所在地的旅费，均由被调动人员的调入单位报销。
第二十一条 职工搬迁家属的路费。按有关规定，并经组织批准，将原未随同本人居住的配偶(非就业人员)及其同住亲属迁至工作单位所在地的，由工作人员所在单位按第二十条规定报销旅费。
第二十二条 由部队转业到地方工作的干部，其差旅费按照解放军总后勤部的有关规定，由所在部队按合理路线、规定标准计算发给，到达调入单位后结算，多退少补，作为增加或减少单位的差旅费处理。
第八章 附则
第二十三条 工作人员出差或调动工作期间，事先经单位领导批准就近回家省亲办事的，其绕道交通费，扣除出差直线单程交通费，多开支的部分由个人自理。绕道和在家期间不予报销住宿费、伙食补助费和公杂费。
第二十四条 工作人员出差期间，因游览或非工作需要的参观而开支的费用，均由个人自理。出差人员不准接受违反规定用公款支付的请客、送礼、游览。各接待单位要根据各类出差人员住宿费限额标准和伙食补助费包干标准适当安排，不得以任何名义免收或少收食宿费。对弄虚作假，虚报冒领，违反规定的，应按照有关规定严肃处理。
第二十五条 国务院机关事务管理局可根据本办法制定补充办法，并报财政部备案。各单位可根据本办法，结合本单位实际情况制定具体规定。实行垂直管理体制的部门可根据本办法，结合本部门实际情况制定具体规定，报财政部备案。
第二十六条 中国共产党、各民主党派、各人民团体直属机关，参照本办法执行；中国人民解放军和中国人民武装警察部队的差旅费管理办法，由总后勤部参照本办法另行规定。
第二十七条 本办法自2007年1月1日起实行。财政部《关于印发<中央国家机关、事业单位工作人员差旅费开支的规定>的通知》(财文字[1996]2号)同时废止。
第二十八条 本办法由财政部负责解释
对侨资企业、外资企业、中外合资经营企业外汇管理施行细则(附英文)
国家外管局
对侨资企业、外资企业、中外合资经营企业外汇管理施行细则(附英文)
一九八三年七月十九日国务院批准
一、为贯彻执行《中华人民共和国外汇管理暂行条例》第五章的规定，特制定本细则。
二、《中华人民共和国外汇管理暂行条例》第五章所称侨资企业，是指在中国境内注册登记，独立经营或者同国内企业合作生产、合作经营的华侨或港澳同胞资本的公司、企业和其他经济组织；外资企业，是指在中国境内注册登记，独立经营或者同中国企业合作生产、合作经营的外国资本的公司、企业和其他经济组织；中外合资经营企业，是指华侨或港澳同胞资本的或外国资本的公司、企业和其他经济组织或个人，在中国境内同中国的公司、企业或其他经济组织共同举办、合资经营的企业。
三、侨资企业、外资企业、中外合资经营企业的一切外汇收付，必须遵照《中华人民共和国外汇管理暂行条例》和本细则的规定办理。
四、侨资企业、外资企业、中外合资经营企业，应在中国境内的中国银行或者经国家外汇管理局或其分局批准的其他银行开立人民币存款帐户和外汇存款帐户，由开户银行监督收付。在申请开户时，应交验中华人民共和国工商行政管理局发给的营业执照。
五、在中国从事合作开采海洋石油资源的外资企业，其独自承担的勘探资金和合作开发、合作生产的资金，准许存放在经中方同意的外国或者港澳地区的银行。
六、除本细则第五条规定者外，侨资企业、外资企业、中外合资经营企业，如需在外国或者港澳地区开立外汇存款帐户，必须向国家外汇管理局或其分局申请批准。经批准在外国或港澳地区开立外汇存款帐户者，须于每季度终了后三十天内向国家外汇管理局或其分局报告外汇存款帐户的收付情况。
七、按本细则第四条规定在中国境内的银行开立外汇存款帐户者，一切外汇收入都必须存入其外汇存款帐户，其正常业务的外汇支出，可以从其外汇存款帐户中支付。
八、在中国从事合作开采海洋石油资源的外资企业，为执行合同规定的石油作业，可以在中国境外直接向其外籍职工、外国承包者和供应商支付工资、薪金、采购物品货款和各项劳务、服务费用。外籍职工、外国承包者在中国境内取得的收入，应当按照中华人民共和国税法规定缴纳税款。
九、侨资企业、外资企业、中外合资经营企业必须按期向国家外汇管理局或其分局报送下列报表，并附详细文字说明。
1．每年三月三十一日前报送上年十二月三十一日的资产负债表、上年度损益计算书和外汇收支报告表；随附在中华人民共和国登记注册的会计师的查帐报告。
2．每年十二月一日以前报送下年度外汇收支预算表（遇有修改，应随时补报）。
国家外汇管理局或其分局有权要求侨资企业、外资企业、中外合资经营企业提供有关外汇业务的情况并检查其外汇收支情况。
十、侨资企业、外资企业、中外合资经营企业必须按照国家外汇管理局公布的外汇牌价办理外汇兑换；企业的产品出口可按中国进出口贸易结汇的有关规定办理。
十一、侨资企业、外资企业、中外合资经营企业出口所得的外汇，除经国家外汇管理局或其分局批准者外，应调回存入开户银行帐户，并办理出口外汇核销手续。
十二、侨资企业、外资企业、中外合资经营企业与中国境内的机关、企业（包括侨资企业、外资企业、中外合资经营企业）或者个人之间的结算，除下列情况外，都应当使用人民币。
1．生产的产品如系中国需要进口的商品，售给中国经营外贸业务的单位或者其他企业，经中国外贸主管机关批准，供需双方商定，可参照国际市场价格，以外币计价、结算。
2．因生产需要购买中国经营外贸业务单位经营的出口商品和进口商品，经中国外贸主管机关批准，供需双方商定，可参照国际市场价格，以外币计价、结算。
3．同中国建筑单位签订建筑合同，经国家外汇管理局或其分局批准，可以外币计价、结算。
4．根据国务院规定，或者经国家外汇管理局或其分局批准，可以外币计价、结算的其他项目。
凡经批准以外币计价、结算者，均可通过其外汇存款帐户办理收付。
十三、侨资企业、外资企业、中外合资经营企业的华侨投资者或者外国投资者依法纳税后的纯利润和其它正当收益，可以向开户银行申请，汇出境外，从其外汇存款帐户中支付。申请时，应提交企业董事会或相当于董事会的权力机构的分配利润的决议书、纳税凭证以及载有收益分配条款的合同。
侨资企业、外资企业、中外合资经营企业的华侨投资者或者外国投资者，如要将外汇资本转移到中国境外，须向国家外汇管理局或其分局申请，从企业的外汇存款帐户中支付汇出。
十四、在中国从事合作开采海洋石油、煤炭等资源和从事其他合作、合资经营的侨资企业、外资企业、中外合资经营企业，按照中外双方合同规定用产品回收资本和分配利润的，华侨投资者或者外国投资者提取和拥有的其份额内的产品可以运出，但必须汇回应在中华人民共和国缴纳的税款和其他应付的款项。如在中国境内出售，应当按照本细则第十二条的规定办理；其销售所得的外汇，在缴纳税款和其他应付的款项后可以汇出。
十五、侨资企业、外资企业、中外合资经营企业中的外籍职工或港澳职工的工资和其他正当收益，依法纳税后可以汇出，汇出金额超过百分之五十的比例时，可以向国家外汇管理局或其分局申请，汇出外汇均从其企业的外汇存款帐户中支付。
十六、侨资企业、外资企业、中外合资经营企业，经批准在外国或港澳地区设立的分支机构或办事机构，其所需外汇经费，经国家外汇管理局或其分局批准，可以按期从其外汇存款帐户中支付汇出。
十七、侨资企业、外资企业、中外合资经营企业可以直接向外国或港澳地区的银行或企业借入外汇资金，但是应报国家外汇管理局或其分局备案。
十八、依法停业的侨资企业、外资企业和中外合资经营企业，应当在中国财政、税务和外汇管理机关的共同监督下，按期清理。华侨投资者或外国投资者，应对其在中国境内的未了税务债务事项负责。清理结束后，华侨投资者或外国投资者所有的或所分得的资金，如要求汇出境外，可以向国家外汇管理局或其分局申请，从原企业的外汇存款帐户中支付汇出。
十九、在中国境内设立的侨资银行、外资银行、中外合资银行和其他金融机构，其外汇收支的管理办法由国家外汇管理局另行规定。
二十、本细则经国务院批准，由国家外汇管理局发布施行。(附英文)
RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL REGULA-TIONS RELATING TO ENTERPRISES WITH OVERSEAS CHINESE CAPITAL, FOREIGN-CAPITAL ENTERPRISES AND CHINESE-FOREIGN EQUITY JOINT VENTURES
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)
RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL REGULA-
TIONS RELATING TO ENTERPRISES WITH OVERSEAS CHINESE CAPITAL, FOREIGN-
CAPITAL ENTERPRISES AND CHINESE-FOREIGN EQUITY JOINT VENTURES
(Approved by the State Council of the People's Republic of China
on July 19, 1983 and promulgated by the State Administration of Foreign
Exchange Control on August 1, 1983)
Article 1
These Rules are formulated for implementing the provisions of Chapter V of
the Interim Regulations on Foreign Exchange Control of the People's
Republic of China.
Article 2
In Chapter V of the Interim Regulations on Foreign Exchange Control of the
People's Republic of China, the term "enterprises with overseas Chinese
capital" refers to corporations, enterprises or other economic entities
registered in China with overseas Chinese capital or capital of
compatriots in the Hongkong and Macao regions, and managed independently
or jointly with Chinese enterprises; the term "foreign-capital
enterprises" refers to corporations, enterprises or other economic
entities registered in China with foreign capital, and managed
independently or jointly with Chinese enterprises; the term "Chinese-
foreign equity joint ventures" refers to enterprises jointly established,
owned and run in China by corporations, enterprises, other economic
entities or individuals with overseas Chinese capital, capital of
compatriots in the Hongkong and Macao regions or foreign capital and
Chinese corporations, enterprises or other economic entities.
Article 3
For all foreign exchange receipts and payments, enterprises with overseas
Chinese capital, foreign-capital enterprises and Chinese-foreign equity
joint ventures must act in accordance with the provisions in the Interim
Regulations on Foreign Exchange Control of the People's Republic of China
as well as these Rules.
Article 4
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures shall open Renminbi deposit accounts
and foreign exchange deposit accounts in China with the Bank of China or
its branch banks or any other banks approved by the State Administration
of Foreign Exchange Control (SAFEC) or its branch offices, payments and
receipts in these accounts being subject to the supervision of the bank
with which the enterprises have established accounts. When applying for
the opening of the accounts, the enterprises shall submit for verification
their business licenses issued by the State Administration for Industry
and Commerce of the People's Republic of China.
Article 5
The exploration fund and the fund for cooperative development and
cooperative production provided unilaterally by a foreign-capital
enterprise engaged in cooperative exploitation of offshore petroleum
resources in China are permitted to be deposited with the agreement of the
Chinese side in a bank, of a foreign country or of the Hongkong or Macao
region.
Article 6
Should they find it necessary to open foreign exchange deposit accounts
with banks abroad or in the Hongkong and Macao regions other than the
accounts opened in accordance with Article 5 of these Rules, enterprises
with overseas Chinese capital, foreign-capital enterprises and Chinese-
foreign equity joint ventures shall apply to SAFEC or its branch offices
for approval. The enterprises concerned shall submit to SAFEC or its
branch offices quarterly statements of payments into and withdrawal from
such accounts within 30 days as of the end of each and every quarter.
Article 7
All foreign exchange receipts of enterprises maintaining foreign exchange
accounts with banks in China in accordance with Article 4 of these Rules,
must be deposited in the said accounts and all their foreign exchange
disbursements incurred in normal business operations can be effected
through these accounts.
Article 8
For the implementation of the petroleum operations specified in their
contracts, the foreign-capital enterprises engaged in cooperative
exploitation of offshore petroleum resources may pay directly outside
China wages, salaries, cost of procurements, various labour costs and
service charges to foreign workers and staff members, foreign
subcontractors and suppliers. The foreign workers and staff members and
foreign subcontractors shall pay taxes on their income derived from China
in accordance with the provisions of the tax law of the People's Republic
of China.
Article 9
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures shall submit within the prescribed
time limit to the SAFEC or its branch offices the following statements
with explanatory notes in detail:
(1) Balance sheet as of December 31 of the previous year, profit and loss
statement and statement of receipts and payments of foreign exchange for
the previous year shall be submitted before March 31 of each year, along
with audit reports by accountants registered in the People's Republic of
China.
(2) Budget of foreign exchange receipts and payments for the coming year
shall be submitted before December 1 of each year (subsequent amendments,
if any, shall be reported immediately).
The SAFEC and its branch offices are authorized to request the enterprises
with overseas Chinese capital, foreign-capital enterprises and Chinese-
foreign equity joint ventures to provide information about their business
activities involving foreign exchange, and to check on their foreign
exchange incomes and expenditures.
Article 10
Any currency conversion of enterprises with overseas Chinese capital,
foreign-capital enterprises and Chinese-foreign equity joint ventures must
be conducted according to the official rates of foreign exchange quoted by
the SAFEC; the export of the products of these enterprises may be dealt
with in accordance with the relevant provisions governing China's foreign
trade exchange conversions.
Article 11
Except where otherwise approved by the SAFEC or its branch offices, the
foreign exchange receipts realized from exports by the enterprises with
overseas Chinese capital, foreign-capital enterprises and Chinese-foreign
equity joint ventures shall be transferred back and credited to their
foreign exchange deposit accounts with banks in China and the enterprises
shall also go through the procedure of cancelling their commitments for
foreign exchange receipts from these exports.
Article 12
Renminbi shall be used in the settlement of accounts between enterprises
with overseas Chinese capital, foreign-capital enterprises or Chinese-
foreign equity joint ventures on the one hand, and agencies, enterprises
(including enterprises with overseas Chinese capital, foreign-capital
enterprises, Chinese-foreign equity joint ventures), or individuals in
China on the other, except in the following cases:
(1) For products manufactured by these enterprises and sold to Chinese
entities or enterprises engaged in foreign trade which would otherwise
have to import, foreign currencies may be used in pricing and in
settlement of accounts, provided that prior approval by Chinese foreign
trade authorities has been obtained and that agreement on this arrangement
has been reached between seller and buyer; the prices of the products may
be such as to be commensurate with those current in world markets.
(2) If enterprises with overseas Chinese capital, foreign-capital
enterprises and Chinese-foreign equity joint ventures purchase, for the
sake of production, the commodities to be exported or imported by Chinese
entities engaged in foreign trade, foreign currencies may be used in
pricing the said commodities with reference to those current in world
markets and in settlement of accounts, with prior approval of Chinese
foreign trade authorities and arrangement between seller and buyer.
(3) Foreign currencies may be used in pricing and in the settlement of
accounts related to construction work performed by Chinese construction
entities according to contracts, provided that prior approval from the
SAFEC or its branch offices has been obtained.
(4) Other items which can be priced and settled in foreign currencies are
prescribed by the State Council or approved by the SAFEC or its branch
offices.
For all transactions which can be priced and settled in foreign currencies
as approved, the receipts and payments may be made through foreign
exchange deposit accounts.
Article 13
Overseas Chinese investors of enterprises with overseas Chinese capital or
foreign investors of foreign-capital enterprises or of Chinese-foreign
equity joint ventures may apply to the banks with which they have opened
accounts for remitting abroad their profits as well as other justified
earnings after taxation, by debiting the foreign exchange deposit accounts
of the enterprise concerned. At the time of application, the investors
concerned shall submit for examination the written decision on profit
distribution adopted by the board of directors or by another organ of
power equivalent to the board of directors, documentary evidence showing
that all taxes have been duly paid as well as the contracts containing
stipulations with regard to the distribution of profits or earnings.
Overseas Chinese investors of enterprises with overseas Chinese capital or
foreign investors of foreign-capital enterprises or of Chinese-foreign
equity joint ventures shall apply to the SAFEC or its branch offices for
transferring their foreign exchange capital abroad by debiting the foreign
exchange deposit accounts of the enterprises concerned.
Article 14
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures engaged in cooperative exploitation
of such resources as offshore petroleum and coal, and in other contractual
or equity joint ventures, whose capital is to be recovered and profits to
be realized in kind as stipulated in their contracts, may transport out of
China the products as their shares of recovered capital and realized
profits, but such enterprises shall remit back the amount of tax to be
paid in the People's Republic of China as well as other required payments.
If the products are to be sold within China, the case shall be handled in
accordance with provisions of Article 12 of these Rules, and the foreign
exchange proceeds derived from these sales may be remitted out after
taxation and other required payments.
Article 15
Staff members and workers of foreign nationality and those from the
Hongkong and Macao regions employed by enterprises with overseas Chinese
capital, foreign-capital enterprises and Chinese-foreign equity joint
ventures may remit abroad their wages and other justified earnings, after
taxation according to law, and if the remittance exceeds 50% of their
wages and other earnings, they may apply to the SAFEC or its branch
offices. The amounts remitted shall all be debited to the foreign exchange
deposit accounts of the enterprises concerned.
Article 16
Foreign exchange expenses required in the normal business operations of
the branches or offices abroad or in the Hongkong and Macao regions set up
with the approval of competent authorities by enterprises with overseas
Chinese capital, foreign-capital enterprises and Chinese-foreign equity
joint ventures may be remitted to these branches or offices, debiting to
the foreign exchange deposit accounts of the enterprises concerned, with
the approval of the SAFEC or its branch offices.
Article 17
Enterprises with overseas Chinese capital, foreign-capital enterprises,
and Chinese-foreign equity joint ventures may borrow foreign exchange
directly from banks or enterprises of foreign countries or of the Hongkong
and Macao regions, but they must report such borrowing to the SAFEC or its
branch offices for the record.
Article 18
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures winding up operations in accordance
with legal procedures, shall carry out liquidation within the scheduled
period, under the joint supervision of China's finance, taxation and
foreign exchange control authorities. Overseas Chinese investors or
foreign investors shall be responsible for their taxes due and their
outstanding liabilities within China. After completion of the liquidation,
overseas Chinese investors and foreign investors may apply to the SAFEC or
its branch offices for remitting out the funds owned by or distributed to
them. And the remittance shall be debited to the foreign exchange accounts
of the liquidated enterprises.
Article 19
The measures to control foreign exchange receipts and payments of banks
with overseas Chinese capital, banks with foreign capital, Chinese-foreign
equity joint banks and other financial institutions shall be formulated by
the SAFEC separately.
Article 20
These Rules shall be promulgated and put into effect by the SAFEC upon
approval of the State Council.
