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中英对照法律资源--保税监管区域外汇管理办法操作规程 |
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作者：佚名 文章来源：不详 点击数： 更新时间：2008-5-18 |
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n exchange collection and payment by presenting the Registration Certificate and in accordance with the regulations on foreign exchange accounts under current account outside the area in the boundary of the People's Republic of China and the corresponded regulations on foreign exchange accounts under current account. 第九条 区内企业外汇账户统一纳入外汇账户管理信息系统进行管理。区内企业经常项目外汇收支，包括收汇、付汇、结汇、购汇均应通过外汇账户进行。 Article 9 The foreign exchange accounts of the enterprises in the area herein shall be administered uniformly by foreign exchange account information system. The foreign exchange collection and payment under current account of the enterprises in the area herein, including foreign exchange collection, foreign exchange remittance, foreign exchange settlement, foreign exchange purchase shall be handled via foreign exchange account. 第十条 银行为区内企业开立外汇账户时，应当在《登记证》相应栏目中填写开户银行名称、账号、币种、账户性质和开户日期，并加盖印章。 Article 10 Such enterprises as open foreign exchange account for the enterprises in the area herein shall fill in the name of the opening bank, the account number of the opening bank, the currency, the account nature, the date of opening in the relevant column of the Registration Certificate which shall be stamped and sealed. 银行应当区分区内企业与境内区外企业外汇账户，分别按照相应规定办理外汇业务，并遵守外汇账户管理信息系统要求。 The bank herein shall differentiate the foreign exchange accounts of the enterprises within the area with the enterprises outside the area in the boundary of the People's Republic of China, shall handle the foreign exchange business in accordance with the relevant regulation and comply with the requirement of information system of foreign exchange account. 第十一条 银行和企业不得出租或者租用、出借或者借用以及超出规定的收支范围使用外汇账户，不得利用外汇账户代其他机构和个人收付、保存外汇资金。 Article 11 The bank and enterprises herein may not lease, rent or use the foreign exchange account beyond the prescribed collection and payment scope, may not use the foreign exchange account to collect, pay, store foreign exchange capital on behalf of other organs. 第三章 外汇收支和结售汇管理 Chapter III Foreign Exchange Collection and Payment and the Management of Foreign Exchange Settlement, Sale and Remittance 第十二条 区内企业的外汇收入可以按相关管理规定调回境内或存放境外。 Article 12 The foreign exchange income of the enterprises in the area herein may, in accordance with the relevant regulation, be returned to the People's Republic of China or stored outside the boundary of the People's Republic of China. 第十三条 区内企业向境外支付货款，有下列形式之一的，应持以下有效凭证和商业单据到银行办理。 Article 13 Should such enterprises in the area herein as pay outside have one of the following occasions, the enterprises herein shall, by presenting effective credence and business document, handle it to the relevant bank. （一） 向境外购买货物，货物直接从境外报关或者备案进口的，应当凭《登记证》、合同或协议、发票、其他与支付方式对应的有效凭证及商业单据办理。 (1) Should the enterprises purchase from abroad such cargos as declare customs from abroad or record for import, the enterprises shall, presenting the Registration Certificate, contract, agreement, invoice, other effective evidences and business documents corresponded to means of payment. 如区内企业提供的正本进口货物报关单上的经营单位为其他企业，还需提供相应的代理进口协议。 Where the business unit in the original declaration forms of import cargo is other enterprises, the business unit herein shall provide the relevant agent import agreement. 如区内企业提供的正本进境货物备案清单上的经营单位为其他企业，还应提供相应的买卖合同或者仓储协议以及仓储企业出具的货权属于区内企业的证明。 Where the business unit in the original record listing of import cargo is other enterprise, the enterprise herein shall present the relevant sales contract, or storage agreement, and the cargo certificate issued by the cargo enterprises whose right belongs to the enterprises in the area. （二） 向境外购买货物，货物直接来源于区内的，除提供本条第（一）项所需凭证和商业单据外，还需提供正本出口货物报关单或者其他海关监管凭证、境外企业与区内仓储企业签订的仓储合同或者协议、区内仓储企业出具的货权属于境外企业的证明等办理。 (2) Where the enterprises purchases from abroad cargo which comes from the area herein, the enterprise shall present original declaration forms of import cargo, other customs supervision credence, storage contract or agreement concluded by the abroad enterprises and storage enterprises in the area herein, the cargo certificate issued by the cargo enterprises whose right belongs to the enterprises abroad, besides the credence, business documents required in Section (1) in this Article. （三） 向境外购买货物，货物来源于境内区外的，除提供本条第（一）项所需凭证和商业单据外，还需提供正本出口货物报关单或者海关对该货物在境内区外的监管凭证以及境内区外企业出具的货权属于境外企业的证明。 (3) Where the enterprise herein purchases from abroad cargo which comes out of the area herein in the boundary of the People's Republic of China, the enterprise shall, beside providing the credence and business documents required in Section(1) of this Article, provide original export cargo declaration form or the supervision certificate of the customs upon the cargo inside the area but outside the boundary of the People's Republic of China, and the certificate of cargo right which belong to the abroad enterprises issued by the enterprises outside the area herein in the boundary of the People's Republic of China. （四） 向境外购买货物，再将货物转卖给境内区外企业，并由境内区外企业直接在境内区外报关进口的，境内区外企业向区内企业支付，区内企业再向境外支付时，应凭《登记证》、合同或者协议、发票、相应的收账通知或结汇水单、境内区外企业正本进口货物报关单办理。 (4) Where the enterprise herein purchases cargo from abroad and sales the cargos herein to the enterprises outside the area in the boundary of the People's Republic of China and the enterprise outside the area in the boundary of the People's Republic of China declares the customs directly outside the area in the boundary of the People's Republic of China, the enterprises outside the area in the boundary of the People's Republic of China pays to such enterprise in the area herein as pay abroad, the enterprises herein shall handle it on the merit the Registration Certificate, contract or agreement, invoice, the corresponding notice of acceptance or foreign exchange settlement sheet, the original import cargo declaration bill of the enterprises outside the area herein in the boundary of the People's Republic of China. 银行须在该正本进口货物报关单上签注付汇企业名称、付汇日期、金额。 The bank shall note in the original import cargo declaration form the name of the remittance enterprise, date of remittance, the sum. 如境内区外企业向区内企业付汇时，正本进口货物报关单已留存付汇银行，还应出具注明“正本进口货物报关单已留存”和签注付汇金额、日期及收款企业的报关单复印件或者电子底账核注、结案证明。 Should the enterprise outside the area herein in the boundary of the People's Republic of China pays to the enterprise inside the area herein and the original import cargo declaration form is left to the remittance bank, the enterprise outside the area herein in the boundary of the People's Republic of China shall present the copied declaration form which note " the original import cargo declaration form as been kept and stored" and sign the sum of remittance, the date, the name of the acceptance enterprise, or electronic data record verification, the certificate of case settlement. 第十四条 区内企业向境内区外支付货款，有下列形式之一的，应持以下有效凭证和商业单据到银行办理。 Article 14 Should such enterprises in the area herein pay to the enterprise outside the area in the boundary of the People's Republic of China has one of the following circumstances, the enterprises herein shall handle the procedure by presenting the following effective credence and business documents to the bank. （一） 直接从境内区外购买货物，货物来源于境内区外，并直接向境内区外支付，应当凭《登记证》、合同或协议、发票、正本进境货物备案清单或者境内区外企业正本出口货物报关单办理。 (1) Should the enterprise inside the area purchases cargos from the enterprise outside the area in the boundary of the People's Republic of China such cargos as come outside the area in the boundary of the People's Republic of China, the enterprise inside the area and pays directly thereto, the enterprise herein shall handle it by presenting the Registration Certificate, contract or agreement, invoice, original import cargo record listing or the original export cargos declaration form hereof. （二） 与境外企业签订合同，货物由境内区外企业报关出境，除提供本条第（一）项规定的凭证和商业单据外，还需提供相应的收账通知或者结汇水单。 (2) Should the enterprise concludes a contract with the foreign enterprise and the cargos are declared for export by the enterprise outside the area in the boundary of the People's Republic of China, the enterprise herein shall present the corresponding acceptance notice or foreign exchange settlement listing besides the credence and business documents prescribed in Section （1）of Article (1). （三） 向境内区外购买货物，货物来源于区内的，区内企业应凭《登记证》、合同或协议、发票、正本进境货物备案清单或者正本出口货物报关单或者其他海关监管凭证、境内区外企业与区内仓储企业的仓储合同或协议以及区内仓储企业出具的货权属于境内区外企业的证明。 (3) Should the enterprise purchases outside the area in the boundary of the People's Republic of China such cargos as come from the area herein, the enterprise herein shall present the Registration Certificate, contract or agreement, invoice, original import cargo record listing or the original export cargo declaration form or other customs supervision certificate, the storage contract concluded between the enterprise in the area and the enterprise outside the area in the boundary of the People's Republic of China, and the certificate of cargo right which belongs to the enterprise outside the area in the boundary of the People's Republic of China issued by the storage enterprise in the area. 第十五条 境内区外企业从区内购买货物支付货款，有下列形式之一的，应持以下有效凭证和商业单据到银行办理。 Article 15 Where such enterprises outside the area in the boundary of the People's Republic of China as purchase cargos from the enterprise in the area herein have one of the following circumstances, the enterprises herein shall present the following effective credence and business document to handle the relevant procedure to the bank herein. （一） 货物直接来自区内，或者来源境外但不进入区内而直接在境内区外报关进口，向区内支付的，应当凭区内企业《登记证》复印件、合同或协议、发票以及与支付方式对应的有效凭证及商业单据办理。 (1) Should the cargo comes directly from the area or comes from abroad but does not have the excess to the area but declare customs outside the area in the boundary of the People's Republic of China and the enterprise herein shall pay to the area herein, the enterprise shall handle it by presenting the copied Registration Certificate of the enterprise in the area, contract or agreement, invoice and the effective credence or business doc实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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