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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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ument corresponding to the means of payment. （二） 货物由境内区外企业从区内报关进口，向其他境内区外企业支付的，除提供本条第（一）项所需凭证和商业单据外，还需提供其他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其他境内区外企业的证明。 (2) Should the enterprises outside area in the boundary of the People's Republic of China declared the cargo in the area and pays to the enterprise outside the area in the boundary of the People's Republic of China, the enterprise herein shall present the storage contract or agreement concluded between other enterprise outside the area in the boundary of the People's Republic of China, and the certificate of cargo right which belongs to other foreign enterprises issued by the storage enterprise in the area. （三） 货物从区内报关进口，向境外支付的，除本条第（一）项所需凭证和商业单据外，还需提供正本进境货物备案清单。 (3) Should the enterprise declare customs for the cargo in the area and pay abroad, the enterprise shall present original import cargo record listing, besides the credence and business document prescribed in Section(1) of this Article. 货物来源于境内区外而从区内报关进口，并向境外支付的，除提供本条第（一）项所需凭证和商业单据外，还需提供境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物属于境外企业的证明及其他境内区外企业的正本出口货物报关单。 Should the enterprise declares customs for the cargos outside the area in the boundary of the People's Republic of China and pays abroad, the enterprise shall present the storage contract or agreement concluded between the foreign enterprise and the storage enterprise in the area and the certificate of cargo right which belongs to foreign enterprises issued by the storage enterprise in the area and other original export cargo declaration form of the enterprises outside the area in the boundary of the People's Republic of China. 第十六条 区内企业付汇时无法提供相关凭证和商业单据，应在付汇后90天内按下列规定向付汇银行提供，由付汇银行按规定办理核注结案及签注手续，并留存备查。未在规定时间提供的，付汇银行应在每季度结束后3个工作日内上报该注册地外汇局。 Article 16 Should the enterprise in the area does not have the means to provide the relevant credence and business document, the enterprise herein shall, in accordance with the following regulation and within 90 days after the remittance of payment, pay to such a remittance bank as handle the procedure of verification and signature, case settlement and signature procedure and keep them for record. Should the enterprise fails to provide the aforesaid document within the prescribed time limit, the remittance bank shall, within three working days after the completion of every quarter, report it to the registered foreign exchange bureau. （一） 区内企业以货到付款以外方式对境外支付货款的，根据结算方式要求，提供对应的正本进口货物报关单或者进境货物备案清单（购汇项下）、境内区外企业正本出口货物报关单等。 (1) Should the enterprise in the area herein pays abroad by means of cash payment on delivery, the enterprise shall, in accordance with the requirement of means of settlement, present the corresponding original import cargo declaration form or import cargo record listing (subject to purchase of foreign exchange), and the original export cargo declaration form of the enterprise outside the area in the boundary of the People's Republic of China. （二） 区内企业以货到付款以外方式向境内区外支付货款的，根据结算方式要求，提供对应的区内企业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。 (2) Should the enterprise in the area pays abroad by means of payment against delivery, the enterprise shall, in accordance with the means of settlement, provide the corresponding original import goods cargo record list of the enterprise in the area or the original cargo declaration form of the enterprise outside the area in the boundary of the People's Republic of China. 前款所称境内区外企业正本出口货物报关单等，因区外企业核销需要等客观原因不能提供的，可以提供复印件。 Where the enterprise is unable to provide the aforesaid original export goods declaration form of the enterprises outside the area in the boundary of the People's Republic of China resulting from such subject causes as the need of the enterprise outside the area for verification and cancellation, the enterprise may provide the copied declaration form herein. 第十七条 区内企业之间的交易，应当持《登记证》、合同或协议、发票等证明交易合法、真实的有效凭证和商业单据，以人民币或者以自有外汇支付，不得购汇支付。 Article 17 As for the trade between the enterprises in the area herein, the enterprises shall present such effective credence and business document proving the lawfulness and trueness of the trade as the Registration Certificate, contract or agreement, and invoice and pay by RMB or self-owned foreign currency, may not pay by purchase of foreign exchange. 第十八条 区内企业经常项目外汇收入结汇，凭证明交易真实性的有效凭证和商业单据直接到银行办理，资本项目按照境内区外相关规定办理。 Article 18 The foreign exchange income settlement under the current account of the enterprise in the area herein shall be handled to the bank herein by presenting effective credence and business document proving the trueness of the trade, and the capital account shall be handled in accordance with the regulation outside the area in the boundary of the People's Republic of China. 第十九条 “对外付汇进口单位名录”上的区内企业办理异地付汇业务，应当向注册地外汇局申请办理异地进口付汇备案手续。 Article 19 Where the enterprise in the area in the name list of enterprises for foreign exchange payment for export handle payment of foreign exchange in other places, the enterprise herein may apply to the foreign exchange bureau for handling the record procedure of import payment of foreign exchange in other places. 第四章 核销管理 Article IV Verification and Cancellation Management 第二十条 区内企业凭进口货物报关单向境外支付或者凭进境货物备案清单购汇向境外支付的，或者以货到付款以外方式向境外支付但按规定应向付汇银行提供正本进口货物报关单或者进境货物备案清单的，付汇银行应按规定办理电子底账核注、结案等手续，并在纸质正本进口货物报关单上进行签注，留存相关凭证备查。 Article 20 Where the enterprises in the area herein pay abroad by means of import cargo declaration form or import cargo record list, or need to provide original import cargo declaration form or import cargo record listing to the by other means except payment on delivery to the remittance bank, the remittance shall, in accordance with the relevant regulation, handle the procedure of electronic record data verification, and case settlement, and shall sign in the original import cargo declaration paper form and shall keep the relevant credent for further check-up. 若进境货物备案清单未纳入中国电子口岸执法系统，则暂不须办理电子底账核注、结案等手续，但须在纸质正本进境货物备案清单上进行签注，留存相关凭证备查。 Where the import cargo record form is not brought into China Electronic Port Law Enforcement System, the enterprise herein need not handle the procedure of electronic record data verification, and case settlement, but need sign in the original import cargo declaration paper form and keep the relevant credence for record. 第二十一条 区内企业向境外出口货物，在海关办理货物出境备案的，收汇后无需办理出口收汇核销；在海关办理货物出口报关的，区内企业应当按照境内区外相关规定到外汇局办理出口收汇核销。 Article 21 Should the enterprises in the area export cargo abroad and handle cargo export record in the customs, the enterprises need not handle the verification and collection of export collection and remittance; should the enterprises herein handle cargo export declaration, the enterprises shall, in accordance with the relevant regulation outside the area but in the boundary of the People's Republic of China, handle the verification and collection of export collection and remittance to foreign exchange bureau. 第二十二条 境内区外企业购买区内货物，需办理进口核销手续。 Article 22 Such enterprises outside the area but in the boundary of the People's Republic of China as purchase the cargo in the area need handle import verification procedure. 区内货物货权属于其他境内区外企业，境内区外企业向该境内区外货权企业支付时，应填写贸易进口付汇核销单，银行应当在付汇凭证上注明“保税监管区域外转汇”，并将付汇信息传送给外汇局；该境内区外货权企业收到前款境内区外企业的外汇后，按规定凭收汇银行出具的出口收汇核销专用联办理核销手续。 Where the cargo right in the area belongs to such enterprises outside the area in the boundary of the People's Republic of China as pay to the cargo right enterprises outside the area in the boundary of the People's Republic of China, the enterprises herein shall fill in verification and cancellation form of foreign trade import, the bank shall note in the payment and remittance "Foreign Exchange Transfer outside the Bonded Supervision Area", and deliver the information of payment of foreign exchange to the relevant foreign exchange bureau; the cargo right enterprises outside the area in the boundary of the People's Republic of China shall, after having received the remittance from the aforesaid enterprises outside the area in the boundary of the People's Republic of China, handle the verification and cancellation procedure by presenting the special coupons on the verification and cancellation of export collection and remittance of foreign exchange issued by the foreign exchange earning in accordance with the relevant regulation. 该收汇银行在向境内区外货权企业出具出口收汇核销专用联时，应当在出口收汇核销专用联上编写22位核销收汇专用号码并注明“保税监管区域外转汇”字样。 The foreign exchange earning bank shall, when issuing the special coupon on the verification and cancellation of export collection and remittance of foreign exchange to the cargo enterprises outside the area in the boundary of the People's Republic of China, the bank herein shall write 22 special code of verification and cancellation of foreign exchange in the special coupon on the verification and cancellation of export collection and remittance of foreign exchange and note "transfer of foreign exchange outside the bonded supervision area". 第二十三条 区内企业凭《进口付汇备案表》异地付汇的，按照境内区外异地付汇的相关规定，凭正本进口货物报关单及其他相关凭证到注册地外汇局办理进口付汇核销手续。 Article 23 Where the enterprises in the area pay in other place by presenting the Record Form of Import Payment and Remittance, the enterprises shall, in accordance with the regulations on payment in other place and by presenting the original import cargo declaration form and other relevant credence, handle the procedure of verification and cancellation of import payment and remittance to the registered foreign exchange bureau. 第五章 附则 Supplementary Provisions 第二十四条 银行通过外汇账户管理信息系统为区内企业办理购汇或者结汇手续后，应当同时在《登记证》相应栏目中签注，并加盖印章。银行应于每季度结束10个工作日内，统计本银行办理区内企业结汇、购汇情况（格式见附表），报注册地外汇局。 Article 24 The bank shall, after having handled the foreign exchange purchase or foreign exchange settlement via the Management Information System for Foreign Exchange Accounts, note it in the corresponding column at the same tine and seal and stamp it. The bank shall, within ten working days after the completion of every quarter, account the settlement, remittance and purchase of foreign exchange of the enterprises in the 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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