国家外汇管理局


关于外商投资企业在境外开立帐户的管理规定(附英文)

1989年1月7日，国家外汇管理局

根据《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》的有关规定，为加强对外商投资企业在境外开立外汇帐户的管理，特作如下规定：
一、外商投资企业（以下简称企业）确因业务经营需要，要求在境外银行开立帐户者，应向国家外汇管理局或企业所在地分、支局（以下简称外汇管理部门）提出申请，经外汇管理部门批准后方可开立。
二、前条所指“业务经营需要”，是指符合下列情况之一者：
1．企业在境外有经常性零星收入，需在境外开立帐户，将收入集整后汇回境内的；
2．企业在境外有经常性零星支出的。该类帐户的收入应由企业自国内汇出；
3．由于业务上的特殊需要必须在境外开户的。
三、企业在向外汇管理部门申请境外开户时，应提交下列文件：
1．由企业法人代表或董事会授权人签署并加盖企业公章的开立帐户申请书，申请书应包括开户理由、币别、金额、用途、收支范围、使用期限、拟开户银行及所在地等内容；
2．由在中国注册的会计师出具的企业按规定缴足资本的验资证明；
3．企业在境外设有代表机构和常驻人员的，须另附有关部门批准设立的文件；
4．企业对境外帐户使用的管理办法。
四、企业在境外开户，应在其外汇收支主要发生的国家或地区开立。该地区有中资银行的，应首先选择中资银行；如属特殊需要，也可选择资信较好的外资银行。
五、企业对境外资金的收付，应有完善的、有效的管理；对资金的安全，应提出切实有效的管理措施。
六、企业必须以自己的名义在境外开立帐户。不允许将企业的资金转存到其他机构或个人的帐户。
七、外汇管理部门根据企业的申请，应审定企业境外帐户的收支范围、帐户最高存款限额和使用期限等。
八、企业在境外开户应在外汇管理部门批准之后的一个月内，向外汇管理部门提交已开户的书面证明。凡未提供书面证明者，外汇管理部门批准开户的文件自动失效。
九、企业境外帐户使用期限到期后三十天内，必须向外汇管理部门提供注销境外帐户证明，将余额调回国内，并提供开户行清帐单；如需延期使用境外帐户，必须在到期前三十天内，向国家外汇管理部门提出书面申请。
十、各分局在批准企业开立境外帐户后三十天内，应将有关材料报送总局备案。
十一、企业应在每季度终了后十五天内向外汇管理部门提供开户银行对帐单影印件，并作资金使用情况书面说明。
十二、企业有下列行为之一的，外汇管理部门可区别不同情况，根据《违反外汇管理处罚施行细则》，对企业进行处罚，并可撤销其境外帐户。
1．企业使用帐户超过了外汇管理部门批准的范围；
2．未能按时提供银行对帐单或外汇管理部门要求提供的其他材料；
3．未经批准擅自在境外开立帐户；
4．其他违反本规定的行为。
十三、本规定解释权属国家外汇管理局。
十四、本规定自一九八九年三月一日起实行。

PROVISIONS ON THE CONTROL OF BANK ACCOUNTS OPENED ABROAD BY ENTER-PRISES WITH FOREIGN INVESTMENT

(Promulgated on March 1, 1989)

Whole Doc.
Pursuant to the relevant stipulations of the "Rules for the
Implementation of Foreign Exchange Control Regulations Relating to
Enterprises with Overseas Chinese Capital, Wholly Foreign-Owned
Enterprises and Chinese-Foreign Joint Ventures", the following Provisions
are enacted to tighten control over the foreign exchange accounts opened
abroad by enterprises with foreign investment.
Article 1
A foreign-funded enterprise (hereinafter referred to as enterprise)
that wishes to open bank accounts abroad out of actual business and
operational needs shall apply for approval to the State Administration of
Exchange Control (SAEC) or one of its branches or sub-branch offices
(hereinafter referred to as exchange control authorities) where the
enterprise is located; it may open such accounts only after the
application has been granted.
Article 2
As used in Article 1, "actual business and operational needs" refer
to one of the following cases:
(1) If an enterprise has regular receipts in small amounts abroad and
needs to open bank accounts thereto put these receipts together before
repatriating them to China;
(2) If an enterprise has regular disbursements in small amounts
abroad the receipts entered in such kind of accounts shall consist of
remittances from China by the enterprise; or
(3) If an enterprise has to open bank accounts abroad out of special
business requirements.
Article 3
In applying to the exchange control authorities for approval to open
bank accounts abroad, an enterprise shall submit the following documents:
(1) An application affixed by the enterprise's official seal and
signed by the legal representative of the enterprise or a person
authorized by its board of directors, stating the reason for opening bank
accounts abroad, the specific currency involved, the sum of money, the
usage, the scope of receipts and disbursements, the using period, the bank
with which the accounts are to be opened, and the place where the bank is
located;
(2) A certificate issued by a public accountant registered in China
confirming that the enterprise's capital has been fully paid up according
to the relevant provisions;
(3) The document of approval issued by the competent authorities if
the enterprise has set up a representative office with resident personnel
abroad; and
(4) The measures adopted by the enterprise to manage its bank
accounts abroad.
Article 4
The enterprise shall open it accounts abroad with a bank in the
country or region where its foreign exchange receipts and payments mainly
occur. Priority shall be given to Chinese-owned banks, if there is any
there; a foreign bank with good credit standing may also be chosen if
there is a special need for this.
Article 5
The enterprise shall maintain complete and effective control over its
receipts and payments abroad and shall adopt effective managerial measures
to guarantee the safety of its funds.
Article 6
The enterprise must use its own name in opening bank accounts abroad
and is not allowed to transfer its funds to the accounts of other
organizations or individuals.
Article 7
The exchange control authorities shall examine and determine the
scope of receipts and disbursements to be covered by the enterprise's bank
accounts abroad as well as the deposit ceilings and the using period of
these accounts on the basis of the enterprise's application.
Article 8
The enterprise that opens bank accounts abroad with the approval of
the exchange control authorities shall submit to the said authorities,
within 1 month after the approval is given, a written certification
certifying that the accounts have been opened; otherwise, the document of
approval from the said authorities will become invalid automatically.
Article 9
Within 30 days after the expiry of the using period of its bank
accounts abroad, the enterprise must submit to the exchange control
authorities a certificate confirming that these accounts have been
cancelled, and must repatriate the balance to China, together with a
statement of account from the opening bank; in case the enterprise needs
to extend the using period of its accounts abroad, it must apply in
writing to the exchange control authorities within 30 days before the
expiry of the using period.
Article 10
The SAEC branch office that has approved an enterprise's application
to open bank accounts abroad shall submit the relevant data to the SAEC
for the record within 30 days of the approval.
Article 11
The enterprise shall submit photocopies of the opening bank's
statements, together with a statement of fund and its application, to the
exchange control authorities within 15 days after the end of each quarter.
Article 12
In accordance with the "Rules for the Implementation of Penalty of
Offenses Against Exchange Control" and on the merit of each case, the
exchange control authorities may impose penalties on an enterprise and/or
revoke its bank accounts abroad in one of the following cases:
(1) If the enterprise has exceeded the scope approved by the exchange
control authorities in using its bank accounts abroad;
(2) If the enterprise has failed to submit on time the bank
statements or other materials required by the exchange control
authorities;
(3) If the enterprise has opened bank account abroad without
authorization; or
(4) Other acts in violation of these Provisions.
Article 13
The right to interpret these Provisions resides in the SAEC.
Article 14
These Provisions shall go into effect on March 1, 1989.