境外投资外汇管理办法(附英文)
国家外汇管理局
境外投资外汇管理办法(附英文)
（1989年2月5日国务院批准）
办法
第一条 为了促进对外经济技术合作，加强境外投资外汇管理，有利于国际收支平衡，制定本办法。
第二条 本办法所称境外投资是指在中国境内登记注册的公司、企业或者其他经济组织（不包括外商投资企业）在境外设立各类企业或者购股、参股（以下统称境外投资企业），从事生产、经营的活动。
境外投资有关外汇事宜，依照本办法的规定执行。
第三条 拟在境外投资的公司、企业或者其他经济组织，在向国家主管部门办理境外投资审批事项前，应当向外汇管理部门提供境外投资所在国（地区）对国外投资的外汇管理情况和资料，提交投资外汇资金来源证明，由外汇管理部门负责投资外汇风险审查和外汇资金来源审查，并于三十天内作出书面审查结论。
第四条 经批准在境外投资的公司、企业或者其他经济组织（以下简称境内投资者），应当持下列材料向外汇管理部门办理登记和投资外汇资金汇出手续：
（一）国家主管部门的批准文件；
（二）外汇管理部门关于投资外汇风险审查和外汇资金来源审查的书面结论；
（三）投资项目的合同或者其他可证明境内投资者应当汇出外汇资金数额的文件。
办理前款登记和投资外汇资金汇出手续时，外汇管理部门应当对境内投资者的投资外汇资金来源进行复核。
第五条 境内投资者在办理登记时，应当按汇出外汇资金数额的5％缴存汇回利润保证金（以下简称保证金）。保证金应当存入外汇管理部门指定银行的专用帐户。汇回利润累计达到汇出外汇资金数额时，退还保证金。保证金存款的利息按照国家规定标准支付给境内投资者。
境内投资者缴存保证金确有实际困难的，可向外汇管理部门作出书面承诺，保证境外投资企业按期汇回利润或者其他外汇收益。
第六条 境内投资者来源于境外投资的利润或者其他外汇收益，必须在当地会计年度终了后六个月内调回境内，按照国家规定办理结汇或者留存现汇。未经外汇管理部门批准，不得擅自挪作他用或者存放境外。
第七条 境内投资者从境外投资企业分得的利润或者其他外汇收益，自该境外投资企业设立之日起五年内全额留成，五年后依照国家有关规定计算留成。
第八条 境外投资企业可以根据经营需要，自行筹措资金，但未经国家外汇管理局批准，其境内投资者不得以任何方式为其提供担保。
第九条 境外投资企业的年度会计报表，包括资产负债表、损益计算书，在当地会计年度终了后六个月内，由其境内投资者向外汇管理部门报送。
第十条 境外投资企业变更资本，其境内投资者应当事先报经原审批部门批准并报送外汇管理部门备案。
第十一条 境内投资者转让境外投资企业股份，应当向外汇管理部门提交股分转让报告书，并在转让结束后三十天内将所得外汇收益调回境内。
第十二条 境外投资企业依照所在国（地区）法律停业或者解散后，其境内投资者应当将其应得的外汇资产调回境内，不得擅自挪作他用或者存放境外。
第十三条 境外投资企业未按利润计划汇回利润或者其他外汇收益的，其境内投资者应当向外汇管理部门提交不能按时完成利润计划或者经营亏损的报告书。如无正当理由，外汇管理部门可从保证金中将相应比例的外汇数额结售给国家；未开立保证金帐户的，从其境内投资者的留成外汇中扣除相应数额上缴国家，但累计扣除数额不超过汇出外汇资金数额的20％。
第十四条 违反本办法第六条、第十一条、第十二条规定者，外汇管理部门应当责令境内投资者限期调回，并可按应调回资金数额的10％至20％处以外汇罚款。
违反本办法第九条、第十条规定，情节严重者，外汇管理部门对境内投资者可处以人民币十万元以下的罚款。
违反本办法其他条款规定者，依照《违反外汇管理处罚施行细则》的规定外理。
第十五条 本办法施行前已设立的境外投资企业，其境内投资者应当自本办法施行之日起六十天内，依照本办法的有关规定，向外汇管理部门补报有关材料，办理登记手续，并依照规定将外汇收益调回境内。
第十六条 本办法由国家外汇管理局负责解释。
第十七条 本办法自发布之日起施行。(附英文)
PROCEDURES FOR THE ADMINISTRATION OF THE FOREIGN EXCHANGE INVOLVEDIN INVESTMENT ABROAD
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)
PROCEDURES FOR THE ADMINISTRATION OF THE FOREIGN EXCHANGE INVOLVED
IN INVESTMENT ABROAD
(Approved by the State Council of the People's Republic of China
on February 5, 1989 and promulgated by the State Administration of Foreign
Exchange Control on March 6, 1989)
Article 1
These Procedures are formulated for the purpose of promoting economic and
technological co-operation with foreign countries, strengthening the
administration of the foreign exchange involved in investment abroad and
facilitating the achievement of a balance of international payments.
Article 2
The terms "investment abroad" referred to in these Procedures means the
establishment of various kinds of enterprises abroad or the purchase of
and holding shares abroad (hereinafter collectively referred to as
"Chinese-invested enterprises abroad") by corporations, enterprises and
other economic organizations registered inside China (not including
enterprises with foreign investment) to engage in production and business
activities. Matters related to the foreign exchange involved in investment
abroad shall be governed by these Procedures.
Article 3
Corporations, enterprises or other economic organizations that intend to
make investment abroad shall, prior to going through the procedures of
application, examination and approval of investment abroad with the
competent State authorities, provide the department for control of foreign
exchange with the information on the administration exercised by the
countries (or regions) where their investment is to be over the foreign
exchange involved in investigated by foreign countries and the relevant
data, and submit to the department the certifying documents on the
source(s) of the funds in foreign exchange earmarked for investment
abroad. The department for control of foreign exchange shall be
responsible for the risk examination of the foreign exchange earmarked for
investment abroad and for the examination of the source(s) of the funds in
foreign exchange and shall present within 30 days the conclusions in
writing drawn from the examinations.
Article 4
Corporations, enterprises or other economic organizations (hereinafter
referred to as "domestic investors") that have been permitted to make
investment abroad shall handle with the department for control of foreign
exchange the procedures of registration and of remitting abroad the funds
in foreign exchange earmarked for investment abroad by presenting the
following materials:
1. the documents of approval issued by the competent State authorities;
2. the conclusions in writing drawn by the department for control of
foreign exchange from the risk examination of the foreign exchange
earmarked for investment abroad and the examination of the source(s) of
the funds in foreign exchange; and
3. the contract of the investment project or other document(s) that may
serve to certify the amount of the funds in foreign exchange that the
domestic investors shall remit abroad.
In handling the procedures of registration and of remitting abroad the
funds in foreign exchange earmarked for investment abroad as prescribed in
the first paragraph of this Article, the department for control of foreign
exchange shall re-examine the source(s) of the funds in foreign exchange
of the domestic investors.
Article 5
In going through the procedures of registration, the domestic investors
shall place a deposit as a guarantee that they shall remit the profit back
to China (hereinafter referred to as "guarantee deposit") which is equal
to 5 percent of the amount of funds in foreign exchange to be sent abroad.
The guarantee deposit shall be placed in a special account in a bank
designated by the department for control of foreign exchange. The
guarantee deposit shall be refunded when the total amount of profit
remitted back to China is equal to the amount of funds in foreign exchange
sent abroad. The interest on the guarantee deposit shall be paid to the
domestic investors in accordance with the standard rate prescribed by the
State.
If the domestic investors experience real difficulty in placing the
guarantee deposit, they may give a written commitment to the department
for control of foreign exchange that the enterprise abroad in which they
invest shall remit regularly the profit or other incomes in foreign
exchange back to China.
Article 6
The profit or other incomes in foreign exchange derived by domestic
investors from their investment abroad shall be repatriated within 6
months as of the end of the local accounting year and settled as foreign
exchange or retained as spot exchange in accordance with the pertinent
provisions of the State. Without the approval by the department for
control of foreign exchange, they may not be diverted to other uses or
kept abroad.
Article 7
The share of profit or other incomes in foreign exchange that domestic
investors receive from the enterprise abroad in which they invest shall be
retained in full in the first five years as of the date of the
establishment of the enterprise and shall be retained at a percentage
calculated in accordance with the pertinent provisions of the State as of
the end of the first five years.
Article 8
A Chinese-invested enterprise abroad may, on the basis of the need of its
business operations, raise funds on its own. But without approval by the
State Administration of Foreign Exchange Control, its domestic investors
may not provide guarantee for it by any means.
Article 9
The annual accounting statements of a Chinese-invested enterprise abroad,
including the statement of assets and liabilities and the statement of
loss and profit, shall, within 6 months as of the end of the local
accounting year, be submitted by its domestic investors to the department
for control of foreign exchange.
Article 10
If a Chinese-invested enterprise abroad is to make changes in its capital,
its domestic investors shall apply in advance to the original examining
and approving authorities for approval and the changes shall be reported
to the department for control of foreign exchange for the record.
Article 11
If domestic investors are to transfer the shares of stock of the
enterprise abroad in which they invest, they shall submit to the local
department for control of foreign exchange a report for the transfer
thereof and shall repatriate the incomes in foreign exchange thus obtained
within 30 days after the completion of the transfer.
Article 12
If a Chinese-invested enterprise abroad terminates its business operations
or is dissolved in accordance with the laws of the country (or region) in
which it is located, its domestic investors shall repatriate the assets in
foreign exchange that they are entitled to obtain and may not divert them
to other uses or keep them abroad without authorization.
Article 13
If a Chinese-invested enterprise abroad fails to remit back to China their
profit or other incomes in foreign exchange in accordance with their
profit plan, its domestic investors shall submit to the department for
control of foreign exchange a report on their failure to fulfil their
profit plan on schedule or on the losses sustained in business operations.
If they fail to offer sufficient justification, the department for control
of foreign exchange may deduct from their guarantee deposit a
corresponding proportion of foreign exchange and sell it to the State. If
the domestic investors have not opened a guarantee deposit account, the
department for control of foreign exchange shall deduct from their
retained foreign exchange a corresponding amount and turn it over to the
State, but the total amount deducted shall not exceed 20 percent of the
amount of the funds in foreign exchange that has been remitted abroad.
Article 14
If domestic investors violate the provisions in Articles 6, 11 and 12, the
department for control of foreign exchange shall order them to repatriate
the foreign exchange involved within a prescribed period of time and may
impose a fine amounting from 10 percent up to 20 percent of the amount
that should be repatriated.
If domestic investors violate the provisions in Articles 9 and 10 to a
serious extent, the department for control of foreign exchange may impose
on them a fine of Renminbi 100,000 yuan or less.
Violators of the other provisions of these Procedures shall be dealt with
in accordance with the provisions of the Rules for the Implementation of
Penalties on Violations of Foreign Exchange Control.
Article 15
The domestic investors of the Chinese-invested enterprise abroad
established before these Procedures go into effect shall, within 60 days
starting from the day on which these Procedures go into effect and in
accordance with the relevant provisions of these Procedures, approach the
department for control of foreign exchange to make up for the submission
of the relevant materials and go through the procedures of registration
and shall repatriate their incomes in foreign exchange in accordance with
the relevant provisions.
Article 16
The State Administration of Foreign Exchange Control shall be responsible
for the interpretation of these Procedures.
Article 17
These Procedures shall go into effect as of the date of promulgation.
佳木斯市促进农民进城务工就业优惠政策
黑龙江省佳木斯市人民政府
关于印发佳木斯市促进农民进城务工就业优惠政策的通知
佳政办发〔2004〕94号
各县（市）、区人民政府，市政府各直属单位：
经市政府同意，现将《佳木斯市促进农民进城务工就业优惠政策》印发给你们，请认真贯彻执行。
二○○四年十一月十六日
佳木斯市促进农民进城务工就业优惠政策
为推动我市农村劳动力由农业向非农产业转移，由农村向城镇和跨地区转移，实现农业增效、农民增收、农村稳定的目标，根据国家和省有关规定，结合我市实际，按照“公平对待，合理引导，完善管理，搞好服务”的原则，制定以下优惠政策。
一、保障农民工在农村的利益
（一）要贯彻中央关于农村家庭承包经营的基本政策，稳定土地承包关系，不得强行收回外出务工就业农民的承包地。支持和鼓励外出农民工自愿、依法、有偿转让承包地使用权，保护农民工的利益，维护农村社会的稳定。
（二）外出务工农民继续享有本村村民的各种政治、民主权力和其它有关方面的待遇，同时承担本村村民相同的各项义务。
（三）严格执行国家的农村收费政策，不得在规定承担的费用外，向外出务工的农民加收其它任何费用。
（四）外出务工农民其承包田被征用，仍按照规定享受土地征占费、劳动力安置补偿费、青苗补偿费等合法权益。
（五）农民工进城落户后，其宅基地可适时置换，防止闲置浪费，将宅基地交还村集体的，应给予一定的经济补偿。
（六）外出务工的农民，只要户口没有迁出，仍由原居住地户籍管理部门保留户口，不予注销。
二、优化农民进城务工就业环境
（七）要取消对企业使用农民工的行政审批，取消对农民进城务工就业的职业工种限制，不得干涉企业自主合法使用农民工。要严格审核、清理农民进城务工就业的手续，取消专为农民工设置的登记项目，各行业和工种尤其是特殊行业和工种要求的技术资格、健康等条件，对农民工和城镇居民应一视同仁。按法律、行政法规规定保留的涉及农民进城务工的手续，要按照“规范程序、公开透明、方便办理”的原则进行简化。
（八）严禁对农民工的各种不合理收费和摊派。已明确取消行政许可和非行政许可审批事项的收费项目，一律取消；法律、行政法规没有规定的行政许可和非行政许可审批事项的收费项目，一律取消；凡未经国务院和省、自治区、直辖市人民政府及所属财政、价格主管部门批准的其他针对农民跨地区就业和进城务工的行政事业性收费项目，一律取消；符合规定保留的收费，要按照尽量减轻农民负担的原则，重新核定收费标准。在办理农民进城务工就业和企业用工的手续时，除按照国务院有关规定收取的证书工本费外，不得收取其他费用。严禁越权对农民工设立行政事业性收费项目，提高收费标准。各有关部门和职业介绍机构要严格按照收费项目和收费标准进行收费，严禁乱收费。取消除《暂住证》和《流动人口婚育证明》工本费以外的所有涉及农民外出务工的行政事业性收费项目。物价、财政部门要严格检查、督促落实，防止变换手法继续向农民工乱收费。
（九）进城务工农民享受与市民同等的就业待遇，在求职、考试、招聘、录用等方面一视同仁，逐步形成城乡劳动力自主择业、公平竞争、同等对待的市场化就业机制。
（十）放宽农民进城就业和定居条件。包括佳木斯在内的各县（市）要全部放开户籍管理，农民只要有合法固定住所、稳定职业或生活来源的，本人及其共同居住的直系亲属均可在居住地登记落户。公安部门要及时为进城务工的农民在现居住地办理暂住登记和暂住证，并尽快实行暂住证一证管理。
（十一）向国外输出劳务的农民工，出入境管理部门要从速办理手续。
（十二）要简化农民进城申办企业注册登记手续，除国家限制的特殊行业外，农民只要出具房屋使用证明，就视为有经营场所，允许开办经营。除法律、法规规定的前置审批条件外，对申办个体或非法人私营企业的农民工，只要凭本人身份证、场地证明，就可核发营业执照。
（十三）申请进入各类市场或商业街经营的农民工，工商部门应优先受理，优先办照，优先安排摊位，应交的个体工商户注册登记费、个体工商户管理费减收30%。
（十四）鼓励农民进城经商办企业。法律法规未禁入的基础设施、公用事业及其它行业和领域，农村个体工商户都可以进入。要在税收、投融资、资源使用、人才政策等方面对农村个体工商户给予支持。
（十五）引导更多的农民进入小城镇自主创业。通过完善基础设施建设、创造良好的经济社会环境、降低创业门槛、建立政策支持体系，增强小城镇集聚资本，发展产业和吸纳就业的功能。
（十六）城镇国有和集体企业及私营企业吸纳农民就业，人数占职工总数30%以上，可享受乡镇企业的有关优惠政策。
（十七）农民工进城务工经商落户后，在城镇建设住宅占用国有存量土地的，要优先供应土地。进入城镇从事生产经营活动，使用国有存量土地交纳土地出让金有困难的，可以实行土地年租金制。
三、改善农民进城务工就业的生产生活条件
（十八）各有关部门必须高度重视农民工生产安全和职业病防治问题。使用农民工的单位，必须按照国家标准和行业要求，为农民工提供必要的安全生产设施、劳动保护条件及职业病防治措施。
（十九）要做好将农民工纳入工伤保险范围的工作。发生生产安全事故的要严格追究事故责任人的法律责任，并保证在事故中受到损害的农民工依法享有的各种工伤保险待遇。
（二十）城镇用人单位使用农民工,在签订劳动合同的同时,必须为农民工办理养老、医疗、失业等保险。保险费用由用人单位和农民工按规定共同承担，缴费基数和费率按国家现行政策规定执行。
（二十一）要关心农民工生活，切实解决他们的实际困难。用人单位为农民工安排的宿舍，必须具备一定的卫生条件，并保证农民工的人身安全。建立农民工集中居住地的环境卫生和食品安全检查制度，严防发生群体疫病传染和食物中毒事件。
（二十二）要认真贯彻落实《禁止使用童工规定》。依法保护女工的合法权益。严厉惩处各种污辱农民工人格，侵害农民工人身权益的违法行为。
（二十三）要保障农民工子女接受义务教育的权力。要采取多种形式，接收农民工子女在当地的全日制公办中小学入学。在入学条件等方面与当地学生一视同仁，不得违反国家规定乱收费，对家庭经济生活困难的学生要酌情减免费用，并可列入市县区扶贫助学计划。计划生育部门要积极协调和督促用工单位为农民工提供与城镇职工同等的计划生育服务，费用由用工单位承担。
四、加强对农民进城务工就业的职业技能培训
（二十四）要做好农村劳动力转移前的引导性培训。搞好农民工外出前的基本权益保护、法律知识、城市生活常识、寻找就业岗位等方面的培训，提高农民工遵守法律法规和依法维护权益的意识。
（二十五）要做好农村劳动力的非农职业技能培训。根据市场和企业的需求，按照不同行业、不同工种对从业人员基本技能的要求，安排培训内容，实行定向培训，提高农村劳动力的择业和就业能力。
（二十六）要鼓励和支持各类培训机构对农民工开展形式多样的职业技能培训。调动社会各方面参与农民职业技能培训的积极性，鼓励各类教育培训机构、用工单位开展对农民的职业技能培训。推行培训、技能鉴定、发证、就业一条龙服务，提高培训合格率和培训后的就业率。
（二十七）要加强对各类培训机构的监督和管理。农民工参加的职业技能培训，应坚持自愿原则，由农民工自行选择，严禁强制农民参加各种有偿培训和职业资格鉴定并收取费用，防止借培训之名，对农民工乱收费。
（二十八）各级财政都要安排专门用于农民职业技能培训的资金，对接受培训的农民给予一定的补贴和资助。
五、维护进城务工就业农民的各项权益
（二十九）用工单位必须依法与农民工签订劳动合同，并向劳动保障部门进行用工备案。劳动合同要明确农民工应有的权利和应尽的义务，特别是要明确工资支付标准、支付形式、支付时间、违约责任等内容。用人单位不得对签订劳动合同的农民工收取风险金、抵押金、扣押身份证。用人单位符合法定条件与农民工解除劳动合同应支付农民工经济补偿金。劳动保障部门要加强合同管理，及时受理劳动合同纠纷。对不与农民工签订劳动合同或采取欺诈和威胁等手段签订劳动合同以及不履行劳动合同的用人单位，要责令其改正，对造成农民工经济损失的，要责令其进行赔偿，造成严重后果的，要依法严肃处理。
（三十）不得拖欠和克扣农民工工资。用人单位必须以法定货币形式支付农民工工资，标准不得低于当地最低工资标准。加强对农民工工资兑现情况的检查，对拖欠农民工工资的单位，劳动保障部门要责令其限期补发。要重点解决建筑施工企业拖欠和克扣农民工工资问题。因建设单位拖欠施工企业工程款，致使施工企业不能按时发放农民工工资的，要追究建设单位的责任。建设单位立项时应缴纳工资保障金。施工单位拖欠农民工工资的要追究施工单位的责任。凡是不能及时足额发放农民工工资的工程项目，坚决不予验收；凡是不能及时发放工资的企业，不许其参与工程项目的投标，不予年审。实行建筑企业欠薪保障金制度，其他行业也要积极建立预防和解决拖欠农民工工资的长效机制。
（三十一）落实农民工维权责任。各级工会组织要鼓励和引导农民工参加所在单位或当地的工会组织，并切实做好农民工的维权工作；妇联和共青团等群团组织要为维护农民工合法权益发挥积极作用；司法行政部门要设立农民工维权电话，受理农民工维权请求，并积极组织法律服务机构为农民工提供法律咨询和援助；新闻媒体要充分发挥舆论监督的作用，及时将侵害农民工合法权益的案件予以曝光；农村劳动力向非农产业转移过程中，引发农村承包合同纠纷的，由各级农村合作经济管理部门负责从快处理和仲裁；农民工进城就业发生用工、工资和劳动安全等有关纠纷的，由各级劳动部门牵头，协调有关部门从快处理和仲裁；市农村劳动力转移办公室负责综合、协调、服务、监督工作。
六、做好农民进城务工就业服务工作
（三十二）各级政府要高度重视农民进城务工就业工作，纳入目标、定期研究。结合当地经济社会发展，制定农民进城务工就业的具体管理办法和服务措施。统一城乡劳动力市场，促进农村劳动力合理、有序流动。
（三十三）农业、劳动等部门和社会劳动中介服务组织要不断开拓国内外劳务市场，及时发布劳务信息，搞好供求对接，加强组织协调，全方位做好农民进城务工就业的服务工作。
（三十四）有关机构为农民跨地区就业和进城务工提供职业介绍等中介服务，必须坚持自愿原则，严禁强制服务，强行收费。
（三十五）农业、劳动和社会保障部门及其所属公共职业介绍机构应免费为求职登记的农民提供职业介绍服务。
（三十六）凡外出务工经商人员予以免除劳务输出管理费。计划生育证明、外出人员就业登记卡、遵纪守法证、健康证等只收工本费（不超过5元钱），培训单位根据实际情况适当减免岗位培训费。
（三十七）对进城务工就业经济上有困难的农民，各级政府和有关部门要给予必要的资助，农村信用社要通过小额贷款予以支持。
（三十八）对进城务工就业农民，农村承包地未转让且生产经营有困难的，乡村要组织助耕，防止弃耕撂荒。对空巢子女就学，乡村和学校要给予更多的关爱和帮助。对家庭生活有困难的要通过民政救助、党员干部帮扶、社会扶贫等措施，帮助解困。
（三十九）要把农民工及其家属的计划生育、子女教育、劳动就业、妇幼保健、法律服务和治安管理工作列入有关部门和社区管理责任范围。要利用多种形式，特别是发挥新闻媒体的舆论监督作用，引导社会正确对待和尊重农民工，鼓励他们自律自重，积极向上。
（四十）各级政府要切实把农民工的职业培训教育、农民工的劳动保障及其它服务和管理经营，纳入正常的财政预算，落实支持政策和机制。
（四十一）本优惠政策适用于本市行政区域内的农民和本市吸纳农村劳动力的各类企业和其它单位，由市农委负责解释，自2005年1月1日起施行。
