个人外汇管理办法实施细则 英文Word格式文档下载.docx

1、Administration of Individual Foreign Exchange under the Capital Account. Article 3 Foreign exchange purchased by an individual may be remitted abroad, deposited in his/her foreign exchange savings account, or carried across the border in accordance with the relevant provisions.Article 4 When the amo

2、unt of individual foreign exchange purchases and sales is within the total annual total, the individual may entrust his/her immediate family members to deal with the business; when the amount of individual foreign exchange purchases and sales or overseas individual purchases of foreign exchange exce

3、eds the total annual quota, the individual may entrust others to deal with the business upon the strength of the related supporting documents in accordance with the provisions in these Detailed Rules.Article 5 In cases when an individual carries foreign cash across the border, he/she shall obey the

4、relevant administrative provisions of the State.Article 6 All designated foreign exchange banks （hereinafter referred to as banks） shall examine and verify the authenticity of individual foreign exchange transactions in accordance with the provisions of these Detailed Rules. Any forged or altered tr

5、ansactions are prohibited.The banks shall process the transactions of individual foreign exchange purchases and sales through the management information system for individual sales and purchases of foreign exchange （hereinafter referred to as the system for individual sales and purchases of foreign

6、exchange）, and shall input the relevant information truthfully, accurately, and completely.Article 7 The SAFE and its branches/sub-branches （hereinafter referred to as foreign exchange bureaus） shall be responsible for collecting the statistical data, supervising, managing, and inspecting the indivi

7、dual foreign exchange businesses.Chapter 2 Administration of Individual Foreign Exchange under the Current AccountArticle 8 Individual foreign exchange receipts and payments under the current account are classified into business-based foreign exchange receipts and payments and non-business-based for

8、eign exchange receipts and payments.Article 9 Individual business-based foreign exchange receipts and payments under the current account shall be handled in accordance with the following provisions:（1） An individual foreign trade business person shall handle the purchase, payment, collection, and sa

9、le of foreign exchange under foreign trade through his/her foreign exchange settlement account; and his/her foreign exchange receipts and payments, verifications for imports and exports, and declarations on the balance of payments shall be handled in line with the formalities applicable to instituti

10、ons.An individual foreign trade business person refers to an individual engaging in foreign trade business activities who has attended to the formalities of registering at the administrative department for industry and commerce or the other business formalities according to law, has obtained a busin

11、ess license or other certificates for business operations, has handled the recording formalities for registration, and obtained the foreign trade right in accordance with the provisions of the commerce administrative department of the State Council.（2） When a private business person entrusts any ent

12、erprise with foreign trade rights to handle the import business, he/she shall purchase foreign exchange by himself/herself upon the strength of the import agent contract or the agreement signed with the entrusted enterprise. The purchased foreign exchange shall be transferred directly from his/her f

13、oreign exchange settlement account to the foreign exchange account under the current account held by the entrusted enterprise.When a private business person entrusts any enterprise with foreign trade rights to handle the export business, he/she may deal with foreign exchange collections and sales th

14、rough his/her own foreign exchange settlement account. Sales of foreign exchange shall be handled upon the strength of the export agent contract or the agreement signed with the entrusted enterprise and the customs export declaration forms of the entrusted enterprise. After filing at the local forei

15、gn exchange bureau the private business persons name and account numbers as well as other documents prescribed for the verification, the entrusted enterprise may use the private business persons notice of collection as the supporting document for verification.（3） An overseas individual shall handle

16、the sale of foreign exchange under the trade items of tourism and shopping upon the strength of his/her valid identity certificate and the customs declaration form for individual tourism and shopping.Article 10 When a domestic individuals non-business-based foreign exchange sales under the current a

17、ccount exceed the total annual quota, he/she shall handle the business at the banks upon the strength of his/her valid identify certificate and the following supporting documents:（1） For donations: a notarized agreement or donation contract. The donations shall comply with the relevant provisions of

18、 the State;（2） For alimony: evidence of the relationship of the immediate family member or a notarized document for alimony payment, and proof of revenue of the overseas payer, such as bank statements or individual tax returns;（3） For inheritance income: legal or notarized document of inheritance;（4

19、） For insurance payments: insurance policy and proof of payment from the operating insurance institution. Purchases of insurance policies in foreign exchange shall meet the relevant provisions of the State;（5） For patent and royalty income: proof of payment, agreement, or contract;（6） For legal, acc

20、ounting, consulting, and public relation services income:（7） For employment compensation: contract of employment and evidence of income;（8） For proceeds from overseas investment: foreign exchange registration certificate of overseas investment, resolution of profit distribution or dividend payments,

21、 or evidence of other income;（9） For other: relevant evidence and payment vouchers.Article 11 When an overseas individuals non-business-based foreign exchange sales under the current account exceed the total annual quota, he/she shall handle the business at the banks upon the strength of his/her val

22、id identity certificate and the following supporting documents:（1） For rent expenditures: lease registered at the housing authority, invoice or notice of payment;（2） For living expenses: relevant contract or invoices;（3） For medical expenses, tuition, and related expenses: receipts from domestic hos

23、pitals （schools）;（4） For other:When the amount of a single foreign exchange sale is equivalent to USD 50,000 or more, the individual shall directly transfer the renminbi capital gained from the sale of foreign exchange into the domestic renminbi account held by the counterparty of the transaction.Ar

24、ticle 12 When a domestic individuals non-business-based foreign exchange purchases under the current account exceed the total annual quota, he/she shall handle the business at the banks upon the strength of his/her valid identity certificate and the relevant supporting documents indicating the trans

25、action amount.Article 13 When an overseas individual purchases foreign exchange with his/her lawful renminbi income under the current account and exchanges the un-used part of the purchased renminbi back into foreign exchange, he/she shall handle it in accordance with the following provisions:（1） Fo

26、r foreign exchange purchases with lawful renminbi income under the current account obtained domestically, the individual shall handle it upon the strength of his/her valid identity certificate and relevant supporting documents （including tax returns） indicating the transaction amount.（2） For exchang

27、es of the un-used part of purchased renminbi back into foreign exchange, the individual shall handle it upon the strength of his/her valid identity certificate and the original exchange memo, and the latter shall be valid for 24 months from the date of the exchange; in cases when the total daily amo

28、unt is not more than and including the equivalent of USD 500 （or USD 1000 if the exchange is made within the boundaries but outside of the customs supervision zone before he/she leaves the country）, the individual may handle it solely upon the strength of his/her valid identity certificate.Article 14 In cases when a domestic individual remits foreign exchangeoverseas for expenses under the current account, he/she shall handle it in accordance with the following provisions:When the remittance is mad