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3.跨境担保外汇管理规定-Provisions on Foreign Exchange Administration of Cross-border Guarantee


跨境担保外汇管理规定 Provisions on Foreign Exchange Administration of Cross-border Guarantee
颁布机关: 国家外汇管理局

Promulgating Institution:

State Administration of Foreign Exchange
汇发[2014]29号



号:

Document Number:
颁布时间: 实施时间: 效力状态:

Hui Fa [2014] No.29 05/12/2014 05/12/2014 06/01/2014 06/01/2014
有效

Promulgating Date: Effective Date: Validity Status:

Valid
第一章 总则

Chapter 1: General Provisions
第一条 为完善跨境担保外汇管理,规范跨境担保项下收支行为,促进跨境担保业务健康有序发展 ,根据《中华人民共和国物权法》、《中华人民共和国担保法》及《中华人民共和国外汇管理条例》等 法律法规,特制定本规定。

Article 1 With a view to improving foreign exchange administration of cross-border guarantee, regulating foreign exchange receipt and payment under cross-border guarantee, and promoting the healthy and orderly development of cross-border guarantee business, these Provisions are formulated pursuant to the Property Law of the People's Republic of China, the Guarantee Law of the People's Republic of China, the Regulations of the People's Republic of China on Foreign Exchange Administration, and other relevant laws and regulations.
第二条 本规定所称的跨境担保是指担保人向债权人书面作出的、具有法律约束力、承诺按照担保 合同约定履行相关付款义务并可能产生资金跨境收付或资产所有权跨境转移等国际收支交易的担保行为 。

Article 2 For the purpose of these Provisions, cross-border guarantee shall refer to the written and legally binding guarantee made by a guarantor to a creditor that meets the following requirements: the guarantor undertakes to fulfil relevant payment obligations in accordance with the guarantee contract; and, the guarantee may generate cross-border receipt and payment of funds or cross-border transfer of asset ownership and other transactions of international receipt and payment.
第三条 按照担保当事各方的注册地,跨境担保分为内保外贷、外保内贷和其他形式跨境担保。

Article 3 According to the places of registration of all parties to a guarantee transaction, cross-border guarantee shall be divided into overseas lending secured by domestic guarantee, domestic lending secured by overseas guarantee and other forms of cross-border guarantee.
内保外贷是指担保人注册地在境内、债务人和债权人注册地均在境外的跨境担保。

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Overseas lending secured by domestic guarantee shall refer to the form of cross-border guarantee whereby the place of registration of the guarantor is within the Mainland, while the places of registration of both the debtor and the creditor are outside the Mainland.
外保内贷是指担保人注册地在境外、债务人和债权人注册地均在境内的跨境担保。

Domestic lending secured by overseas guarantee shall refer to the form of cross-border guarantee whereby the place of registration of the guarantor is outside the Mainland, while the places of registration of both the debtor and the creditor are within the Mainland.
其他形式跨境担保是指除前述内保外贷和外保内贷以外的其他跨境担保情形。

Other forms of cross-border guarantee shall refer to the forms of cross-border guarantee other than the foregoing overseas lending secured by domestic guarantee and domestic lending secured by overseas guarantee.
第四条 国家外汇管理局及其分支局(以下简称外汇局)负责规范跨境担保产生的各类国际收支交 易。

Article 4 The State Administration of Foreign Exchange ("SAFE") and its branches and sub-branches (hereinafter referred to as the "Foreign Exchange Bureau") shall be responsible for regulating all types of transactions of international receipts and payments arising from cross-border guarantee.
第五条 境内机构提供或接受跨境担保,应当遵守国家法律法规和行业主管部门的规定,并按本规 定办理相关外汇管理手续。

Article 5 To provide or accept cross-border guarantee, a domestic institution shall comply with State laws, regulations and the provisions of competent industry departments, and go through relevant procedures for foreign exchange administration pursuant to these Provisions.
担保当事各方从事跨境担保业务,应当恪守商业道德,诚实守信。

All parties to cross-border guarantee transactions shall abide by business ethics, and uphold honesty and integrity.
第六条 外汇局对内保外贷和外保内贷实行登记管理。

Article 6 Foreign Exchange Bureaus shall manage overseas lending secured by domestic guarantee and domestic lending secured by overseas guarantee by way of registration.
境内机构办理内保外贷业务,应按本规定要求办理内保外贷登记;经外汇局登记的内保外贷,发生 担保履约的,担保人可自行办理;担保履约后应按本规定要求办理对外债权登记。

To engage in the business of overseas lending secured by domestic guarantee, a domestic institution shall go through registration of overseas lending secured by domestic guarantee in accordance with these Provisions. Where the performance of guarantee obligations is triggered under an overseas loan secured by domestic guarantee that is registered by a Foreign Exchange Bureau, the guarantor concerned may proceed to perform relevant obligations on its own, after which the guarantor shall apply for the registration of external claims in accordance with these Provisions.
境内机构办理外保内贷业务,应符合本规定明确的相关条件;经外汇局登记的外保内贷,债权人可 自行办理与担保履约相关的收款;担保履约后境内债务人应按本规定要求办理外债登记手续。

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To engage in the business of domestic lending secured by overseas guarantee, a domestic institution shall satisfy relevant conditions specified herein. Where a domestic loan secured by overseas guarantee is registered by a Foreign Exchange Bureau, the creditor concerned may collect funds related to the performance of guarantee obligations on its own. After the guarantee obligations are performed, the relevant domestic debtor shall apply for the registration of external debts in accordance with these Provisions.
第七条 境内机构提供或接受其他形式跨境担保,应符合相关外汇管理规定。

Article 7 To provide or accept other forms of cross-border guarantee, a domestic institution shall comply with relevant provisions on foreign exchange administration.
第二章 内保外贷

Chapter 2: Overseas Lending Secured by Domestic Guarantee
第八条 担保人办理内保外贷业务,在遵守国家法律法规、行业主管部门规定及外汇管理规定的前 提下,可自行签订内保外贷合同。

Article 8 When engaging in a transaction of overseas lending secured by domestic guarantee, a guarantor may enter into a contract on overseas lending secured by domestic guarantee on its own under the premise of compliance with State laws and regulations, the provisions of competent industry departments and the provisions on foreign exchange administration.
第九条 担保人签订内保外贷合同后,应按以下规定办理内保外贷登记。

Article 9 After concluding a contract on overseas lending secured by domestic guarantee, a guarantor shall handle the registration of overseas lending secured by domestic guarantee pursuant to the following provisions.
担保人为银行的,由担保人通过数据接口程序或其他方式向外汇局报送内保外贷业务相关数据。

Where the guarantor is a bank, it shall submit data related to the transaction of overseas lending secured by domestic guarantee to the relevant Foreign Exchange Bureau via data interface programs or by other means.
担保人为非银行金融机构或企业(以下简称非银行机构)的,应在签订担保合同后15个工作日内到 所在地外汇局办理内保外贷签约登记手续。担保合同主要条款发生变更的,应当办理内保外贷签约变更 登记手续。

Where the guarantor is a non-banking financial institution or an enterprise (hereinafter referred to as the "Non-banking Institution"), it shall register the conclusion of the contract on overseas lending secured by domestic guarantee with the local Foreign Exchange Bureau within 15 working days after the conclusion of the guarantee contract. In the event of changes to the principal clauses of the guarantee contract, the guarantor shall go through the formalities for registering the changes of the conclusion of the contract on overseas lending secured by domestic guarantee.
外汇局按照真实、合规原则对非银行机构担保人的登记申请进行程序性审核并办理登记手续。

A Foreign Exchange Bureau shall, in accordance with the principles of truthfulness and compliance, conduct procedural review of the registration application submitted by a guarantor that is a Non-banking Institution, and process registration formalities.
第十条 银行、非银行金融机构作为担保人提供内保外贷,按照行业主管部门规定,应具有相应担
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保业务经营资格。

Article 10 To engage in a transaction of overseas lending secured by domestic guarantee in the capacity of a guarantor, a bank or a non-banking financial institution shall hold the appropriate guarantee business qualifications in accordance with the provisions of competent industry departments.
第十一条 内保外贷项下资金用途应当符合以下规定:

Article 11 Funds under overseas lending secured by domestic guarantee shall be used in compliance with the following provisions:
(一)内保外贷项下资金仅用于债务人正常经营范围内的相关支出,不得用于支持债务人从事正常 业务范围以外的相关交易,不得虚构贸易背景进行套利,或进行其他形式的投机性交易。

(1) Funds under a transaction of overseas lending secured by domestic guarantee shall only be used for relevant expenses within the normal business scope of the debtor concerned. Such funds may not be used to support the debtor to engage in relevant transactions beyond the normal scope of business, may not be used to fabricate trade background for arbitrage, and may not be used for other forms of speculative transactions; and
(二)未经外汇局批准,债务人不得通过向境内进行借贷、股权投资或证券投资等方式将担保项下 资金直接或间接调回境内使用。

(2) Without the approval of the relevant Foreign Exchange Bureau, the debtor shall not directly or indirectly repatriate the funds under guarantee for use domestically by way of domestic borrowing, equity or securities investment, or by other means.
第十二条 担保人办理内保外贷业务时,应对债务人主体资格、担保项下资金用途、预计的还款资 金来源、担保履约的可能性及相关交易背景进行审核,对是否符合境内外相关法律法规进行尽职调查, 并以适当方式监督债务人按照其申明的用途使用担保项下资金。

Article 12 When engaging in a transaction of overseas lending secured by domestic guarantee, a guarantor shall review the eligibility of the relevant debtor, the use of funds under guarantee, the expected sources of repayment funds, the likelihood of the actual performance of guarantee obligations and relevant transaction background, conduct due diligence investigation of whether relevant domestic and overseas laws and regulations are complied with, and take appropriate measures to monitor the debtor to use the funds under guarantee according to the declared purposes.
第十三条 内保外贷项下担保人付款责任到期、债务人清偿担保项下债务或发生担保履约后,担保 人应办理内保外贷登记注销手续。

Article 13 Upon expiry of the payment obligations of a guarantor under overseas lending secured by domestic guarantee, or upon full repayment of the debts under guarantee by the relevant debtor, or after guarantee obligations are triggered and performed, the guarantor shall go through the procedures to deregister overseas lending secured by domestic guarantee.
第十四条 如发生内保外贷履约,担保人为银行的,可自行办理担保履约项下对外支付。

Article 14 Where guarantee obligations under a transaction of overseas lending by domestic guarantee are triggered, the relevant guarantor, if it is a bank, may make external payments under the performance of guarantee obligations on its own.
担保人为非银行机构的,可凭担保登记文件直接到银行办理担保履约项下购汇及对外支付。在境外 债务人偿清因担保人履约而对境内担保人承担的债务之前,未经外汇局批准,担保人须暂停签订新的内
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保外贷合同。

Where the guarantor is a Non-banking Institution, it may directly purchase foreign exchanges and make external payments under the performance of guarantee obligations with a bank by producing the guarantee registration document. Unless approved by the relevant Foreign Exchange Bureau, the guarantor shall suspend the conclusion of new contracts on overseas lending secured by domestic guarantee until the overseas debtor pays off the debts owed to the domestic guarantor due to the latter's performance of guarantee obligations.
第十五条 内保外贷业务发生担保履约的,成为对外债权人的境内担保人或反担保人应当按规定办 理对外债权登记手续。

Article 15 Once performance of guarantee obligations is triggered under a transaction of overseas lending secured by domestic guarantee, a domestic guarantor or counter-guarantor who becomes an external creditor shall go through the procedures for registration of external claims as required.
第十六条 境内个人可作为担保人并参照非银行机构办理内保外贷业务。

Article 16 A domestic individual may act as a guarantor to engage in transactions of overseas lending secured by domestic guarantee by reference to the provisions applicable to Non-banking Institutions.
第三章 外保内贷

Chapter 3: Domestic Lending Secured by Overseas Guarantee
第十七条 境内非金融机构从境内金融机构借用贷款或获得授信额度,在同时满足以下条件的前提 下,可以接受境外机构或个人提供的担保,并自行签订外保内贷合同:

Article 17 Where a domestic non-financial institution borrows loans or obtains credit facilities from a domestic financial institution, it may, under the premise of satisfying all of the following conditions, accept the guarantee provided by an overseas institution or individual, and conclude a contract on domestic lending secured by overseas guarantee on its own:
(一)债务人为在境内注册经营的非金融机构;

(1) The debtor shall be a non-financial institution that is registered and engages in operations within the Mainland;
(二)债权人为在境内注册经营的金融机构;

(2) The creditor shall be a financial institution that is registered and engages in operations within the Mainland;
(三)担保标的为金融机构提供的本外币贷款(不包括委托贷款)或有约束力的授信额度;

(3) The subject matter guaranteed shall be RMB or foreign currency loans (excluding entrusted loans) or binding credit facilities disbursed by the financial institution; and
(四)担保形式符合境内、外法律法规。

(4) The guarantee form is in compliance with domestic and overseas laws and regulations.
未经批准,境内机构不得超出上述范围办理外保内贷业务。

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Without approval, a domestic institution shall not engage in transactions of domestic lending secured by overseas guarantee beyond the aforesaid scope.
第十八条 境内债务人从事外保内贷业务,由发放贷款或提供授信额度的境内金融机构向外汇局集 中报送外保内贷业务相关数据。

Article 18 Where a domestic debtor engages in a transaction of domestic lending secured by overseas guarantee, the domestic financial institution that disburses the loans or provides the credit facilities shall submit data related to the transaction of domestic lending secured by overseas guarantee to the relevant Foreign Exchange Bureau on a centralized basis.
第十九条 外保内贷业务发生担保履约的,在境内债务人偿清其对境外担保人的债务之前,未经外 汇局批准,境内债务人应暂停签订新的外保内贷合同;已经签订外保内贷合同但尚未提款或尚未全部提 款的,未经所在地外汇局批准,境内债务人应暂停办理新的提款。

Article 19 Where the performance of guarantee obligations is triggered under a transaction of domestic lending secured by overseas guarantee, unless approved by the relevant Foreign Exchange Bureau, the domestic debtor concerned shall suspend the conclusion of new contracts on domestic lending secured by overseas guarantee until it pays off the debts owed to the overseas guarantor; and unless approved by the local Foreign Exchange Bureau, the domestic debtor shall suspend new draw-downs under existing contracts on domestic lending secured by overseas guarantee, if the loan amount has not been or has not been fully drawn.
境内债务人因外保内贷项下担保履约形成的对外负债,其未偿本金余额不得超过其上年度末经审计 的净资产数额。

Where the domestic debtor incurs external liabilities due to the performance of guarantee obligations under domestic lending secured by overseas guarantee, the outstanding principal shall not exceed its audited net assets as at the end of the last year.
境内债务人向债权人申请办理外保内贷业务时,应真实、完整地向债权人提供其已办理外保内贷业 务的债务违约、外债登记及债务清偿情况。

When applying for domestic lending secured by overseas guarantee to a creditor, a domestic debtor shall provide the creditor with truthful and complete information on debt default, external debt registration and debt repayment concerning its existing transactions of domestic lending secured by overseas guarantee.
第二十条 外保内贷业务发生境外担保履约的,境内债务人应到所在地外汇局办理短期外债签约登 记及相关信息备案手续。外汇局在外债签约登记环节对债务人外保内贷业务的合规性进行事后核查。

Article 20 Where performance of the guarantee obligations of an overseas guarantor is triggered under a transaction of domestic lending secured by overseas guarantee, the domestic debtor concerned shall apply to the local Foreign Exchange Bureau for registration of the conclusion of a contract on short-term external debts and the record-filing of relevant information, and the Foreign Exchange Bureau shall conduct ex post verification of the compliance of the debtor's transaction of domestic lending secured by overseas guarantee during the registration of the conclusion of the contract on external debts.
第四章 物权担保的外汇管理

Chapter 4: Foreign Exchange Administration of Property Rights Guarantee
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第二十一条 外汇局不对担保当事各方设定担保物权的合法性进行审查。担保当事各方应自行确认 担保合同内容符合境内外相关法律法规和行业主管部门的规定。

Article 21 Foreign Exchange Bureaus shall not review the legality of the security interests instituted by parties to guarantee transactions. The said parties shall confirm by themselves that the guarantee contracts are in compliance with relevant domestic and overseas laws and regulations, as well as the provisions of competent industry departments.
第二十二条 担保人与债权人之间因提供抵押、质押等物权担保而产生的跨境收支和交易事项,已 存在限制或程序性外汇管理规定的,应当符合规定。

Article 22 Cross-border receipts and payments and transactions that arise due to mortgage, pledge and other forms of property rights guarantee between a guarantor and a creditor shall be in compliance with the existing restrictive or procedural provisions on foreign exchange administration, if any.
第二十三条 当担保人与债权人分属境内、境外,或担保物权登记地(或财产所在地、收益来源地 )与担保人、债权人的任意一方分属境内、境外时,境内担保人或境内债权人应按下列规定办理相关外 汇管理手续:

Article 23 Where the guarantor concerned is within the Mainland and the creditor concerned is outside the Mainland, or vice versa, or where the place of registration of security interests (or the locus of the underlying property or the place of source of income) is located within or outside the Mainland with either the guarantor or the creditor, the domestic guarantor or the domestic creditor shall go through relevant procedures for foreign exchange administration pursuant to the following provisions:
(一)当担保人、债权人注册地或担保物权登记地(或财产所在地、收益来源地)至少有两项分属 境内外时,担保人实现担保物权的方式应当符合相关法律规定。

(1) Where at least two of the followings, i.e. the guarantor's place of registration, the creditor's place of registration and the place of registration of security interests (or the locus of the underlying property or the place of source of income), are located separately within and outside the Mainland, the guarantor shall realize its security interests in compliance with relevant laws;
(二)除另有明确规定外,担保人或债权人申请汇出或收取担保财产处置收益时,可直接向境内银 行提出申请;在银行审核担保履约真实性、合规性并留存必要材料后,担保人或债权人可以办理相关购 汇、结汇和跨境收支。

(2) Unless otherwise expressly prescribed, the guarantor or the creditor may directly apply to a domestic bank for outbound remittance or collection of the income from the disposal of the guaranteed property. After the domestic bank has reviewed the authenticity and compliance of the performance of guarantee obligations and retained necessary materials, the guarantor or the creditor may purchase and settle foreign exchanges, and carry out relevant cross-border receipt and payment transactions; and
(三)相关担保财产所有权在担保人、债权人之间发生转让,按规定需要办理跨境投资外汇登记的 ,当事人应办理相关登记或变更手续。

(3) Where foreign exchange registration of cross-border investment is required by relevant provisions due to the transfer of the ownership of the guaranteed property between the guarantor and the creditor, the parties concerned shall go through relevant procedures for registration or change.
第二十四条 担保人为第三方债务人向债权人提供物权担保,构成内保外贷或外保内贷的,应当按 照内保外贷或外保内贷相关规定办理担保登记手续,并遵守相关规定。

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Article 24 Where a transaction of overseas lending secured by domestic guarantee or domestic lending secured by overseas guarantee is constituted because a guarantor guarantees certain property rights to a creditor in favor of a third-party debtor, the guarantor shall go through the procedures for registration of the guarantee in accordance with the provisions on overseas lending secured by domestic guarantee or domestic lending secured by overseas guarantee, and comply with relevant provisions.
经外汇局登记的物权担保因任何原因而未合法设立,担保人应到外汇局注销相关登记。

Where the property rights guarantee registered by a Foreign Exchange Bureau is not legally established due to any reason, the guarantor concerned shall go through deregistration procedures with the Foreign Exchange Bureau concerned.
第五章 附则

Chapter 5: Supplementary Provisions
第二十五条 境内机构提供或接受除内保外贷和外保内贷以外的其他形式跨境担保,在符合境内外 法律法规和本规定的前提下,可自行签订跨境担保合同。除外汇局另有明确规定外,担保人、债务人不 需要就其他形式跨境担保到外汇局办理登记或备案。

Article 25 Under the premise of compliance with domestic and overseas laws, regulations and these Provisions, a domestic institution that provides or accepts cross-border guarantee in forms other than overseas lending secured by domestic guarantee and domestic lending secured by overseas guarantee may enter into cross-border guarantee contracts at its own discretion. Unless otherwise expressly prescribed by Foreign Exchange Bureaus, guarantors and debtors are not required to go through registration or record-filing procedures with Foreign Exchange Bureaus for other forms of cross-border guarantee.
境内机构办理其他形式跨境担保,可自行办理担保履约。担保项下对外债权债务需要事前审批或核 准,或因担保履约发生对外债权债务变动的,应按规定办理相关审批或登记手续。

A domestic institution that engages in other forms of cross-border guarantee may perform the guarantee obligations on its own. Where the external claims or debts under guarantee require prior examination and approval or verification and approval, or where external claims or debts are changed due to the performance of guarantee obligations, the domestic institution shall go through relevant examination and approval or registration procedures as required.
第二十六条 境内债务人对外支付担保费,可按照服务贸易外汇管理有关规定直接向银行申请办理 。

Article 26 To pay guarantee fees to an external party, a domestic debtor may directly submit an application to a bank in accordance with relevant provisions on foreign exchange administration of trade in services.
第二十七条 担保人、债务人不得在明知或者应知担保履约义务确定发生的情况下签订跨境担保合 同。

Article 27 A guarantor or a debtor shall not enter into a cross-border guarantee contract when it knows or should have known that the performance of guarantee obligations is sure to be triggered.
第二十八条 担保人、债务人、债权人向境内银行申请办理与跨境担保相关的购付汇或收结汇业务 时,境内银行应当对跨境担保交易的背景进行尽职审查,以确定该担保合同符合中国法律法规和本规定 。
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Article 28 When a guarantor, debtor or creditor applies to a domestic bank for foreign exchange purchase and payment or collection and settlement related to cross-border guarantee, the domestic bank shall conduct due diligence review of the background of the underlying cross-border guarantee transaction to ensure that the guarantee contract concerned is in compliance with Chinese laws, regulations and these Provisions.
第二十九条 外汇局对跨境担保合同的核准、登记或备案情况以及本规定明确的其他管理事项与管 理要求,不构成跨境担保合同的生效要件。

Article 29 The verification and approval, registration or record-filing of a cross-border guarantee contract by a Foreign Exchange Bureau, and other administrative matters and requirements specified herein, shall not constitute prerequisites for the cross-border guarantee contract to enter into effect.
第三十条 外汇局定期分析内保外贷和外保内贷整体情况,密切关注跨境担保对国际收支的影响。

Article 30 Foreign Exchange Bureaus shall make regular analysis of the overall situations of overseas lending secured by domestic guarantee and domestic lending secured by overseas guarantee, and pay close attention to the impact of cross-border guarantee on balance of payments.
第三十一条 外汇局对境内机构跨境担保业务进行核查和检查,担保当事各方、境内银行应按照外 汇局要求提供相关资料。对未按本规定及相关规定办理跨境担保业务的,外汇局根据《中华人民共和国 外汇管理条例》进行处罚。

Article 31 Foreign Exchange Bureaus shall conduct verification and inspection of the cross-border guarantee business of domestic institutions, and all parties to guarantee transactions and domestic banks shall provide relevant materials as required by the Foreign Exchange Bureaus. Those that fail to conduct cross-border guarantee business in accordance with these Provisions and other relevant provisions shall be punished by Foreign Exchange Bureaus in accordance with the Regulations of the People's Republic of China on Foreign Exchange Administration.
第三十二条 国家外汇管理局可出于保障国际收支平衡的目的,对跨境担保管理方式适时进行调整 。

Article 32 The SAFE may, for the purpose of ensuring the balance of payments, adjust the administration approaches applicable to cross-border guarantee as appropriate.
第三十三条 本规定由国家外汇管理局负责解释。

Article 33

These Provisions shall be interpreted by the SAFE.

? Westlaw China

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