青岛招商银行外汇结汇服务描述中英双语

编辑：青岛希尼尔翻译公司

发布时间：2019-06-16

 

 

一、  外汇结汇服务描述

III. Descriptions of Foreign Exchange Settlement Services

国家外管局针对保险外汇业务制定了专门的管理制度进行业务指导，现行有效的为《国家外汇管理局关于印发〈保险业务外汇管理指引〉的通知》（汇发【2015】6号文）（详见附件）。 指引对保险机构及其分支机构的外汇业务市场准入和退出、外汇账户、跨境外汇收支、境内外汇划转及结售汇等业务管理要求进行了明确的规范。我行可以协助企业与青岛外管局沟通相关业务的办理和审批。

The State Administration of Foreign Exchange has developed a specialized management system as business guidance regarding foreign exchange insurance business and currently the guidance which is in force is Notice of the State Administration of Foreign Exchange on Issuing Guidance for Insurance Business Foreign Exchange Management (Hui Fa [2015] No. 6). The guidance provides clear provisions on market entry and exit, foreign exchange accounts, cross-border foreign exchange payments, foreign exchange settlement and sales business transfer and management of insurance agencies and their branches. Our bank may assist your company to complete the relevant examination and approval procedures with Qingdao Administration of Foreign Exchange.

外汇保险业务管理要点解读：

Main points of foreign exchange insurance business management:

（一）外汇投资前期费用账户：

(I) Upfront expense account for foreign exchange investment:

1.外国投资者开立前期费用账户并汇入前期费用前，应先到后续设立外商投资企业注册地银行办理前期费用基本信息登记。经登记的前期费用，可作为外国投资者对后续设立外商投资企业的出资。账户原则上应以外国投资者名义开立（按规定先验资后办理工商登记的企业和金融机构，可凭工商行政管理部门出具的公司名称预先核准通知书或行业主管部门出具的相关证明以境内相关主体名义开立）。

1. Before an upfront expense account is opened and upfront expense is remitted by a foreign investor, the foreign investor shall first go to the bank at the place where the foreign invested enterprise is to be registered in order to complete procedures for the registration of basic information concerning the upfront expense. The upfront expense so registered may be used as the capital contribution to the foreign investor for incorporation of the foreign invested enterprise. In principle, the account shall be opened in the name of the foreign investor (in accordance with the relevant provisions, an enterprise or a financial institution who has completed registration in the administration for industry and commerce after completion of capital verification may open the account in the name of a domestic entity by producing the Notification on Pre-Approval of Enterprise Name as issued by the administration for industry and commerce or the relevant documents issued by a competent authority).

2.前期费用登记金额每一投资项目原则上不得超过等值30万美元，如遇特殊情况或确有实际需要超过30万美元的，外国投资者需至后续设立的外商投资企业注册地外汇局申请办理。前期费用外汇账户有效期为6个月（自开户之日起）。如确有客观原因，开户主体可提交说明函向银行申请延期，但最长不得超过12个月。外国投资者设立一家外商投资企业或外资金融机构原则上仅可开立一个前期费用外汇账户。

2. In principle, the registered amount of upfront expense shall not exceed the equivalent of USD 300,000. If it needs to exceed this limit under a special circumstance, the foreign investor shall go to the administration for foreign exchange at the place where the foreign invested enterprise is to be incorporated to apply for it. The upfront expense foreign exchange account has a validity period of 6 months (commencing from the date of account opening). If there are objective reasons that it needs to be extended, the holder o the account shall file an application to the bank for an extension. However, in no case may it be more than 12 months. In principle, a foreign investor may have one upfront expense foreign exchange account for every one foreign invested enterprise or foreign invested financial institution incorporated by it.

3.账户收入范围：外汇局资本项目信息系统登记金额内外国投资者从境外汇入的用于设立外商投资企业或外资金融机构的前期费用，以及用于验资的资金。

3. Range of account receipts: Upfront expense as remitted by the foreign investor for the establishment of the foreign invested enterprise or foreign invested financial institution (to the extent of the limit registered in the capital information system of administration for foreign exchange) and funds to be used for capital verification.

4.账户支出范围：参照资本金结汇管理原则在境内结汇使用、经真实性审核后的经常项目对外支付、原路汇回境外、划入后续设立的外商投资企业外汇资本金账户及经外汇局（银行）登记或外汇局核准的资本项目支出。 账户内资金不得用于质押贷款、发放委托贷款。

4. Range of account payments: With reference to principles for the management of settlement of foreign currency capital, capital expenditures used in China for settlement of foreign currency capital, current accounts paid after authenticity verification, remitted back overseas via the original channel, transferred to foreign currency capital account of a subsequently established foreign invested enterprise and registered or approved by the administration for foreign exchange (bank). The funds from the account shall not be used for the pledge of any loan or grant of entrusted loan.

（二）资格申请：

(II) Qualification application:

保险公司经营外汇保险业务，应持以下材料向所在地分局申请(材料齐全的情况下，我行项目小组工作人员可代办)：

To engage in foreign exchange insurance business, an insurance company shall apply to it to a local bureau by producing the following materials (we may be responsible for completing these procedures when complete materials are provided):

1.书面申请；

1. Filing a written application;

2.保险行业主管部门颁发的经营保险业务资格证明复印件；

2. A copy of certificate of insurance business qualification as issued by the competent authority in the insurance industry;

3.工商营业执照和组织机构代码信息证明复印件；

3. A copy of business license and organization code information certificate;

4.与申请外汇保险业务相应的内部管理制度，包括但不限于业务操作流程、资金管理和数据报送等内容。

4. A document of internal management system corresponding to the foreign exchange insurance business applied for, including, but not limited to, contents regarding business operation procedures, funds management and data submission.

保险公司变更外汇保险业务范围或机构名称或终止外汇保险业务的，应持相关材料向所在地分局申请备案。具有经营外汇保险业务资格的保险公司，其分支机构在取得保险公司或省级分支机构内部书面授权之日起可经营、变更或终止外汇保险业务。保险公司省级分支机构应按规定在每季度结束后10个工作日内，向其所在地分局报告上一季度新申请经营、变更或终止外汇保险业务的本级及其以下分支机构名单。

To change the range of foreign exchange insurance business or organization name or to terminate foreign exchange insurance business, the insurance company shall apply to the local bureau for the record by producing the relevant materials. In the event of an insurance company with qualification to engage in foreign exchange insurance business, a branch of it may engage in, change or terminate foreign exchange insurance business from the date on which a written authorization as issued by the insurance company or a provincial level branch of the insurance company. The provincial level branch of the insurance company shall within 10 working days after the end of each quarter, submit a list of branches at the same level or below who applied for operations, change or termination of foreign exchange insurance business in the previous quarter.

（三）资本金账户：

(III) Capital account:

保险机构直接投资、境外上市、境外资金运用等业务涉及外汇账户的开立、变更、使用和关闭，按照资本项目有关外汇账户的规定办理。保险机构外汇资本金账户的收支范围为：股东（境外总公司）依法汇入、减资（撤资）汇出的外汇资本金（外汇营运资金），境内和境外外汇资金运用项下划转，因交易撤销的外汇资金收付，按规定结汇使用，经常项目外汇支出和外汇局规定的资本项目外汇收支。

If businesses such as direct investment, listing overseas and use of overseas funds as engaged by an insurance company relate to the opening, change, use of closure of a foreign exchange account, the relevant procedures shall be completed in accordance with capital related foreign exchange account. The range of revenue and expenditure of a foreign exchange capital account of an insurance company: foreign exchange capital (foreign exchange operation funds) remitted inward or remitted outward for capital reduction (disinvestment) by the shareholder (overseas parent company) in accordance with law, amount transferred using foreign exchange funds from China or abroad, receipts and payments of foreign exchange funds as cancelled due to transaction, funds used for settlement of foreign exchange in accordance with the relevant provisions, foreign exchange expenditure of current accounts, and capital related foreign exchange receipts and payments as required by the administration for foreign exchange.

外商投资企业资本金账户中的外汇资本金可根据在企业经营范围内遵循真实、自用原则在银行办理资本金意愿结汇。现结汇比例暂定为100%。银行按照支付结汇原则为企业办理每一笔结汇业务时，审核企业上一笔结汇资金使用的真实性与合规性。如：人民币资金用途证明文件（包括商业合同或收款人出具的支付通知）、对外支付的发票、加盖企业公章或财务印章的税务部门网络发票真伪查询结果打印件及其使用情况明细清单、支付税费的，提交专用收据、缴款通知书或完税凭证等等。等值5万美元（含）以下备用金结汇的，企业无需提交上述文件。企业以备用金名义结汇的，每笔不得超过等值5万美元，每月不得超过等值10万美元。

Foreign exchange capital in the capital account of a foreign invested enterprise may be used for willingness settlement of foreign exchange capital in the bank by following the principle of truthfulness and own-use within its business scope. As a temporary provision, the settlement ratio is 100%. In handling foreign exchange settlement, the bank shall verify the truthfulness and compliance of proceeds from the previous foreign exchange settlement. For example, RMB funds use document (including commercial contract or payment notice as issued by the payee), invoice signifying payment outward, online invoice authenticity verification result printed document affixed with the official seal or financial seal of the enterprise and a list on funds use details, dedicated receipt, payment notice or tax payment voucher (if used for tax payment), etc. shall be verified. If the amount is no more than the equivalent of USD 50,000 (including), the above-mentioned documents may not be submitted. If foreign exchange settlement is applied for by the enterprise as a reserve fund, each shall not be more than the equivalent of USD 50,000, and the amount in the aggregate shall not be more than the equivalent of USD 100,000 per month.

（四）外汇经营账户：

(IV) Foreign exchange operation account:

保险机构及其分支机构开立外汇经营账户，用于日常经营保险业务、受托管理外汇资金业务等。保险机构外汇经营账户的收支范围为：外汇保险项下外汇收支，境内和境外外汇资金运用项下划转，投资收益，受托管理费收入，按规定结汇使用，经常项目外汇收支和外汇局规定的资本项目外汇收支。

A foreign exchange operation account opened by an insurance company or a branch of the insurance company may be used for day-to-day operations of insurance business, entrusted management of foreign exchange funds, etc. The range of receipts and payments of the foreign exchange operation account of an insurance company: foreign exchange receipts and payments under foreign exchange insurance, foreign currency amount transferred in China or abroad, investment return, revenue of entrusted management fees, funds used for foreign exchange settlement in accordance with the relevant provisions, foreign exchange receipts and payments of current accounts, capital related foreign exchange receipts and payments as specified by the administration for foreign exchange.

（五）外汇资金运用账户：

(V) Foreign exchange funds use account:

保险机构开立外汇资金运用账户，用于境内外汇资金运用业务。保险机构境内外汇资金运用的外汇资金应先划入在托管金融机构开立的外汇资金运用账户进行托管。用于托管的外汇资金运用账户的收支范围为：与外汇资本金账户、外汇经营账户、境外上市专用外汇账户、其他外汇资金运用账户划转外汇资金，买卖外汇金融资产收支和外汇局规定的其他外汇收支。其他外汇资金运用账户的收支范围为：与用于托管的外汇资金运用账户划转外汇资金，买卖外汇金融资产收支和外汇局规定的其他外汇收支。

An insurance company may open a foreign exchange funds use account for use of domestic and overseas foreign exchange funds. Foreign exchange funds to be used for this purpose shall first be remitted to a foreign exchange funds use account opened by an entrusted financial institution. The range of receipts and payments of a foreign exchange funds use account: foreign exchange funds transferred to or from foreign exchange capital account, foreign exchange operation account, foreign exchange account dedicated for listing overseas and other foreign exchange funds use accounts, receipts and payments related to sales and purchase of foreign exchange financial assets, and other foreign exchange receipts and payments as specified by the administration for foreign exchange. The range of receipts and payments of other foreign exchange funds use accounts: foreign exchange funds transferred from or to the foreign exchange funds use account, receipts and payments related to sales and purchase of foreign exchange financial assets, and other foreign exchange receipts and payments as specified by the administration for foreign exchange.

    外汇资金运用账户仅限于外汇资金运用业务，不得办理结售汇和日常经营收付。

    The foreign exchange funds use account may only be used for handling foreign exchange funds use businesses and shall not be used for settlement or sales of foreign exchange or receipts or payments in routine operations.