泛亚电竞

关注资本金结汇问题

发布:泛亚电竞_泛亚电竞app怎么下载-官网APP下载 2013-10-22 10:17 来源:泛亚电竞_泛亚电竞app怎么下载-官网APP下载 《中国外汇》2014年第17期 作者:卢文刚
融资租赁公司资本金结汇后的人民币资金,实质上是借给需要融资的企业使用,而不是购买商品的交易,因此更容易出现不合规的情况。

jinnianlai,rongzizulinzuoweiyizhongchuangxinderongzifangshifazhanxunmeng,ershouhouhuizuzuoweiyizhongrongziyurongwuxiangjiehederongzifangshi,pingjieqinenggouyouxiaopanhuoqiyecunliangzichan、jiejueliudongzijinduanquedeyoushidedaolefazhan。congwaihuiguanlidejiaodulaikan,waishangtouzizulingongsijibenzhishejizibenxiangxiadewaihuiyewubanli,youqiyizibenjinjiehuiyewuweizhu。

实例分析

zibenjinjiehuiqingkuang。fujianmouwaizirongzizulingongsi(yixiajiancheng“agongsi”)2012nian8yuechengli,zhucezijin4900wanmeiyuan,zhuyaocongshirongzizulinyewu。gongsiquaneyicixingdaoziyihou,2012nian11yue8rihe12yue13ri,zaimouyinxingfenbiejiehui3000wanhe1900wanmeiyuan。qiyewutedianshidaozishijianduan,jiehuijinejiaoda,jiehuishijianxunsu。

泛亚电竞 zibenjinshiyongqingkuang。agongsizibenjinjiehui3000wanhe1900wanmeiyuan,suoderenminbi18691.2wanyuanhe11826.55wanyuan,hejiyue3.05yiyuanrenminbi,quanbuzhuanjibeijingmouqichezulinyouxiangongsi。congjiehuiyinxingheagongsidetigongshangyedanjulaikan,agongsihebeijingmouqichezulinyouxiangongsiqiandingleliangfenrongzizulin(shouhouhuizu—shebeilei)hetong。hetongxianshi,agongsixiangbeijingmouqichezulinyouxiangongsigoumailegong3335liangqiche,ranhoufanzujigaiqichezulinyouxiangongsi,weiqi2nian。zulinlilvzhixingzhongguorenminyinxing1~3nianqidedaikuanjizhunlilv。jianeryanzhi,agongsizibenjinjiehuisuodede3.05yiyuanrenminbi,shiyishouhouhuizudefangshi,tigongjilebeijingmouqichezulinyouxiangongsi。

泛亚电竞 yewuheguiqingkuang。congwaihuiguanlidejiaodulaikan,waizigongsidaezibenjinkuaisujiehuijinnianlaiyizhishoudaoguanzhu,youqishiteshuxingyedezibenjinjiehuiheshiyongqingkuang,gengshiwaihuiguanlizhongdianjianguandeduixiang。neime,congagongsideyinxingrijizhanglaikan,qijiehuizijinmeiyouhuiliu,gongsi2012nianzichanfuzhaibiaozhongxianshiqizhangqiyingshoukuanwei30517.75wanyuanrenminbi,yujiehuizijinxiangfu。tongshi,agongsibanlidegaiyewuyezaizhongguorenminyinxingzhengxinzhongxinbanlilerongzizulindengji。genjuwaihuijuduiwaishangtouzirongzizulingongsizibenjinjiehuiyewudejieshiwenda,qiyekemianyuxiangyinxingtigongxiangguanfapiao,danyinggaizaihetongguidingdeshouquzujinqixiannei,dingqixiangyinxingtigongmeiqizujinsuoshedefapiao。yinciagongsixiangyinxingtigongle73zhangzujinsuosheyingyeshuifapiao,yinxingyebanlilefapiaozhenshixingdechayangongzuo。

泛亚电竞 qitaqingkuang。muqian,guoneirongzizulinyewudeyizhongpubianmoshishi“shouhouhuizu”: rongzifangjiangziyoujiqishebeidengzhuanrangjirongzizulingongsi,zaiyifanzudexingshimeigeyuexiangrongzizulingongsizhifuzujin;zujinzhifuwanbihou,rongzizulingongsizaiyiyuedingdejiage(tongchanghendi,jinweixingshiyiyi)maihuijirongzifang。rongzizulinzheiyizhaiquanwuquanxiangjiehe、rongzirongwuxiangjiehedetedian,duiqiyeeryanjuyouhendaxiyinli。

泛亚电竞 yinci,agongsiyubeijingmouqichezulinyouxiangongsisuoweide“chushou”,qishizhigengduodeshiyizhong“diyadanbao”,zaihuijichulishang,chushoudeshebeirengjizaichengzufangdeqiyezichanxiangxia,errongzizulingongsizejiyibizhangqijinrongzichan。shishishang,ruguorongziqiyechujuxiangyingdezengzhishuifapiao,huishirongzikuanbianchengyingyewaishouru,dafuzengjiaqiyedeshuiwufudan,shiderongzizulindechengbenchaoguoqiyedefudannengli。

需关注的问题

yishijiaoyizhenshixingderendingwenti。guojiashuiwuzongjuzai2010niande《guanyurongzixingshouhouhuizuyewuzhongchengzufangchushouzichanxingweiyouguanshuishouwentidegonggao》(guojiashuiwuzongjugonggao2010niandi13hao)zhongmingqueguiding: “rongzixingshouhouhuizuyewuzhongchengzufangchushouzichandexingwei,bushuyuzengzhishuiheyingyeshuizhengshoufanwei,buzhengshouzengzhishuiheyingyeshui,yinciyebuchujufapiao。”zaiciqingkuangxia,kerendingshuangfangjiaoyidezhenshixingjibenjiuzhiyourongzizulinhetong。liruagongsiyubeijingmouqichezulinyouxiangongsideshouhouhuizu3335liangqiche,ruguowaihuiguanlibumenxuyaohechaqizhenshixing,chuhetongheyidiquzhengwai,jibenhennancongbiechurushou,yenanyiheshidaogengyouquanweixingdeshangyedanjuhuoshumiancailiao。

ershizijinshiyongdezhenshixingpandingwenti。genjuwaihuiju2012nian11yueduiwaishangtouzirongzizulingongsizibenjinjiehuiyewudejieshiwenda,rongzizulingongsibanlizibenjinjiehuishi,xudengluzhongguorenminyinxingzhengxinzhongxinrongzizulindengjigongshixitongjinxingdengji,kemianyuxiangyinxingtigongxiangguanfapiao,danyinggaizaihetongguidingshouquzujinqixianneidingqixiangyinxingtigongmeiqizujinsuosheyingyedefapiao。neime,waihuijuduiqizijinshiyongdezhenshixingpanding,bujinxuyaoshihoubuduangenzonghecha,haixuyaochixuxiangdangzhangdeshijian。benanlidewaishangtouzirongzizulingongsijiangzibenjinjiehuihoude3.05yiyuanrenminbiquanbuzhuanjibeijingmouqichezulingongsihou,yaojinxingjinyibudejiancha。

sanshizijinshiyongdeheguixingwenti。yuyibandeqiyebijiao,waishangtouzirongzizulingongsizibenjinjiehuihouderenminbizijingengrongyichuxianbuheguideqingkuang,yinweigaizijinshizhishangshijiejixuyaorongzideqiyeshiyong,erbushiyongyugoumaishangpin,zhiyurongdaozideqiyezenmeshiyonggaibizijin,rongzizulingongsiwanquankeyipieqingguanxi;tongshi,rongzizulingongsihaikeyicaiquxianxingshouhuihuozheqitafangshijiangzijinhuiliu、nuoyongdengdeng。zheixieqingkuangwaihuijianchashijiaonanquzheng。

泛亚电竞 sishikuajingyichangzijinliudongdejianguanwenti。sheliwaishangtouzirongzizulingongsi,xiangduiqitaleixingdewaiziqiye,qiwaihuizijindeliuruliuchu、jiehuiheshiyong,doubijiaobianli。waishangtouzirongzizulingongsidesheliyoushangwubushenpi,zijinliurujiehuishibuxuyaofapiao,zijinbujinkeyixunhuanshiyong,haikeyiyonggezhongjiekoujinxingtaolicaozuo,ranhoushiqingkuangsuishizhuxiaogongsihuichuzijin。

wushicunzaiwaihuiguanlidingweiwenti。muqian,rongzizulingongsifenbieyouyinjianhuiheshangwubupishe,liangzheduirongzizulingongsidejigouxingzhi、yewufanweiguidinggezibutong: yinjianhuiguiding,rongzizulingongsiweifeiyinxingjinrongjigou;ershangwubujiangwaishangtouzirongzizulingongsizuoweiyibanwaiziqiyeduidai,jinjinduiqishelitiaojian、fengxianzibenzuochutedingyaoqiu。congshijiqingkuanglaikan,rongzizulingongsidehexinyewushiweiqitaqiyetigongjinrongfanyadianjingxingzhiderongzizulinfanyadianjing,danyouyushangshuzhengcechayi,xiangguanwaihuiguanlizenanyidingwei。

管理应与时俱进

yishiyingjianguanhefanyadianjingxiangjiehe,cujinrongzizulingongnengdechongfenfahui。waihuijuzairichangjianguanzhongkeduijinejiaodahejiehuijiaopinfandegongsijinxingxianchangjiancha,quebaoqizibenjinjiehuizijinliuxianghegui,yanfangchuxianzijinhuiliu、nuoyongdengweiguixingwei。yucitongshi,yeyaofahuiwaihuifanyadianjinggongneng,yinweirongzizulinchanyedexunsufazhan,keweiqiye,youqishizhongxiaoqiyejiejuerongzinandewenti,duiyutuidongjinronggaigechuangxin、cujinjingjikuaisufazhanjuyouzhongyaoyiyi。suoyi,waihuizhengceyingdangbuduanshiyingyewufazhanhezhutijianguandeyaoqiu,qieshiqidaocujinhezhichichanyefazhandezuoyong。

泛亚电竞 ershiyangeanzhaoguidingchayanzujinfapiao。anzhaoxianxingdezhengcefagui,waizirongzizulingongsizaihetongqineixujishixiangyinxingtijiaomeiqizujinsuoshedefapiao,zuoweizibenjinjiehuizhenshixingdezhengming。waihuiguanlibumenyinggaiyangeluoshigaixiangguiding;yinxingzeyingzaishenhezhengbenbingwanchengwangshanghechahoubaoliumeiqifapiaofuyinjianbeicha,ruguofaxianwaizirongzizulingongsibunengtigongxiangyingfapiaohuofapiaoxujia,yingjishishangbaowaihuiju。

sanshijiangrongzizulingongsizuoweizhongdianjianceduixiang。zaiwaihuiguanlineibu,yingjiangwaizirongzizulingongsizuoweifeixianchangjianguandezhongdianhechaduixiang。weici,keyikaolvzaizibenxinxixitongneiduicileigongsijinxingtebiedebiaoshi,dingqiduiqikaizhanfeixianchanghechahuozhexianchanghecha。kaolvdaocileigongsizijinshiyongxingzhideteshuxing,jianyizaigongsimeibirongziyewujieshubingzhunbeikaizhanxinderongziyewushi,yaoxiangwaihuiguanlibumenjinxingbaobei。

sishixiediaorongzizulingongsijianguanzhengce。jianyishangyoubumenzhenduirongzizulingongsidejingyingtedian,wanshanfagui,mingquerongzizulingongsidejingyingxingzhiyujianguanmoshi,bimianxianxingfaguiyuguanlizhongdemaodunxianxiang;tongshiyeshixiayoubumenzaicijichushangnenggouzhenduirongzizulingongsideyewutedianyijigongsixingzhi,mingqueguanlidingwei,congerjinyibuwanshanduiqidewaihuiguanlizhengce,cujinrongzizulinxingyejiankangfazhan。

 

作者单位: 外汇局福州经济技术开发区支局

泛亚电竞_泛亚电竞app怎么下载-官网APP下载1

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