关注资本金结汇问题
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
