国家外汇管理局关于改革和规范资本项目结汇管理政策的通知 汇发〔2016〕16号
国家外汇管理局关于改革和规范资本项目结汇管理政策的通知
guojiawaihuiguanlijugesheng、zizhiqu、zhixiashifenju、waihuiguanlibu，shenzhen、dalian、qingdao、shamen、ningboshifenju；gezhongziwaihuizhidingyinxing:
weijinyibushenhuawaihuiguanlitizhigaige，genghaodimanzuhebianlijingneiqiyejingyingyuzijinyunzuoxuyao，guojiawaihuiguanlijujuedingzaizongjieqianqibufendiqushidianjingyandejichushang，zaiquanguofanweineituiguangqiyewaizhaizijinjiehuiguanlifangshigaige，tongshitongyiguifanzibenxiangmuwaihuishouruyiyuanjiehuijizhifuguanli。xianjiuyouguanwentitongzhiruxia:
一、 在全国范围内实施企业外债资金结汇管理方式改革
zaizhongguo（shanghai）ziyoumaoyishiyanqu、zhongguo（tianjin）ziyoumaoyishiyanqu、zhongguo（guangdong）ziyoumaoyishiyanqu、zhongguo（fujian）ziyoumaoyishiyanquxiangguanshidianjingyandejichushang，jiangqiyewaizhaizijinjiehuiguanlifangshigaigeshidiantuiguangzhiquanguo。zibentongzhishishizhiriqi，jingneiqiye（baokuozhongziqiyehewaishangtouziqiye，buhanjinrongjigou）waizhaizijinjunkeanzhaoyiyuanjiehuifangshibanlijiehuishouxu。
二、 统一境内机构资本项目外汇收入意愿结汇政策
zibenxiangmuwaihuishouruyiyuanjiehuishizhixiangguanzhengceyijingmingqueshixingyiyuanjiehuidezibenxiangmuwaihuishouru（baokuowaihuizibenjin、waizhaizijinhejingwaishangshidiaohuizijindeng），kegenjujingneijigoudeshijijingyingxuyaozaiyinxingbanlijiehui。xianxingfaguiduijingneijigouzibenxiangmuwaihuishourujiehuicunzaixianzhixingguidingde，congqiguiding。
jingneijigouzibenxiangmuwaihuishouruyiyuanjiehuibilizandingwei100%。guojiawaihuiguanlijukegenjuguojishouzhixingshishishiduishangshubilijinxingdiaozheng。
zaishixingzibenxiangmuwaihuishouruyiyuanjiehuidetongshi，jingneijigourengkexuanzeanzhaozhifujiehuizhishiyongqiwaihuishouru。yinxinganzhaozhifujiehuiyuanzeweijingneijigoubanlimeiyibijiehuiyewushi，junyingshenhejingneijigoushangyibijiehui（baokuoyiyuanjiehuihezhifujiehui）zijinshiyongdezhenshixingyuheguixing。
泛亚电竞 jingneijigouwaihuishourujingneiyuanbihuazhuanjiqikuajingduiwaizhifuanxianxingwaihuiguanliguidingbanli。
三、境内机构资本项目外汇收入意愿结汇所得人民币资金纳入结汇待支付账户管理
泛亚电竞 jingneijigouyuanzeshangyingzaiyinxingkailiyiyiduiyingde“zibenxiangmu—jiehuidaizhifuzhanghu”（yixiajianchengjiehuidaizhifuzhanghu），yongyucunfangzibenxiangmuwaihuishouruyiyuanjiehuisuoderenminbizijin，bingtongguogaizhanghubanligeleizhifushouxu。jingneijigouzaitongyiyinxingwangdiankailidetongmingzibenjinzhanghu、jingneizichanbianxianzhanghu、jingneizaitouzizhanghu、waizhaizhuanyongzhanghu、jingwaishangshizhuanyongzhanghujifuheguidingdeqitaleixingdezibenxiangmuzhanghu，kegongyongyigejiehuidaizhifuzhanghu。jingneijigouanzhifujiehuiyuanzejiehuisuoderenminbizijinbudetongguojiehuidaizhifuzhanghujinxingzhifu。
泛亚电竞 jiehuidaizhifuzhanghudeshourufanweibaokuo: youtongminghuokaizhanjingneiguquantouziqiyedezibenjinzhanghu、jingneizichanbianxianzhanghu、jingneizaitouzizhanghu、waizhaizhuanyongzhanghu、jingwaishangshizhuanyongzhanghujifuheguidingdeqitaleixingdezibenxiangmuwaihuizhanghujiehuihuarudezijin，youtongminghuokaizhanjingneiguquantouziqiyedejiehuidaizhifuzhanghuhuarudezijin，youbenzhanghuheguihuachuhouhuahuidezijin，yinjiaoyichexiaotuihuidezijin，fuheguidingderenminbishouru，zhanghulixishouru，yijijingwaihuiju（yinxing）dengjihuowaihuijuhezhundeqitashouru。
jiehuidaizhifuzhanghudezhichufanweibaokuo: jingyingfanweineidezhichu，zhifujingneiguquantouzizijinherenminbibaozhengjin，huawangzijinjizhongguanlizhuanhu、tongmingjiehuidaizhifuzhanghu，goufuhuihuozhijieduiwaichanghaiwaizhai、huawanghaibenfuxizhuanyongzhanghu，goufuhuihuozhijiehuiwangjingwaiyongyuhuigoujingwaigufenhuojingwaishangshiqitazhichu，waiguotouzizhejianzi、chezizijingoufuhuihuozhijieduiwaizhifu，weijingwaijigoudaikoudaijiaojingneishuifei，daijingneiguoyougudongjiangguoyougujianchishouruhuazhuanshebaojijin，goufuhuihuozhijieduiwaizhifujingchangxiangmuzhichujijingwaihuiju（yinxing）dengjihuowaihuijuhezhundeqitazibenxiangmuzhichu。
jiehuidaizhifuzhanghuneiderenminbizijinbudegouhuihuahuizibenxiangmuwaihuizhanghu。youjiehuidaizhifuzhanghuhuachuyongyudanbaohuozhifuqitabaozhengjinderenminbizijin，chufashengdanbaolvyuehuoweiyuekoukuande，junxuyuanluhuahuijiehuidaizhifuzhanghu。
四、境内机构资本项目外汇收入的使用应在经营范围内遵循真实、自用原则
泛亚电竞 jingneijigoudezibenxiangmuwaihuishourujiqijiehuisuoderenminbizijin，keyongyuzishenjingyingfanweineidejingchangxiangxiazhichu，yijifalvfaguiyunxudezibenxiangxiazhichu。
jingneijigoudezibenxiangmuwaihuishourujiqijiehuisuoderenminbizijindeshiyong，yingdangzunshouyixiaguiding:
泛亚电竞 （yi）budezhijiehuojianjieyongyuqiyejingyingfanweizhiwaihuoguojiafalvfaguijinzhidezhichu；
泛亚电竞 （er）chulingyoumingqueguidingwai，budezhijiehuojianjieyongyuzhengquantouzihuochuyinxingbaobenxingchanpinzhiwaideqitatouzilicai；
（san）budeyongyuxiangfeiguanlianqiyefafangdaikuan，jingyingfanweimingquexukedeqingxingchuwai；
（si）budeyongyufanyadianjing、goumaifeiziyongfangdichan（fangdichanqiyechuwai）。
泛亚电竞 jingneijigouyuqitadangshirenzhijianduizibenxiangmushourushiyongfanweicunzaihetongyuedingde，budechaochugaihetongyuedingdefanweishiyongxiangguanzijin。chulingyouguidingwai，jingneijigouyuqitadangshirenzhijiandehetongyuedingbuyingyubentongzhicunzaichongtu。
五、规范资本项目收入及其结汇资金的支付管理
（yi）jingneijigoushiyongzibenxiangmushourubanlijiehuihezhifushi，junyingtianxie《zibenxiangmuzhanghuzijinzhifuminglinghan》（jianfujian）。jiehuisuoderenminbizijinzhijiehuarujiehuidaizhifuzhanghude，jingneijigoubuxuyaoxiangyinxingtigongzijinyongtuzhengmingcailiao。jingneijigoushenqingshiyongzibenxiangmushourubanlizhifu（baokuojiehuihoubujinrujiehuidaizhifuzhanghuershizhijiebanliduiwaizhifu、congjiehuidaizhifuzhanghubanlirenminbiduiwaizhifuhuozhijiecongzibenxiangmuwaihuizhanghubanliduiwaifuhui）shi，yingrushixiangyinxingtigongyuzijinyongtuxiangguandezhenshixingzhengmingcailiao。
（er）yinxingyinglvxing“lejiekehu”、“lejieyewu”、“jinzhishencha”dengzhanyeyuanze，zaiweijingneijigoubanlizibenxiangmushourujiehuihezhifushichengdanzhenshixingshenhezeren。zaibanlimeiyibizijinzhifushi，junyingshenheqianyibizhifuzhengmingcailiaodezhenshixingyuheguixing。yinxingyingliucunjingneijigouzibenxiangmuwaihuishourujiehuijishiyongdexiangguanzhengmingcailiao5nianbeicha。
yinxingyinganzhao《guojiawaihuiguanlijuguanyufabu<jinrongjigouwaihuiyewushujucaijiguifan（1.0ban）>detongzhi》（huifa〔2014〕18hao）deyaoqiu，jishibaosongyuzibenjinzhanghu、jingneizichanbianxianzhanghu、jingneizaitouzizhanghu、waizhaizhuanyongzhanghu、jingwaishangshizhuanyongzhanghu、qitaleixingdezibenxiangmuzhanghu、jiehuidaizhifuzhanghu（zhanghuxingzhidaima2113）youguandezhanghu、kuajingshouzhi、jingneihuazhuan、zhanghuneijieshouhuidengxinxi。qizhong，jiehuidaizhifuzhanghuyuqitarenminbizhanghuzhijiandezijinhuazhuan，yingtongguotianxiejingneishoufukuanpingzhengbaosongjingneihuazhuanxinxi，bingzai“fapiaohao”lanzhongtianxiezijinyongtudaima（anzhaohuifa〔2014〕18haowenjianzhong“7.10jiehuiyongtudaima”tianxie）；chuhuowumaoyihechaxiangxiadezhifu，qitahuazhuandejiaoyibianmajuntianxiewei“929070”。
泛亚电竞 （san）duiyujingneijigouqueyouteshuyuanyinzanshiwufatigongzhenshixingzhengmingcailiaode，yinxingkezailvxingjinzhishenchayiwu、quedingjiaoyijubeizhenshijiaoyibeijingdeqiantixiaweiqibanlixiangguanzhifu，bingyingyubanliyewudangritongguowaihuijuxiangguanyewuxitongxiangwaihuijutijiaoteshushixiangbeian。yinxingyingzaizhifuwanbihou20gegongzuorineishouqibingshenhejingneijigoubujiaodexiangguanzhengmingcailiao，bingtongguoxiangguanyewuxitongxiangwaihuijubaogaoteshushixiangbeianyewudezhenshixingzhengmingcailiaobujiaoqingkuang。
泛亚电竞 duiyujingneijigouyibeiyongjinmingyishiyongzibenxiangmushourude，yinxingkebuyaoqiuqitigongshangshuzhenshixingzhengmingcailiao。danyijigoumeiyuebeiyongjin（hanyiyuanjiehuihezhifujiehui）zhifuleijijinebudechaoguodengzhi20wanmeiyuan。
duiyushenqingyicixingjiangquanbuzibenxiangmuwaihuishouruzhifujiehuihuojiangjiehuidaizhifuzhanghuzhongquanburenminbizijinjinxingzhifudejingneijigou，rubunengtigongxiangguanzhenshixingzhengmingcailiao，yinxingbudeweiqibanlijiehui、zhifu。
六、进一步强化外汇局事后监管与违规查处
泛亚电竞 （yi）waihuijuyinggenju《zhonghuarenmingongheguowaihuiguanlitiaoli》（guowuyuanlingdi532hao）、《guojiawaihuiguanlijuguanyufabu<waizhaidengjiguanlibanfa>detongzhi》（huifa〔2013〕19hao）、《guojiawaihuiguanlijuguanyuyinfa<waiguotouzizhejingneizhijietouziwaihuiguanliguiding>jipeitaowenjiandetongzhi》（huifa〔2013〕21hao）、《guojiawaihuiguanlijuguanyujingwaishangshiwaihuiguanliyouguanwentidetongzhi》（huifa〔2014〕54hao）dengyouguanguidingjiaqiangduiyinxingbanlijingneijigouzibenxiangmushourujiehuihezhifushiyongdengyewuheguixingdezhidaohehecha。hechadefangshibaokuoyaoqiuxiangguanyewuzhutitigongshumianshuomingheyewucailiao、yuetanfuzeren、xianchangchayuehuofuzhiyewuzhutixiangguanziliao、tongbaoweiguiqingkuangdeng。
（er）duiyuweifanbentongzhibanlizibenxiangmushourujiehuihezhifushiyongdengyewudejingneijigouheyinxing，waihuijuyiju《zhonghuarenmingongheguowaihuiguanlitiaoli》jiyouguanguidingyuyichachu。duiyuyanzhong、eyiweiguideyinxingkeyifazantingqizibenxiangxiajieshouhuiyewubanli。duiyuyanzhong、eyiweiguidejingneijigoukeyifazantingqibanliyiyuanjiehuizigehuozaiwaihuijuzibenxiangmuxinxixitongzhongduiqijinxingyewuguankong，qiezaiqitijiaoshumianshuominghanbingjinxingxiangyingzhenggaiqian，budeweiqibanliqitazibenxiangxiayewuhuoquxiaoyewuguankong。
bentongzhizifabuzhiriqishishi。《guojiawaihuiguanlijuguanyufabu<waizhaidengjiguanlibanfa>detongzhi》（huifa〔2013〕19hao）、《guojiawaihuiguanlijuguanyujingwaishangshiwaihuiguanliyouguanwentidetongzhi》（huifa〔2014〕54hao）、《guojiawaihuiguanlijuguanyugaigewaishangtouziqiyewaihuizibenjinjiehuiguanlifangshidetongzhi》（huifa〔2015〕19hao）、《guojiawaihuiguanlijuguanyuyinfa<kuaguogongsiwaihuizijinjizhongyunyingguanliguiding>detongzhi》（huifa〔2015〕36hao）dengciqianguidingyubentongzhineirongbuyizhide，yibentongzhiweizhun。
泛亚电竞 guojiawaihuiguanlijugefenju、waihuiguanlibujiedaobentongzhihou，yingjishizhuanfaxianeizhongxinzhiju、zhiju、chengshishangyeyinxingjiwaiziyinxing。gezhongziwaihuizhidingyinxingshoudaobentongzhihou，yingjinkuaizhuanfasuoxiafenzhixing。zhixingzhongruyuwenti，qingjishixiangguojiawaihuiguanlijuzibenxiangmuguanlisifanying。
附件: 资本项目账户资金支付命令函
guojiawaihuiguanliju
2016nian6yue9ri
