泛亚电竞

国家外汇管理局综合司关于印发《对外金融资产负债及交易统计业务指引（2017年版）》的通知

wenhao: huizongfa〔2017〕106hao  faburiqi: 2017/11/30

泛亚电竞 weiguifanduiwaijinrongzichanfuzhaijijiaoyitongjishenbaoyewu，zhidaoshenbaozhutigengzhunquedilijiejutibaosongyaoqiu，guojiawaihuiguanlijugenju《guojishouzhitongjishenbaobanfa》（zhonghuarenmingongheguoguowuyuanlingdi642hao）he《duiwaijinrongzichanfuzhaijijiaoyitongjizhidu》（huifa〔2016〕15haoyinfa），zhiding《duiwaijinrongzichanfuzhaijijiaoyitongjiyewuzhiyin（2017nianban）》（jianfujian），xianyinfajinimen。

泛亚电竞 guojiawaihuiguanlijugefenju、waihuiguanlibushoudaobentongzhihou，yingjishizhuanfaxianeizhongxinzhiju、zhiju、jinrongjigoufaren、jingwaijinrongjigoujingneizhubaogaofenzhijigou，jijingwaishangshidejingneifeijinrongqiye。

zhixingzhongruyouwenti，qingyuguojiawaihuiguanlijulianxi。lianxidianhua: ，68402234；chuanzhen: 。

tecitongzhi。

fujian: duiwaijinrongzichanfuzhaijijiaoyitongjiyewuzhiyin（2017nianban）

guojiawaihuiguanlijuzonghesi

2017nian11yue23ri

 

fujian

对外金融资产负债及交易统计业务指引（2017年版）

泛亚电竞 yi、duiwaijinrongzichanfuzhaijijiaoyitongjidezongtiyuanze

（yi）tongjifanwei

泛亚电竞 duiwaijinrongzichanfuzhaijijiaoyitongji（yixiajiancheng“zhijieshenbao”）defanweishishenbaozhutizishenhuosuotuoguan（daili）yewudeguojishouzhijiaoyiheduiwaijinrongzichanfuzhaicunliang。zheixiejiaoyihetoucunyingshiquedingde（jiluzaibiaoneihuobiaowai），erbushihuoyouxingzhi。duiwaijinrongzichanhefuzhaiyingqufenbaosong，bunengxianghudixiao。

duiyuduiwaizichaneryan，qiyuemocunliang（shizhi）yingbaohanjianzhizhunbei。julishuoming，benjigouxiangjingwaidaikuan100wanmeiyuan，yuemoxingchengduiwaidaikuanyue100wanmeiyuan，zezaitianbaod02biaoshi，yuemoyueyingwei100wanmeiyuan，biaomingbenjigoujifanyadianjingguoxingchengduiwaidaikuanzhaiquan100wanmeiyuan。jibenjigouduigaijingwaidaikuantiqule10wanmeiyuandejianzhizhunbei，benjigoujifanyadianjingguoduiwaizhaiquanbuhuixiajiangzhi90wanmeiyuan。huanyigejiaodu，congfeijuminzhaiwurenkan，anzhaojiedaiheyue，qiyingchanghaizhaiwubenjinshi100wanmeiyuan，erbushi90wanmeiyuan。fanyadianjingguoruguozhijilu90wanmeiyuan，jiangzaochengduiwaijinrongzichanshaoji，yijijiedaishuangbianguojiatongjishujudebuyizhi。

（er）shenbaozhuti

zhijieshenbaodeshenbaozhutiweijingneifarenhejingwaifarenzaijingneifenjigou（fenxing）。

duiyujingneifarenjigou，shenbaozhutiweifarenjigouzongbu，shenbaoshujuhangaijigouzongbujiqijingneifenzhijigouzhengtideduiwaijinrongzichan、fuzhaihejiaoyi。farenjigoudejingneifenzhijigoubuzaizhijiexiangwaihuijubaosongshuju。shenbaozhutidejingwaifenzhijigoushizhongguofeijumin。shenbaozhutiyuqijingwaifenzhijigouzhijiandejiaoyishuyuguojishouzhijiaoyi，duijingwaifenzhijigoudezichanfuzhaishuyugaijigoudeduiwaizichanfuzhai。

duiyujingwaifarenjigouzaizhongguojingneidezhubaogaofenjigou（fenxing），zaiqiantoubaosongjingneigefenjigou（fenxing）yewushi，yinganzhaoyijiajingneifenjigou（fenxing）baosongyitaoduiwaijinrongzichanfuzhaibaobiaodefangshi，yimeijiajingneifenjigou（fenxing）dejinrongjigoubiaoshimalaijinxingqufenhebaosong，budejiangjingneigefenjigou（fenxing）deyewuhebingweidanyijigoushujujinxingbaosong。

泛亚电竞 （san）shenbaozhutideshenbaoshunxu

泛亚电竞 zhijieshenbaocaijishenbaozhutiyizishenmingyi、dailikehu、zuoweizichanguanlirenhuotuoguanrenhuozuoweijingneidengjijiesuanjigouzhangwodeguojishouzhijiaoyiheduiwaijinrongzichanfuzhaicunliangxinxi。weibimianshujuzhongfuhuoyilou，geshenbaozhutiyinganyixiashunxuquedingyingyoubenjigoubaosongdeshuju:

yishitongguozhongyangguozhaidengjijiesuanyouxiangongsi、zhongguozhengquandengjijiesuanyouxiangongsihuoyinxingjianshichangqingsuansuogufenyouxiangongsidengjingneidengjijiesuanleijigoujinxingkuajingtouziyewudengji、qingsuande“ganggutong”“hugutong”“shengutong”“zhaiquantong”he“jingwaijigoutouzizhetouziyinxingjianzhaiquanshichang”dengyewu，youzhongyangguozhaidengjijiesuanyouxiangongsi、zhongguozhengquandengjijiesuanyouxiangongsihuoyinxingjianshichangqingsuansuogufenyouxiangongsidengjingneidengjijiesuanleijigoufuzejizhongshenbao，qitazhutiwuxujinxingzhijieshenbao。

ershitongguohegejingwaijigoutouzizhe（qfii、rqfii）hehegejingneijigoutouzizhe（qdii）dengzhidingtuoguanqudaojinxingqiezhanyongxiangyingtouziedudeyewu，youjingneituoguanjigoujizhongshenbao，qfii、rqfii、qdiiwuxujinxingzhijieshenbao；rujingneituoguanjigoushoutuoyewuweizhanyonggaiqfii、rqfii、qdiidetouziedu，jinshigaitouzizheweituorenjuyouqfii、rqfiihuoqdiishenfen，zeduiyingbeituoguan“yewuleixing”xiang（h0105codehuoh0204code）budexuanzeweiqfii、rqfiihuoqdiideng。

sanshishewaijijinyewu，baokuodanbuxianyujijinhurenyewu，youjingneijijinguanlirenhuodailirenbaosong。

sishiduiyuyirenminbihegejingneijigoutouzizhe（rqdii）shenfentouziqiezaijingneiyouzhidingtuoguanjigoude，youjingneituoguanjigoujizhongshenbao，rqdiiwuxujinxingzhijieshenbao；duiyuzaijingneiwuzhidingtuoguanjigouderqdiiduiwaitouzi，yourqdiiyizishenmingyijinxingzhijieshenbao。

泛亚电竞 wushitongguoyinlianqudaoqingsuandeyinxingkakuajingshuakaxiaofeijitixianyewu，youzhongguoyinliankazuzhifuzeshenbao。feiyinlianqudaoqingsuandeyinxingkakuajingshuakaxiaofeijitixianyewu，youjingneifakaxingheshoudanxinggenjujutiyaoqiujinxingshenbao。

泛亚电竞 chushangshuqingkuangwai，shenbaozhutihaixuqufendailiyewuyubeiduibeiyewu。suoweidailiyewu，zhishenbaozhutiyikehumingyi（zuoweidailiren）yuduishoufangjinxingjiaoyi，yincigaijigoudekehuerfeigaijigoushiduiwaijiaoyideduishoufang。benzhidudeb01biao、b02biao 、c01biaohed02biaoyunxushenbaozhutizuoweidailiren，dailijuminweituorentianbaoyufeijuminzhijiandejiaoyiyijiduiwaijinrongzichanfuzhaicunliang，danshenbaozhutidailifeijuminweituorenyufeijuminjinxingdejiaoyihejinrongzichanfuzhaicunliangbushibenzhidudetianbaofanwei。suoweibeiduibeiyewu，zhishenbaozhutiyujuminkehuhefeijuminduishoufangfenbieqiandingtongleifanfangxiangheyue，shenbaozhutitongguoheyuezhuanyihuoduichongduiyingdehuilv、lilvdengfengxian。beiduibeiyewubenzhishangshiliangbiheyue，qizhong，shenbaozhutiyizishenmingyiyufeijuminqiandingdeheyue，shishenbaozhutizishendeduiwaiyewu，xuyaojinxingzhijieshenbao。

泛亚电竞 （si）shenbaodejiaoyi

zhijieshenbaozhongdejiaoyishizhilianggezhutijiantongguoxieyihuofalvshishichanshengde，shejijiazhijiaohuanhuozhuanyidexianghuxingwei。xieyichanshengdejiaoyishizhishuangfangshixianzhiqingbingqiedachengheyidejiaoyi。falvshishichanshengdejiaoyizhuyaozhijiaonashuikuan、fajinhefakuandengfenpeixingdejiaoyi，shigenjuxingzhenghuosifajuedingshijiajidangezhutide，huoyoushehuijitichengrenhejieshoudejiaoyi。

泛亚电竞 1.changjiandejiaoyileixing

泛亚电竞 juminyufeijuminzhijiandejiaoyibaokuodanbuxianyu: huowuhuofanyadianjingmaoyi，guxi（hongli）、lixishouzhi，guxi（hongli）zaitouzi，zhuanyizhifuhezhuanyidingjia，zhaiwujianmian，shuangfangxieyibiangengzichansuoyouquanhuoshangdingzhaiquanzhaiwutiaokuan，kuajingshelifenzhijigou、zijigou，jinrongchanpinmaimai（hanyijishichangheerjishichangmaimai，changneijiaoyihechangwaijiaoyi），zhaiwugongjutikuan、haiben、daoqihezhanqi，geleiyingshou、yingfu、yushouheyufu，goumaibaoxian、zhifubaofeihuobaoxiansuopeijipeifu，shouxianhuoyanglaojinjifudeng。

liru，dingqicunkuantiqianxiaohuhuozhiquduiyingdebenjinhelixishuyuyinxingyuchuhuzhijiandejiaoyi。duiyudingqicunkuanzhuanweihuoqicunkuan，yinxingqianqijitidelixipianduo，dangqixuchongzhangdengqingkuang，benzhiduyunxuqizaiduiyingjiaoyixiangmuxiatianbaofuzhi，tongshibeizhulanweibitian。

zairu，jingneiajigouxiangfeijumintigongjinrongfanyadianjing，jiazhi1wanmeiyuan，danduifangshangweifukuan，congerxingchengbenjigoudeyingshoukuanxiang。genjuajigouhuijizhang，daijijinrongfanyadianjingshouru1wanmeiyuan，jiejiyingshoukuan1wanmeiyuan，zeajigoudee01biaohed04biaojunyingjinxingduiyingjiaoyijilu。tongshi，d04biaohaixufanyingyingshoukuandeshangyuemohebenyuemoyue。daiajigoushouhuikuanxiangshi，d04biaoyingshoukuanyindangyuejiaoyierxiajiang，yingdaijiyingshoukuan、jiejicunkuandengqitazichan，ruxingchengdeqitazichanshuyuduiwaizichan，zeyingjixuzaibenzhiduqitaxiangyingbaobiaozhongtixian。

泛亚电竞 2.yihunxiaoweifeijiaoyibiandongdejiaoyi

泛亚电竞 （1）zhaiwujianmian: yinzhaiwurenwuquandanfangmianzhuxiaofuzhaihuoquxiaoqianzhang，qiyuzhaiquanrenxieshangjianmianzhaiwudexingwei，shiyizhongzhaiquanrenhezhaiwurenzhijiande“jiaoyi”，bushi“zichanzhuxiao”，bushuyu“feijiaoyibiandong”。zhaiwujianmianjiaoyiyingtongshijiluweie01biaozhongde“zibenzhanghu qizhong: zhaiwujianmian（1701/2701）”hedxiliebaobiaozhongdeduiyingzhaiquan/zhaiwujianshao。

（2）kehuzhuxiaozhanghu、cunkuandaoqizidongguncun、daikuanzhanqi: junshijingshuangfangquerendemouyizhongleixingde“jiaoyi”，bushuyu“feijiaoyibiandong”。

（3）touzijijinhuoquhonglizhuantoubenjijin: shizhijingshuangfangqueren，jiangjijinhonglizhuanweijijinfene（honglizaitou）deyizhong“jiaoyi”。benzhishangyouliangbijinexiangdengdejiaoyigoucheng: yishijijinfenpeidehongli，yingtianbaozaibenyueguxi/honglixiangxia；ershigaihonglibeizaitourubenjijin，zengjialetouzizhechiyoudejijinfene（honglizaitou），yingjiangzengjiadejijinfeneduiyingdejiazhi，tianbaozaibenyuefaxing/mairujiaoyixiangxia。honglizaitousuoyinqidejijinfenebiandongbushifeijiaoyibiandong，buyingtianbaozaijiazhizhongguhuozhongxinfenleizhiqitaxiangmudengfeijiaoyibiandongxiangmuxia。

（wu）feijiaoyibiandong

泛亚电竞 zhijieshenbaozhongdefeijiaoyibiandongshizhitongjiqineijuminhefeijuminzhijianjinrongzichanhefuzhaicunliangfashengbiandong，danyoubushuyujiaoyidebiandongyinsu，baokuodanbuxianyu:

泛亚电竞 1.jiazhizhongguyinsu

jishichangjiagehuojinsicankaojiagebodongdailaidexiangguanzichanfuzhaihuogongjujiazhidezengjian。jinrongyanshengchanpinzhongyinhandehuilvbodongyingxiangshijiazhizhonggudeyibufen，jiduiyuzhuyaoshiyuhuilvyouguandejinrongyanshengchanpin，qiliangqimoyuedebiandongzhongbaohanhuilvbodongdailaidejiazhizhonggu（zhonggusunyi）deyingxiang。

泛亚电竞 2.zhuxiao、diaozhenghuozhongxinfenleizhiqitabaobiaotongji

泛亚电竞 （1）yinjiaoyidengyinsudaozhiqimotouzizhechiyoubeitouzijigoubiaojuequanbilichaoyue10%dejiexian，xiangguanjiaoyijicunliangshujuxuzaizhijietouzi（axiliebaobiao）huogubenzhengquantouzi（bxiliebaobiao）jianzhongxinfenlei，zhongxinfenleideshujutianbaozaiduiyingbaobiaodefeijiaoyibiandongxiangxia。

（2）yinweituorenbiangengtuoguanjigou，shideshoutuozichanzaibutongtuoguanjigoujianbiandong，baokuodanbuxianyu（r）qdii、（r）qfii。yinweituorenbiangengtuoguanjigou，erdaozhishoutuozichanzaibutongtuoguanjigouzhong“zhuanchu”huo“zhuanru”shi，tuoguandaoqizhuanchudezichanhebenqixinzhuanrudetuoguanzichanyingfenbietianbaozaiduiyingbaobiaode“benyuefeijiaoyibiandong”xiangxia，jutiyingguiru“benyuefeijiaoyibiandong: qizhongzhuxiaohuozhongxinfenleizhiqitaxiangmutongjidejine”。

泛亚电竞 danshi，shoutuozichanzhongdejinronggongjuyoudiaozhenghuobianhuade，ruzhaizhuangudeng，zeshuyujingjiaoyishuangfangquerende“jiaoyi”，buyingtianbaozai“feijiaoyibiandong”xiangxia。

（3）jumin/feijuminshenfendegaibian。suoweijuminshenfengaibianshizhicongmouyijingjitijuminbianchenggaijingjitifeijumin（chengweiqitajingjitidejumin），huocongmouyijingjitifeijuminbianchenggaijingjitijumin。

duiyugerenkehu，muqianshijiancaozuozhonganzhaoshenfenzheng、huzhao、yongjiujuliuzhengdengyouxiaozhengjianzhongdeguojilairendingqijuminhuofeijuminshenfen，ruguobanliyewudezhengjianweifashengbianhua，zeyingshiweiqijuminhuofeijuminshenfenbubian。

duiyujigoukehu，youyuzheileikehuzhinengshiqizhucedidejumin，bucunzaikuajingjitibiangengjigoujuminshenfendeqingkuang。yinci，ruguogaijigoubiangengzhucedi，benzhishangshiyuanjigouchexiao，xinjigousheli，qianhouliangjiajigoubunenghebingchuli，duiyingdezichanhuofuzhaibiandongbuyingbeishiweifeijiaoyibiandong。juli，ajingjititouzizhejiangqizaibjingjitizhucedegongsiqianzhicjingjiti，congguojishouzhijiaodukan，gaixingweibaokuoliangbijiaoyi，yishiajingjititouzizhecongbjingjitichezi，ershiajingjititouzizheduicjingjitixinzengzhijietouzi，qianhouliangjiabeitouzijigoubuzaitongyigejingjitinei，yincibudehebingshiweitongyigejigou。

duiyushenbaojigouqianqicuowurendingjiaoyifangdejuminhuofeijuminshenfen，houqijiuzhengcuowude，yingxiugaiqianqicuowushuju，erbuyingzaifaxiancuowudedangqijiangcuowujinetianbaozai“feijiaoyibiandong”xiangxia。

（4）benjigou（huobenjigoudeweituoren）shizhaiquanren，danfangmianzhuxiaoduiwaijinrongzichan。jiru“feijiaoyibiandong”dezichanzhuxiaoshizhaiquanrendanfangmianjinxingde，zhishiyongyuzichanfang（zhaiquanren），yingtianbaozaizichanleideduiyingbaobiaozhong。

3. tianbaodefeijiaoyibiandongzhongbuhanhuilvbodongdeyingxiang

chue01biao、x01biao、a01-1biaohea02-1biao，yijiyihuilvweijichuxiangmudejinrongyanshengchanpinbaobiao（shejic01biao、h01biaoheh02biao）wai，youyugebiaojunanzhaoyuanshibizhongtianbao，liangqimoyuedefeijiaoyibiandongzhonghuilvbodongyingxiangyingweiling。

（liu）huobidanweiyuzhesuanlv

1.chue01biaohex01biaoyimeiyuantianbaowai，qitagebiaojunbaosongyuanbijine

泛亚电竞 huowu、fanyadianjing、xinzijizhaiwujianmiandengqitagexiangwanglaibaobiao（e01biao）heyinxingjinchukoumaoyirongziyuebaobiao（x01biao）xujiangshujuzhesuanweimeiyuanzhitianbao。qizhong，e01biaoweidangyuejiaoyijine，x01biaoweiyuemoyue。

huobizhesuanlvdeshiyongyuanzeshi: dangyuejiaoyiliuliangshujushouxuanjiaoyifashengshidezhesuanlv，cixuanweiyuejunzhesuanlv；yuemoyueshujushiyongyuemozuihouyigejiaoyirideshoupanjiajinxinghuobizhesuan。shenbaozhutikeshiyongzishenzhangwuchulicaiyongdezhesuanlv，yekeshiyongguojiawaihuiguanlijufabudezhesuanlv。

qitagebaobiaodehuobidanweijunwei1yuanshibizhong，tianbaodejineshujuwuxujinxinghuobizhesuan。

2.yuanshibizhongwei“huangjin”dengguijinshudetianbaofangfa

bizhongdaimaxuanze“huangjin”“baiyin”dengguijinshude，qihuobidanweishi1angsi。

泛亚电竞 dangshenbaozhutixuanzeyi“huangjin”dengguijinshuweiyuanshibizhongshi，duiyingdejiaoyiheyuemocunliangjineyingtianbaoweiangsishuzhi，erbunenganzhaomeiyuan、renminbihuokedengshuzhitianbao。guojiawaihuiguanlijuxitongjianganzhao1angsihuangjin（guijinshu）zhehemeiyuandezhesuanlvjisuanxiangguanjiaoyijine，ruguocuowutianbaojianghuidaozhizhesuanchudemeiyuanjineyichang，zaochengshujuguimoyanzhongpiancha。

3.yuanshibizhongwei“weibaokuodejiaoyihuobidaima（xxx）”detianbaofangfa

bizhongdaimaxuanze“weibaokuodejiaoyihuobidaima（xxx）”de，qiduiyingdejiaoyijineyingzhesuanweimeiyuanjinetianbao。

shenbaojigouyingyangekongzhitianbaowei“xxx”bizhongdeqingkuang。ruguoshenbaojigouxuanyong“xxx”deyuanyinshineibusuoyongdaimayuguojiawaihuiguanlijusuogongbudebizhongdaimabiao（sanweizimudaima）buyizhi，danliangzheshizhiweitongyibizhong，zeshenbaozhutiyingjiangneibudaimadiaozhengweiguojiawaihuiguanlijusuoshiyongdebizhongdaimahou，zaijinxingshangbao。

 

er、jutibaobiaojishujuxiangdetianbaofangfa

（yi）touziguanxi（zuzhijiagou）depanduanhetianbaofangfa（z03biao）

z03biaodezhuyaomude，yishiquedinggaijigoudezhijietouziguanxikuangjia，ershiquedinggaijigouzhijiekongzhihezuizhongkongzhimugongsisuozaiguojia（diqu）hexingye。

泛亚电竞 benzhidusuochengzhijietouzi，shizhiyigeguojia（diqu）dejumintongguoduilingyiguojia（diqu）dejigoujinxingtouzi，congernenggouduigaijigoushishiguanlishangdekongzhihuozhongdayingxiang。kongzhihezhongdayingxiangjikeyizhijieshixian，jitongguozhijiechiyoujingwaibeitouzijigou50%yishangdebiaojuequanshixiankongzhi，tongguozhijiechiyoujingwaibeitouzijigou10%zhi50%debiaojuequanshixianzhongdayingxiang；yekejianjieshixian，jitongguozailingyigeduigaijigoujuyoubiaojuequandeqiyezhongyongyoubiaojuequan，laijianjiekongzhihuoyingxianggaijigou。

tongguosuoyouquanliantiaojianjiechuandizhongdayingxianghekongzhi，zunxunsangeyuanze:

yishizhiyaomeigecengjijuncunzaikongzhi（chiyoubiaojuequanbili＞50%），jiukeyiyanzhesuoyouquanliantiaochuandikongzhi（jiakongzhib，bkongzhic，ckongzhid，zeayub、chedjuncunzaizhijietouziguanxi）；

ershizhongdayingxiangkezaikongzhilianderenheyidianfasheng（jiakongzhib，bduicyouzhongdayingxiang，zeayubhecjuncunzaizhijietouziguanxi）；

泛亚电竞 sanshizhongdayingxiangzhinengtongguokongzhilianfasheng，bunengchaochukongzhi（jiayingxiangb，bkongzhic，zeaheb、ccunzaizhijietouziguanxi；ayingxiangb，byingxiangc，zeahebcunzaizhijietouziguanxi，bheccunzaizhijietouziguanxi，danahecbucunzaizhijietouziguanxi）。

泛亚电竞 tongguozhijiehuojianjiedezhijietouziguanxi，xingchengzhijietouzikuangjia。zhijietouzikuangjianeidesuoyouqiyejunweiguanlianqiye。

jiyuyishangyuanze，shenbaozhutitianbaoz03biaoshi，yingyibenjigouweizhongxin:

泛亚电竞 xiangshang: diyijixutianbaochiyoubenjigou10%jiyishangbiaojuequandequanbugudongxinxi，bingxiangshangzhuisu；zidierjiqi，anjianjiechuandiyingxianghekongzhideyuanzejinxingtianbao。ji，suoyouchiyouzhijiexiajijigou50%yishangbiaojuequandegudong，junyingnaruz03biaotianbao；chiyouzhijiexiajijigou10%zhi50%biaojuequandegudong，genjugaizhongdayingxiangguanxizaixiangshangdesuoyouquanliantiaoshangshifoulianxuchuxianliangcilaipanduan，rulianxuchuxianliangci，zezaidiercichuxianshi，buxuzaixiangshangzhuisu。

juli: shenbaozhutiabeibgudongkonggu（chiyoubiaojuequanbili=70%）；bgudongbeicgudongkonggu（chiyoubiaojuequanbili=100%）；cgudongbeidgudongchiyou10%debiaojuequan；dgudongbeiegudongchiyou60%debiaojuequan，tongshibeifgudongchiyou10%debiaojuequan。a、b、c、d、ehefjunweibutongguojiadejigou。zez03biaozhongxubaohan:

泛亚电竞 b→a（btouziyua，chiyoubiaojuequanbili=70%，shixiankongzhi）；

c→b（ctouziyub，chiyoubiaojuequanbili=100%，shixiankongzhi）；

d→c（dtouziyuc，chiyoubiaojuequanbili=10%，shixianzhongdayingxiang）；

e→d（etouziyud，chiyoubiaojuequanbili=60%，shixiankongzhi）

泛亚电竞 danz03biaozhongbuxutianbaofchiyoud10%debiaojuequanbili，yinweifduidjinyouzhongdayingxiang，danwukongzhi，qiezhongdayingxiangshilianxudiercichuxian。yinci，congshenbaozhutiadejiaodukan，ayufwuzhijietouziguanxi，a、b、c、dheexianghucunzaizhijietouziguanxi（huweiguanlianfang）。

xiangxia: diyijixutianbaobenjigouchiyou10%jiyishangbiaojuequandequanbubeitouzijigouxinxi，bingxiangxiazhuisu；zidierjiqi，beizhijieshangyijigudongchiyou50%yishangbiaojuequandebeitouzijigou，junyingnaruz03biaotianbao；beizhijieshangyijigudongchiyou10%zhi50%biaojuequandebeitouzijigou，genjugaizhongdayingxiangguanxizaixiangxiadesuoyouquanliantiaoshangshifoulianxuchuxianliangcilaipanduan，rulianxuchuxianliangci，zedierciwuxuzaixiangxiazhuisu。ruguoxiangxiabeitouzijigouliantiaozhongjunweizhongguojingneifeifarenjigou（jingneifenzhijigou），zekeyibutianxiezheixiejingneifeifarenjigou（jingneifenzhijigou）xinxi，danxiangxialiantiaozhongdejingneifarenjigouxinxijunweibitian。

juli: shenbaozhutiakongzhijigoug（chiyoubiaojuequanbili=100%）；jigougkongzhijigouh（chiyoubiaojuequanbili=70%）；jigouhchiyoujigouidebiaojuequanbiliwei20%；jigouichiyoujigoujdebiaojuequanbiliwei70%，tongshichiyoujigoukdebiaojuequanbiliwei10%。a、g、h、i、jhekjunweibutongguojiadejigou。zez03biaozhongxubaohan:

泛亚电竞 a→g（atouziyug，chiyoubiaojuequanbili=100%，shixiankongzhi）；

g→h（gtouziyuh，chiyoubiaojuequanbili=70%，shixiankongzhi）；

h→i（htouziyui，chiyoubiaojuequanbili=20%，shixianzhongdayingxiang）；

泛亚电竞 i→j（itouziyuj，chiyoubiaojuequanbili=70%，shixiankongzhi）；

泛亚电竞 danz03biaozhongbuxutianbaojigouichiyoujigoukbiaojuequanbili10%deqingkuang，yinweiiduikjinyouzhongdayingxiang，danwukongzhi，qiezhongdayingxiangshilianxudiercichuxian。yinci，congshenbaozhutiadejiaodukan，ayukwuzhijietouziguanxi，a、g、h、ihejxianghucunzaizhijietouziguanxi（huweiguanlianfang）。

touziguanxixinxishipanduanzhijieshenbaozhengtaobaobiaozhongbenjigouyujiaoyiduishouguanxideguanjian，shenbaozhutiyinganzhaoyidui“touzizhe→beitouzizhe”baoyitiaoxinxideyuanzetianbao，bingquebaosuotianxiedetouzizhemingcheng、daimahebeitouzizhemingcheng、daimadeqianhouyizhixing。juliruxia:

1.jingwaie、fhegjigoufenbiechiyoujingneiajigou10%jiyishangbiaojuequan，zetianxie3duishuju: e→a；f→a；g→a。

2.jingneiajigoutongshichiyoujingwaib、chedjigou10%jiyishangbiaojuequan，zetianxie3duishuju: a→b；a→c；a→d。

泛亚电竞 （er）beitouzijigouzichanfuzhaibiaodetianbaofangfa（a01biaohea02biao）

zaia01-1biaohuoa02-1biaozhong，meiyigebeitouzijigouyingzhibaosongyitiaobenwaibi（gebizhong）hejidezichanfuzhaibiaoshuju，budejianggaibeitouzijigoudezichanfuzhaibiaoanmeiyuan、renminbi、ouyuandengbutongjizhangbizhongchaifenchengshutiaotianbao。

jiangdangebeitouzijigoudezichanfuzhaibiaochaifenchengshutiaoxinxi，jiangzaochenggaijigouzaixitongzhongbeishiweishujiajigou，meijiajigoujuntongguobeitouzijigoudaimayua01-2biao（duiwaizhijietouziguquantouziliuliang），huoa02-2biaohea02-3biao（waiguolaihuazhijietouzidejingwaitouzizheminglujiduiyingguquantouziliuliang）guanlian，zuizhongzaochengduiwaizhijietouzihuowaiguolaihuazhijietouziliuliangchengbeixuzeng。

泛亚电竞 （san）duiwaizhijietouzidetianbaofangfa（a01biao）

1.shenbaozhutichiyoujingwaibeitouzijigoudebiaojuequanbili（a0108），yingtongshibaohanzhijiechiyouhetongguobenjigoudekonggugongsijianjiechiyoudebufen，danchigubili（a0109）yingweiduijingwaibeitouzijigoudezhijiechigubufen，bubaohanjianjiechigubufen。duiyushenbaozhutizhijiechigubuzu10%danchiyoubiaojuequandadao10%yishang（han）dejingwaibeitouzijigou，shenbaozhutiyingjiangchiyougaijigoudeguquanxinxitianbaozaib01biaozhong，“faxingzhutiyubenjigoudeguanxi（b0110）”xuan“2.faxingzhutishibenjigoudejingwaizhijietouzijigou”。

juli: jingneiajigouzhijiechiyoujingwaibjigou100%debiaojuequan、95%deguquan，jingwaibjigouchiyoudisanguocjigou95%debiaojuequan，jingneiajigouzhijiechiyoujingwaicjigou5%deguquan。jingneiajigouyingzaia01-1biaozhongtianbaochiyoubjigou100%debiaojuequanbili（a0108）he95%dechigubili（a0109）。duicjigou5%guquantouzideshizhi，yingtianbaozaib01biaozhong，qieshuangfangzhijianguanxishi“2.faxingzhutishibenjigoudejingwaizhijietouziqiye”，tongshizaibeizhulanduiyishangqingkuangjinxingshuoming。

2.duiyubenjigouchiyoudejuyourongzigongnengdejingwaiteshumudeshiti（special purpose vehicle，jianchengspv）huoqiaojigou，yingshiweiputongdejingwaibeitouzijigou，caiyongbukanchuanyuanze，zai“jingwaibeitouzijigoudaima（a0101）”“jingwaibeitouzijigouquancheng（a0102）”he“jingwaibeitouzijigousuoshuguojia/diqu（a0103）”shujuxiangzhongtianbaogaispvhuoqiaojigoudedaima、quanchenghesuoshuguojia（diqu）。tongchang，spvhuoqiaojigoujuyoudanbuxianyuyixiatezheng: yishiqimugongsijianlide、wujingyinghuohenshaoyoujingyinghuodong、wuguyuanhuoshaoguyuan，shenzhishiwushiticunzaidefalvshiti；ershiqiyuqizuizhongkongzhifangbuzaitongyijingjitinei；sanshiqizhuyaoshichouzihuochiyouzichanhuofuzhai，qiezheixiezichanhuofuzhaiduobanweihaiwaizichanhuofuzhai；sishiqiyibanshelizailianjinrongzhongxin，yiliyongdangdishuishou、jianguandengtiaojian。

泛亚电竞 3.duiyubenjigouchiyoudejinzuoweitongdao、bujubeirongzigongnengdejingwaispv huoqiaojigouqufenliangzhongqingkuang: tongguospvchigushoucengfeispvshiti≥10%de，yingcaiyongkanchuanyuanze，zai“jingwaibeitouzijigoudaima（a0101）”“jingwaibeitouzijigouquancheng（a0102）”he“jingwaibeitouzijigousuoshuguojia/diqu（a0103）”shujuxiangzhongtianbaobeigaiqiaojigoushijitouzideshoucengfeispvshitidedaima、jigouquanchenghesuoshuguojia（diqu），qiegaijingjingwaiqiaojigoutouzideshoucengfeispvshitikeweizhongguojingneihuojingwaijigou；zai“benjigoushifoutongguospvhuoqiaojigouchiyougaijingwaibeitouzijigou（a0110）”shujuxiangzhongxuanze“shi”，bingzai“gaispvhuoqiaojigousuoshuguojia（diqu）（a0111）”shujuxiangzhongtianxiegaijingwaispvhuoqiaojigousuoshuguojia（diqu）。duiyutongguospvchiguqieshoucengfeispvshiti<10%de，yingtianbbiao，tianbaofangfayushenbaojigouduiwaikaizhanzhengquantouziyizhi。

4.“benqilirunzonge（a0123）”“benqibeitouzijigouquantigudongyingxiangjinglirun（a0124）”he“benqixuangaofenpei（benjigou）lirun（a0125）”shujuxiangyingtianbaodangyuefashenge，buyingtianbaojiezhidangyuededangnianleijie。

泛亚电竞 5.“duisuozaiguojiaonadeshuijinzonge（a0126）”“nianmocongyerenshu（a0127）”“nianmocongyerenshu qizhong: zhongfangguyuanshu（a0128）”shujuxiang，zhizaibenjigoukonggu（chigu＞50%）jingwaibeitouzijigoushi，zaimeinian12yueqibaobiaobaosong。duisuozaiguojiaonadeshuijinzongeshigaijingwaibeitouzijigoudangnianzaidangdi（gaibeitouzijigoudezhucedihuojingyingdi）jiaonadegexiangshuijinzhihe（baokuodanbuxianyuyingyeshui、zengzhishui、chengxiangfanyadianjingfei、jiaoyufujiadeng），danbubaokuoqidaiguyuankoujiaodegerensuodeshuikuan。duisuozaiguojiaonadeshuijinzongeyingtianbaonianduhejijine。nianmocongyerenshuyingtianbaodangnianmo（ji12yuemo）yugaijingwaibeitouzijigouyouguyonghetongdequanzhihejianzhiyuangongderenshu。

6.duogebutongbizhongdechigu（fene）shulianghemeigu（meifen）shijiashujuxiangkefenbietianxiewugebutongbizhongdeguquantouzishizhishuju。ruguocunzaiwugeyishangbizhong，yingyicongdayuanzeyouxiantianxiejinezuidadeqianwugebizhongshuju，tongshijiangqiyubizhongshujuanzhaosuoxuanbizhong（wugebizhongzhongdejinezuidayigebizhong）deqimozhesuanlvzhesuanhou，hebingtianxiezaisuoxuanbizhongduiyingdexiangmuxia（a01291、a01301hea01311）。

泛亚电竞 juli: jingneiajigoushizhongguoxianggangbjigoudegudong，chiyoubiaojuequan15%，fenbiezaixianggang、meiguo、xinjiapogupiaoshichanggoude。ajigouyingfenbiezaikeliutonggupiao（fene）dejizhangbizhong（yuanbi）xiatianbaohkd、usdhesgd，bingzaibenjigouchigu（fene）xiatianbaoduiyingbizhongdesuogoufenshu，zaimeigu（meifen）shijiaxiatianbaoduiyingbizhongyuemozuihouyigejiaoyiridegupiaoshoupanjia。

7.dangqishenbaozhutimeiyouxinzenghuochehuiduimoujingwaibeitouzijigoudeguquantouzide，buyingzaia01-2biaozhongtianxiegaijingwaibeitouzijigoudaima。

泛亚电竞 8.jiangjingwaibeitouzijigounaruz03biaotongjideshidianyingyunarua01xiliebiaotongjishidianyizhi，yuanyinshibenzhidudemudeshitongjifanyadianjingguoguojishouzhijiaoyiyijiduiwaijinrongzichanfuzhaicunliangqingkuang。duiyushenbaozhutijingwaijigouzhuceshidianyuduigaijigoushijizhuzishidianbuyizhide，shenbaozhutiyuanzeshangyingzaiduijingwaijigouzhuzishitianbaoz03biaohea01xiliebaobiao，yifanyingzhongguoduiwaizhijietouzidezengjia。rushenbaozhutixuanzezaijingwaijigouzhucechenglishijitianbaoz03biao，erwulunzhuzishifoudaowei，zebenzhishangshijiangbenjigouyujingwaibeitouzijigouyuedingtouzihuodongdeshidian，shiweibenjigouduiwaizhijietouzixingweifashengdeshidian。zheishi，shenbaozhutiyifangmianyingtianbaoz03biaohea01xiliebaobiao，qiea01xiliebaobiaotianbaobenjigouyujingwaibeitouzijigouyuedingdezhucezibenjine；lingyifangmian，yingtianbaoyouciyinqideduiwaiyingfukuanxiangyuehebiandongqingkuang，jizaizhucezijindaoweiqianshenbaozhutiduijingwaibeitouzijigouchanshengyibiyingfukuan（d08biao），zaizijinshijidaoweishid08biaoyingfukuanfuzhaisuizhixiajiang。

ciwai，shenbaozhutiduijingwaibeitouzijigoudeqianqifeiyongtouru，zhiyouzaixiangguanfeiyonghuazhigaijingwaibeitouzijigoumingxia（zhanghu）shi，fangkezaia01-2biaohuoe01biaodengbaobiaozhongfanying。ruguoqianqifeiyongyishenbaozhutimingyicunfangzaijingwai（yinxing），weishenbaozhutidejingwaicunkuanleizichan，bushuyua01-2biaotianbaoneirong，yibanyingzaidxiliebaobiaofanying。

泛亚电竞 （si）waiguolaihuazhijietouzidetianbaofangfa（a02biao）

“benqilirunzonge（a0212）”“benqibenjigouquantigudongyingxiangjinglirun（a0213）”“benqibenjigoufenpei（quantigudong）delirun（a0214）”“benjigouzaijingneijiaonadeshuijinzonge（a0215）”“nianmocongyerenshu（a0216）”、butongbizhongdechigu（fene）shulianghemeigu（meifen）shijiadengshujuxiangdetianbaoyaoqiuyuduiwaizhijietouzibaobiao（a01biao）xiangtong。

泛亚电竞 （wu）jingwaiguquanhuozhaiquanfaxingzhutisuoshuguojia（diqu）detianbaofangfa（b01biaoheb02biao）

jingwaiguquanhuozhaiquanfaxingzhutisuoshuguojia（diqu），shizhigaiguquanhuozhaiquanzhijiefaxingzhutizhucedisuozaiguojia（diqu），erbushizhigaiguquanhuozhaiquanzuizhongfengxianchengdanzhehuomugongsisuozaiguojia（diqu）。

泛亚电竞 anzhaozheiyiyuanze，shenbaozhutichiyoujingneijigoudejingwaifenzhijigouhuozijigoufaxingdeguquanhuozhaiquanshi，qiguquanhuozhaiquanfaxingzhutisuoshuguojia（diqu）shigaijingwaifenzhijigoujingyinghuozijigouzhucedisuozaiguojia（diqu），erbushi“zhongguo”。

泛亚电竞 juli: zhongguoyinxingxianggangfenxingfazhai，faxingzhutisuoshuguobie（diqu）yingtianbaowei“zhongguoxianggang”，erbushi“zhongguo”。

（liu）jiaoyichanpinjingwaifaxingrensuoshuxingyehebumendetianbaofangfa（bxilie、cxilie、fxiliehehxiliedengbaobiao）

泛亚电竞 zhijieshenbaogebiaoanzhaotongyiyuanzerendingjingwaizhutisuoshuxingyehesuoshubumen。ji:

duijingwaizhuti，canzhao《duiwaijinrongzichanfuzhaijijiaoyitongjizhidu》（huifa〔2016〕15haoyinfa）defuluyiheer，genjuqizhuyingyewuquedingsuoshuxingyehebumen。

duiyujingwaizhengfu，zhijubeixingzhengguanli、zhengfufanyadianjing、shuishouhuozhuanyizhifugongneng，bucongshiyinglixinghuodongdejingwaijigoudanwei。congshiyinglixinghuodongdeguoyouqiye、shiyedanweidengbushuyuzhengfubumen。

duiyujingwaiyangxing，canzhao《duiwaijinrongzichanfuzhaijijiaoyitongjizhidu》（huifa〔2016〕15haoyinfa）fulujiuqueren。

duiyuguojizuzhi，baokuodanbuxianyu《duiwaijinrongzichanfuzhaijijiaoyitongjizhidu》（huifa〔2016〕15haoyinfa）fulubasuoliejigou。

jutitianbaoshi，yijingwaijinrong/caiwu/ziben/touzigongsiweili，shenbaozhutizaitianbaoa01biaohea02biaoshi，xuyaojiangzheileijingwaiduishoufangguirujutijinrongxingye。duiyua01biaohea02baobiao，shenbaozhutiyinggenjuzheileijinrongjigoudezhuyingyewu，xuanzeduiyingdexingyedaima。duiyucongshihuobiyinxingfanyadianjingdejigou，qisuoshubumenweiyinxing（bumen），suoshuxingyeweihuobiyinxingfanyadianjing。a01biaohea02biaoyiwaidegebiao，jinrongleifeijuminduishoufanganzhaoyinxinghefeiyinxingjinrongjigouhuafenjike。

（qi）keliutonggupiao（fene）detianbaofangfa（b01biao、b04biao、h01biaoheh02biao）

keliutonggupiao（fene）shizhiketongguogongkaishichanghuoshuangfangxieyifangshimaimaihuozhuanrangdegupiao、guquan、touzijijinfene（danwei）deng，baokuogongkaifaxingshangshidegupiao、guquan，feishangshiguquan、simuguquan、xieyizhuanrangdeguquan，yijigezhongshangshihuofeishangshitouzijijinfene（danwei）deng。yibanqingkuangxia，chuhuijishishiwusuohuolvshishiwusuodenghehuozhishitiwai，qitaqiye（rugufenzhiqiye）deguquandoushikeliutongde。

duiyushangshigupiao（guquanhuojijinfene），qiyuemoshizhiyinggenjuduiyingyuemoxiangguanshichangzuihouyitiandeshoupanjiajisuan。

泛亚电竞 duiyufeigongkaishichangjiaoyiqiewushizhidegufen，yinggenjubenjigouhebingcaiwubaobiaozhongguishuyubenjigouquantigudongdequanyi，chengyiduiyingfeijumingudongdechigubili，dedaoxiangguanjine。

juli: benyuemo，moujingwaigudongchiyoujingneishenbaozhutiajigou8%deguquan。ajigoudehebingcaiwubaobiaozhong，guishuquantigudongdequanyiwei1qianwanyuanrenminbi，zebenyuemogaijingwaigudongchiyouajigouguquandeshizhiwei80wanyuanrenminbi。

泛亚电竞 （ba）jinrongyanshengchanpinjiguyuanrenguquan、tuoguanyewudetianbaofangfa（c01biao、h01biaoheh02biao）

c01biao、h01biaoheh02biaoduijinrongyanshengchanpinheguyuanrenguquanzunxuntongyangdetianbaoyuanze。yic01biaoweili，“shangyuemotoucunshizhi（c0110）”he“benyuemotoucunshizhi（c0116）”benzhishangshiduiyingjinrongyanshengchanpindeweishixiansunyi，“benyue（xianjin）jiesuanfukuane（c0111）”he“benyue（xianjin）jiesuanshoukuane（c0112）”shiduiyingjinrongyanshengchanpindeyishixiansunyi，“benyuemomingyibenjinjine（c0118）”shijiaoyishuangfangzaixieyizhongsuoquedingdeheyueguimo，jiyongyijisuanyingkuidebenjinshue。

泛亚电竞 1.yuanqileichanpin（hanyuanqi、diaoqi、qihuo）

泛亚电竞 yuanqileiheyue（hanyuanqi、diaoqi、qihuo）chenglishi，gaiheyuedetoucunshizhiwei0。rufashengquanejiaohuanjichuzichandeqingkuang，yinggenjugaijichuzichandepinzhong，jiangsuojiaofudejichuzichanjinetianzhicunkuan（d01biao）、gupiaotouzi（b01biao）huozhaiquantouzi（b02biao）dengbaobiaozhong，erbushizaic01biaode“benyue（xianjin）jiesuanshou/fukuane（c0112/c0111）”zhongtianxiejichuzichandejine。

泛亚电竞 suizheshijiantuiyi，ruguomeirihuodingqigenjuheyuesunyiqingkuangjinxingxianjinjiesuanshoufu（jiwufuzhaijiesuan），zeyingjiangyizhuandaohuopeifudezijin（yishixiandesunyi）tianbaozai“benyue（xianjin）jiesuanshou/fukuane（c0112/c0111）”zhong，duiyingqimogaiheyuetoucunshizhiwei0；ruguozhizaidaoqishiqingsuansunyi，qijianzhiyinhuilv、lilvhuojichuzichanjiagebodongyinqiheyuejiazhibodongde，weigaijinrongyanshengchanpindefeijiaoyibiandong，qiemougeshidiandetoucunshizhikenengweizhenghuokenengweifu，heyuedaoqiqingsuanshitoucunshizhiwei0。

juli1: yibiwaihuidiaoqiheyue，heyuechuqi，diaochuyibimeiyuancunkuan，diaoruyibiouyuancunkuan，zaiheyuedaoqishi，diaohuiyibimeiyuancunkuan，diaochuyibiouyuancunkuan。zaiyanshengchanpinheyueshengxiaodedangyue，d01biaoyingbiaoxianweijingwaimeiyuancunkuanxiajiang，ouyuancunkuanshangsheng；zaiheyuedaoqidedangyue，d01biaoyingbiaoxianweijingwaimeiyuancunkuanshangsheng，ouyuancunkuanxiajiang。wulunheyueshengxiaohaishidaoqi，c01biaode“benyue（xianjin）jiesuanshou/fukuane（c0112/c0111）”junbuyingtianxiejiaohuandemeiyuanhuoouyuanjichuzichanquane，eryingtianxiebenbidiaoqiheyueyishixiandesunyi，jishenbaozhutizaizheigeheyueshangdeyingkui，qieyingkuidejineyingdangyishixian。

juli2: duiyumeiriwufuzhaijiesuandeqihuochanpin（rujiaoyisuojiaoyideqihuo），zaiqihuoheyuecunxuqihedaoqiyue，shenbaozhutiyingjiangyueneishoudaohuozhifudeqihuoheyueyishixiansunyi，tianbaozaic01biao“benyue（xianjin）jiesuanshou/fukuane（c0112/c0111）”xiangxia；“benyuemomingyibenjinjine（c0118）”tianbaogaiheyuebiaodewudejine；“benyuemotoucunshizhi（c0116）”tianbaowei0。zaiqihuoheyuedaoqiyue，rushejijichuxiangmujiaoge，shenbaozhutiyinganjiaogeshijichuzichandeshizhi，jianggouruhuomaichudejichuxiangmutianbaozaiduiyingbaobiaozhong。ru，jiaogedejichuxiangmuweihuowu，yingtianbaozaie01biaozhong；jiaogedejichuzichanweiguquan，tianbaozaibxiliebaobiaozhong。

2.qiquanleichanpin

shouxian，zaiqiquanheyuechenglizhichu，xianjinshoufukuanelanmuyingtianbaoxiangguanqiquandeqiquanfei（qiquanjiazhi）。duiyuqiquanfeishijishoufushidianwanyuqiquanleiheyuechenglishidianshi，shenbaozhutiyifangmianyingzaic01biaodexianjinshoufukuanlanmutianxieqiquanfei，lingyifangmianyingtianxied04biao（yingshoukuan）huod08biao（yingfukuan），yifanyinggaiqiquanfeichuyuyingshou（yufu）huoyingfu（yushou）zhuangtai。

泛亚电竞 qici，duiyuheyueyaoqiuchixuchangfuqieyixianjinjiesuandeqiquanleiheyue，zaishoudaoxianjinjiesuankuanshiyingtianbaoxianjinshoukuane，yifanyingqiquanzichanxiajiang；zaizhifuxianjinjiesuankuanshiyingtianbaoxianjinfukuane，yifanyingqiquanfuzhaixiajiang。

泛亚电竞 zuihou，duiyujiaofujichuxiangmudeqiquanleiheyue，zaijiaofujichuzichanshi，shejiliangleishenbao:

泛亚电竞 yishijichuxiangmudejiaoyishenbao。ji，jiangshejijichuxiangmudejiaoyiandangshishichangjizhi，suomairuhuomaichudejichuxiangmuyingjiluzaixiangguanbaobiaozhong，rushejihuowudejichuxiangmujiaoyi，yingzaie01biaodehuowumaoyizhongtianbao；shejizhengquandejichuxiangmujiaoyi，yingzaibxiliebaobiaozhongtianbao；shejibutongbizhongcunkuandejichuxiangmujiaoyi，yingzaicunkuandengdxiliebaobiaozhongtianbao。

ershiduiyingyanshengchanpindeyishixiansunyi。yimaifangqiquanweili，ruzhixinggaiqiquan，zeyingjiangshejiyanshengchanpindejiaoyianjichuxiangmushichangjiageyuyanshengchanpinheyuezhonglvyuejiagezhijiandechayi（tongchangweizhengzhi），chengyijichuxiangmushuliang，tianbaozaic01biaohuozheh01biao、h02biaoyanshengchanpindexianjinshoufulanmuxia，yifanyingtongguogaiyanshengchanpinheyueshixiandesunyi。

zongshang，rengyimaifangqiquanweili，qiquanleiheyuechengliqijian，qiquanfeideshouzhitianbaozaic01biao“benyue（xianjin）jiesuanshou/fukuane（c0112/c0111）”xiangxia，“benyuemomingyibenjinjine（c0118）”tianbaogaiheyuebiaodewudejine，“benyuemotoucunshizhi（c0116）”tianbaoyuemogaiheyuedeqiquanjiazhi。qiquanleiheyuedaoqihou，yuemogaiheyuetoucunshizhiwei0，“benyue（xianjin）jiesuanshou/fukuane（c0112/c0111）”tianbaodeshiwulungaibiheyueshifouxingquan，baosongzhutishijishoufudesunyi。

泛亚电竞 juli1: duiyugudingshouyi（shuzi）qiquanchanpin，zaiheyuechenglidangyue，shenbaozhutiyingjiangqiquanfeishouruhuozhichutianbaozaic01biao“benyue（xianjin）jiesuanshou/fukuane（c0112/c0111）”xiangxia，“benyuemomingyibenjinjine（c0118）”tianbaogaiheyuebiaodewudejine，“benyuemotoucunshizhi（c0116）”tianbaoyuemogaiheyuedeqiquanjiazhi。gudingshouyi（shuzi）qiquanchanpindaoqishiyouliangzhongkenengdejieguo: yishijiyuyizhongbiaodezichan，ruoxingquanrijieguoyutouzifangxiangyizhihuomanzuchupengtiaojian，zehuodegudingshouyi；ruojieguoxiangfanhuodabudaochupengtiaojian，zesunshigudingdetouzijine。yinci，zaigaileiheyuedaoqiqiangeyue，c01biaode“benyuemomingyibenjinjine（c0118）”tianbaodeshitouzijine，“benyuemotoucunshizhi（c0116）”tianbaodeshikenenghuodedegudingshouyihuokenengsunshidegudingkuisun（qiquanjiazhi），“benyue（xianjin）jiesuanshou/fukuane（c0112/c0111）”tianbao0。heyuedaoqihou，yuemogaiheyuetoucunshizhiwei0，“benyue（xianjin）jiesuanshou/fukuane（c0112/c0111）”tianbaodeshibaosongzhutiyingaibiheyueshijishoufudesunyi。

泛亚电竞 juli2: huopeiquanzhengchanpin，zhiyingongsixingweihuopeidequanzheng，quanzhengchiyourenyouquanlizaimouyitedingshijiananyuedingjiagegoumaihuochushoubiaodezhengquan。shenbaozhutizaitianbaogaileichanpinshi，c01biaode“benyuemomingyibenjinjine（c0118）”yingtianbaobiaodezhengquandejiazhi，erbunengyinweihuopeishiwuchengben，jiang“benyuemomingyibenjinjine（c0118）”tianbaowei0。

泛亚电竞 （jiu）yuemoyingfu（shou）lixiyuedetianbaofangfa（dxiliebaobiao）

yuemoyingfu（shou）lixiyuezhianqiyehuijizhang（quanzefashengzhi）chanshengdeyingfu（shou）weifu（shou）lixi。rujinrongjigoudecunkuananjiyujimoyuefende20rijiexi，zejiezhijiexidangrideyingfulixijiangzhuanweibenjin，jiexirihouxinchanshengdeyingfulixianxindebenjinshuhequanzefashengzhiyuanzetianbao。

rujinrongjigouanzhaoshoufushixianzhihesuanlixi，zeyuanzeshangyingfu（shou）lixiyuexiangmuwei0，danlixishoufudangyueyingzaiduiyingbiaodelixishouruhuozhichulantianxieduiyingshoufujine。

duiyushuangfangyuedingbushouqulixidecundaikuanxiangmu，yuanzeshangqiyuemoyingshou（fu）lixiyue、benyuelixishouru（zhichu）junwei0。

泛亚电竞 （shi）huowu、fanyadianjing、xinzijizhaiwujianmiandengqitagexiangwanglaidetianbaofangfa（e01biao）

1.“youjiebiyoudai，jiedaibixiangdeng”dejizhangyuanze

yuanzeshang，zhijieshenbaogebiaoxianghuyinhanzhe“youjiebiyoudai、jiedaibixiangdeng”dehuijijizhangyuanze。rubenjigouhuijijizhangcaiyongquanzefashengzhiyuanze，zeyingzaijinxinge01biaoshenbaoshi，anzhaoduiyingjieji/daijixiangmuqingkuang，zaid04biao/d08biaozhongtongshijiluduiyingyingshoukuan/yingfukuanshuju。ruozaishijishoudaohuofuchuzijindeyuefencaijinxinge01biaoshenbao，jiangpohuaizhengtaobaobiaoneibuyinhande“youjiebiyoudai，jiedaibixiangdeng”goujiguanxi，zaochengzhengtishujudebupingheng。

juli: moushenbaozhutimeiyueanzhaoquanzefashengzhiyuanzejitiduiaguojinrongfanyadianjingshouru（jinrongfanyadianjingchukou）100meiyuan，meinian12yueyicixingshoudaoduiaguojinrongfanyadianjingshouru1200meiyuan。anzhaoquanzefashengzhiyuanzeshenbao，gaishenbaozhutimeiyuee01biaoheyingshoukuanbaobiao（d04biao）yinganyixiayuanzeshenbao:

jie: 100meiyuan（d04biao“benyuejingfashenge（d0410）”）

泛亚电竞 dai: 100meiyuan（e01biao“jinrongfanyadianjingshouru（1207）”）

zai12yueshijishoudao1200meiyuanjinrongfanyadianjingshourushi，shenbaowei:

泛亚电竞 jie: 1200meiyuan（d01biao“benyuejingfashenge（d0113）”）

泛亚电竞 dai: 1100meiyuan（d04biao“benyuejingfashenge（d0410）”）

100meiyuan（e01biao“jinrongfanyadianjingshouru（1207）”）

泛亚电竞 ruguozhizai12yueshijishoudao1200meiyuanjinrongfanyadianjingshourushicaitianbaoe01biao，queanzhaoquanzefashengzhiyuanzemeiyuezaid04biaozhongtianbaoyingshoukuanyuejiqibianhuaqingkuang，jiangdailaigeyuee01biaohed04biaoshewaiyewushujucuopei。

泛亚电竞 duiyushiyongshoufushixianzhihesuandeshenbaozhuti，youyushizaishijishoudaohuozhichuzijinshicaijilujinrongfanyadianjingfeishouru、zhichuhuolixishouzhi，yincizheixieyewubuhuichanshengyingshouhuoyingfukuanxiang，buchanshengxiangguanshujubiaojiancuopeidewenti。

2.yinxingjiqitashenbaozhutidehuangjinjinchukouyewu

泛亚电竞 wulunshifouyijinxingguojishouzhitongjijianjieshenbao，shenbaozhutijunyingzaie01biaode“feihuobihuangjin（1101/2101）”xiangxiatianbao。

泛亚电竞 3.baoxianheyanglaojinfanyadianjingshouzhi

泛亚电竞 e01biaozhongyubaoxianxiangguandexiangmuzhuyaobaokuoliangge，yishi“baoxianheyanglaojinfanyadianjingshouru（zhichu）（1206/2206）”，ershi“baoxianpeifushouru（zhichu）（1601/2601）”。zheilianggexiangmuyibanjinxianyubaoxianjigouyiwaidezhutitianbao。danshi，baoxianjigoushouqudedailifei、jingjifei、gonggufeiyijikanpeidingsunfeidengbaoxianfuzhufeiyongyingnarubaoxianheyanglaojinfanyadianjingshouruxiangmushenbao；baoxianjigouzuoweiguzhu，weiyuangonggoumaifeijuminbaoxianjigouchengbaoderenshenyiwaixiandeng，zegaibaoxianjigoukezuoweishenbaozhuti，jianggoumaijingwaibaoxiandezhichunarubaoxianheyanglaojinfanyadianjingzhichuxiangmutianbao。duiyuzhijiebaoxianpeifushouruxiangmu，zewanquanjinxianyubaoxianjigouyiwaideqitajigoutianbao，jingneibaoxianjigoukuajingzaibaoxianxiangxiadepeifushouruyingnaruixiliebaobiaotianbao；duiyubaoxianpeifuzhichu，jinxianbaoxianjigouyiwaidezhutitianbao，tongshiyouyufanyadianjingguomuqianfenyejingyinghefenyejianguandexianzhuang，gaixiangxiayibanbuyingyoushuju。

4.daikoudaijiaoshuijiercishouru

（1）daikoudaijiaoshui（3000）shouruhezhichu

e01biaozhong“daikoudaijiaoshui（3000）”shujuxiangshizhi，jumin、feijuminyinxiangduifangjingjitichukouhuowu、fanyadianjinghuodeshouru；yintouzihuodeguxi、hongli、lixi；yinjinrongzichanjiaoyihuodezibenlide；huodeguyuanbaochoudeng，anzhaoduifangjingjitishuiwuyaoqiu，youduishoufangdaiweixiangdangdizhengfukoujiaodegexiangshuikuan。

泛亚电竞 daikoudaijiaoshuishouru（fanyadianjingguoshuishoushouru3001）zhishenbaozhutiyouyuzishenhuodaikehuyufeijuminjinxingshangshujiaoyi，daifeijuminxiangfanyadianjingguoshuiwubumenjiaonadeshuikuan，shifanyadianjingguoxiangfeijuminshouqudeshuishoushouru。

daikoudaijiaoshuizhichu（duitaguoshuishouzhichu3002）zhifeijuminjigouyubenjigouhuofanyadianjingguojingneikehufashengshangshujiaoyi，congyingfubenjigouhuofanyadianjingguojingneikehudejiaoyijinezhong，daiweixiangfeijuminsuozaijingjitizhengfubumenjiaonadeshuikuan，shifanyadianjingguojuminxiangfeijuminzhengfujiaonadeshuishouzhichu。

youyudaikoudaijiaoshuiyibanzhijiekoujianzikuajingyingshouhuoyingfudegeleijiaoyikuan，shenbaozhutizaitianbaoshiyinglijieqibenzhishiliangbikuajingjiaoyiheerweiyi，qiyishishenbaozhutihuoqikehukuajingyingshouhuoyingfudehuowu、fanyadianjing、touzishouyihuozibenlidedengkuanxiang，qiershiyouyushangshujiaoyierxuxiangtaguozhengfujiaonadeshuikuan，yinci，yuanzeshang，e01biaojiqitagebiaozhongjichujiaoyixiangmudejinejunyingshiweibeikuajingkoushuizhiqiandejine。

juli: jingneiagongsixiangjingwaibgongsizhifuyibifanyadianjingfei100meiyuan，yingaixiangfanyadianjingfeibgongsixuxiangjingneishuiwujigouzhifushuijin10meiyuan，bingyouagongsidaikoudaijiao。yinci，agongsizuizhongxiangbgongsishijizhifu90meiyuan，xiangjingneishuiwujigouzhifu10meiyuan。zaitianbaoe01biaoshi，fanyadianjingzhichuyingtianbao100meiyuan（bushi90meiyuan），daikoudaijiaoshuishourutianbao10meiyuan。

wulunshuangfangqiandingfanyadianjinghetongshicaiqujiawaishuimoshihaishijianeishuimoshi，junyinganzhaoyishangyuanzejinxingdaikoudaijiaoshuisheshuixiangmudetianbao。

（2）yinggaizengxiangguan

yinggaizengdengshuizhigaige，jingneijigoujiangyuanjianeishuidiaozhengweijiawaishui，shidebenjigoudekuajingfanyadianjingfeishourufenbiebeijiluzaifanyadianjingfeishouruheyingnashuikuanzhichuxiangxia。youyuzengzhishuibenzhishangshishenbaozhutixiangfanyadianjingguozhengfujiaonadeshuikuan，erbushidaifeijuminxiangfanyadianjingguozhengfujiaonadeshuikuan，yincigaileishuikuanjiaonashuyujumin（jingneinashuijigou）yujumin（fanyadianjingguozhengfu）jiandejiaoyi，erbushifeijuminzhifufangyujumin（fanyadianjingguozhengfu）jiandejiaoyi。weiquanefanyingjingneixiangjingwaitigongdehuowuhuofanyadianjingmaoyichukouquane，jigouyingjiangcongfeijuminhuoqudekuanxiangquanenarue01biaoduiyingxiangmutianbao。

泛亚电竞 juli: jingneiagongsicongjingwaibgongsishouquyibifanyadianjingfei100meiyuan，agongsidehuijizhangshangjiangqichaifenweifanyadianjingfeichukou（shouru）90meiyuanheyingnashuikuan10meiyuan。agongsizaitianbaoe01biaoshi，fanyadianjingshouruyingtianbao100meiyuan（bushi90meiyuan），qiebuzaitianbaodaikoudaijiaoshuishouru。

泛亚电竞 （3）jingneijigouzhijiexiangjingwaishuiwujigouzhifudeshuikuanxiangguan

jingneijigouzhijiexiangjingwaishuiwujigouzhifudeshuikuanyingtianbaozaihuowu、fanyadianjing、xinzijizhaiwujianmiandengqitageleiwanglaibaobiao（e01biao）“qitaercishouru（jingchangzhuanyi）zhichu（2602）”xiangxia。

泛亚电竞 anzhaoshifouxiangjingwaishuiwubumenzhijiejiaonashuikuan，2602yu3002deshuikuanzhichushujubudexianghuzhongdiehuofashengyilou。

（shiyi）dayinxingdailixiaoyinxingweikehubanlimaoyirongziyewudetianbaofangfa（x01biao）

dayinxingdailixiaoyinxingweikehubanlimaoyirongziyewushi，weibimianzhongfutongji，yingyoudailixing（dayinxing）jiangxiangguanmaoyirongziyueshujushenbaozaix01biaozhong，beidailixingzhixubaosongziyingdemaoyirongzishuju。

 

san、zhuanxiangyewutianbaoyaoqiu

（yi）jingneijigougoumaijingwaibudongchan

泛亚电竞 1.jingneijigouzhijiezaijingwaiyizishenmingyigoumaibudongchan

jingneijigouzhijiezaijingwaiyizishenmingyigoumaibudongchanshuyujingneijigoudeduiwaizhijietouzixingwei，yingzaitouziguanxizuzhijiagoubaobiao（z03biao）zhongtianbaogaibudongchanxinxi，bingjianggoumaibudongchandezhichutianbaozaiduiwaizhijietouziliuliangbaobiao（a01-2biao）zhong，jiangxiangguanbudongchandeshizhitianbaozaiduiwaizhijietouzizichanfuzhaijishizhibaobiao（a01-1biao）zhong。gaibibudongchandejijiabizhong、benjigouchiyoushuliang（tianbaowei“1”）hexiangguanbudongchandeshizhifenbietianru“keliutonggupiaodejizhangbizhong（a0129）”“benjigouchigushuliang（a0130）”he“meigushijia（a0131）”xiangmuzhong。

juli，jingneiajigouzaixiangganggoumaidichanbdasha，ajigouyingzaiz03hea01zhongjiangbdashalieweibenjigoudebeitouziqiye，bingjianggaidashadeshizhi、goumaijinefenbietianrua01-1biaohea01-2biao，qizhong，“keliutonggupiaodejizhangbizhong（a0129）”“benjigouchigushuliang（a0130）”he“meigushijia（a0131）”fenbietianbaogoumaibdashadejijiabizhong、benjigouchiyoushuliang（tianbaowei“1”）hebdashadeshizhi。

dangjingneijigoujiangxiangguanbudongchantigongjijingwaijigoushiyong，zekenengfashengzujinshouru，shuyuduiwaizhijietouzishouyishouru。jingneijigouyingjianggaifangchanzujinshouruxiangyingtianbaozaia01-1biaozhongde“benqilirunzonge（a0123）”“benqibeitouziqiyequantigudongyingxiangjinglirun（a0124）”he“benqixuangaofenpei（benjigou）lirun（a0125）”xiangmuzhong。

2.benjigoujingwaidaibiaochugoumaibingchiyoujingwaibudongchan

泛亚电竞 benjigoubofujijingwaidaibiaochudebudongchantouzikuanyingyudaibiaochujingfeifenkaitianbao，yishijiangjingwaibudongchanxinxihejingwaidaibiaochuxinxifenbiezuoweibeitouziqiyetianbaozaidanweitouziguanxizuzhijiagoubaobiao（z03biao）zhong；ershijiangbudongchantouzixinxitianbaozaiduiwaizhijietouziliuliangbaobiao（a01-2biao），budongchanjiazhixinxitianbaozaiduiwaizhijietouzizichanfuzhaijishizhibaobiao（a01-1biao）zhong，erbudongchanyiwaideduijingwaidaibiaochuzhichutianbaozaihuowu、fanyadianjing、xinzijizhaiwujianmiandengqitageleiwanglaibaobiao（e01biao）de“daibiaochujingfei（2300）”zhong。budongchanjiazhixinxidejijiabizhong、benjigouchiyoushuliang（tianbaowei“1”）hexiangguanbudongchandeshizhifenbietianru“keliutonggupiaodejizhangbizhong（a0129）”“benjigouchigushuliang（a0130）”he“meigushijia（a0131）”xiangmuzhong。

泛亚电竞 3.jingneijigouzaijingwaidefenzhijigou、zijigou、lianyingjigouhuoheyingjigougoumaihechiyoujingwaibudongchan

youyubenjigoudejingwaifenzhijigou、zijigou、lianyingjigouhuoheyingjigoushijingwaifeijumin，zheileijigouchiyoujingwaibudongchanshuyufeijuminyufeijuminzhijiandejiaoyi，bushuyubenzhidutongjifanchou，yinciwuxutianbao。shijishang，jingwaifenzhijigou、zijigou、lianyingjigouhuoheyingjigouchiyoudejingwaibudongchanjiazhiyijingbaohanzaigaijigoudezichanfuzhaibiaohelirunbiao（a01xiliebaobiao）zhong，bingtongguogaibiaoguishuyujingneijigou。

（er）jingneijigouzuyongfeijuminjingneibudongchan

泛亚电竞 jingneijigouzuyongfeijuminzaifanyadianjingguojingneidebudongchanyongyujingyinghuoyongzuobenguoyuangongsushe，ruguozujinzhifujijingneiwuyegongsidengzhongjiejigou，zaiyouzhongjiejigouzhifujifeijumin，zegaibizujinwuxujinxingzhijieshenbao；ruguozujinzhijiezhifujifeijumin，zeyingtianbaozaizhijieshenbaodehuowu、fanyadianjing、xinzijizhaiwujianmiandengqitageleiwanglaibaobiao（e01biao）zhong“daibiaochujingfei（2300）”xiangxia，tongshizaibeizhulanzhumingqiyongtu。

jingneijigouzuyongfeijuminjingneibudongchanyongyuwaijiyuangongzhusu，qibenzhishiliangbijiaoyiheerweiyi: yishijingneijigouyizhufangfulifangshitigongwaijichangzhurenyuanzhusu，shuyue01biaozhong“zhifufeijuminguyuanbaochou（2500）”tongjifanchou。ershiwaijiyuangongjianggaifuliyizujinxingshizhifujifeijuminfangdonghuoqizaiguoneidezhongjiedaili，shuyufeijumingeren（waijiyuangong）yufeijumin（feijuminfangdong）huofanyadianjingguoqitajumin（zhongjiedaili）dejiaoyi，bushuyubenbaobiaodetongjifanchou。

shangshuyewurushuyutongguoyinxingjinxingguojishouzhitongjishenbaodefanwei，xuanzhao《tongguoyinxingjinxingguojishouzhitongjishenbaoyewushishixize》（huifa〔2015〕27haoyinfa）jinxingshenbao。shenbaozhutideguojishouzhizhijieshenbaoyiwuyuguojishouzhijianjieshenbaoyiwuhuxiangbupaichi，youxiejiaoyixutongshijinxingliangzhongshenbao。

（san）duiwaizhijietouzidezengzihejianzi

泛亚电竞 1.yuemoshenbaozhutichiyoujingwaijigoubiaojuequanxiaoyu10%，gaishenbaozhutiyingjiangxiangguanguquanxinxitianbaozaitouzijingwaigubenzhengquanhetouzijijinfenezichanbaobiao（b01biao）zhong。

泛亚电竞 2.shangyuemochiyoubiaojuequanbilixiaoyu10%，dangyueneizengzihouyoujianzi，yuemochiyoubiaojuequanbilirengxiaoyu10%，zaiyigeyuezhineipinfanmaimaiguquan，zhuyaomudeshizhuanquchajiaerfeizhangqichiyouguquan，shenbaozhutijinxuzaibaosongdangyuebaobiaoshijiangxiangguanguquanmaimaitianbaozaitouzijingwaigubenzhengquanhetouzijijinfenezichanbaobiao（b01biao）zhong，butianbaoduiwaizhijietouzibaobiao（a01biao）。

3.shangyuemochiyoubiaojuequanbilixiaoyu10%，dangyuezengzihou，yuemochiyoubiaojuequanbilidayudengyu10%，shenbaozhutiyingjiangdangyuezengzibufenjiaoyiheyuemoquanbucunliangfenbietianbaozaiduiwaizhijietouzibaobiao（a01-2biaohea01-1biao）zhong，tongshiyingzaidangyuetouzijingwaigubenzhengquanhetouzijijinfenezichanbaobiao（b01biao）zhongtianbaoshangyuemoguquantouzishizhi（shangyuemoshizhi），benyuemoguquantouzishizhi（benyuemoshizhi）tianbaowei0，benyuemairumaichujinetianbaowei0，duiyingdebenyuefeijiaoyibiandongweifuzhi（canjianpinghengguanxishi: benyuemoshizhi-shangyuemoshizhi=benyuemaimaijingzhi+benyuefeijiaoyibiandong）。

4.shangyuemochiyoubiaojuequanbilidayudengyu10%，dangyuejianzimaichuxiangguanguquan，yuemochiyoubiaojuequanbilixiaoyu10%，shenbaozhutiyingjiangxiangguanmaichujinetianbaozaiduiwaizhijietouziliuliangbaobiao（a01-2biao）zhong。duiyingdedangqiduiwaizhijietouzibaobiao（a01-1biao）zhongde“qimobenjigouchigubili（a0108）”，tianbaoshijidechigubili，keyixiaoyu10%（dengyu0yiweizhewanquanchezi）；a01-1biaozhongduiyingdecunliangxinxitianbaowei0。xiangguancunliangxinxitianbaozaidangyuetouzijingwaigubenzhengquanhetouzijijinfenezichanbaobiao（b01biao）zhong，tianbaofangfawei: b01biaoshangyuemoshizhitianbaowei0，benyuemoshizhitianbaoshizhizhonggushuju，benyuemairumaichujinetianbaowei0，duiyingdebenyuefeijiaoyibiandongweizhengzhi（canjianpinghengguanxishi: benyuemoshizhi-shangyuemoshizhi=benyuemaimaijingzhi+benyuefeijiaoyibiandong）。

（si）waiguolaihuazhijietouzidezengzihejianzi

jingneishenbaozhuticjigouyuanyouwaifanggudongachiyou10%degufen，xianyinruwaifanggudongbchiyou10%yishangdegufen，cjigoudangyueyingzaiwaiguolaihuazhijietouzibaobiao（a02-1biao、a02-2biao、a02-3biao）zhongtianbaoxishoubgudongzengzirugudexinxi，tongshiyingqufenyixiaqingkuangjinxingtianbao:

1.shangyuemobbuchiyoubeitouziqiyedegufen，wanquanshixinyinrudetouzizhe，zebdetouziruguxinxijintianbaozaidangyuewaiguolaihuazhijietouzibaobiao（a02xiliebaobiao）zhong。

泛亚电竞 2.shangyuebyichiyoubeitouziqiyebiaojuequan10%yixiadegufen，shenbaozhutiyitianbaoxishoujingwaiguquanhejijinfenetouzifuzhaibaobiao（b04biao），zeyingzaibenyueb04biaozhongtianbaobdeshangyuemoshizhi，benyuemoshizhitianbaowei0，benyuehuigou/shuhuijinetianbaowei0，duiyingdebenyuefeijiaoyibiandongdiaozhengjizhongxinfenleizhiqitabaobiaotongjidejinetianbaoweifuzhi，touzizheyubenjigoudeguanxitianbao“touzizheshibenjigoudejingwaizhijietouzizhe”。

泛亚电竞 duiyuyuanwaifanggudonga，shenbaozhuticjigouyingqufenyixiaqingkuangjinxingtianbao:

1.atongshijinxinglezengzi，danzengzifuduburub，zengzihouchiyoubiaojuequanxiaoyu10%，cjigouyingjiangadezengzitianbaozaiwaiguolaihuazhijietouziliuliangbaobiao（a02-3biao）zhong，bingzaidangqijingwaizhijietouzizheminglubaobiao（a02-2biao）de“qimowaifangbiaojuequanbili（a0226）”xiangxiatianbaoadeshijichigubili（keyixiaoyu10%）。tongshi，cjigouyingjiangbenyuemoachiyoudesuoyouguquantianbaozaixishoujingwaiguquanhejijinfenetouzifuzhaibaobiao（b04biao）zhong，qizhong，ashangyuemochiyoudeguquanshizhitianbaowei0，benyuemochiyoudeguquanshizhitianbaoyuemoshizhi，benyuehuigou/shuhuijinetianbaowei0，benyuefeijiaoyibiandongdiaozhengjizhongxinfenleizhiqitabaobiaotongjidejinetianbaoweizhengzhi，touzizheyubenjigoudeguanxitianbao “4. touzizheyubenjigouwuguanlianguanxi”。

2.ajianzi，chiyoudebiaojuequanbilixiajiangweixiaoyu10%。adejianziyingyifuzhitianbaozaiwaiguolaihuazhijietouziliuliangbaobiao（a02-3biao）zhong，tongshidangqijingwaizhijietouzizheminglubaobiao（a02-2biao）zhongade“qimowaifangbiaojuequanbili（a0226）”tianbaoshijidechigubili，keyixiaoyu10%。yuemoachiyoudeguquanshizhiyingtianbaozaixishoujingwaiguquanhejijinfenetouzifuzhaibaobiao（b04biao）zhong，qizhongadeshangyuemoshizhitianbaowei0，benyuemoshizhitianbaoyuemoshizhi，benyuehuigou/shuhuijinetianbaowei0，benyuefeijiaoyibiandongdiaozhengjizhongxinfenleizhiqitabaobiaotongjidejinetianbaoweizhengzhi，touzizheyubenjigoudeguanxitianbao “4. touzizheyubenjigouwuguanlianguanxi”。

泛亚电竞 3.awanquanchezi，chiyoudebiaojuequanbilixiajiangwei0。adecheziyingyifuzhitianbaozaiwaiguolaihuazhijietouziliuliangbaobiao（a02-3biao）zhong，zaidangqijingwaizhijietouzizheminglubaobiao（a02-2biao）zhongde“qimo（waifang）biaojuequanbili（a0226）”tianbaowei0，jiwanquanchezi。

4.ajiweizengziyeweijianzi（chezi），wanquanyinbjigouruguerbeixishi，chiyoudebiaojuequanbilixiajiangweixiaoyu10%。wujiaoyiliuliangfasheng，jiangachiyoudeguquanyuetianbaozaixishoujingwaiguquanhejijinfenetouzifuzhaibaobiao（b04biao）zhong，buzaitianbaojingwaizhijietouzizheminglubaobiao（a02-2biao）hewaiguolaihuazhijietouziliuliangbaobiao（a02-3biao）。b04biaoadeshangyuemoshizhitianbaowei0，benyuemoshizhitianbaoyuemoshizhi，benyuehuigou/shuhuijinetianbaowei0，benyuefeijiaoyibiandongdiaozhengjizhongxinfenleizhiqitabaobiaotongjidejinetianbaoweizhengzhi，touzizheyubenjigoudeguanxitianbao “4.touzizheyubenjigouwuguanlianguanxi”。

（wu）jijinhuren

neidiyuxianggangjijinhurenshizhi，neidijijinjingxianggangzhengjianhuirenkehouzaixianggangdiqufaxingjixiaoshou（jiancheng“nanxia”jijin），yijixianggangjijinjingzhongguozhengjianhuizhucehouzaineidifaxingjixiaoshou（jiancheng“beishang”jijin）。“beishang”jijinzaineidisheyoudailiren，dailirenfuzechulijijinzaineididemujizijinzhuanhuhejijindaixiaozhanghudekaili、jijinxiaoshou、zijinliuzhuandenggongzuo。“nanxia”jijinzaineidiyoujijinguanliren（faxingren）hejijintuoguanren，jijinguanlirenfuzezaituoguanrenhuotuoguanrenzhidingdekaihuyinxingkailimujizijinzhuanhu。“beishang”jijin，youjijinneididailirenfuzejinxingzhijieshenbao，xiangguanxinxiyingshenbaozaitouzijingwaigubenzhengquanhetouzijijinfenebaobiao（b01biao）zhong；“nanxia”jijin，youneidijijinguanlirenfuzejinxingzhijieshenbao，xiangguanxinxiyingshenbaozaixishoujingwaiguquanhejijinfenetouzibaobiao（b04biao）zhong。

（liu）youxiangu

youxiangufenweicanyuxingyouxianguhefeicanyuxingyouxiangu。

canyuxingyouxianguyuputongguquanleisi，xiangguanzichanyingshenbaozaitouzijingwaigubenzhengquanhetouzijijinfenebaobiao（b01biao），xiangguanfuzhaiyingshenbaozaixishoujingwaiguquanhejijinfenetouzibaobiao（b04biao）zhong。

泛亚电竞 feicanyuyouxiangushizhifugudingshouru、danbuyunxuzaiyigegongsixingqiyejiesanshicanyushengyujiazhifenpeidegupiaohuogufen，benzhishangshiyizhongzhaiwugongju，zaibenzhiduzhongyingshenbaozaiduiyingzhaiwuzhengquanbaobiaozhong。xiangguanzichanyingshenbaozaitouzifeijuminfaxingdezhaiwuzhengquanbaobiao（b02biao、b03biaohuoh02biao）zhong，xiangguanfuzhaiyingshenbaozaijingwaifaxingzhaiwuzhengquanhuofeijuminchiyoubenjigoufaxingdezhaiquanbaobiao（b05biao、b06biaohuoh01biao）zhong。

caozuozhong，kegenjugaiyouxiangushifouyouquanyuputonggugudonggongtongcanyugongsishengyuyingli（lirun）fenpei，laiqufencanyuxingyouxianguhuofeicanyuxingyouxiangu。zaihuodeshixianyuedingdegudingguxiwai，nenggouyuputonggugudonggongtongfenpeigongsishengyuyingli（lirun）deyouxiangushiweicanyuxingyouxiangu，wuquancanyushengyuyingli（lirun）fenpeideyouxiangushiweifeicanyuxingyouxiangu。

duiyuwumingquechigubilidecanyuxingyouxiangu，zaitianbaob01biaoheb04biaoshi，kezaichigufenshulanmutianxie1（danwei），zaimeigugujialanmutianxiesuochiyouhuobeifeijuminchiyoudecanyuxingyouxiangushizhi（jiazhi）。

（qi）jingneijigoujingwailicai

shenbaozhutiyujingwaijigouqiandingxieyi，weituojingwaijigougoumaijingwaijinrongchanpin，bingdingqihuoqugudinghuofudongsunyi，shenbaozhutiyinggenjugailicaichanpinbiaodewushuxinghebenjigouhuijijizhangqingkuangjinxingzhijieshenbao。ru，benjigouhuijizhangjiangqijiluwei“kegongchushoudejinrongzichan”dengleibiede，yuanzeshangshuyub、chuoh（tuoguan）xiliebaobiaotianbaofanchou。rubenjigouhuijizhangjiangqijiluweicundaikuanhuoyingshoukuanxiang，yuanzeshangshuyudxiliebaobiaotianbaofanchou。

泛亚电竞 duiyubenjigoujiluwei“kegongchushoudejinrongzichan”danwufahuozhiqijutichanpinleibiede（zhaiquanlei、guquanlei、jijinlei、jinrongyanshengpinlei），yuanzeshangkejiangqishitonggoumailejingwaishoutuoren、dailirenhuoguanlirenfaxingdetouzijijinfene，zaitouzijingwaigubenzhengquanhetouzijijinfene（zichan）baobiao（b01biao）zhongjinxingtianbao。ruweisimuchanpin，weizhuminggaichanpintouxiangguobiede，zefaxingzhuti“suoshuguojia/diqu（b0108）”yingtianbaoweijingwaishoutuoren、dailirenhuoguanlirensuoshudeguojia/diqu；rugaichanpinweijingwaigongkaishangshidechanpin，zeyingtianbaogaichanpinfaxingzhedesuoshuguobie。

泛亚电竞 （ba）jingneijigoujingwaishangshimujizijin

jingneijigoujingwaishangshimujizijin，shoucixujiangyizhidesuoyouchigubilixiaoyugaishangshigongsiquanbuguquan10%degudong（baokuozhongguojingneigudong）xinxibaosongzaixishoujingwaiguquanhejijinfenetouzibaobiao（b04biao）zhong。houqi，ruguogupiaosuodingqijieshu，gudongziyoushangshijiaoyisuochigupiao，zhishishenbaozhutibuzaizhangwoquanbugudongchiguxinxi，zeshenbaozhutikejiangdailirenjizhongchiyoudebufenhefeidailirenjizhongchiyoude、jiaodagudongyiwaideqitazhongxiaotouzizhechiyoubufentongyijinxingtianbao，cishi，ruguozheileitouzizhedejihe“benyuemochigu（fene）bili（b0420）”dayu10%，zeyingzaibeizhuxiangzhongjinxingshuoming，yibianguojiawaihuiguanlijuhouxuhechashiyong，rubutianxiebeizhuxiang，suotianshujujiangbunengtongguoxitongxiaoyan。

（jiu）beiduibeijinrongchanpinjiaoyi（hanjinrongyanshengchanpinjiaoyi）

泛亚电竞 zaibeiduibeijinrongchanpinjiaoyi（hanjinrongyanshengchanpinjiaoyi）zhong，shenbaozhutitongguoduichongcaozuopinghenglezishenfengxianchangkou，ruguoshenbaozhutidebeiduibeijinrongchanpinjiaoyi（hanjinrongyanshengchanpinjiaoyi）zhongyouyibihuozheliangbijunshejifeijuminjiaoyiduishoufang，wulunbiaoneihuobiaowaizichanfuzhai，zhiyaoshiquedingde、feihuoyouxingzhide，zeduizhenggejingjitieryanjiangcunzaiduiwaidejinrongchanpinjiaoyi（hanjinrongyanshengchanpinjiaoyi）fengxianchangkou，yingtianbaozaiduiyingbaobiaozhong，qiezichan、fuzhaiyewuyingfenkaibaosong，budexianghudixiao。qizhong，yufeijumindejinrongyanshengchanpinjiaoyiheyue，yingtianbaozaijinrongyanshengchanpinjiguyuanrenguquanbaobiao（c01biao、h01biaohuoh02biao）zhong。qitajinrongchanpinjiaoyiyinggenjuxiangguanjiaoyichanpinshuxing，tianbaozaiduiyingbaobiaozhong。

（shi）guquanjilijihua

guquanjilijihuabaohandanbuxianyugupiaoqiquan、yuangongchigujihuayijiguanlicengfenhongdengxingshi。yibanqingkuangxia，guquanjilijihuajuyouguyuanbaochoujijinronggongjudeshuangzhongshuxing，qitianbaoyaoqiushi:

泛亚电竞 1.shenbaozhutitigongfeijuminguyuandeguquanjili，shuyuguyuanbaochou、fulihuojiangli，yinganzhaoguyuanbaochoudetianbaoyaoqiubaosong，jijingneiguzhu（shenbaozhuti）yingjiangqitianbaozaihuowu、fanyadianjing、xinzijizhaiwujianmiandengqitageleiwanglaibaobiao（e01biao）“zhifufeijuminguyuanbaochou qizhong: feijuminguyuangupiaoqiquanzhichu（2501）”xiangxia，tianbaoshidianshibenjigouhuijizhangwujiluxiangguanfeiyongdeshidian。

泛亚电竞 2.guquanjiliheyueshijinronggongju，yinganzhaojutijinronggongjudetianbaoyaoqiutianxie。yigupiaoqiquanweili，guzhu（shenbaozhuti）yingjiangguishuyufeijuminguyuandegupiaoqiquantianbaozaijinrongyanshengchanpinjiguyuanrenguquanbaobiao（c01biao）zhong，benyue（xianjin）jiesuanshoukuanetianbaoduiyingqiquandeqiquanfei，jixiangdangyuqianshuanlizhongzaie01biaozhongtianbaodeguyuanbaochou（qiyexiangdangyuqiquandemaifang，guyuanshiyongqiyejianglideguyuanbaochougoumaileqiyemaichudeqiquan，jinguanshijiguochengzhongguyuanbenshenmeiyoushoufuxingwei）。zaigupiaoqiquancunxuqinei，yinganzhaoqiquanleiheyuetongjiyuanze，zaic01biaozhonganyuetianbaojiaoyihetoucunshizhi。zaigupiaoqiquandaoqishi，c01biaozhongbenyue（xianjin）jiesuanfukuaneyingtianbaogaigupiaoqiquandeyishixiansunyi，benyuemotoucunshizhitianbaowei0。

3.duiyuzhijiefafangguquandejilijihua，yingtianbaozaixishoufeijuminguquantouzi（b04biao）zhong。

juli: shijicaozuozhong，shenbaozhutiyinggenjubenjigouguquanjilijihuadejutianpaihejinzhanqingkuangtianbaoc01biao。

ru，diyigeyue，guzhu（shenbaozhuti）yuedingyi8yuanmeigudeneibujiaxiangfeijuminguyuantigongguquanjili，dangyueguishuyufeijuminguyuandeguquancong0guzengjiadao10gu，zaiguquanguishuyuguyuanshi，guquandeshijiawei10yuanmeigu。cishigenjuguzhucaiwuzhang，guzhuzaie01biaodezhifuguyuanbaochouxiangmuxia（2501）tianbao20yuan（10yuan×10gu-8yuan×10gu），tongshi，zaic01biao“benyue（xianjin）jiesuanshoukuane（c0112）”zhongtianbao20yuan（2yuan×10gu），xiangdangyuguzhuxiangguyuanzhifule20yuan，guyuanshiyongzhei20yuancongguzhugoudeshizhi20yuandegupiaoqiquan。yuemo，guquanshijiarengwei10yuanmeigu，zeguzhuc01biaozhonggaigupiaoqiquandeqimoshizhiwei-20yuan（fuzhidaibiaoguzhushiqiquanchushoufanghuofuzhaifang）。

泛亚电竞 diergeyue，guquanshijiaweichizai10yuanmeigu，guishuyuguyuandeguquanrengshi10gu，zegaigupiaoqiquandebenyuemotoucunshizhiweichizai-20yuan，dangyuewujiaoyifasheng。

泛亚电竞 disangeyue，guyuanxingquan，yi8yuanmeigudejiagecongguzhushouzhonggoumaigupiao，goumaishigaiguquandeshizhiwei12yuanmeigu。youyushangyuemogaigupiaoqiquanshizhiwei20yuan，zeguzhushouxianzaic01biaoshangyuemotoucunshizhizhongtianbao-20yuan。ranhou，guzhuxuzai“benyue（xianjin）jiesuanfukuane（c0111）”tianbaoguquandezhixingjiageheshichangjiagedechajiazonge40yuan（4yuan×10gu），zaic0113hec0115xiatianbao20yuandefeijiaoyibiandong（jiazhizhongguyingxiang），gaigupiaoqiquanbenyuemotoucunshizhiwei0。

ruguotigongguyuandeweifeishangshiguquanhuojingwaishangshiguquan，zedisangeyueguzhuhaixuzaib04biaozhongshenbaofeijuminguyuanchiyoudeguquanqingkuang，qizhong，“benyuefaxingjine（b0410）”xiangyingtianbao120yuan（12yuan×10gu），yuemoshizhitianbaogaiguquandeshijia。b0410xiaxutianbao120yuanerfei80yuandezhuyaoyuanyinshi，guzhuyigupiaoqiquanfangshiduiguyuangoumaibenjigouguquandexingweijinxingbutie，shideguyuanjinzhifu80yuanjiukeyihuodejiazhi120yuandegongsiguquan。

（shiyi）kuaguogongsijizhongyunyinghezijinchi

对于跨国公司外汇资金集中运营和跨境双向人民币或外币资金池业务，境内主办单位:泛亚电竞_泛亚电竞app怎么下载-官网APP下载

对于境内主办单位:泛亚电竞_泛亚电竞app怎么下载-官网APP下载

duiyucunfangjingwaiguanlianqiyedecunkuan、duijingwaiguanlianqiyedefangkuan，yingtianbaozaihuobiyucunkuan（hancunfangyinxingtongyehelianxing）（zichan）（d01biao）huodaikuan（hanchaifangyinxingtongyehelianxing）（zichan）（d02biao）zhong。

泛亚电竞 duiyuyujingwaiguanlianqiyezhijiandeyingshouyingfukuandeng，yingtianbaozaiyingshoukuan（buhanyingshoulixi）（d04biao）huoyingfukuan（buhanyingfulixi）（d08biao）zhong。

（shier）zhaiwujianmian

泛亚电竞 zhaiwujianmianzhizhaiquanrenhezhaiwurendachengxieyi，ziyuanquxiaoquanbuhuobufenzhaiwudejiaoyi，erfeizhaiquanrendanfangmianrenweibunengshouhuizhaikuanerduizhaiwudezhuxiao。

zhaiquanrenjianmianzhaiwurenzhaiwushi，yingjiangxiangyingdezhaiwujianmianetianbaozaihuowu、fanyadianjing、xinzijizhaiwujianmiandengqitageleiwanglaibaobiao（e01biao）“zibenzhanghuzhichu（2700） qizhong: zhaiwujianmian（2701）”xiangxia；tongshi，zaizichanduiyingdebaobiao（ru: daikuanjianmianzaidaikuanzichanbaobiao（d02biao））zhongtianbaoduifangzhaiwurenhaikuanjiaoyi。

zhaiwurenhuodezhaiwujianmianshi，yingjiangxiangyingdezhaiwujianmianetianbaozaihuowu、fanyadianjing、xinzijizhaiwujianmiandengqitageleiwanglaibaobiao（e01biao）“zibenzhanghushouru（1700） qizhong: zhaiwujianmian（1701）”xiangxia；tongshi，zaifuzhaiduiyingdebaobiao（ru: daikuanbeijianmianzaidaikuanfuzhaibaobiao（d06biao））zhongtianbaohaikuanjiaoyi。

（shisan）baoxian

泛亚电竞 jingneibaoxianjigouyukehuqiandingbaoxianheyue，danwufaquedingbaodanchiyouren（goumaigaibaodandezhuti）suoshuguojia/diqu，erzhinengquedingshouyirenweifeijuminde，shiweijingneibaoxianjigouweifeijumintigongdebaoxianfanyadianjing，narui01biaotongji。

ruguobaoxianhetongweijingwaihuoyunxian，shouyirenshifeijumindanwufaquedingqisuoshuguojia/diqu，zejingneibaoxianjigoukejianggaibaoxiande“baodanchiyourensuoshuguojia/diqu（i0102）”“baodanchiyourensuoshubumen（i0103）”he“baodanchiyourenyubenjigoudeguanxi（i0104）”anzhaojingwaibaoxianpeifudailijigou（rucunzai）suoshuguojia/diqu、suoshubumenyijiyubenjigoudeguanxitianbao。

duiyujingneibaoxianjigoutongguojingneibaoxianjingjigongsihuojingjirenjianjiefenbaojijingwaibaoxianjigou，jingwaibaoxianjigouweishijizaibaoxianren，zeyingshiweicongfeijuminbaoxianjigouhuodezaibaoxianfanyadianjing，tianbaoi03biao；duiyujingneibaoxianjigoutongguojingwaibaoxianjingjigongsihuojingjirenjianjiefenbaojijingneibaoxianjigou，jingneibaoxianjigouweishijizaibaoxianren，zewuxujinxingzhijieshenbao，danxujiangshiyongjingwaibaoxianjingjigongsihuojingjirensuozhifudebaoxianjingjifeiyongtianbaozaie01biaoxia。

duiyutongguoyingguolundunlaoheshefenbaoyewufenbaozhiyigehuongechengbaoxindijiade，jingneibaoxianjigou（fenchujigou）nanyihuodeshijizaibaoxianrenxinxi，kejiangyingguolundunlaoheshetianbaoweitigongzaibaoxianfanyadianjingdefeijuminjigou。

（shisi）fufeitingjiqizhuanmai

1.duiyufufeitingdengmaoyirongzileiyewu，benzhiduanzhao“sheizhijiechanshengduiwaizhaiquanhuoduiwaizhaiwu，sheishenbao”deyuanzelaiquedingshenbaozhuti。wuzhijieduiwaizhaiquanhuozhijieduiwaizhaiwudejingneiyinxingdengjigou，wuxubaosongf01biao、f02biao（jiagongzizibenxiangmuxinxixitongzhongdedengjiwaizhaibufen）。duiyux01biao，yingbenzhe“sheizhijiemianduikehukaizhanyewu（jujian、danbaodeng），sheishenbao”deyuanzelaiquedingshenbaozhuti。

2.jingneiyinxinga（shenbaozhuti）jishijiaodanxing，youweichukoushangxuzuofufeitingyewu，zejingneiyinxingyingjianggaibizhaiquantianbaozaimaiduanchukoupiaoju、danzhengyewubaobiao（f01biao）zhong，tongshijianggaibiyewutianbaozaiyinxingjinchukoumaoyirongziyuebiao（x01biao）“jingwaiyinxingchengduiyuanqixinyongzhengjiyingfuweifujiqixinyongzheng（jingneiyinxingweijiaodanxing）（2200）”xiangxia。

3.jingneiyinxingashijingneichukoushangshoudaojingwaiqianfaxinyongzhengdejidanxinghetongzhixing，chukoushangjianggaixinyongzhengzaijingneiyinxingbanlifufeitingzhuanmai，jiangzhaiquanzhuanyizhijingneilingyijiayinxingb。cishi，jingneiyinxingaxujianggaibiyewutianbaozaiyinxingjinchukoumaoyirongziyuebiao（x01biao）“jingwaiyinxingchengduiyuanqixinyongzhengjiyingfuweifujiqixinyongzheng（jingneiyinxingweijiaodanxing）（2200）”xiangxia，jingneiyinxingbxujianggaibizhaiquantianbaozaimaiduanchukoupiaoju、danzhengyewubaobiao（f01biao）zhong。

泛亚电竞 4.jingneiyinxingabanlifufeitingkuajingzhuanmaiyewu，jiangkuajingzhaiquanzhuanmaijijingwaiyinxingb。jingneiyinxingayingjianggaibizhaiquanzhuanmaijiaoyitianbaozaimaiduanchukoupiaoju、danzhengyewubaobiao（f01biao）“benyuejingfashenge（f0112）”zhong，“benyuemoyue（f0109）”tianbaowei0。qimokuajingzhaiquanguanxiyixiaoshi，wuxutianbaoyinxingjinchukoumaoyirongziyuebiao（x01biao）。

泛亚电竞 （shiwu）neibaowaidai

duiyuneibaowaidaifashengdanbaolvyue，chengweiduiwaizhaiquanrendejingneidanbaorenhuofandanbaoren，yingzaibenzhiduzhongjinxingduiwaizhaiquandeshenbao。jutiyinggenjujingneidanbaorenhuofandanbaorenyujingwaizhaiwurenzhijiandeyueding，tianbaozaiduiyingzhaiquangongjuxiangxia。

泛亚电竞 （shiliu）jingwaijigoutouzijingneitedingpinzhongqihuochanpin

泛亚电竞 qihuobaozhengjinjiancezhongxinfuzejizhongtianbaofeijuminjiaoyihuochiyoujingneitedingqihuochanpinqingkuang，jutitianbaoc01biao，tianbaoshenfenwei“zuowei3-jingneijiesuanjigoubaosong”。jingneiqihuogongsi（chengyuan）yingtianbaoxishoudefeijuminbaozhengjinzhanghuyuejibiandongqingkuang（d05-1biao）。jingneiyinxingyingzunxunwaizhaidengjixiangguanguiding，shenbaoxishoufeijumincunkuanshuju，bingzaid05-1biaobuquanxiangguanxinxi。

泛亚电竞 duiyujingneijigoushouqudefanyadianjingfeishouru，yingnarue01biaotianbao。

泛亚电竞 duiyujingneijigouyinshiwujiaogeerchanshengdehuowujinchukou，yingnarue01biaotianbao。

 

si、qitatianbaoyaoqiu

泛亚电竞 （yi）guanyuzhanlvetouzizhe

jingwaijigouyizhanlvetouzizhedengshenfenkuajingchiyoujingneishangshijigoubiaojuequandayuhuodengyu10%，tongshitongguoqfiihuorqfiizengchigaijigougufenyinganyixiayaoqiubaosong:

1.jingneijigouyinghebingchulijingwaijigouduiqijinxingdetouzi，bingzaiwaiguolaihuazhijietouzibaobiao（a02biao）zhong，anzhaodanjiajigouhebingdechigubilitianbaocunliangheliuliangxinxi。

泛亚电竞 2. qfiihuorqfiidengyewudejingneituoguanjigou，wulunqiweituorenkuajingchiyoubiaojuequanbilishifoudayuhuodengyu10%，junyingjiangqisuozhangwodetuoguanshujuwanzhengditianbaozaiweifeijumintuoguanyewubaobiao（h01biao）zhong。

泛亚电竞 3.duiyua02biaoyuh01biaozhijiankenengcunzaizhongdiedebufen，jingneituoguanjigouyujingwaiweituoren（qfiihuorqfii）yingjiushujubaosongdezhunquexingjinxingxiediao，zhengquetianbaotouzigongjufaxingren（duishoufang）suoshubumen，bingjiang“feijuminweituorenyujingneifaxingren（duishoufang）deguanxi（h0111）”xiangtianbaowei“1.feijuminweituorenshijingneigongjufaxingren（huoduishoufang）dejingwaizhijietouzizhe”，yibianyuguojiawaihuiguanlijuduizhongfubufendeshujujinxingchuli。

泛亚电竞 （er）qdiihuorqdiichiyoudanjiajingwaijigoudeguquan10%jiyishang

1.qdiihuorqdiiyingjianghebingdechigubilijiduiwaiguquantouziliuliangtianbaozaiduiwaizhijietouzibaobiao（a01biao）zhong。

2.qdiihuorqdiidejingneituoguanjigouyingjiangqdiihuorqdiichiyoudeguquanshenbaozaiweijumintuoguanyewutongjibaobiao（h02biao）zhong，jiangjuminweituorensuoshubumentianbaoweiqdiihuorqdiisuoshudebumen（yinxinghuofeiyinxingjinrongjigou），bingjiang“touzigongjufaxingrenyujuminweituorendeguanxi（h0212）”tianbaowei“2.duishoufangshijuminweituorendejingwaizhijietouziqiye，jishijuminweituorenchiyoubiaojuequanzai10%jiyishangdejingwaifenzhijigou、zijigou、lianyingjigouhuoheyingjigou”。

（san）juyouqdiidengshenfendantongguofeiqdiiqudaokuajingtouzi

qdiidengqiangzhituoguanleijigoutongguo“ganggutong”dengqudaogoumaiganggu，youyu“ganggutong”dengqudaoduiwaizhengquantouzishujuyiyouzhongguozhengquanjiesuandengjigongsijizhongbaosong，qdiijigoujituoguanjigouwuxuzhongfubaosongzheibufenshuju。

touzizhejuyouqdiishenfen，danduiwaitouzihuodongbuzhanyongqdiitouziedu，qieweitongguo“ganggutong”dengqudaojinxingduiwaitouzide，yingyouqdiituoguanjigouhuogaijigouzishenjinxingzhijieshenbao。qizhong，yingyouxiankaolvyouqdiijingneituoguanjigouzuoweidailirenhuoguanliren，daiqdiijigoujinxingshenbao（h02biao）；zaiqdiijingneituoguanjigouwufadaiweibaosongshi，youqdiijigouyizishenmingyishenbao（rub01biaohuob02biaodeng）。

泛亚电竞 （si）feiqfiihuorqfiidejingwaijigouhegerengoumaijingneiguquanhuojijinfene

duiyuzaijingneizhengquanshichangguapaideguquanhuojijinfene，youzhongguozhengquandengjijiesuanyouxiangongsijizhongshenbaozaifeijumintouzijingneifaxinggubenzhengquanhezhaiwuzhengquanbaobiao（b06biao）zhong；duiyufeiguapaiqiezhongguozhengquandengjijiesuanyouxiangongsibuzhangwodeguquanhuojijinfene，youjingneimujigaijijindejijingongsijiangxiangguanshujushenbaozaixishoujingwaiguquanhejijinfenetouzibaobiao（b04biao）zhong。

泛亚电竞 （wu）touziduodishangshidejingneijigouguquan

touziduodishangshidejingneijigouguquanshi，yinganruxiayaoqiujisuanzhijietouzidefenjiedian（10%biaojuequanhuochigubili）:

zhijietouzizhiyiguojuminchiyoulingyiguojuminjigou10%jiyishangdebiaojuequanhuoguquan。yinci，duiyuduodishangshi（rutongshizaiaguhehgushangshi）dejingneijigoueryan，yinganzhaogaijigouhuijizhangshangxianshidejingneiwaihebingdeguquanzongelaihengliangshifouyoufeijumintouzizhechiyougaijigou10%jiyishangbiaojuequanhuoguquan。chiyougaijigou10%jiyishangbiaojuequandejingwaitouzizheshigaijigoudezhijietouzizhe。