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外债登记实施细则附英文失效

来源: 时间:2019-01-12 13:58:36

外债登记实施细则(附英文)(失效)

(1989年11月10日国家外汇管理局发布) 第一条 为了贯彻执行《外债统计监测暂行规定》(以下简称《规定》),制定本细则。 第二条 外债系指直接从国外筹借并需以外国货币承担的具有契约性偿还义务的全部债务。具体内容包括: (一)国际金融组织贷款:指国际货币基金组织、世界银行、亚洲开发银行、联合国农业发展基金会和其他国际性、地区性金融组织提供的贷款; (二)外国政府贷款:指外国政府向我国提供的官方发展援助贷款; (三)外国银行及非银行金融机构贷款:指境外银行、其他非银行金融机构及银团组织等提供的贷款; (四)买方信贷:指发放出口信贷的外国银行向我国进口部门或银行提供的,用以购买出口国设备的贷款; (五)外国企业贷款:指境外非金融机构提供的贷款; (六)发行外币债券:指境内机构在境外资金市场上发行的,以外币表示券面金额的债券; (七)国际金融租赁:指境外租赁机构向境内机构提供的融资性租赁; (八)延期付款:指国外出口商向国内进口部门提供的,在进口货物入境三个月以后,进口企业才对外支付货款的融通; (九)补偿贸易中直接以现汇偿还的债务:指补偿贸易合同规定以现汇偿还或经批准因故将商品偿还更改为现汇偿还的债务,包括用出口收汇补偿的债务。 (十)其他形式的外债,包括: 1.境内金融机构吸收的境外机构或私人的外币存款; 2.境内企业(包括外商投资企业)向境内外资或中外合资银行的借款等。此外,以下情况亦视为外债: 1.已在境外注册的机构以各种形式调入境内,需境内机构实际偿还的债务; 2.未在境外注册的驻外机构的对外债务; 3.外商投资企业以外方名义向外借款,所借款项用于企业股本以外的资金或设备投入,外方与企业间有合同或其他具有法律约束力的文件规定由该企业负责偿还的债务; 4.中方为外方债务出具担保,由中方实际履行偿还义务的债务; 5.外商独资企业对其母公司的债务。 第三条 国家外汇管理局及其分局为全国外债登记和管理部门(以下简称登记部门)。国家外汇管理局负责在北京的国务院各部委、公司以及银行和非银行金融机构总部的外债登记工作;各地外汇管理分局负责当地政府、金融机构和企事业单位以及中央驻地方单位、金融机构总部的外债登记工作。 未在境外注册的驻外机构的对外借款,由派出机构所在地的外汇管理局负责登记。 第四条 外债登记分为逐笔登记和定期登记。 定期登记外债是指:国内银行和非银行金融机构借入的外债;财政部、经贸部、中国人民银行、农业部、中国银行分别负责的外国政府贷款和国际金融组织贷款。 逐笔登记外债是指:除定期登记以外的国内其他部门、企业(包括外商投资企业)借用的外债。 企事业单位委托金融机构的对外借款,由借款合同规定的债务人办理登记。 第五条 定期登记手续为: (一)借款单位在第一笔借款合同签订后的十五天内,到所在地外汇管理部门办理登记手续,领取定期登记的《外债登记证》(以下简称《登记证》)。 (二)当新签借款契约或债务发生提款、偿还等变动情况时,借款单位应按月分别填写“外债签约情况表”和“外债变动反馈表”(以下简称反馈表),并于每月后五日内上报登记部门。 (三)借款单位需要开立现汇帐户时,应凭《登记证》和登记部门开出的开户批准书到指定开户行(以下简称开户行)办理开立外债专用现汇帐户(以下简称外债专户)手续,并于次日将回执寄送登记部门。 第六条 逐笔登记的手续为: (一)借款单位在借款合同签约后十五天内,持借款合同副本和对外借款批>(外商投资企业不需批>),到登记部门办理外债登记手续,领取逐笔登记的《登记证》。 (二)在借款调入境内时,借款单位应凭汇款通知单和《登记证》到开户行开立外债专户,办理入帐手续。 (三)债务到期还本付息时,借款单位应持《登记证》和还本付息通知单,提前到登记部门领取还本付息核准>,凭核准>和《登记证》到开户行办理从外债专户汇出本息手续。 (四)在办理收付和开户手续后,借款单位应依据开户行开出的收付凭证填写“反馈表”,并于次日将“反馈表”、存款凭证影印>报送登记部门。 (五)借用非调入现汇而需从境内汇出借款本息的非调入形式债务的单位,应在债务实际发生后,填写“反馈表”,于次日将“反馈表”影印>寄送登记部门。在债务到期还本付息时,应凭登记部门的核准>到开户行开立“外债还本付息专用现汇帐户”(以下简称还本付息专户),办理汇出本息手续。 (六)经国家外汇管理局或其分局批准,将借款存放境外的单位,应每月通过“反馈表”向原登记部门报送当月存款变动情况。 (七)境内机构向在华外资银行、中外合资银行借款,可以不另设帐户,但借款单位必须按有关规定履行登记和报送“反馈表”手续。 (八)在本地领取《登记证》的借款单位,如必须在异地银行办理开户、还本付息手续时,可先持本地登记部门开出的《登记证》到异地登记部门办理还本付息核准手续,异地开户行在办理手续三天后,将支付凭证的影印>报送原登记部门。 第七条 在《登记证》上记载的债务最后一次还本付息后,开户行应立即注销其“外债专户”和“还本付息专户”。借款单位应在十五天内向发证的登记部门缴销《登记证》。 第八条 开户行须具备下列条件: (一)获准经营外汇业务的国内银行; (二)能密切配合登记部门搞好外债监测工作。 国家外汇管理局及其分局按照业务需要指定开户行。 第九条 开户行应履行下列职责: (一)监督帐户的使用。应保证:汇入“外债专户”、“还本付息专户”的外汇资金仅限于《登记证》上记载的款项;从其他帐户划入或存入的外汇资金仅限于支付借项目所需的设备、劳务、偿还本息以及经登记部门同意的其他用途。 (二)凭《登记证》和核准>办理债务的调入、偿还手续,并在办理手续后,按要求将收付凭证于次送登记部门。 (三)监督所有逐笔登记的外债在调入借款和还本付息时,都必须通过“外债专户”和“还本付息专户”办理。 第十条 违反本细则有下列行为之一的,所在地外汇管理局可根据情节轻重,对有关当事人处以最高不超过所涉及外债金额3%的等值人民币罚款: (一)故意不办理或拖延办理外债登记手续的; (二)拒绝向外汇管理局报送或>瞒、虚报、两次以上迟报“反馈表”的; (三)伪造、涂改《登记证》的; (四)擅自开立或保留“外债专户”、“还本付息专户”和所借外债不经过“外债专户”、“还本付息专户”还本付息的,应对借款人和开户行双方进行罚款。 第十一条 本细则由国家外汇管理局负责解释。 第十二条 本细则自公布之日起施行。 【注】 (Promulgated by the State Administration of Exchange Control onNovember 10, 1989) Whole documentRULES FOR THE IMPLEMENTATION OF REGISTRATION OF EXTERNAL DEBTS(Promulgated by the State Administration of Exchange Control on November10, 1989)Article 1 These Rules are formulated in order to implement the InterimProvisions for the Statistical Work and Supervision of External Debts(hereinafter referred to as the Provisions).Article 2 External debts refer to any liabilities resulting from borrowingabroad for which contractual repayments in foreign currencies arerequired. They include: (1) Loans from international monetary institutions, namely, loansfrom the International Monetary Fund, the World Bank, the AsianDevelopment Bank, the International Agriculture Development Fund and otherinternational or regional monetary institutions; (2) Loans from foreign governments, namely, loans provided by foreigngovernments in the form of official development assistance to China; (3) Loans from foreign banks and non-bank financial institutions,namely, loans from banks, non-bank financial institutions and syndicateswhich operate outside China; (4) Buyer's credit, namely, loans provided by foreign banks offeringexport credit for Chinese importing departments or banks to buy equipmentfrom exporting countries; (5) Foreign enterprise loans, namely, loans provided by foreignenterprises that are not financial institutions; (6) Issuance of foreign currency bonds, which refer to bonds withdenomination values in foreign currencies issued by domestic institutionson money markets outside China; (7) International monetary leasing, namely, leases of a fund-raisingnature provided by foreign leasing institutions for domestic institutions; (8) Delay payment, which refers to a preferential term offered byforeign exporters to domestic importing departments for the importers topay for the goods with a delay of 3 months after the goods have arrived inChina; (9) Liabilities arising in compensation trade to be repaid directly incash, namely, liabilities to be repaid in cash as is stipulated incompensation trade contracts or liabilities for which repayment is alteredto be in cash instead of in kind (goods) due to certain reason and withapproval, including liabilities to be repaid with export earnings inforeign exchange. (10) External debts in other forms, including: ① Foreign currency deposits in domestic monetary institutions byinstitutions or individuals abroad; ② Loans obtained by domestic enterprises (including foreigninvestment enterprises) from foreign or Chinese-foreign joint-venturebanks which operate in China. Apart from all these, also regarded asexternal debts are the following: ① Liabilities transferred into China in various forms by externallyregistered institutions, which are to be repaid by domestic institutions; ② External liabilities of Chinese institutions based abroad withoutexternal registration; ③ Foreign loans borrowed by a foreign investment enterprise in thename of the foreign side of the enterprise to be used as input in funds orequipment outside the capital investment, which are to be repaid by theenterprise as is required by a contract signed between the foreign sideand the enterprise or any other legal documents; ④ Liabilities of a foreign debtor for whom a Chinese side hasprovided guarantee, and for which the repayment is to be actually made bythe Chinese side; ⑤ Liabilities owned by a wholly foreign-owned enterprise to itsparent ticle 3 The State Administration of Exchange Control and its branch officesare the departments in charge of the registration and administration ofexternal debts in the country (hereinafter referred to as the registeringdepartments). The State Administration of Exchange Control takes charge ofthe registration of external debts incurred by the ministries andcommissions under the State Council, corporations, banks and head officesof non-bank financial institutions, which are all based in Beijing, andits branch offices in localities take charge of the registration ofexternal debts incurred by local governments, monetary institutions, aswell as units of central departments and head offices of monetaryinstitutions based in localities. External debts incurred by a Chinese institution based abroad withoutexternal registration shall be registered by the administration ofexchange control of the locality where the externally based Chineseinstitution's parent institution is ticle 4 The registration of external debts is divided into case-by-caseregistration and regular registration. Regular registration applies to external debts incurred by domesticbanks and non-bank financial institutions, and loans offered by foreigngovernments and international monetary institutions which fallrespectively under the administration of the Ministry of Foreign EconomicRelations and Trade, the People's Bank of China, the Ministry ofAgriculture and the Bank of China. Case-by-case registration applies to external debts incurred bydomestic departments other than those governed by regular registration,and by enterprises (including foreign investment enterprises). External debts incurred by monetary institutions as entrusted byenterprises and other institutions are to be registered with the debtorsstipulated in the borrowing contracts handling the procedures ticle 5 The procedures for regular registration are as follows: (1) A debtor unit shall, within 15 days after the first contract onborrowing is signed, go through registration procedures at the localadministration of exchange control, and receive an External DebtsRegistration Certificate (herein-after referred to as the RegistrationCertificate) for regular registration. (2) When new contracts on borrowing are signed or alterations such asdrawing and repayment occur in the debt, a debtor unit shall fill inmonthly a form of the Signing of Contract on External Debts and a Form ofFeedback on the Alterations of External Debts (hereinafter referred to asthe Form of Feedback) registering department within 5 days after the endof the month. (3) When a debtor unit needs to open a foreign exchange cash accountwith a bank, the unit shall, by submitting the Registration Certificateand a document approving the opening of the account from the registeringdepartment, go through the necessary procedures for opening a specialforeign exchange cash account relating to external debts (hereinafterreferred to as a special account for external debts) as an appointed bankwith which such an account is opened (hereinafter referred to as theaccount opening bank), and send the receipt by mail the following day tothe registering ticle 6 The procedures for case-by-case registration are as follows: (1) The debtor unit shall, within 15 days after a contract onborrowing is signed, go through the procedures for the registration ofexternal debts by submitting a duplicate copy of the contract and thedocument of approval for the borrowing (such a document of approval is notnecessary for foreign investment enterprises) at the registeringdepartment, and receive a Registration Certificate for case-by-caseregistration. (2) When the borrowed funds are transferred into Chinese territories,the debtor unit shall, with the remittance instruction and theRegistration Certificate, open a special account for external debts at theaccount-opening bank, and go through the procedures for entering the iteminto the account. (3) When due repayment of principal and payment of interest are to bemade, the debtor unit shall, by submitting the Registration Certificateand the instruction on repaying the principal and paying the interest, geta document approving the repayment of principal and payment of interestfrom the registering department in advance, and go through necessaryprocedures at the account-opening bank for the repayment of principal andpayment of interest to be remitted out of the special account for externaldebts by submitting the document of approval and the RegistrationCertificate to the bank. (4) After receipts and disbursements are handled and the proceduresfor opening an account are implemented, the debtor unit shall fill in theForm of Feedback in accordance with the instruments of receipts anddisbursements issued by the account-opening bank, and file the followingday the Form of Feedback and a duplicate copy of the certificate ofdeposit with the registering department. (5) A unit incurring a debt in the form of not being transferred intoChina, from which no cash in foreign exchange is moved in but for whichrepayment of principal and payment of interest are to be remitted out ofChina, shall, after the debt has occurred, fill in a Form of Feedback,and send by mail the following day a duplicate copy of the Form ofFeedback to registering department. When due repayment of principle andpayment of interest are to be made, the debtor unit shall, with thedocuments of endorsement by the registration department, go the openingbank to open a Special Foreign Currency Account for Repayment of Principaland Payment of Interest Relating to External Debts (herein-after referredto as special account for the repayment of principal and payment ofinterest) with the account-opening bank, and go through necessaryprocedures for the remitting of the repayment of principal and payment ofinterest. (6) A unit which deposits the borrowed money outside of Chineseterritories with approval from the State Administration of ExchangeControl or its branch offices shall, through the Form of Feedback, reportto the original registering department on the alterations of the depositin each month. (7) No other accounts are required to be opened when domesticinstitutions borrow money from foreign or Chinese-foreign joint venturebanks operating in China, but the domestic institutions shall go throughthe procedures for registration and submit the monthly Form of Feedback asis required by relevant regulations. (8) When it is necessary for a debtor unit which has received aRegistration Certificate in its own locality to go through the proceduresfor opening an account and making repayment of principal and payment ofinterest at a bank in another locality, the debtor unit shall, bysubmitting the Registration Certificate issued by the registeringdepartment in its own locality, go through the procedures for approvingthe repayment of principal and payment of interest as the registeringdepartment in the other locality shall, 3 days after the procedures arehandled, file the duplicate copies of disbursements with the originalregistering ticle 7 After the last repayment of principal and payment of interest are madefor the debt recorded in the Registration Certificate, the account-openingbank shall immediately cancel the Special Account for the Repayment ofPrincipal and Payment of Interest related to the Registration e debtor unit shall return the Registration Certificate within 15 daysto the registering department for ticle 8 An account-opening bank shall meet the following requirements: (1) It must be a domestic bank which has been approved to deal inforeign exchange; (2) It can cooperate closely with the registering department in thesupervision over external debts. The State Administration of Exchange Control and its branch officesshall appoint account-opening banks in line with the requirements ticle 9 An account-opening bank shall fulfil the following obligations: (1) Supervising the use of the accounts. The bank shall ensure thatfunds in foreign exchange remitted into the Special Account for ExternalDebts and the Special Account for the Repayment of Principal and Paymentof Interest are only the funds recorded in the Registration Certificate,and that funds in foreign exchange deposited in the accounts ortransferred from other accounts can only be used to pay for the equipmentand labour service of the project related to the debt, for the repaymentof principal and payment of interest, or for other usage which has beenapproved by the registering department; (2) Handling the transferring in and repaying of the debts in linewith the Registration Certificate and the document of approval, and filingthe instruments of receipts and disbursements with the registeringdepartment the following day after the procedures are handled; (3) Supervising external debts under case-by-case registration toensure that the transferring in of the loans and the repayment ofprincipal and payment of interest all go through the Special Account forExternal Debts and Special Account for the Repayment of Principal andPayment of ticle 10 In the event of any one of the following acts of violating theseRules, the local administration of exchange control may impose a fine inRMB on the party concerned, with the amount equivalent to not more than 3percent of the external debt involved: (1) Intentionally not to go through or to put off the handling ofprocedures for the registration of external debts; (2) Refusing to submit, or making false registration in, or at leasttwice delaying the submission of the Form of Feedback to theadministration of exchange control; (3) Foreign or altering the Registration Certificate; (4) The fine shall be imposed on both the debtor and the account forExternal Debts or a Special Account for the Repayment of Principal andPayment of Interest is opened or retained without permission, or when therepayment of principal and payment of interest are not made out of theSpecial Account for the Repayment of Principal and Payment of ticle 11 The right to interpret these Rules resides in the State Administrationof Exchange ticle 12 These Rules shall go into effect on the day of their promulgation.