外商直接投资政策释疑

发布:2017-08-18 17:24 来源: 《中国外汇》2017年第13期 作者:刘毅

Q & A on Foreign Direct Investment Policy

 

 

Q:外商投资企业存量权益登记如何申报?

Q: What do foreign-invested enterprises need to do to register inventory equity?

A:外商投资企业可自行或委托会计师事务所、银行,通过外汇局资本项目信息系统报送上年末境内直接投资存量权益数据。各申报主体可访问国家外汇管理局网上服务平台网址,登录资本项目信息系统,办理外商直接投资存量权益登记。 

AA foreign-invested enterprise may submit its inventory equity information directly or through an accounting firm, bank or the capital account information system of the foreign exchange bureau. Foreign invested entities that need to make such a declaration can visit the website of the State Administration of Foreign Exchange (SAFE), log in to the capital account information system and register their inventory ownership on that platform. 

 

 

Q:外商投资企业的外方股东增资,该如何开立用于增资的外币资本金账户?

Q: How should a foreign invested company's shareholders open a foreign currency capital account that can be used for a capital increase?

A:根据《国家外汇管理局关于进一步简化和改进直接投资外汇管理政策的通知》(汇发〔2015〕13号,以下简称“13号文”)的规定,该公司可直接在注册地银行直接办理外商投资企业增资变更登记和开立用于增资的资本金账户。

A: According to the Notice on Further Simplifying and Improving the Policy on Foreign Direct Investment from the State Administration of Foreign Exchange (Huifa[2015] No. 13), the company can directly register a capital increase or open a capital account for the capital increase at a registered bank.

 

Q:外商投资企业要重新开立资本金账户,该如何办理外汇局的业务登记凭证?需要提交什么资料?

Q:When a foreign-invested enterprise re-opens a capital account, how does it apply for a business registration certificate from the foreign exchange bureaus? What information is needed?

A:若此前是在外汇局办理相应的外汇登记,现需要补打印业务登记凭证的,需携带公司营业执照原件或加盖公章的复印件,到所在地外汇局申请打印业务登记凭证;若此前是在注册地银行办理相应的外汇登记,现需要补打印业务登记凭证的,需携带相关材料前往注册地银行申请打印业务登记凭证。

A:If the company needs to collect the business registration certificates of the previous corresponding foreign exchange registration from a foreign exchange bureau office, it must submit the original business license or copies of the document affixed with the company seal to the local foreign exchange bureau. If the company needs to collect the business registration certificate of the previous corresponding foreign exchange registration made at a bank, it must submit the related documents to the bank to collect the business registration certificate.

 

 

Q:结汇待支付账户是什么账户?如何使用? 

Q: What is the quasi-settlement account and what is it used for?

A:目前,外汇管理法规并未给出资本项目-结汇待支付账户(以下简称结汇待支付账户)的明确定义,但根据《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,下称“16号文”)、《国家外汇管理局关于印发〈跨国公司外汇资金集中运营管理规定〉的通知》(汇发〔2015〕36号)等规定,结汇待支付账户是用于存放意愿结汇所得人民币资金的人民币专用存款账户。该账户相关收入、支出范围可参考16号文的规定。另外,境内机构在同一银行网点开立的同名资本金账户、境内资产变现账户和境内再投资账户、外债专用账户、境外上市专用账户及符合规定的其他类型的资本项目账户,可共用一个结汇待支付账户。境内机构按支付结汇原则结汇所得人民币资金,不得通过结汇待支付账户进行支付。

A: At present, foreign exchange regulations do not give a clear definition of the quasi-settlement account, which is considered to be a capital account. However, according to the relevant regulations of the Notice on Reforming and Standardizing the Policy on Settlement of Foreign Exchange under the Capital Account from the State Administration of Foreign Exchange (Huifa[2016] No. 16) and the Notice on Printing and Distributing the Regulations on Centralized Operational Management of Foreign Exchange Capital of Multinational Corporations from the State Administration of Foreign Exchange (Huifa[2015] No. 36), the quasi-settlement account is a special renminbi account used to keep renminbi capital from settlements made at the discretion of the company. As to account-related income and expenditures, businesses can refer to the provisions of Notice No. 16, mentioned earlier. In addition, the quasi-settlement account can be used in tandem with a capital account under an entity with the same name and at the same bank. It can also be used together with a cash-realization account for domestic assets, a domestic re-investment account, a special account for foreign debts, a special account for foreign listings and other types of capital accounts that comply with regulations. Domestic corporate entities in principle cannot use a quasi-settlement account for settlement.

 

 

Q:一家外商投资企业,拟用企业资本金在境内再投资一个企业,是否可行?

Q: Are foreign-invested enterprises permitted to use their own capital to invest in another domestic enterprise?

A:根据《国家外汇管理局关于改革外商投资企业外汇资本金结汇管理方式的通知》(汇发〔2015〕19号)的规定,允许以投资为主要业务的外商投资企业(包括外商投资性公司、外商投资创业投资企业和外商投资股权投资企业),在其境内拟投资项目真实、合规的前提下,按实际投资规模将外汇资本金直接结汇或用其结汇待支付账户中的人民币资金开展境内股权投资。除上述企业以外的一般性外商投资企业,以资本金原币划转开展境内股权投资的,按现行境内再投资规定办理,具体见13号文所附操作指引“1.6接受境内再投资基本信息登记、变更”的相关规定。上述以结汇资金开展境内股权投资的,应由被投资企业先到注册地外汇局(银行)办理境内再投资登记并开立相应的结汇待支付账户,再由开展投资的企业按实际投资规模将结汇所得人民币资金划往被投资企业开立的结汇待支付账户。

A: According to the regulations of the Notice on Reforming the Management of Settlement of Foreign Exchange Capital of Foreign Investment from State Administration of Foreign Exchange (Huifa[2015]No. 19) foreign-invested enterprises (including foreign investment companies, foreign-invested start-ups and foreign-invested equity investment enterprises) can use foreign exchange funds directly for settlement or use renminbi funds in the quasi-settlement account for domestic equity investment. Other general foreign invested enterprises -- apart from the ones mentioned above -- must apply for domestic re-investment when they use capital in the original currency for domestic equity investment, they should refer to the operational directives, the relative regulation of Article 1.6 on registrations and changes of basic information of domestic re-investment in Notice No.13. The aforementioned settlement funds used for domestic equity investment should be registered as domestic re-investment by the enterprise at a foreign exchange bureau or bank with the opening of the corresponding quasi-settlement account. The enterprise can then transfer renminbi funds obtained from settlement (based on the actual size of the investment) to the quasi-settlement account.

 

 

Q:E公司已由外资企业转为内资企业,但是还存在外资股份。现外方股东想转让股权,请问是否需要到外汇局办理手续?需要提供哪些材料? 

Q: Let’s look at the case of a company that has been converted from a foreign-funded enterprise into a domestic enterprise, but still has foreign shareholdings. If the foreign shareholders want to transfer their equity, do they need to contact the foreign exchange bureau? If so, what documents would they need?

A:外商投资企业股权转让在经商务主管部门批准之后,可直接到注册地银行办理转股变更登记及相关资金的汇出手续。具体提交材料可参考13号文所附操作指引“1.4外商投资企业基本信息登记变更、注销”的相关内容。

A: After approval has been obtained from the commercial authorities, an equity transfer of the foreign-invested enterprise can be dealt with directly at the bank where registration was made originally. As to the specific materials that need to be submitted, please refer to Article 1.4 on registration of a change or cancellation of basic information by foreign-invested enterprises.

 

 

Q:F公司是一家外商投资企业,在2015年直接投资改革之前就已在外汇局登记,目前发生经营范围变更,是否应到外汇局办理变更手续?需提交哪些材料?

Q: Let’s turn to the case of a company that is a foreign-invested enterprise which was registered at a foreign exchange bureau before the direct investment reform of 2015. If its current business scope changes, is it necessary for it to register that change? If so, what documents are needed?

A:根据13号文的规定,外商投资企业基础信息(包括但不限于企业名称、经营范围、法人代表、地址等)发生变更的,可在主管部门批准或备案后到注册地银行直接办理。具体提交材料可参考13号文所附操作指引“1.4外商投资企业基本信息登记变更、注销”的相关内容。

A: According to the provisions of Notice No.13, any change in basic information of foreign-invested enterprises (including but not limited to the name of the enterprise, its business scope, legal representative, address, etc.) can be dealt with directly at the bank where the registration was made along with the evidence of approval or a registration with the regulator. As to the specific materials, an enterprise can refer to Article 1.4 of the same notice regarding the registration of a change in basic information.

 

 

Q:外资企业三证合一后,是否需要到外汇局办理基本信息变更手续(如更换外汇登记证)?

Q: Does a foreign-funded enterprise need to go to the foreign exchange bureau for basic information changes (such as the replacement of the registration certificate regarding foreign exchange) after the integration of the three certificates?

A:目前,外汇登记证已取消。根据13号文的规定,外商投资企业如需办理基本信息变更登记,可在主管部门批准或备案后直接至注册地银行办理。

A: There is no longer a need for the registration certificate regarding foreign exchange. According to the provisions of Notice No. 13, if the foreign-invested enterprise needs to register a change in basic information, it can go to a registered bank or file with the relevant regulatory authority.

 

 

作者单位:外汇局福建省分局

The author is from SAFE's Fujian branch

 

 

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