【双语】直接投资项下跨境人民币问答

发布:2017-10-26 17:08 来源: 《中国外汇》2017年第19期 作者:刘开贤

Q&A on Cross-border Renminbi Business under the Direct Investment Account

By Liu Kaixian


Q:境外投资者打算以人民币来华投资,请问对账户开立是如何规定的?

Q:  What are the procedures for foreign investors who wish to open a domestic bank account to make investments using renminbi?

A:境外投资者办理外商直接投资人民币结算业务,可以按照《人民币银行结算账户管理办法》《境外机构人民币银行结算账户管理办法》(银发〔2010〕249号)等银行结算账户管理规定,申请开立境外机构人民币银行结算账户。其中,与投资项目有关的人民币前期费用资金和通过利润分配、清算、减资、股权转让、先行回收投资等获得的用于境内再投资的人民币资金,应当按照专户专用原则,分别开立人民币前期费用专用存款账户和人民币再投资专用存款账户存放。该类账户不得办理现金收付业务。

A: When foreign investors apply to make a foreign direct investment using renminbi,they can apply to open a renminbi bank settlement account at a foreign financial institution. This would be in accordance with the “Renminbi Banking Settlement Account Management Methods” and “Renminbi Banking Settlement Account Management Methods for Foreign Institutions” (People's Bank of China,No.249,2010) and other bank settlement account management regulations. For preliminary fees to be paid in renminbi and related to investment projects as well as the renminbi funds for domestic reinvestment he investors should open a special deposit account solely for preliminary renminbi fees and a special deposit account for  renminbi reinvestment. The funds used can be from profit distributions,liquidation,capital reduction,equity transfers and early investment recovery. This complies with the general principle of using special accounts for special purposes. Such accounts cannot handle cash payment business.


Q:境外投资者开立人民币前期费用账户时,银行应如何办理?

Q: How should a bank handle the opening of special deposit accounts to be used solely for preliminary renminbi fees by foreign investors?

A:一个境外投资者在境内只能开立一个人民币前期费用专用存款账户,账户名称为存款人名称加“前期费用”字样。境外投资者如为境外自然人,可以按照《人民币银行结算账户管理办法》等银行结算账户管理规定,申请开立个人人民币银行结算账户,专门用于存放前期费用。该账户的使用应当参照对境外机构人民币前期费用专用存款账户的管理规定。银行将境外投资者开立的用于前期费用的个人银行结算账户向人民币跨境收付信息管理系统报备时,应当在“备注”最前面注明“前期费用”字样。

A: Foreign investors can only open one special deposit account for payment of preliminary or upfront renminbi fees. The account name should be in the name of the depositor and state “preliminary renminbi fees.” Foreign investors may apply for the opening of an individual renminbi bank settlement account for depositing preliminary renminbi fees in accordance with the "Renminbi Banking Settlement Account Management Methods" and other bank settlement account management regulations. Such accounts need to comply with the special deposit account management regulations for preliminary renminbi fees for foreign institutions. When a bank reports its individual renminbi bank settlement accounts for depositing preliminary renminbi fees opened by foreign investors to the cross-border renminbi payment information management system,the banks needs to include the words preliminary renminbi fees in the space reserved for “remarks.”

银行在为境外投资者开立人民币前期费用专用存款账户时,应当登录人民币跨境收付信息管理系统查询该境外投资者是否已开立前期费用账户,如果已经开立,不得再为其开立新账户。

When banks open special deposit accounts used solely for preliminary renminbi fees for overseas investors,they shall inquire whether a foreign investor has opened a preliminary renminbi fees account in the cross-border renminbi payment information management system. Those who already have opened such an account are not allowed to open another one.


Q:A公司是一家新设立的外商投资企业,注册资本为5000万元人民币,已凭商务主管部门的备案回执在当地中行开立了人民币资本金专户。现打算在当地农行再开立一个人民币资本金专户,是否可以?

Q: Company A is a newly established foreign-invested enterprise with registered capital of 50 million yuan. It has opened a special account for renminbi capital at the local branch of Bank of China using a report issued by the business management authorities. Is it possible for it to open a renminbi capital account at the local Agricultural Bank of China?

A:不可以。新设立外商投资企业凭商务主管部门的备案回执在其注册地的银行开立人民币资本金专用存款账户。同一批准文件只能开立一个人民币资本金专用存款账户,账户名称为存款人名称加“资本金”字样。

A: No. A newly established foreign-invested enterprise shall open a special account for renminbi capital at the bank where registration was made using a report issued by the business management authorities. The same approval document can only be used to open one special account for renminbi capital,and the account title should be in the depositor’s name and state that this is for capital funds.


Q:A公司是一家外商投资企业,外方投资的5000万元人民币资本金已到账。请问A公司能否将其中的2000万元人民币转为定期存款?

Q:  Company A is a foreign-invested enterprise. It has 50 million yuan of foreign investment capital which has been credited to a capital account. Can the company convert 20 million yuan of that capital into a term deposit?

A:外商投资企业资本金专用存款账户的人民币资金可以转存为一年期以内(含一年)的存款,但外商投资企业的人民币境外借款一般存款账户存放的人民币资金不得转存。

A: The renminbi funds of the special deposit account for foreign-invested enterprises can be transferred to fixed deposits of up to one year. However,foreign investors cannot use renminbi funds from offshore borrowings and transfer them to another account.


Q:A公司是一家外商投资企业,为帮助乙银行完成存款任务,打算从甲银行开立的人民币资本金专户中划出5000万元至乙银行。请问是否可以?

Q: Company A is a foreign-invested enterprise. In an effort to help Bank B make its deposit targets,it plans to transfer 50 million yuan of its renminbi capital account to Bank A. Is it possible for Company A to realize this plan?

A:不可以。除支付工资以及企业用作差旅费、零星采购、零星开支等用途的备用金外,外商投资企业人民币资本金专用存款账户和人民币境外借款一般存款账户的资金不可划转至境内同名人民币存款账户。

A: No. Except the payment of wages and an enterprise's reserve funds for travel,procurements and miscellaneous expenses,the funds of foreign-invested enterprises’ special account for renminbi capital and renminbi funds of overseas renminbi loans general deposit account for foreign-invested enterprises cannot be transferred to domestic renminbi deposit accounts of the same name.


Q:外国投资者能否以合法获得的境外人民币来华投资于股票市场?

Q: Can foreign investors invest in the domestic stock market with renminbi brought in legally from offshore?

A:目前,跨境人民币直接投资,在中国境内不得直接或间接用于投资有价证券和金融衍生品,以及用于委托贷款。外国投资者使用合法获得的境外人民币参与境内上市公司定向发行、协议转让股票的,应按照《外国投资者对上市公司战略投资管理办法》的要求,向商务部办理相关审批手续。

A: At present,cross-border renminbi investment funds cannot be used to purchase securities or financial derivatives or make entrusted loans either directly or indirectly. A foreign investor buying equity in a private placement or through a negotiated equity transfer using renminbi legally acquired offshore can make use of the funds in accordance with the requirements of the "Measures for the Administration of Strategic Investment of Listed Companies by Foreign Investors." This would require the investor to undergo the required examination and approval procedures of the Ministry of Commerce.


Q:A是境内自然人,为某外商投资企业的中方股东。现境外投资者拟以人民币资金收购A的股权。请问A如何办理人民币结算账户开户和股权转让款的收入手续?

Q: An individual whom we will call Mr A is a domestic natural person and a Chinese shareholder in a foreign-invested enterprise. If there are foreign investors who want to acquire a stake in the same Chinese company from him using renminbi,what would this person have to do to open a renminbi settlement account to make an equity funds transfer?

A:境外投资者以人民币资金并购境内企业设立外商投资企业或收购外商投资企业中方股权,中方股东为境内自然人的,中方股东可以按照《人民币银行结算账户管理办法》等银行结算账户管理规定,申请开立个人人民币银行结算账户,专门用于存放境外投资者汇入的人民币并购款或股权转让款。该账户的使用应当参照人民币并购专用存款账户或人民币股权转让专用存款账户的管理规定。

A: When foreign investor acquires a foreign-invested enterprise set up by the domestic enterprises or acquires a stake in a foreign-invested enterprise using renminbi funds,the Chinese shareholders need to apply for an individual renminbi bank settlement account to be used exclusively for depositing remittances of renminbi acquisition funds or equity transfer funds from the foreign investors. This is done according to the “Renminbi Banking Settlement Account Management Methods” and other bank settlement account management regulations. The use of the account should comply with management regulations regarding renminbi merger and acquisition special deposit accounts or renminbi equity transfer special deposit accounts.

银行将中方股东开立的用于并购或股权转让的个人银行结算账户向人民币跨境收付信息管理系统报备时,应在“备注”最前面注明“并购”或“股权转让”字样。

The banks shall state “merger and acquisition” or “equity transfer” in the "remarks" portion of the documentation when individual bank settlement accounts for merger and acquisition or equity transfer are opened by a Chinese shareholder. This is for reporting under the cross-border renminbi payment information management system.

作者单位:外汇局盐城市中心支局

The author is from SAFE’s Yancheng Branch

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