外管局发文改革规范资本项目结汇管理.PDFVIP

SAFE Further Reforms Foreign Exchange 外管局发文改革规范资本项目 Settlement of Capital Accounts 结汇管理 On June 9, 2016, the State Administration of Foreign Exchange (“SAFE”) released the 2016年6月9 日，国家外汇管理局发布《关于改 Circular on Reforming and Regulating Policies 革和规范资本项目结汇管理政策的通知》（汇 on the Administration of Foreign Exchange 发[2016]16号）（《“通知”》），自发布之 日起施行。《通知》在《国家外汇管理局关于 Settlement of Capital Accounts (Huifa [2016] 改革外商投资企业外汇资本金结汇管理方式的 No. 16) (the “Circular”), with effect as of the 通知》（汇发[2015]19号）（“19号文”）的 date of promulgation. Based on the Circular of 基础上，统一了外汇资金结汇和外债资本金结 the State Administration of Foreign Exchange 汇的规定，企业可以自行选择外汇收入结汇以 on Reforming the Administration of the 及结汇时机，资本项目外汇收入意愿结汇的规 Settlement of Foreign Exchange Capital of 定趋于统一。 Foreign-invested Enterprises ([Huifa [2015] No. 1. 全面实施外债资金意愿结汇制度 19]) (the “Circular 19”) issued in 2015, the Circular extends discretionary foreign exchange 《通知》在上海、天津、广东和福建4大自贸区 settlement to foreign debts sector and the sector 内试点经验的基础上，将企业外债资金意愿结 of repatriated funds raised from overseas 汇管理制度推广至全国，境内非金融机构的中 listings, which will better facilitate the need of 资企业和外商投资企业（“境内企业”）可自 capital operation of domestic enterprises and 由选择外债资金结汇时机。 promote the facilitation of cross-border 2. 统一境内机构资本项目外汇收入意愿结汇政 investment and financing. 策 I. Discretionary Foreign Exchange 对比19号文，《通知》将意愿结汇的适用范围 Settlement Permissible in Foreign Debts 从外商投资企业的外汇资本金扩大至外商投资 Sector 企业外汇资本金、境内企业外债资金以及境内