Foreign exchange management
I. Overview of foreign exchange management means that the government is authorized to authorize national monetary financial management authorities or other national organs, paying control measures such as foreign exchange revenue, borrowing, transfer, and inter-international settlement, foreign exchange exchange rate and foreign exchange market. . The competent authority of my country's foreign exchange management is the State Administration of Foreign Exchange. my country has gradually established a foreign exchange management framework for establishing a regular project convertible and capital project foreign exchange control based on market exchange rate. Implementing the exchange of renminbi regular projects, which gradually established foreign exchange management system that meets the requirements of the socialist market economy. Specifically, China's foreign exchange management system has formed the following basic frameworks and development directions: (1) Adhere to the regular projects of the RMB. Regular project foreign exchange income implements a bank conversion system; cancel the regular project foreign exchange payment restriction; implement an import and export payment proposal system; conduct trade truthful review through import and export declaration list. (2) Strict capital project foreign exchange management. China's basic principles of foreign exchange revenue and expenditure management of capital projects is that while canceling regular project exchange restrictions, improve capital project foreign exchange management, gradually creation conditions, and in order to promote the renminbi on capital projects. (3) Continuous improvement of the formation mechanism of the RMB exchange rate. (4) Continuous improvement of the macro management system of the balance of payments. (5) Strengthen supervision and management of financial institutions' foreign exchange business. (6) Gradually establish foreign exchange management and regulations to adapt to the socialist market economy. Since trade foreign exchange management under the regular project is closely related to foreign trade, this lecture mainly introduces the trade foreign exchange management system. II. Trade Forex Management System (1) Trade Forex Management Principle First, the exchange of foreign exchange income in the territory of domestic institutions must be returned to the territory, and must not violate the relevant national regulations to save foreign exchange; the second is to pay for foreign exchange payments under trade Under the trade items of domestic institutions, the use of the foreign exchange rate can be exchanged with the corresponding valid credentials and commercial documents, and pay the foreign exchange to the foreign exchange to pay the foreign exchange or payment from its foreign exchange account; third, it is implemented with the authenticity audit mainly based on post-supervision. Through the authenticity of the bank's exchange data and import declaration, the importance of imported payment is reviewed; the export collection verification form is based on the authenticity of the export foreign exchange income. Adapted to the principles of trade export management, my country's trade foreign exchange management is mainly based on indirect management and post-monitoring supervision and management, specifically manifested as implementing bank assembly system, bank payment, export receipt system, import payment verification System and other management system. (2) The bank exchange system my country's trade foreign exchange income under the regular project of domestic institutions, that is, foreign exchange income under the trade commissions of the territory, except for the foreign exchange, the foreign exchange allowed to be reserved, open foreign exchange accounts, It must be adjusted in time, and sell it to the foreign exchange designated bank according to the market exchange rate. All domestic institutions (including foreign-invested enterprises) with foreign trade rights or have regular project foreign exchange revenue, can apply to the local foreign exchange authority and its branch office (hereinafter referred to as the foreign exchange bureau) to open a regular project foreign exchange Account. The income range of the exchange of foreign exchange accounts in terms of domestic institutions is the exchange of foreign exchange income, expenditure, and foreign exchange spending for the current project foreign exchange spending and capital projects approved by the foreign exchange bureau. In principle, in principle, domestic agencies regularly approve 20% of foreign exchange income in its previous annual project. The exchange of foreign exchange income in the territory of the domestic institutions, within the current foreign exchange account limit, can make a convergence, can also be transferred to its regular project foreign exchange account; foreign exchange income exceeding the foreign exchange account limit for the foreign exchange bureau must make a conversion. Personal foreign trade operators are engaged in foreign goods trade operations, they can go directly to banks to pay for foreign payment, converge proceedings, or through personal trade settlement accounts. (3) The bank's payment system has implemented the bank's payment system for trade foreign exchange expenditures under the regular projects of domestic institutions.
1. Selling System Satardment refers to the foreign exchange designated banks to sell foreign exchange to foreign exchange users, and charge the RMB in accordance with the RMB exchange rate of the transaction behavior. From the perspective of missionary purposes, the Sales also known as the purchase. Forex demands from my country's business regular projects, as long as they provide valid commercial documents and credentials corresponding to payment methods (such as import contracts, import payment nuclear sales orders and form invoices, etc., as well as license management or Other management measures should be submitted to import certificate issued by relevant departments of the import license, the technical import contract registration certificate), and can purchase foreign exchange from the designated bank of the foreign exchange. 2. The exchange system payment is a financial institution that approves the operation of foreign exchange business, according to the relevant sales and payment management regulations, after reviewing the effective voucher and commercial documents provided by the employment unit or individual, The behavior of foreign exchange purchased in units or individual exchange accounts to overseas. For example, in addition to foreign payment, in addition to submitted valid credentials and commercial documents, in addition to submitted valid credentials and commercial documents, it is also necessary to meet the balance of payments of the foreign exchange account. (4) Export receipt verification system 1. The meaning of the export receipt verification system is based on the "Regulations on Foreign Exchange Management" and the relevant provisions, and the domestic export units or individuals should apply for goods to foreign exchange procedures. The export receipt verification system refers to the management system of the exports to the country's collection of exports through customs on national foreign exchange management departments according to the national foreign exchange management department, and the collection of exports to the country's collection of exports shall be supervised by the provisions of the country. This is a post-abundant management measures based on the value of export goods as the standard, and can supervise the enterprise in time after the exit of the goods. 2. Voucher exported to the export receipts of the export payment is the "Export Request Exchange". The export collection and verification form, refers to the format, export unit or individual by the foreign exchange bureau, to the customs export declaration, to the foreign exchange designated bank, and apply for export collection and distribution to the foreign exchange bureau, to handle the tax authority Tax refund declared with a unified number of credentials. It is the most important document in the management of export collection and is also a document that the customs directly review and signature. Registered on the port electronic law enforcement system network registered an export receipt verification form for electronic accounts will be effective for a long time. Export Request Exchange Check issues are only available for this unit, and must not borrow, use, use, transfer, and traders. 3. Export-issuing export units or individuals should use the application, the industrial and commercial business license, customs registration certificate, export contract, relevant approval documents related to the Ministry of Foreign Exchange Management Department, and apply for foreign exchange management departments The export receipt verification form of "Supervising Collection" chapter is covered. Export receipt verification work follows the management principles of the land, namely the registration of the export unit, the collar, and the verification, etc. should be handled in the Ordinary Foreign Exchange Bureau of its registration. Customs use the export receipt verification form and the relevant document acceptance customs declaration, and check the customs clearance procedures after the review is correct. After the goods actually exit, the customs signed the "customs roaming" column in the export receipt verification form, and the "test chapter" is issued, and the computer is issued to the export unit, and the cover is "inspection" The export goods declaration form, and the export unit handles the foreign exchange management department. After the company's export declaration, the company can use the port electronics law enforcement system to pay the foreign exchange office. After receiving the consumption, enterprises can have an export collection verification form, an export declaration form, an invoice, and an effective voucher for verifiable payment for specialization of the export payment, and to the foreign exchange bureau to apply for verification procedures. (5) Imported payment system 1. The meaning of imported payment issues to obtain the unit or individual of foreign trade management rights, pay the overseas part of the import commodity through bank purchase or from foreign exchange accounts The type of payment (ie, import payment) should apply to the foreign exchange management department to apply for the import and distribution of imports. The import-payment system is referred to that after the import payment is paid, the foreign exchange management department is verified to the corresponding arrival. This is a postparty management measures to check if there is a corresponding cargo import to the domestic or payment of the right cargo, which can monitor the import of enterprises, and receive the goods in a timely manner. The foreign exchange bureau is responsible for all the import and distribution, inspection and management of imports, and supervise the import unit and the foreign exchange designated bank.
The foreign exchange designation bank shall submit the import account for the foreign exchange bureau and the relevant reports, and the import unit or individual of the foreign exchange should be issued to the location of the foreign exchange office to enter the report. 2. Voucher import payment for import payment is mainly used for verification of "import payment nuclear sales form". The "Trade Import payment" (behalf form) "Refers to the format, import units or individuals to format, import units or individuals by the National Foreign Exchange Bureau, and the foreign exchange designated bank review and vouchers for import payments. A copy of the import-payment verification will only be handled for a payment. Enterprises handle customs clearance procedures on imported goods with the "import payment nuclear sales form". 3. If the import unit is issued, the import unit shall, if the import unit shall fill in the import payment document, if the goods to pay, it should also fill in the "import goods declaration form" number and declaration, amount The import account shall be submitted to the foreign exchange to specify the bank audit with other payment documents. The import of trade imports under the exchange capital will take automatic verification management. At the same time, the import units apply for goods to the foreign exchange bank to pay for the foreign exchange business, and the import payment declaration and the goods reporting obligation, the foreign exchange bureau passes Afterwards, automatic completion of the goods under the transfer of trade information under the transfer of foreign trade. Foreign exchange banks should strictly follow the requirements of the relevant units to automatically verify, timely and accurate, and completely report to the foreign exchange bureau to pay the import unit payment and the goods to the goods and paper trade import payment. single. The import payment under other settlement methods shall be directly implemented by the import units, and the record form, the imported goods declaration form (the import payment of the import payment under the import payment of the import) is directly to the foreign exchange office. Value the report procedures. Foreign Economics and Trade University Humanities and Administration College Wang Chun
2005-3-11 7:25:
