关于目前外商投资企业外汇管理若干操作问题的通知
国家外汇管理局
关于目前外商投资企业外汇管理若干操作问题的通知
国家外汇管理局
国家外汇管理局各省、自治区、直辖市分局，沈阳、大连、长春、哈尔滨、南京、青岛、宁波、厦门、武汉、广州、深圳、成都、重庆、西安、珠海、汕头分局：
为了配合近期外汇管理体制改革各项措施的出台，保障改革的顺利进行，在外商投资企业（下称“企业”）外汇管理有关规定尚未公布以前，特将若干操作问题明确如下，请各分局遵照执行。
一、《外商投资企业外汇登记证》（以下简称《登记证》）的发放和使用：
1．《登记证》的发放
新建企业自营业执照颁发之日起六十天内，应向当地外汇管理局提交下列文件，办理外汇登记手续：
（1）经批准的企业合同、章程或有关协议；
（2）国家对外经济贸易主管机关颁发的批准证书副本；
（3）工商行政管理机关颁发的营业执照副本；
（4）注册会计师事务所的验资证明。
外汇局审核上述文件后，填写并颁发《登记证》。资本金未按规定到位的，不得发放《登记证》。
2．《登记证》的使用
企业持《登记证》到所在地外汇指定银行开立外汇帐户时，银行应在《登记证》相关栏目中注明银行名称、帐户币种、帐号及收支范围等内容，并加盖该行戳记。
3．补登记
已建企业现有外汇帐户可继续保留，但应从四月一日起持前述规定文件补办登记手续，领取《登记证》，并到外汇指定银行补填《登记证》中有关内容。企业应当在七月一日前办完登记手续。
企业在异地或境外开立外汇帐户的，须经所在地外汇局批准，并按规定使用帐户。
4．开立临时外汇帐户
未办妥外汇登记的新建企业，可向外汇局申请，到外汇指定银行开立三个月期限的临时外汇帐户。该帐户不得转帐支付，外汇指定银行应对其收支进行监督。
二、外汇帐户的支付
企业正常生产经营范围以内的对外支付，可持支付合同及凭证直接到外汇指定银行办理；偿还外汇债务本息，凭外汇局核准件办理；外方投资者的利润、股息和红利的汇出，以及外籍华侨、港澳台职工的工资及其他正当收益的汇出，持董事会分配决议书、纳税证明及有关文件，到外汇
指定银行从其外汇帐户中办理支付。没有外汇帐户的或帐户余额不够的外汇支付，到外汇调剂市场购买。
三、外汇调剂
企业买卖外汇到外汇调剂市场办理。各地外汇调剂中心继续保留，办理外商投资企业间的外汇买卖。
企业应首先从其外汇帐户余额内办理支付。帐户资金不足或无外汇帐户的用汇，可向外汇局提出申请。外汇局对进场资格进行审查，对企业外方资本金不到位、未按合同规定返销以及未如期达到国产化的，一般不予批准进场。对新建项目的用汇，外汇局凭企业立项时出具的《外商投资
企业外汇不平衡项目审查意见书》进行审核；对已建的项目，可根据国家的产业政策进行掌握。经审核符合条件的，可向外汇调剂中心签发售汇通知单。外汇调剂中心对企业的经营性支付，应审核相应的商业单据和有效凭证后办理外汇调剂。
四、人民币利润再投资
在审批企业使用人民币利润进行再投资时，应要求企业出示董事会的利润分配决议书，已纳税证明及注册会计师事务所的验资证明。除此之外的人民币，不得作为投资资本。
以上通知从四月一日起执行。各分局在操作过程中遇到问题，请及时向总局反映。
新的规定下达后，按新规定执行。关于新建外汇不平衡项目的用汇审查，待我局研究决定后，另行通知。
1994年4月5日
国家税务总局关于外商投资企业改征增值税、消费税后期初库存已征税款处理问题的通知(附英文)
国家税务总局
国家税务总局关于外商投资企业改征增值税、消费税后期初库存已征税款处理问题的通知(附英文)
国家税务总局
国税发[1994]205号
各省、自治区、直辖市国家税务局，各计划单列市国家税务局：
关于外商投资企业期初库存已征税款的处理问题，经研究，现通知如下：
一、外商投资企业生产出口产品所涉及的1994年期初库存所含的已征税款（以下简称“已征税款”）不得抵扣，应计入产品成本处理。
外商投资企业生产的产品既有内销，又有出口的，应单独核算出口产品的已征税款；不能单独核算或划分不清的，按内销产品和出口产品销售额的比例划分确定。
二、外商投资企业由于改征增值税、消费税而多缴纳税款需给予返还的，其应多缴纳的税款数额先抵扣已征税款。抵扣完以后，多缴纳的税款部分再根据国税发〔1994〕115号《国家税务总局关于退还外商投资企业改征增值税、消费税后多缴纳税款若干具体问题的通知》的有关
规定给予返还。
三、外商投资企业改征增值税、消费税后，没有多缴税款的，其期初库存已征税款在没有新的规定之前，仍按财政部、国家税务总局（94）财税字第019号《关于增值税一般纳税人1994年期初存货已征税款计算和处理问题的补充通知》的规定办理。
四、各级主管税务机关要对外商投资企业申报的1994年期初库存已征税款进行认真审核，并建立审批制度。纳税人申报的已征税款未经主管税务机关审核的，一律不得处理。凡弄虚作假、扩大或虚报已征税款，造成不缴或少缴应纳税款的，取消已征税款的抵扣资格，并按《中华人
民共和国税收征收管理法》有关偷税的规定处理。
五、具体操作办法由各省、自治区、直辖市国家税务局和各计划单列市国家税务局根据上述原则制定，并报国家税务总局备案。
CIRCULAR ON QUESTIONS CONCERNING THE HANDLING OF THE TAX ALREADYLEVIED RELATED TO STOCK IN THE EARLY PERIOD AFTER CHANGE-OVER TO THECOLLECTION OF VALUE-ADDED TAX AND CONSUMPTION TAX ON ENTERPRISE WITHFOREIGN INVESTMENT
(State Administration of Taxation: 15 September 1994 Coded GuoShui Fa [1994] No. 205)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning:
After studying the question concerning the handling of the already
levied tax in stock in the early period related to enterprise with foreign
investment, we hereby notify you of the following:
I. The already collected tax (hereinafter referred to as "already
levied tax") contained in the 1994 initial stock involved in the export
products produced by enterprise with foreign investment cannot be deducted
but rather should be included in and handled as the product cost.
When the products produced by an enterprise with foreign investment
include both for internal sales and for export; the already levied tax on
the export products shall be calculated separately; products that cannot
be calculated separately or cannot be clearly divided, they shall be
divided and determined in accordance with the proportion of sales volume
between products for internal sales and products for export.
II. When the extra tax paid by an enterprise with foreign investment
due to the change-over to the levy of value-added tax and consumption tax
needs to be refunded, the amount of the extra tax payment should be
deducted first from the already levied tax, after the already levied tax
is all deducted, the extra tax payment shall be returned in accordance
with the related stipulations of Circular of the State Administration of
Taxation on Some Specific Questions Concerning the Extra Tax Paid by
Enterprise with Foreign Investment After the Change-over to the Collection
of Value-Added Tax and Consumption Tax, a document coded Guo Shui Fa
[1994] No. 115.
III. After the switch-over to the collection of value-added tax and
consumption tax, if a foreign-funded enterprise which had not paid extra
tax, then before new regulations are published, the already levied tax on
its initial stocks shall still be handled in accordance with the
stipulations of the Supplementary Circular on the Question Concerning the
Calculation and Handling of the Already Levied Tax on the Initial Stock in
1994 for Ordinary Payer of Value-Added Tax, a document of the Ministry of
Finance and the State Administration of Taxation Coded (94) Cai Shui Zi
No. 019.
IV. The competent tax authorities at various levels should conduct
conscientious examination and verification of the already levied tax on
the initial stock of 1994 declared by an enterprise with foreign
investment, and establish an examination and approval system. The already
levied tax declared by the tax payer that has not been examined and
verified by the competent tax authorities shall not be handled without
exception. Those who practice fraud. expand or submit false report on
already levied tax which result in paying no or less payable tax shall be
disqualified for the deduction of already collected tax, and their case
shall be dealt with in accordance with the stipulations concerning tax
evasion as set in the Law of the People's Republic of China for the
Collection and Management of Tax.
V. The concrete operational methods shall be formulated in accordance
with the above-mentioned principle by the state tax bureaus of various
provinces, autonomous regions and municipalities and the state tax bureaus
regions and municipalities and the state tax bureaus of various cities
with independent planning, and reported to the State Administration of
Taxation for the record.
1994年9月15日
