外商直接投资人民币结算业务管理办法(中英文)

外商直接投资人民币结算业务管理办法 Administrative Measures on the RMB Settlement Business

Relating to Foreign Direct Investment

第一章 总 则

Chapter 1 General Provisions

第一条 为扩大人民币在跨境贸易和投资中的使用范围，规范银行业金融机构（以下简称银行）办理外商直接投资人民币结算业务，根据《中华人民共和国中国人民银行法》、《人民币银行结算账户管理办法》（中国人民银行令〔2003〕第5号发布）等有关法律、行政法规、规章，制定本办法。

Article 1 These measures are formulated in accordance with the Law of the People's Republic of China on the People's Bank of China, the Administrative Measures on the RMB Bank Settlement Account (issued by PBOC order [2003] No.5) and other relevant laws, administrative regulations and rules in order to expand the use of RMB in cross-border trades and investment and to regulate the RMB settlement business of banking financial institutions (the Banks) relating to foreign direct investment.

第二条 银行办理外商直接投资人民币结算业务，适用本办法。

Article 2 These measures shall apply to the Banks' RMB settlement business relating to foreign direct investment.

第三条 境外企业、经济组织或个人（以下统称境外投资者）以人民币来华投资应当遵守中华人民共和国外商直接投资法律规定。

Article 3 Offshore companies, economic organizations and individuals (the Offshore Investors) investing in China in RMB shall abide by the laws of the People's Republic of China relating to foreign direct investment.

第四条 中国人民银行根据本办法对外商直接投资人民币结算业务实施管理。

Article 4 The People's Bank of China regulates the RMB settlement business relating to foreign direct investment in accordance with these measures.

第二章 业务办理

Chapter 2 Business Processing

第五条 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号文印发）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，账户不得办理现金收付业务。

Article 5 Offshore Investors may apply to open RMB bank settlement accounts of offshore institutions in accordance with the administrative regulations on bank settlement accounts such as the Administrative Regulations on the RMB Bank Settlement Accounts and the Administrative Regulations on the RMB Bank Settlement Accounts of Foreign Institutions (issued through yin fa [2010] No.249). In particular, special deposit account for upfront expenses in RMB and special deposit account for reinvestment in RMB shall be opened, in the principle of "special account for special use", to deposit respectively (i) the RMB funds of upfront expenses relating to the investment project and (ii) the RMB funds acquired through profits distribution, liquidation, capital decrease, equity transfer, early recovery of investment, etc. and used for onshore re-investment. Those accounts may not be used for receipt and payment of cash.

第六条 银行应当在审核境外投资者提交的支付命令函、资金用途说明、资金使用承诺书等材料后，为其办理前期费用向境内人民币银行结算账户的支付。外商投资企业设立后，剩余前期

费用应当转入按本办法第八条规定开立的人民币资本金专用存款账户或原路退回。

Article 6 Banks shall process the payment of the upfront expenses into the onshore RMB bank settlement account for the Offshore Investor after reviewing the materials submitted by Offshore Investor such as the payment order, the explanation on the use of funds and the letter of undertaking on the use of funds. After the foreign-invested enterprise is established, the balance of the upfront expenses shall be transferred into the special deposit account of RMB capital funds in accordance with Article 8 of these measures or returned through the original route.

第七条 外商投资企业（含新设和并购）在领取营业执照后10个工作日内，应当向注册地中国人民银行分支机构提交以下材料，申请办理企业信息登记。

（一）外商投资企业批准证书复印件;

（二）营业执照副本、组织机构代码证。

外商投资合伙企业无需提交前述第（一）项材料。

外商投资企业注册地中国人民银行分支机构应当在收到申请材料之日起10个工作日内完成企业信息登记手续。

已登记外商投资企业发生名称、经营期限、出资方式、合作伙伴及合资合作方式等基本信息变更，或发生增资、减资、股权转让或置换、合并或分立等重大变更的，应当在经工商行政管理

部门变更登记或备案后15个工作日内将上述变更情况报送注册地中国人民银行分支机构。

Article 7 A foreign-invested enterprise (either newly established or established through merger or acquisition) shall, within 10 business days after obtaining its business license, submit the following materials to and apply for the enterprise information registration by the branch of the People's Bank of China where the enterprise is registered:

(1) photocopy of the approval certificate of the foreign-invested

enterprise;

(2) duplicate of the business license and the organizational code

certificate.

A foreign invested partnership does not need to submit item (1) of the above-mentioned materials.

The local branch of the People's Bank of China where the foreign-invested enterprise is registered shall complete the enterprise information registration process within 10 business days after receiving the application materials.

If a registered foreign-invested enterprise incurs any change of its basic information such as the change of its name, operational term, forms of capital contribution, joint venture partner and form of joint venture or other material change such as increase or decrease of

capital, equity transfer or swap and merger or acquisition, the foreign-invested enterprise shall report such change to the local branch of the People's Bank of China where the enterprise is registered within 15 business days after such change is registered or filed with the administration for industry and commerce.

第八条 外商投资企业应当按照《人民币银行结算账户管理办法》等银行结算账户管理规定，向银行提交营业执照等材料，申请开立人民币银行结算账户。其中，境外投资者汇入的人民币注册资本或缴付人民币出资应当按照专户专用原则，开立人民币资本金专用存款账户存放，该账户不得办理现金收付业务。

Article 8 A foreign-invested enterprise shall, in accordance with the administrative regulations on bank settlement account such as the Administrative Measures on RMB Bank Settlement Accounts, submit materials such as its business license to the bank to apply to open a RMB bank settlement account. In particular, a special deposit account for RMB capital funds shall be opened, in accordance with the principle of "special account for special use", to deposit the RMB capital funds remitted or contributed by the Offshore Investor. This account may not be used for receipt and payment of cash.

境外投资者以人民币并购境内企业设立外商投资企业的，被并购境内企业的中方股东应当按照《人民币银行结算账户管理办法》等银行结算账户管理规定，申请开立人民币并购专用存款账

户，专门用于存放境外投资者汇入的人民币并购资金，该账户不得办理现金收付业务。

If a foreign-invested enterprise is established through an Offshore Investor's mergers or acquisition in RMB of an onshore enterprise, the Chinese shareholders of the target onshore enterprise shall, in accordance with the administrative regulations on bank settlement account such as the Administrative Measures on RMB Bank Settlement Account, apply to open a special deposit account for mergers and acquisitions in RMB to deposit the RMB funds remitted by the Offshore Investors for the mergers and acquisition. This account may not be used for receipt and payment of cash.

境外投资者以人民币向境内外商投资企业的中方股东支付股权转让对价款的，中方股东应当按照《人民币银行结算账户管理办法》等银行结算账户管理规定，申请开立人民币股权转让专用存款账户，专门用于存放境外投资者汇入的人民币股权转让对价款，该账户不得办理现金收付业务。

If the Offshore Investor pays the price of equity transfer in RMB to the Chinese shareholder of the onshore foreign-invested enterprise, the Chinese shareholder shall, in accordance with the administrative regulations on bank settlement account such as the Administrative Measures on RMB Bank Settlement Accounts, apply to open a special RMB deposit account for equity transfer to deposit

the RMB funds remitted by the foreign investor as the price of equity transfer. This account may not be used for receipt and payment of cash.

第九条 境外投资者在办理境外人民币投资资金汇入业务时，应当向银行提交国家有关部门的批准或备案文件等有关材料。银行应当进行认真审核，可以登入人民币跨境收付信息管理系统查询有关信息。

对于房地产业外商投资企业办理外商直接投资人民币资本金汇入业务时，银行还需登陆商务部网站，验证该企业是否通过商务部备案。

Article 9 Offshore Investors shall submit to the Bank relevant approval or filing documents issued by the relevant authorities of the state for remitting offshore RMB investment funds into China. The Bank shall review the documents prudently and may access to the cross-border RMB receipt and payment system to search for the relevant information.

For the remittance of RMB capital funds relating to the foreign direct investment in the real estate industry, the Bank shall further check the website of the Ministry of Commerce to verify whether the foreign-invested enterprise has passed the filing of the Ministry of Commerce.

第十条 外商投资企业应当根据有关规定，委托会计师事务所对境外投资者缴付的注册资本、出资和股权收购人民币资金的实收情况进行验资询证。会计师事务所在向账户开户银行进行询证后，可以出具验资报告。

Article 10 A foreign-invested enterprise shall, in accordance with relevant regulations, engage an accounting firm to verify the actual receipt of RMB funds paid by the Offshore Investor for the registered capital and the equity acquisition. The accounting firm may issue the capital verification report after enquiring with the opening Bank.

开户银行应当积极配合会计师事务所的工作，在收到银行询证函之后，认真核对有关数据资料，明确签署意见，加盖对外具有法定证明效力的业务专用章，并在收到询证函之日起５个工作日内回函。

The opening Bank shall actively assist the accounting firm to prudently and, after receiving the bank enquiry letter, verify the relevant data and material, clearly issue its opinion, duly seal its business chop evidencing the legitimate authority and reply within 5 business days after receiving the bank enquiry letter.

第十一条 银行应当依据相关外商直接投资业务管理规定，监督外商投资企业依法使用人民币资本金，审查通过人民币资本

金专用存款账户办理的资金支付业务。银行不得为未完成验资手续的人民币资本金专用存款账户办理人民币资金对外支付业务。

Article 11 The Bank shall, in accordance with the relevant administrative regulations on foreign direct investment, supervise the legitimate use of RMB capital by foreign-invested enterprises and review and approve the payment under the special deposit account for RMB capital. The Bank may not process the payment of RMB funds through the special deposit account for RMB capital in respect of which the capital verification has not been completed.

第十二条 境外投资者将其所得的人民币利润汇出境内的，银行在审核外商投资企业有关利润处置决议及纳税证明等有关材料后可直接办理。

Article 12 Where an Offshore Investors remit its RMB profits out of China, the Bank may directly process the remittance after reviewing the relevant materials such as such as the resolution of the foreign-invested enterprise on profits disposal and the evidence on tax payment.

第十三条 境外投资者将因减资、转股、清算、先行回收投资等所得人民币资金汇出境内的，银行应当在审核国家有关部门的批准或备案文件和纳税证明后为其办理人民币资金汇出手续。

Article 13 Where an Offshore Investor remit out of China their RMB funds acquired through decrease of capital, equity transfer,

liquidation, early recover of investment, etc, the Bank shall process the remittance of RMB funds after reviewing the approval or filing documents of the relevant authorities of the state and the evidence of tax payment.

第十四条 境外投资者将因人民币利润分配、先行回收投资、清算、减资、股权转让等所得人民币资金用于境内再投资或增加注册资本的，境外投资者可以将人民币资金存入人民币再投资专用存款账户，按照本办法办理有关结算业务。银行应当在审核国家有关部门的核准或备案文件和纳税证明后办理人民币资金对外支付。

Article 14 Where an Offshore Investor uses the RMB funds acquired through RMB profits distribution, early recovery of investment, liquidation, decrease of capital, equity transfer, etc. to reinvest onshore or to increase the registered capital, the Offshore Investor may deposit the RMB funds into the special deposit account for RMB reinvestment and conduct relevant settlement in accordance with these measures. The Bank shall process the payment after reviewing the approval or filing documents issued by the relevant authorities of the state and the evidence on tax payment.

第十五条 外商投资性公司、外商投资创业投资企业、外商股权投资企业和以投资为主要业务的外商投资合伙企业在境内依法以人民币开展投资业务的，其所投资企业应当按照《人民币

银行结算账户管理办法》等银行结算账户管理规定，申请开立人民币资本金专用存款账户，专门用于存放人民币注册资本或出资资金并办理相关资金结算业务，该账户不得办理现金收付业务。

Article 15 Where foreign-invested holding companies, foreign- invested venture capital enterprises, foreign-invested equity investment enterprises and other investment-oriented foreign- invested partnership make onshore RMB investments, the invested enterprises shall, in accordance with the administrative regulations on bank settlement account such as the Administrative Measures on RMB Bank Settlement Accounts, apply to open a special deposit account for RMB capital to deposit RMB registered capital or contributed capital and to process relevant funds settlement business. This account may not be used for receipt and payment of cash.

第十六条 境外投资者同时使用人民币资金和外汇资金出资的，银行应当按照本办法办理人民币资金结算手续，按照外汇管理有关规定办理外汇资金结算手续。人民币与外币的折算汇率为注册验资日当日中国人民银行公布的人民币汇率中间价。

Article 16 Where an Offshore Investors contributes both RMB funds and foreign exchange funds as capital, the Bank shall process the RMB fund settlement in accordance with these measures and process the foreign exchange settlement in accordance with the relevant regulations on foreign exchange administration. The

exchange rate between RMB and foreign currency shall be the middle rate of the RMB rate promulgated by the People's Bank of China on the day of capital verification.

第十七条 外商投资企业向其境外股东、集团内关联企业和境外金融机构的人民币借款和外汇借款应当合并计算总规模。

Article 17 The amounts of RMB and foreign currency loans borrowed by a foreign-invested enterprise from its offshore shareholders, its affiliated enterprises and foreign financial institutions shall be consolidated in the calculation of total borrowing.

第十八条 外商投资企业应当按照《人民币银行结算账户管理办法》第十二条规定，凭人民币贷款合同，申请开立人民币一般存款账户，专门用于存放从境外借入的人民币资金。

Article 18 A foreign-invested enterprise shall, in accordance with Article 12 of the Administrative Measures on RMB Bank Settlement Accounts, by presenting the RMB loan contract, apply to open a general RMB deposit account to deposit the RMB funds borrowed from offshore.

第十九条 银行应当对外商投资企业人民币注册资本金和人民币借款资金使用的真实性和合规性进行审查，监督外商投资企业依法使用人民币资金。在办理结算业务过程中，银行应当根

据有关审慎监管规定，要求企业提供支付命令函、资金用途证明等材料，并进行认真审核。

Article 19 The Bank shall review and investigate the authenticity and compliance regarding the use of RMB registered capital and borrowed RMB funds by the foreign-invested enterprises. In the process of the settlement business, the Bank shall, in accordance with the relevant rules on prudential regulation, require the enterprise to provide such materials as the payment order and the evidence on the usage of funds and conduct a prudential review of such materials.

第二十条 外商投资企业用人民币偿还境外人民币借款本息的，可以凭贷款合同和支付命令函、纳税证明等材料直接到银行办理。

Article 20 Where a foreign-invested enterprise uses RMB to repay the principal and interests of its offshore RMB debts, it may directly process the repayment through the bank by submitting such materials as the loan agreement, the payment order and the evidence on tax payment.

第三章 监督管理

Chapter 3 Supervision and Administration

第二十一条 银行应当认真履行信息报送义务，及时、准确、完整地向人民币跨境收付信息管理系统报送依据本办法开立的境外机构人民币银行结算账户、人民币资本金专用存款账户、人民币并购专用存款账户、人民币股权转让专用存款账户和人民币一般存款账户的开立信息，以及通过上述账户办理的跨境和境内人民币资金收入和支付信息。

Article 21 Banks shall prudently fulfill their reporting obligations by reporting timely, accurately and completely to the cross-border RMB receipt and payment information management system information on the opening of RMB bank settlement accounts of offshore institutions, special deposit account of RMB capital funds, special deposit accounts for mergers and acquisition in RMB, special RMB deposit accounts for equity transfer and RMB general deposit account as well as information on the cross-border and onshore receipt and payment of RMB funds processed through the above-mentioned accounts.

第二十二条 银行应当按照《人民币银行结算账户管理办法》、《人民币银行结算账户管理办法实施细则》（银发〔2005〕16号文印发）和《境外机构人民币银行结算账户管理办法》等银行结算账户管理规定，为境外投资者、外商投资企业及其中方股东等存款人办理人民币银行结算账户业务。

Article 22 Banks shall provide RMB bank settlement service for Offshore Investors, foreign-invested enterprises and the latter's Chinese shareholders in accordance with the administrative regulations on bank settlement accounts such as Administrative Measures on RMB Bank Settlement Accounts, the Implementation Rule on the Administrative Measures on RMB Bank Settlement Accounts (issued through yin fa [2005] No.16) and the Administrative Measures on the RMB Bank Settlement Accounts of Offshore Institutions.

第二十三条 在办理外商直接投资人民币结算业务时，银行和外商投资企业应当按照《国际收支统计申报办法》等有关规定办理国际收支申报。

Article 23 When processing the RMB settlement business relating to foreign direct investment, Banks and foreign-invested enterprises shall report the balance of international payments in accordance with the Measures on the Reporting of Balance of International Payments for Statistical Purpose.

第二十四条 银行在办理外商直接投资人民币结算业务时，应当按照《中华人民共和国反洗钱法》和中国人民银行的有关规定,切实履行反洗钱和反恐融资义务，预防利用外商直接投资人民币结算进行洗钱、恐怖融资等违法犯罪活动。银行应当收集境外投资者所在地的反洗钱和反恐融资信息，了解实际控制投资的

自然人和投资真实受益人，评估投资的洗钱和恐怖融资风险，并采取适当的风险管理措施。

Article 24 When processing RMB settlement business relating to foreign direct investment, Banks shall, in accordance with the Anti-money Laundering Law of the People's Republic of China and other regulations of the People's Bank of China, fulfill its anti-money laundering and anti-terrorism financing obligations and prevent such illegal and criminal activities as money laundering and terrorism financing through RMB settlement in foreign direct investment. Banks shall collect anti-money laundering and anti-terrorism information in the Offshore Investors' domicile, get to know the natural persons actually controlling the investment and the real beneficiaries of the investment, assess the money laundering and terrorism financing risks and take appropriate measures to manage such risks.

第二十五条 中国人民银行和有关部门建立必要的信息共享和管理机制，加大事后检查力度，有效监管外商直接投资人民币结算业务活动。

Article 25 The People's Bank of China shall set up an information sharing and management system with other relevant authorities and strengthen the postmortem investigation so as to

effectively supervise and administer the RMB settlement business relating to foreign direct investment.

第二十六条 中国人民银行会同有关部门对银行、外商投资企业的外商直接投资人民币结算业务活动进行现场检查和非现场检查，以及资金使用的延伸检查，督促银行切实履行交易真实性审核、信息报送、反洗钱等职责。

Article 26 The People's Bank of China shall coordinate with other authorities to conduct on-site and off-site inspections against the Banks and the foreign-invested enterprises with respect to the RMB settlement activities relating to foreign direct investment and conduct further investigations on the use of funds so as to supervise the Banks to fulfill their obligations of authenticity investigation and information reporting and their anti-money laundering obligation.

第二十七条 银行、外商投资企业违反本办法有关规定的，中国人民银行会同有关部门可以依法对其进行通报批评或处罚；情节严重的，可以暂停或禁止银行、外商投资企业继续开展跨境人民币业务。

Article 27 Notice of criticism or penalties may be imposed on a Bank or foreign-invested enterprise by the People's Bank of China in coordination with other relevant authorities in accordance with law if the Bank or foreign-invested enterprise violates the relevant regulation under these measures. If the circumstance is serious, the

Bank or foreign-invested enterprise may be suspended or prohibited from conducting cross-border RMB business.

第二十八条 银行在办理外商直接投资人民币结算业务时违反有关审慎监管规定的，由有关部门依法进行处理；违反有关人民币银行结算账户和反洗钱、反恐融资等管理规定的，由中国人民银行依法进行处理。

Article 28 The Bank which violates the regulations on prudential administration in its processing of RMB settlement relating to foreign direct investment shall be subject to the punishment of the relevant authorities according to law. The Bank which violates the relevant administrative regulations on RMB bank settlement account, the anti-money laundering regulations and the anti-terrorism financing regulations shall be subject to the punishment of the People's Bank of China.

第四章 附 则

Chapter 4 Supplementary Provisions

第二十九条 本办法由中国人民银行负责解释。

Article 29 The People's Bank of China is responsible for the interpretation of these measures.

第三十条 本办法自发布之日起施行。此前有关规定，与本办法不一致的，以本办法为准。

Article 30 These measures shall become effective as of the date of its promulgation. Where there is any inconsistency between any relevant previous rule and these measures, these measures shall prevail.