2015考研英语复习：《出口收汇核销管理办法》
署监一[1990]1291号
(Approved by the State Council on December 9， 1990， and promul-gated
jointly by the People's Bank of China， the State Administration of Foreign
Exchange Control， the Ministry of Foreign Economic Relations and Trade， the
General Customs Administration， and the Bank of China on December 18， 1990)
颁布日期：19901220 实施日期：19910101 颁布单位：海关总署
Article 1 These Measures are formulated in order to strengthen the
administration of the collecting of export proceeds in foreign exchange in
accordance with the provisions in Interim Regulations on Foreign Exchange
Control of the People's Republic of China and with the requirements of the State
Council concerning the strengthening and perfecting of the system of the
collecting， verifying and writing-off of export proceeds in foreign
exchange.
Article 2 Definitions
(1) “Departments for foreign exchange control” refers to the State
Administration of Foreign Exchange Control and its branch offices;
(2) “Trustee banks” refers to those banks (including foreign-capital
financial institutions set up within the territory of China， and Chinese-foreign
equity joint financial institutions) or non-banking financial institutions which
are approved by the State Administration of Foreign Exchange Control to have the
right to accept the entrustment of export units for tendering documents to and
claiming reimbursements from foreign firms abroad.
(3) “Paying banks” refers to those banks (including foreign-capital
financial institutions established within the territory of China， and
Chinese-foreign equity joint financial institutions)， or those non-banking
financial institutions which are approved by the State Administration of Foreign
Exchange Control to have the right to accept the entrustment of export units for
tendering documents to and claiming reimbursements from foreign firms abroad，
and which can deliver payments for goods to exporters in either RMB yuan or
foreign exchange;
(4) “Exporters” refers to those companies which have been approved by the
Ministry of foreign Economic Relations and Trade or by its authorized units to
have the right to handle export business， and also to those enterprises as well
as enterprises with foreign investment which have the right to handle foreign
trade.
(5) “Instrument for the collecting， verifying and writing-off of export
proceeds in foreign exchange” (also referred to as “verifying and writing-off
instrument” for short) refers to vouchers with serial numbers， printed and
issued by the State Administration of Foreign Exchange Control， filled in by
exporters， trustee banks and paying banks， accepted by the Customs as documents
for clearance of goods， and used by departments for foreign exchange control for
verifying and writing-off export proceeds in foreign exchange; and the said
instrument has counterfoil attached to it;
(6) “The deadline for the collecting” refers to the deadlines， as
stipulated in Article 9 of these Measures， for the settlement or the collection
of export proceeds in foreign exchange;
(7) “The overdue uncollected foreign exchange” refers to the non-settled or
uncollected export proceeds in foreign exchange， after the deadline for the
collection.
Article 3 These Measures shall apply to all cases concerning the collection
of foreign exchange under the heading of export trade done in all forms.
Article 4 Exporters shall apply to the local department for foreign
exchange control for the verifying and writing-off instrument， which is affixed
with as tamp - with the inscription “COLLECTING OF FOREIGN EXCHANGE UNDER
SUPERVISION” - by the department for foreign exchange control. When applying to
the Customs for clearance of goods， an exporter must present to the Customs the
relevant verifying and writing-off instrument， and go through the procedures for
declaration at the Customs with a declaration form marked with the serial number
of the relevant verifying and writing-off instrument; otherwise， the Customs
shall not accept the application for Customs clearance. After the completion of
the procedures for Customs clearance of goods， the Customs shall affix the stamp
- with the inscription “CLEARED” - to the verifying and writing-off instrument
and to the declaration form marked with the serial number of the said verifying
and writing-off instrument.
Article 5 In case that goods cannot be exported for one reason or another
after the exporter concerned has filled in the verifying and writing-off
instrument， the said exporter shall go through the procedures for the
cancellation of the verifying and writing-off instrument at the department for
foreign exchange control.
Article 6 After going through the procedures for Customs declaration of
goods， the exporter concerned must， in good time， submit the relevant
declaration forms， the duplicates of drafts for remittance， invoices and the
counterfoils of verifying and writing-off instruments to the local department
for foreign exchange control for the verifying and writing-off of export
proceeds.
Article 7 When an exporter tenders documents to a trustee bank， the trustee
Bank must， on the strength of the verifying and writing-off instrument affixed
with the “CLEARED” stamp， accept the relevant export documents. The trustee bank
shall not be permitted to accept those export documents， to which no verifying
and writing-off instrument is attached. An exporter， which handles export
business either on its own or per procurationem， must use its own verifying and
writing-off instrument when applying to the Customs for clearance of goods. A
unit undertaking declaration at the Customs per procurationem must return， in
good time， the verifying and writing-off instrument and the relevant Customs
declaration forms to the consignor as soon as it has gone through the Customs
declaration procedures for the exporter.
Article 8 An exporter， after using up the verifying and writing-off
instruments it has， may apply to the local department of foreign exchange
control for obtaining new verifying and writing-off instruments.
Article 9 All the export proceeds in foreign exchange of an exporter must
be collected or settled， before the following deadlines for collection：
(1) With respect to payments for goods through spot letter of credit or
through spot collection， it is stipulated that export proceeds in foreign
exchange must be settled or collected， within 20 days for region of HongKong and
Macao and other offshore areas， and 30 days for the areas beyond the oceans，
beginning from the day the relevant export documents are mailed.
(2) With respect to payments for goods through forward letter of credit or
through forward collection， it is stipulated that export proceeds in foreign
exchange must be settled or collected， within 30 days for region of Hong Kong
and Macao and other offshore areas， and 40 days for the are as beyond the
oceans， beginning from the day specified in the drafts of remittance for
payment.
(3) With respect to payments for goods through consignment sales， the
exporter must indicate the deadline for the collection on the counterfoil of the
verifying and writing-off instrument， and the deadline shall not exceed the time
limit of 360 days beginning from the day when the procedures for Customs
declaration are completed.
(4) With respect to payments for goods through the sending of documents by
the exporter itself - an operation not included in the scope of consignment
sales (This refers to the procedures of tendering documents and collecting
foreign exchange without the assistance of a bank)， the exporter must settle or
collect export proceeds in foreign exchange within 50 working days beginning
from the day when the procedures for Customs declaration are completed.
Article 10 An exporter， no matter what forms of export proceeds collection
it may adopt， must， within 30 working days immediately after the deadline for
the collection， go through the procedures at the local department of foreign
exchange control for the collecting， verifying and writing-off of export
proceeds in foreign exchange， on the strength of the verifying and writing-off
instrument signed by the paying bank， the foreign exchange settlement voucher or
the collection advice， as well as other relevant certifying documents.
Article 11 In case that export proceeds have not been collected within the
prescribed time limit， the exporter must promptly submit a written report to the
department of foreign exchange control， giving an account of the case， and it is
up to the department for foreign exchange control to handle the case at its
discretion.
Article 12 The trustee bank and the paying bank shall strengthen their
supervision over the overdue export proceeds of exporter， and shall also， in
good time， press foreign banks for payment. The trustee bank and the paying bank
must， within the first ten days of each quarter， submit a report to the local
department for foreign exchange control concerning the uncollected overdue
export proceeds.
Article 13 With respect to those who have violated the provisions of these
Measures， the department for foreign exchange control has the power to impose on
the violators such penalties as an administrative warning， circulation of a
notice of criticism， a fine， or a temporary suspension of the use of a foreign
exchange account. In case that the violators concerned refuse to comply with the
aforesaid penalty decision， the case may be handled in accordance with
Implementing Rules on Punishment of Violation of Foreign Exchange Control
adopted by the State Council on March 25， 1985 and promulgated by the State
Administration of Foreign Exchange Control on April 5， 1985.
Article 14 The Measures for the supervision and control of the collection
of export proceeds in foreign exchange formulated by the various localities and
departments prior to the promulgation of these Measures shall cease to be
effective.
Article 15 The right to interpret these Measures resides in the State
Administration of Foreign Exchange Control; and the relevant rules for
implementation shall be formulated by the State Administration of Foreign
Exchange Control in conjunction with other departments concerned.
Article 16 These Measures shall go into effect as of January 1， 1991.
发表于 2017-8-6 14:13:33