国家外汇管理局


关于外商投资企业在境内以外币计价结算的管理规定(附英文)

1989年1月7日，国家外汇管理局

为促进利用外资事业的发展，加强对外商投资企业在境内以外币计价结算的管理，维护金融秩序的稳定，协助外商投资企业平衡外汇收支，根据《对侨资企业、外资企业、中外合资经营企业外汇管理施行细则》和有关规定，特作如下规定：
一、凡外商投资企业（以下简称企业）在境内以外币计价结算销售产品的，须向企业所在地的国家外汇管理局或其分、支局（以下简称外汇管理部门）提出申请。
二、凡符合下列条件之一的企业，可向外汇管理部门申请以外币计价结算销售其产品：
1．企业生产的产品属国家计划内需要进口的商品；
2．企业向经济特区、经济技术开发区或外商投资企业销售其产品；
3．企业生产的产品属于国内生产企业需要用外汇进口的原材料和零配件。
三、企业申请在境内以外币计价结算销售其产品时，应向外汇管理部门提供下列文件：
1．在境内以外币计价结算销售产品的申请报告。报告中应写明理由、产品名称、数量、金额、期限等内容；
2．在我国登记注册的会计师事务所出具的企业如期缴足资本的验资证明；
3．外汇管理部门要求提供的其他文件。
四、外汇管理部门按年度审批企业的申请，应对企业以外币计价结算销售其产品的金额、数量、品名、期限作出规定，并核定企业以外币计价销售产品的年度数额。
五、凡属需在异地以外币计价结算销售产品的，收取外币的企业所在地外汇管理部门批准后，抄送各有关分局，并报总局备案。
六、凡经批准以外币计价结算的产品，其价格一般应参考同类出口商品的离岸价或同类进口商品的到岸价，同质同价，优质优价。＃13七、凡属下列情况者，一般不得以外币计价结算销售其产品：
1．企业违反合同、章程或批准文件，不履行外销或返销责任，不按期达到国产化程度的；
2．属国家不鼓励投资的企业或产品。
八、未经外汇管理部门批准，企业不得以外币计价结算销售其产品。企业违反本规定，外汇管理部门根据《违反外汇管理处罚施行细则》，予以处罚。
九、本规定公布之前的有关办法，与本规定有抵触的，以本办法为准。
十、本规定解释权属国家外汇管理局。
十一、本办法自一九八九年三月一日起实行。

PROVISIONS GOVERNING THE USE OF FOREIGN CURRENCY BY FOREIGNINVESTED ENTERPRISES IN COMPUTING PRICES AND SETTLING ACCOUNTS WITHINCHINA

(Promulgated on March 1, 1989)

Whole Doc.
The following Provisions are enacted by the State Administration of
Exchange Control (SAEC) in accordance with the Rules for the
Implementation of Foreign Exchange Controls Relating to Overseas Chinese
Enterprises, Foreign Enterprises and Chinese-Foreign Joint Ventures and
relevant regulations with a view to facilitating the use of foreign
capital, tightening control over the use of foreign currency by
foreign-invested enterprises in computing prices and settling accounts
within China, and helping these enterprises balance their foreign exchange
receipts and expenditures:
Article 1
A foreign-invested enterprise (hereinafter referred to as enterprise)
that wishes to use foreign currency to compute prices and settle accounts
for the products it sells in China must apply to the SAEC or its branch or
sub-branch office (hereinafter referred to as exchange control
authorities) in the place where the enterprise is located.
Article 2
The applicant must conform to one of the following conditions:
(1) Its products are those that need to be imported under the State
plan;
(2) Its products are sold to the special economic zones,
economic-technological development zones, or foreign-funded enterprises;
or
(3) Its products are raw or semi-finished materials, spare parts or
fittings which domestic production enterprises need to import with foreign
exchange.
Article 3
While applying for the use of foreign currency to compute prices and
settle accounts for the products it sells in China, the enterprise shall
submit the following documents to the exchange control authorities:
(1) An application to that effect, stating the reason for
application, the names and amounts of products, the sum of money, and the
duration;
(2) A certificate from an accountant office registered in China
confirming that the enterprise's capital has been fully paid up as
scheduled; and
(3) Other documents required by the exchange control authorities.
Article 4
The exchange control authorities shall examine and approve the
application from an enterprise on an annual basis, stipulating the sum of
money, the amounts and names of products, the time limit for the use of
foreign currency by the enterprise in computing prices and settling
accounts for its products, as well as the annual quota for the products
involved in this regard.
Article 5
In case an enterprise needs to use foreign currency to compute prices
and settle accounts for the products it sells in places other than where
it is located, it must obtain approval from the exchange control
authorities at the place where the enterprise receiving the foreign
exchange is located, and copies of the document of approval shall be sent
to the relevant SAEC branch offices and reported to the SAEC headquarters
for reference.
Article 6
For products the prices of which are allowed to be computed and the
accounts to be settled in foreign currency, the prices shall generally be
set with reference to the FOB prices of the same category of export goods
or the CIF prices of the same category of import goods, according to the
principle of the same prices for goods of the same quality and higher
prices for goods of higher quality.
Article 7
Generally, an enterprise shall not be allowed to compute prices or
settle accounts in foreign currency for its products in one of the
following cases:
(1) If the enterprise, in violation of the provisions of its
contracts, articles of association or the documents of approval, has
failed to perform its duties in exporting its products or selling them in
China, or failed to reach the goal of switching to domestic materials and
parts in manufacturing the products; or
(2) If the enterprise or its products are not of the category in
which investment is encouraged by the State.
Article 8
Without the approval of the exchange control authorities, no
enterprise may use foreign currency to compute prices and settle accounts
for its products. Any enterprise violating these Provisions shall be
punished by the said authorities in accordance with the Rules for the
Implementation of Penalty on Offenses Against Exchange Control.
Article 9
In case of conflict between past provisions and the present
Provisions, the present Provisions shall prevail.
Article 10
The right to interpret these Provisions resides in the SAEC.
Article 11
These Provisions shall come into effect on March 1, 1989.


监察部


监察机关实行回避制度暂行办法


（1992年11月11日第七次部务会议通过 1992年11月16日监察部令第5号发布）


第一条 为了保证监察机关工作人员依法公正履行职责，根据《中华人民共和国行政监察条例》和国家的有关规定，制定本办法。
第二条 监察机关工作人员之间凡有夫妻关系、直系血亲(包括拟制血亲)关系，三代以内旁系血亲及其配偶关系、近姻亲关系的，不得担任双方直接隶属于同一行政首长的职务或者有上下级领导关系的职务;一方在监察机关中从事人事、财务工作，另一方不得在该监察机关中任职。
第三条 监察机关工作人员的职务回避按以下原则进行，职务级别不同的，由职务较低的一方回避，因工作特殊需要的，也可由职务较高的一方回避;职务级别相同的，根据工作需要和实际情况决定其中一方回避。
第四条 监察机关工作人员在被录用、晋升、调配过程中有义务如实向监察机关申报应回避的亲属情况;监察机关工作人员在办理录用、考核、奖惩、任免、晋升、调配、出国审批、专业技术职务评定等公务活动中，凡涉及到本人或者与本人有本办法第二条所列关系的，应自行申请回避，不得参加有关调查、讨论、审核、决定等活动，也不得以任何形式施加影响。
第五条 监察机关在人员的录用、晋升、调配等过程中发现应回避的情形按有关规定处理，对因联姻等新形成的亲属关系，也应按规定处理。
第六条 监察机关工作人员在查办政纪案件中具有以下情形之一的，应当自行申请回避;被调查人、检举人、控告人、申诉人以及与该案件有利害关系的公民、法人或者其他组织有权申请其回避:
(一)是案件被调查人、检举人、控告人、申诉人的近亲属的;
(二)本人或者近亲属与案件有利害关系的;
(三)与案件被调查人、检举人、控告人、申诉人有其他关系，可能影响对案件公正处理的。
上述规定适用于参加查办政纪案件的兼职监察员，鉴定人、翻译等人员。
第七条 在查办政纪案件中监察机关负责人的回避，由同级人民政府负责人或者上一级监察机关负责人审查后决定。其他人员的回避，由监察机关负责人审查后决定。
第八条 在查办政纪案件中应当回避的人员，本人未自行申请回避，或者他人未申请其回避的，监察机关负责人或者人民政府负责人可以决定其回避。在作出回避决定前，应当回避的人员不得停止执行公务。
第九条 经审查，申请回避的情形不存在的，监察机关负责人或者被申请回避人所在人民政府负责人应作出驳回申请的决定;对驳回申请的决定不服的，申请人可以请求复议一次。
第十条 应回避的监察机关工作人员，拒不执行回避决定或者拒不服从组织安排，经批评教育无效的，可采取必要的行政措施，情节严重的，可给予适当的行政处分;对违反监察机关回避规定的责任人员，依照有关规定处理。
第十一条 本办法下列概念的含义是：
（一）“近姻亲”，包括配偶的父母、兄弟姐妹，儿女的配偶及儿女配偶的父母;
(二)“三代以内旁系血亲”，包括兄弟姐妹，叔伯姑舅姨、堂兄弟姐妹、表兄弟姐妹、侄甥;
(三)“近亲属”，包括配偶、父母、子女、兄弟姐妹、祖父母、外祖父母、孙子女、外孙子女;
(四)“拟制血亲”，包括养父母、养子女。
第十二条 本办法由监察部负责解释。
第十三条 本办法自发布之日起执行。