境内机构对外提供外汇担保管理办法(附英文)
国家外汇管理局
境内机构对外提供外汇担保管理办法(附英文)
国家外汇管理局
第一条 为促进对外经济技术合作,顺利开展对外金融活动,加强对外汇担保的管理,根据《中华人民共和国外汇管理暂行条例》的规定,特制订本办法。
第二条 本办法所称外汇担保系指以自有外汇资金向境外债权人或境内的外资银行、中外合资银行或外资、中外合资非银行金融机构承诺,当债务人未按合同规定偿付外汇债务时,由担保人用外国货币履行偿付义务的保证,包括:
一、借款担保;
二、融资租赁担保;
三、补偿贸易项下的履约担保;
四、境外工程承包中的债务担保;
五、其它担保。
第三条 国家外汇管理局和外汇管理分局(以下简称“外汇管理部门”)为外汇担保的管理机关,负责外汇担保的审批、管理和登记。
一、经批准有权经营外汇担保业务的金融机构;
二、有外汇收入来源的非金融性质的企业法人;
政府部门和事业单位不得对外提供外汇担保。
第四条 允许提供外汇担保的机构和单位限于:
一、经批准有权经营外汇担保业务的金融机构;
二、有外汇收入来源的非金融性质的企业法人;
政府部门和事业单位不得对外提供外汇担保。
第五条 金融机构提供的外汇担保余额和对外债务余额之和不得超过自有外汇资金的20倍。
非金融机构提供的外汇担保余额不得超过其自有的外汇资金。
担保人不得为外商投资企业中的外方注册资本担保。
第六条 外汇担保的审批权限:
一、为境内机构对外提供外汇担保,由担保人所在地外汇管理部门审批;
二、为中国驻外企业提供外汇担保,由国家外汇管理局审批;
三、为境内、外的外国机构和外资企业提供外汇担保,由国家外汇管理局审批。
第七条 外汇担保的审批范围:
一、境内中国工商银行、中国农业银行、中国银行、中国人民建设银行、中国投资银行及交通银行、中信实业银行对外提供的借款担保;
二、除上款所列银行以外的其他金融机构和非金融性质的企业法人对外提供的外汇担保。
第八条 担保人办理担保报批手续时,应向外汇管理部门提供全部或部分下列资料:
一、担保项目可行性研究报告批准件和有关批复文件;
二、担保人自有外汇资金情况的证明;
三、担保人对外债务、担保的文件;
四、担保合同意向书;
五、被担保项下主债务合同或意向书及有关文件;
六、落实反担保措施的文件;
七、为外国机构和外资企业提供外汇担保,需有外国机构和外资企业的等值外汇资产作抵押的证明。
第九条 担保人提供外汇担保,应与债权人、债务人订立书面合同,订明担保人、债权人、债务人各方面的权利和义务。
一、担保人有权对债务人的资金和财产情况进行监督;
二、债权人有权要求担保人提供其财务报告和外汇收支情况等有关材料;
三、担保人提供担保后,债权人与债务人如需修改所担保的合同,还须取得担保人的同意,并由担保人报外汇管理部门进行审批,如未经担保人同意和外汇管理部门的批准,担保人的担保义务将自行解除;
四、担保人提供担保后,在其所担保的合同有效期内,一旦债务人未按合同规定履行其义务,担保人应履行担保义务。担保人履行担保义务后,有权向债务人进行追偿;
五、担保人提供担保后,在担保合同的有效期内,如债权人未按合同履行其义务,担保人的担保义务将自行解除。担保人有权要求债权人赔偿相应的损失;
六、担保人有权要求债务人落实反担保措施或提供相应的抵押物并收取一定的担保费。
第十条 担保人出具担保后,应到所在地外汇管理部门办理担保登记手续。
一、非金融机构出具担保后,应在10天内到所在地外汇管理部门填写《外汇担保登记表》,领取《外汇担保登记证书》;
二、金融机构实行按月定期登记制,月后15天内填写《外汇担保变动反馈表》,上报上月担保债务变动情况。
第十一条 担保需要展期时,担保人应在债务到期前15天到所在地外汇管理部门申请办理展期手续。办理展期手续时,应持展期债务的有关文件进行重新报批。
第十二条 担保项下债务到期或履行完毕以及出现其它终止担保合同情况时,非金融机构的担保人应在10天内将《外汇担保登记证书》退回原发证的外汇管理部门办理核销手续。金融机构按月办理核销手续。
第十三条 对于违反本办法的担保人,外汇管理部门将视情节轻重,对其进行警告、通报、暂停或撤销担保人外汇担保业务并根据《违反外汇管理处罚施行细则》的有关规定予以处罚。
第十四条 本办法也适用对外反担保。
第十五条 本办法由国家外汇管理局负责解释。
第十六条 本办法自公布之日起实施。1987年的《境内机构提供外汇担保的暂行管理办法》同时废止。
(Approved by the People's Bank of China on August 1, 1991 Promul-gated by the State Administration of Exchange Control on September 26,1991)
Whole Doc.
Article 1
These Measures are hereby formulated with a view to promoting foreign
economic and technical cooperation, developing foreign financial
activities smoothly and strengthening the control of foreign exchange
guarantees, in accordance with the Provisional Regulations for the Foreign
Exchange Control of the People's Republic of China.
Article 2
The term "foreign exchange guarantee" mentioned in these Measures
refers to an undertaking which a guarantor, against its own foreign
exchange funds, promises to guarantee the repayment in foreign exchange
currency to a foreign creditor, a wholly foreign-owned bank, a
Chinese-foreign equity bank or a non-banking financial institution which
is wholly foreign-owned or uses Chinese and foreign investment within
China, in the event of the failure of the debtor to pay its foreign
exchange debt under the contract, including:
(1) loan guarantee;
(2) financial leasing guarantee;
(3) performance guarantee under the compensation trade;
(4) debt guarantee in external contracting projects;
(5) guarantee in other forms.
Article 3
The State Administration of Exchange Control and its branch offices
(hereinafter referred to as the exchange control departments) are the
administrative organs in charge of foreign exchange guarantee, which are
responsible for the examination and approval, administration and
registration of the foreign exchange guarantee.
Article 4
Institutions and units which are permitted to provide a foreign
exchange guarantee are limited to:
(1) financial institutions which have the authority to conduct
foreign exchange guarantee business upon approval;
(2) non-financial enterprises with the status of a legal person which
have foreign exchange income.
No governmental departments and institutions shall provide foreign
exchange guarantee.
Article 5
The total amount of the balance of foreign exchange guarantee issued
by a financial institution together with the balance of its external
liabilities shall not exceed 20 times of its own foreign exchange funds.
The remaining sum of foreign exchange guarantee issued by a
non-financial institution shall not exceed the amount of its own foreign
exchange funds.
Guarantor shall not provide a guarantee to cover the registered
capital of the foreign party to an enterprise with foreign investment.
Article 6
The authority of examination and approval of the foreign exchange
guarantee:
(1) where a foreign exchange guarantee is provided externally to an
institution within China, it shall be examined and approved by the
exchange control department in the guarantor's locality;
(2) where a foreign exchange guarantee is provided to a Chinese
enterprise resident in foreign country, it shall be examined and approved
by the State Administration of Exchange Control;
(3) where a foreign exchange guarantee is provided to a foreign
institution and an enterprise with foreign investment at home and abroad,
it shall be examined and approved by the State Administration of Exchange
Control.
Article 7
The scope of examination and approval for foreign exchange guarantee
provided externally:
(1) the loan guarantees provided externally by the Industry and
Commerce Bank of China, the Agriculture Bank of China, the Bank of China,
the Investment Bank of China and the Bank of Communications, the Industry
Bank of China Trust and Investment Corporation within the Chinese
territory;
(2) the foreign exchange guarantees provided externally by other
financial institutions and non- financial enterprises with legal person
status except the banks listed above.
Article 8
When a guarantor goes through the guarantee procedures of submission
and approval, it shall submit to the exchange control department all or
part of the following documents and materials:
(1) the approval documents for the feasibility study report of the
project to be guaranteed and relative written documents;
(2) the certificate of the guarantor's own foreign exchange funds;
(3) documents of guarantor's external liabilities and guarantee;
(4) the letter of intent of the guarantee contract;
(5) the principal debt contract or letter of intent under the
guaranteed proje ct and relative documents;
(6) documents concerning the implementation of counter guarantee
measures;
(7) the mortgage certificate which shows that the guarantee amount
will be sec ured by foreign exchange assets at equivalent value of foreign
institutions and enterprises with foreign investment, when a foreign
exchange guarantee is provided to them.
Article 9
A guarantor who provides foreign exchange guarantee shall conclude
written contract with the creditor and debtor, which specifies the rights
and obligations in all respects of the guarantor, creditor and debtor.
(1) the guarantor has the right to supervise the funds and assets of
the debtor;
(2) the creditor has the right to require the guarantor to provide
the related materials such as its financial statement, information
concerning the exchange
ncome and expenditure, etc.;
(3) after a guarantee is provided by the guarantor, any amendment to
the guarantee contract by the creditor and debtor shall be subject to the
guarantor's permission, and the guarantor shall report it to the exchange
control department for examination and approval. Otherwise, the
guarantor's obligations of guarantee shall be relieved automatically;
(4) after a guarantee is provided by the guarantor, in case the
debtor fails to fulfill its obligations in accordance with the provisions
of the contract during the term of the guarantee contract, the guarantor
shall fulfill its guarantee obligations. After its fulfillment, the
guarantor has the right to require the debtor for reimbursement;
(5) if the creditor fails to fulfill its obligations in accordance
with the provisions of the contract during the term of the guarantee
contract after a guarantee is provided by the guarantor, the guarantor
will be automatically relieved of its obligations, the guarantor has the
right to require the creditor for reimbursement of the corresponding loss;
(6) the guarantor has the right to require the debtor to implement
the counter guarantee measures or furnish corresponding mortgage, and
charge a fixed amount of guarantee fee.
Article 10
After a guarantee is provided, the guarantor shall go through the
registration formalities with the local department of exchange control
where the guarantor is located.
(1) after a guarantee is provided by a non-financial institution, the
institution shall, within 10 days, fill in the "Foreign Exchange Guarantee
Registration Form", and obtain the "Foreign Exchange Guarantee
Registration Certificate";
(2) the financial institutions follow a regular month registration
system, and shall, within 15 days after the last month, fill in the "Form
of Information on Foreign Exchange Guarantee" so as to report the changing
condition of guarantee liabilities in the last month.
Article 11
In the event that an extension of the guarantee term is required, the
guarantor shall apply for the extension to the local exchange control
department 15 days prior to the expiration of the debt. When going through
the extension formalities, the guarantor shall submit the relative
documents concerning the extension to the exchange control department for
a new approval.
Article 12
When a debt under the guarantee becomes due or is repaid, or the
guarantee contract terminates under other conditions, for a non-financial
institution as a guarantor, it shall, within 10 days, return the "Foreign
Exchange Guarantee Registration Certificate" to the original exchange
control department which issued the certificate for verification and
cancellation, and for a financial institution as a guarantor, it shall go
through the formalities of verification and cancellation monthly.
Article 13
If the guarantor violates these Measures, the exchange control
department will, according to the seriousness of the case, impose a
warning, notice of criticism, suspension or cancellation of the
guarantor's foreign exchange guarantee business, and give penalty in
accordance with the provisions of the Implementing Rules of Penalties for
the Violation of Foreign Exchange Control.
Article 14
These Measures shall also apply to the external counter-guarantees.
Article 15
The authority to interpret these Measures resides in the State
Administration of Exchange Control.
Article 16
These Measures will enter into force from the date of promulgation.
The Provisional Measures for the Control of the Issuing Foreign Exchange
Guarantee by Organizations within Chinese Territory promulgated in 1987
shall be abrogated on the same date.
1991年9月9日
抚顺市人民政府办公厅关于印发《抚顺市被征地农民社会保障办法(试行)》的通知
辽宁省抚顺市人民政府办公厅
抚政办[2007]19号
关于印发《抚顺市被征地农民社会保障办法(试行)》的通知
各县、区人民政府,经济开发区管委会,市政府各部门,各直属单位,
《抚顺市被征地农民社会保障办法(试行)》已经市政府第40次常务会议讨论通过,现印发给你们,请遵照执行。
二○○七年四月十三日
抚顺市被征地农民社会保障办法(试行)
一总则
第一条 为切实维护被征地农民的合法权益,完善我市社会保障体系,根据《辽宁省人民政府办公厅关于印发被征地农民社会保障暂行办法的通知》(辽政办发〔2005〕81号)和《国务院办公厅转发劳动保障部关于做好被征地农民就业培训和社会保障工作指导意见的通知》(国办发〔2006〕29号),结合我市实际,制定本办法。
第二条 本办法适用本市城市规划区内,持有第二轮土地承包权证家庭中年满16周岁及以上的在籍农业人口,具体是:
(一)经国务院、省政府批准,土地全部或大部分被征收的建制村的农民;
(二)经市(县、区)政府批准“村改居”的居民(原建制村的农民);
(三)由于土地被征收而失去土地的“农转非”人员;
(四)被征地农民享受政策的年龄界限,以有批准权的人民政府批准征收土地之日起计算。
第三条 下列人员不适用本办法:
(一)土地被征收后又重新获得调剂土地的;
(二)已参加城镇企业职工基本养老保险并享受基本养老保险待遇的;
(三)征地时已经安置且户籍已迁出被征地集体经济组织的。
第四条 被征地农民社会保障遵循的基本原则:
(一)保障水平与地区经济发展水平和地区人民群众生活水平相适应;
(二)保障资金由政府、集体和个人合理分担;
(三)养老保障缴费办法和待遇水平与基本养老保险缴费办法和待遇水平区别对待;
(四)根据被征地农民年龄结构状况分别实施不同的社会保障制度;
(五)养老保障平台由相关县、区政府(含经济开发区管委会)搭建,并实行相对独立的被征地农民养老保障资金的管理和经办体系,由县区财政部门设立专户,专户存储,专款专用,收支自求平衡。
二养老保障和养老保险
第五条 养老保障的实施范围、享受待遇、缴费标准和资金的来源、管理:
(一)实施范围
从土地被征收之日起,男年满45周岁以上、女年满40周岁以上的符合条件的被征地农民。
(二)享受养老保障待遇的条件、标准和时间
1. 符合养老保障条件的被征地农民,男年满60周岁,女年满55周岁以上的,经县(区)政府有关部门批准,可按月享受养老保障生活费待遇。
2. 列入养老保障范围的被征地农民,符合享受养老保障生活费条件时,按开始享受时当地城市居民最低生活保障标准确定保障待遇水平。有条件的地区可适当提高标准,并将保障水平控制在当地城市居民最低生活保障标准的120%以内。鉴于目前我市城市居民最低生活保障标准低于全省平均水平,被征地农民社会保障待遇最低标准,可控制在当地2007年度城市居民最低生活保障标准的140%以内。
3. 被征地农民养老保障生活费标准,随当地城市居民最低生活保障标准和社会经济发展情况适当调整。
4. 被征地农民在享受养老保障生活费期间死亡的,发给一次性丧葬费1000元。
5. 土地被征收之日,符合纳入养老保障范围的被征地农民,被征地农民男年龄已满60周岁、女年龄已满55周岁以上的,其享受待遇的时间,从被征地的次月起执行;男未满60周岁、女未满55周岁的,其享受待遇的时间为男年满60周岁,女年满55周岁起执行。
(三)缴费标准
缴费标准按被征地农民的年龄状况分别计算,即每个人养老保障费缴费总额,等于参保时全市平均预期寿命减去本人退休年龄(男按60周岁计算、女按55周岁计算)后乘以12个月,再乘以养老保障月待遇标准。超过退休年龄的按全市平均预期寿命减去实际年龄计算,如全市平均预期寿命与本人年龄差不足5年的(含超过全市平均预期寿命的人员),按5年计算。
(四)资金来源
1.被征地农民的养老保障资金筹集,以待遇标准确定缴费数额,由政府、集体和个人三方共同承担。
2.被征地农民的养老保障资金,以被征地农民所需养老保障生活费资金总额为基数,由政府承担40%,集体承担30%,个人承担30%。其中政府承担部分由收益土地出让金的政府,从土地出让收入中列支,纳入征地成本。集体和个人承担部分,从土地补偿费和安置补助费中一次划拨和抵扣。本办法实施前已发生的征地,且农村集体经济组织和被征地农民已经取得相应费用的,由农村集体经济组织和被征地农民个人承担集体和个人应支付的保障费用。
3.收益土地出让金的政府,按照被征地农民所需养老保障资金总额10%的比例提取调剂金,从土地出让收入中列支,纳入征地成本。
(五)帐户模式
被征地农民的养老保障资金实行个人专户、统筹帐户与专项调剂相结合的制度。集体、个人缴纳部分全部纳入个人专户;政府缴纳部分纳入统筹帐户。发放养老保障生活费时先从个人专户支付,个人专户资金不足支付时,由统筹帐户支付。
(六)资金的使用和管理
1.被征地农民养老保障资金全部用于支付被征地农民养老保障生活费。
2.被征地农民的养老保障资金和调剂金,一次性足额划入当地财政部门开设的被征地农民的保障资金专户。
3.被征地农民的养老保障资金,不得转借、挪用、截留和挤占。
4.调剂金用于弥补由于调整养老保障生活费标准和超过预期寿命给付的养老保障生活费造成的资金缺口。
5.被征地农民的养老保障资金,除留足当期给付的养老保障生活费外,应全部存入国有商业银行开设的资金专户,在国家法律法规许可的范围内保值增值,记帐利率按实际收益率计算。
6.被征地农民养老保障资金及其增值部分和被征地农民领取的养老保障生活费,按照国家和省的有关规定,免征税费。
第六条 基本养老保险的参保条件、享受养老保险待遇条件、缴费办法和资金来源:
(一)参保条件
从土地被征收之日起,男年满16周岁至45周岁、女年满16周岁至40周岁的“农转非”人员,在城镇企业就业的,参加城镇企业职工基本养老保险;灵活就业或自谋职业的,经本人申请,可以城镇自由职业者或个体劳动者身份参加基本养老保险,并按城镇自由职业者或个体劳动者缴费办法,由被征地农民本人,按规定缴纳基本养老保险费。
(二)享受基本养老保险待遇的条件
符合参加基本养老保险条件的被征地农民,男年满60周岁,女年满55周岁,按规定缴费并缴费年限满15年及其以上的,从符合退休条件的次月起,享受基本养老保险待遇。
(三)缴费办法
被征地农民在城镇企业就业的,按企业缴费办法缴纳养老保险费;灵活就业或自谋职业者以城镇自由职业者或个体劳动者身份参保后,政府为其补贴两年的养老保险费,补贴标准为本人缴费基数的12%,本人缴费基数的8%部分由个人缴纳。在政府补贴期间,缴费基数最高不超过本市上年在岗职工平均工资的100%,超过部分由个人缴纳。对不参加基本养老保险的,不发给养老保险补贴。
(四)资金来源
被征地农民的两年养老保险费补贴资金,从提取的调剂金中列支。
第七条 养老保障和养老保险相关问题规定:
(一)符合享受养老保障生活费范围的人员,在未享受待遇期间死亡的,其集体和个人缴纳养老保障生活费的余额,可一次性支付给死者生前指定的受益人或法定继承人。
(二)享受养老保障生活费人员被判处有期徒刑的,自服刑之日起停发养老保障生活费,刑满释放后接续发放。
(三)符合参加基本养老保险条件的被征地农民,执行抚顺市城镇从业人员基本养老保险相关政策。
(四)对符合享受城市居民最低生活保障条件的被征地农民,按规定纳入城市居民最低生活保障范围。
三医疗保障
第八条 转为城镇户口的被征地农民,且在城镇用人单位就业并明确了劳动关系的,与用人单位其他职工一同参加基本医疗保险;在城镇用人单位就业未明确劳动关系以及灵活就业,并按自由职业者身份参加基本养老保险的,可按城镇灵活就业人员参加基本医疗保险的有关规定参保,并享受有关待遇;根据本办法享受养老保障生活费范围的人员,按城镇居民医疗保险有关规定执行。
四就业保障
第九条 对有就业愿望的被征地农民,纳入城镇就业服务体系,为其提供就业指导、职业介绍等就业服务,组织参加就业前培训,针对被征地农民的特点积极开展职业培训,提高被征地农民的就业竞争能力和自主创业能力。
第十条 被征地农民在城镇就业的,按规定参加城镇职工的各项社会保险,并享受相应的待遇;在劳动年龄内有就业愿望且尚未就业的,可享受失业人员促进就业的相关政策。
第十一条 各县、区要积极开发公益性岗位,安置就业困难的被征地农民就业,督促指导用地单位优先安置被征地农民就业。
五职责分工
第十二条 各县、区政府要切实加强对被征地农民社会保障工作的领导,切实维护被征地农民的合法权益,促进社会和谐稳定,确保我市被征地农民社会保障工作的顺利进行。要按本办法制订既符合本县、区实际情况,又能保障被征地农民利益的社会保障办法,并报市政府批准。
第十三条 劳动保障行政部门负责被征地农民社会保障政策的制定及监督、检查、指导和协调;县、区政府负责本县、区纳入养老保障范围人员情况的核准;财政部门负责被征地农民养老保障生活费资金的管理和监督;国土资源部门负责核准土地征用情况及核定安置人数和安置补偿标准,并向劳动保障部门及时通报预征土地和被征地农民的基本情况;农业部门负责提供承包土地变化情况;民政部门负责提供城市居民最低生活保障标准调整情况;审计、公安、监察等部门按照相关职责密切配合,共同做好工作;被征地农民社会保障经办机构负责被征地农民社会保障的申报、登记及保费征缴、待遇审核和发放、个人专户管理等工作,所需经费列入同级财政预算;就业服务机构负责为被征地农民提供就业服务。
六附则
第十四条 我市城市规划区外被征地农民保障的有关问题,可参照《辽宁省人民政府关于加强土地管理和调控的实施意见》(辽政发〔2007〕5号)的规定执行。
第十五条 本办法由市劳动和社会保障局负责解释。
第十六条 本办法自发布之日起执行。