境外投资外汇管理办法(附英文)
国家外汇管理局
境外投资外汇管理办法(附英文)
（1989年2月5日国务院批准）
办法
第一条 为了促进对外经济技术合作，加强境外投资外汇管理，有利于国际收支平衡，制定本办法。
第二条 本办法所称境外投资是指在中国境内登记注册的公司、企业或者其他经济组织（不包括外商投资企业）在境外设立各类企业或者购股、参股（以下统称境外投资企业），从事生产、经营的活动。
境外投资有关外汇事宜，依照本办法的规定执行。
第三条 拟在境外投资的公司、企业或者其他经济组织，在向国家主管部门办理境外投资审批事项前，应当向外汇管理部门提供境外投资所在国（地区）对国外投资的外汇管理情况和资料，提交投资外汇资金来源证明，由外汇管理部门负责投资外汇风险审查和外汇资金来源审查，并于三十天内作出书面审查结论。
第四条 经批准在境外投资的公司、企业或者其他经济组织（以下简称境内投资者），应当持下列材料向外汇管理部门办理登记和投资外汇资金汇出手续：
（一）国家主管部门的批准文件；
（二）外汇管理部门关于投资外汇风险审查和外汇资金来源审查的书面结论；
（三）投资项目的合同或者其他可证明境内投资者应当汇出外汇资金数额的文件。
办理前款登记和投资外汇资金汇出手续时，外汇管理部门应当对境内投资者的投资外汇资金来源进行复核。
第五条 境内投资者在办理登记时，应当按汇出外汇资金数额的5％缴存汇回利润保证金（以下简称保证金）。保证金应当存入外汇管理部门指定银行的专用帐户。汇回利润累计达到汇出外汇资金数额时，退还保证金。保证金存款的利息按照国家规定标准支付给境内投资者。
境内投资者缴存保证金确有实际困难的，可向外汇管理部门作出书面承诺，保证境外投资企业按期汇回利润或者其他外汇收益。
第六条 境内投资者来源于境外投资的利润或者其他外汇收益，必须在当地会计年度终了后六个月内调回境内，按照国家规定办理结汇或者留存现汇。未经外汇管理部门批准，不得擅自挪作他用或者存放境外。
第七条 境内投资者从境外投资企业分得的利润或者其他外汇收益，自该境外投资企业设立之日起五年内全额留成，五年后依照国家有关规定计算留成。
第八条 境外投资企业可以根据经营需要，自行筹措资金，但未经国家外汇管理局批准，其境内投资者不得以任何方式为其提供担保。
第九条 境外投资企业的年度会计报表，包括资产负债表、损益计算书，在当地会计年度终了后六个月内，由其境内投资者向外汇管理部门报送。
第十条 境外投资企业变更资本，其境内投资者应当事先报经原审批部门批准并报送外汇管理部门备案。
第十一条 境内投资者转让境外投资企业股份，应当向外汇管理部门提交股分转让报告书，并在转让结束后三十天内将所得外汇收益调回境内。
第十二条 境外投资企业依照所在国（地区）法律停业或者解散后，其境内投资者应当将其应得的外汇资产调回境内，不得擅自挪作他用或者存放境外。
第十三条 境外投资企业未按利润计划汇回利润或者其他外汇收益的，其境内投资者应当向外汇管理部门提交不能按时完成利润计划或者经营亏损的报告书。如无正当理由，外汇管理部门可从保证金中将相应比例的外汇数额结售给国家；未开立保证金帐户的，从其境内投资者的留成外汇中扣除相应数额上缴国家，但累计扣除数额不超过汇出外汇资金数额的20％。
第十四条 违反本办法第六条、第十一条、第十二条规定者，外汇管理部门应当责令境内投资者限期调回，并可按应调回资金数额的10％至20％处以外汇罚款。
违反本办法第九条、第十条规定，情节严重者，外汇管理部门对境内投资者可处以人民币十万元以下的罚款。
违反本办法其他条款规定者，依照《违反外汇管理处罚施行细则》的规定外理。
第十五条 本办法施行前已设立的境外投资企业，其境内投资者应当自本办法施行之日起六十天内，依照本办法的有关规定，向外汇管理部门补报有关材料，办理登记手续，并依照规定将外汇收益调回境内。
第十六条 本办法由国家外汇管理局负责解释。
第十七条 本办法自发布之日起施行。(附英文)
PROCEDURES FOR THE ADMINISTRATION OF THE FOREIGN EXCHANGE INVOLVEDIN INVESTMENT ABROAD
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
PROCEDURES FOR THE ADMINISTRATION OF THE FOREIGN EXCHANGE INVOLVED
IN INVESTMENT ABROAD
(Approved by the State Council of the People's Republic of China
on February 5, 1989 and promulgated by the State Administration of Foreign
Exchange Control on March 6, 1989)
Article 1
These Procedures are formulated for the purpose of promoting economic and
technological co-operation with foreign countries, strengthening the
administration of the foreign exchange involved in investment abroad and
facilitating the achievement of a balance of international payments.
Article 2
The terms "investment abroad" referred to in these Procedures means the
establishment of various kinds of enterprises abroad or the purchase of
and holding shares abroad (hereinafter collectively referred to as
"Chinese-invested enterprises abroad") by corporations, enterprises and
other economic organizations registered inside China (not including
enterprises with foreign investment) to engage in production and business
activities. Matters related to the foreign exchange involved in investment
abroad shall be governed by these Procedures.
Article 3
Corporations, enterprises or other economic organizations that intend to
make investment abroad shall, prior to going through the procedures of
application, examination and approval of investment abroad with the
competent State authorities, provide the department for control of foreign
exchange with the information on the administration exercised by the
countries (or regions) where their investment is to be over the foreign
exchange involved in investigated by foreign countries and the relevant
data, and submit to the department the certifying documents on the
source(s) of the funds in foreign exchange earmarked for investment
abroad. The department for control of foreign exchange shall be
responsible for the risk examination of the foreign exchange earmarked for
investment abroad and for the examination of the source(s) of the funds in
foreign exchange and shall present within 30 days the conclusions in
writing drawn from the examinations.
Article 4
Corporations, enterprises or other economic organizations (hereinafter
referred to as "domestic investors") that have been permitted to make
investment abroad shall handle with the department for control of foreign
exchange the procedures of registration and of remitting abroad the funds
in foreign exchange earmarked for investment abroad by presenting the
following materials:
1. the documents of approval issued by the competent State authorities;
2. the conclusions in writing drawn by the department for control of
foreign exchange from the risk examination of the foreign exchange
earmarked for investment abroad and the examination of the source(s) of
the funds in foreign exchange; and
3. the contract of the investment project or other document(s) that may
serve to certify the amount of the funds in foreign exchange that the
domestic investors shall remit abroad.
In handling the procedures of registration and of remitting abroad the
funds in foreign exchange earmarked for investment abroad as prescribed in
the first paragraph of this Article, the department for control of foreign
exchange shall re-examine the source(s) of the funds in foreign exchange
of the domestic investors.
Article 5
In going through the procedures of registration, the domestic investors
shall place a deposit as a guarantee that they shall remit the profit back
to China (hereinafter referred to as "guarantee deposit") which is equal
to 5 percent of the amount of funds in foreign exchange to be sent abroad.
The guarantee deposit shall be placed in a special account in a bank
designated by the department for control of foreign exchange. The
guarantee deposit shall be refunded when the total amount of profit
remitted back to China is equal to the amount of funds in foreign exchange
sent abroad. The interest on the guarantee deposit shall be paid to the
domestic investors in accordance with the standard rate prescribed by the
State.
If the domestic investors experience real difficulty in placing the
guarantee deposit, they may give a written commitment to the department
for control of foreign exchange that the enterprise abroad in which they
invest shall remit regularly the profit or other incomes in foreign
exchange back to China.
Article 6
The profit or other incomes in foreign exchange derived by domestic
investors from their investment abroad shall be repatriated within 6
months as of the end of the local accounting year and settled as foreign
exchange or retained as spot exchange in accordance with the pertinent
provisions of the State. Without the approval by the department for
control of foreign exchange, they may not be diverted to other uses or
kept abroad.
Article 7
The share of profit or other incomes in foreign exchange that domestic
investors receive from the enterprise abroad in which they invest shall be
retained in full in the first five years as of the date of the
establishment of the enterprise and shall be retained at a percentage
calculated in accordance with the pertinent provisions of the State as of
the end of the first five years.
Article 8
A Chinese-invested enterprise abroad may, on the basis of the need of its
business operations, raise funds on its own. But without approval by the
State Administration of Foreign Exchange Control, its domestic investors
may not provide guarantee for it by any means.
Article 9
The annual accounting statements of a Chinese-invested enterprise abroad,
including the statement of assets and liabilities and the statement of
loss and profit, shall, within 6 months as of the end of the local
accounting year, be submitted by its domestic investors to the department
for control of foreign exchange.
Article 10
If a Chinese-invested enterprise abroad is to make changes in its capital,
its domestic investors shall apply in advance to the original examining
and approving authorities for approval and the changes shall be reported
to the department for control of foreign exchange for the record.
Article 11
If domestic investors are to transfer the shares of stock of the
enterprise abroad in which they invest, they shall submit to the local
department for control of foreign exchange a report for the transfer
thereof and shall repatriate the incomes in foreign exchange thus obtained
within 30 days after the completion of the transfer.
Article 12
If a Chinese-invested enterprise abroad terminates its business operations
or is dissolved in accordance with the laws of the country (or region) in
which it is located, its domestic investors shall repatriate the assets in
foreign exchange that they are entitled to obtain and may not divert them
to other uses or keep them abroad without authorization.
Article 13
If a Chinese-invested enterprise abroad fails to remit back to China their
profit or other incomes in foreign exchange in accordance with their
profit plan, its domestic investors shall submit to the department for
control of foreign exchange a report on their failure to fulfil their
profit plan on schedule or on the losses sustained in business operations.
If they fail to offer sufficient justification, the department for control
of foreign exchange may deduct from their guarantee deposit a
corresponding proportion of foreign exchange and sell it to the State. If
the domestic investors have not opened a guarantee deposit account, the
department for control of foreign exchange shall deduct from their
retained foreign exchange a corresponding amount and turn it over to the
State, but the total amount deducted shall not exceed 20 percent of the
amount of the funds in foreign exchange that has been remitted abroad.
Article 14
If domestic investors violate the provisions in Articles 6, 11 and 12, the
department for control of foreign exchange shall order them to repatriate
the foreign exchange involved within a prescribed period of time and may
impose a fine amounting from 10 percent up to 20 percent of the amount
that should be repatriated.
If domestic investors violate the provisions in Articles 9 and 10 to a
serious extent, the department for control of foreign exchange may impose
on them a fine of Renminbi 100,000 yuan or less.
Violators of the other provisions of these Procedures shall be dealt with
in accordance with the provisions of the Rules for the Implementation of
Penalties on Violations of Foreign Exchange Control.
Article 15
The domestic investors of the Chinese-invested enterprise abroad
established before these Procedures go into effect shall, within 60 days
starting from the day on which these Procedures go into effect and in
accordance with the relevant provisions of these Procedures, approach the
department for control of foreign exchange to make up for the submission
of the relevant materials and go through the procedures of registration
and shall repatriate their incomes in foreign exchange in accordance with
the relevant provisions.
Article 16
The State Administration of Foreign Exchange Control shall be responsible
for the interpretation of these Procedures.
Article 17
These Procedures shall go into effect as of the date of promulgation.
奥林匹克域名的法律对策
程云 胡钢
北京市潮阳律师事务所
众所周知，2008年奥运会的成功申办，是全中国人民的一件盛事。为切实维护奥林匹克知识产权人和相关权利人的合法权益，我国在充分发挥现有一般性法律法规作用的同时，还先后出台了一系列专门法规和规范性法律文件，如《奥林匹克标志保护条例》和《北京市奥林匹克知识产权保护规定》等，并多次进行了大规模的联合执法工作，收到了良好的成效。然而，在网络虚拟世界中，包括国际奥林匹克委员会、中国奥林匹克委员会、第29届奥运会组委会等奥林匹克知识产权人和相关权利人的合法权益正面临着大规模的国际域名侵权，此种新型的侵权现象亟待制止与纠正。本文拟借鉴国外成功经验，就此类侵权现象及其法律对策做一粗浅探讨，以期对中国奥林匹克运动有所助益。
一、 侵权事实
由于奥林匹克运动的深远影响和巨大商业价值，兼之国际域名注册的完全开放性，针对中国奥林匹克运动的恶意国际域名注册与使用十分猖獗。
１、 大量恶意注册与使用与奥林匹克与北京２００８年奥运会等相关的各类国际域名
根据初步查证，含有“chinaolympic” (表示“中国奥林匹克”)的国际域名就多达65个，从“chinaolympic.com” (表示“中国奥林匹克”)到“boycottchinaolympics.com”(表示“联合抵制中国奥林匹克”)不等。而含有“beijingolympic” (表示“北京奥林匹克”)的国际域名就多达134个，从“beijingolympic.com” (表示“北京奥林匹克”)到“boycottbeijingolympics.org” (表示“联合抵制北京奥林匹克”)不等。而含有“beijing2008” (表示“北京2008”)的国际域名更多达155个，从“beijing2008.com” (表示“北京2008”)到“olympic-games-beijing2008.com” (表示“奥林匹克运动会北京2008”)不等。上述域名的恶意注册人来自全球数十个国家或地区，其中以美国、韩国和中国为多。这些恶意抢注者对所注册的域名不是长期闲置，就是刊载与奥林匹克毫不相干的商业内容。
２、 大量非法高价售卖被恶意抢注的与奥林匹克及北京２００８年奥运会相关的各类国际域名
根据初步查证，通过各种方式，特别是利用国际互联网，正在被公开恶意售卖的与奥林匹克及北京２００８年奥运会相关的各类国际域名多达一百多个，且索价惊人，最高报价竟达到一千万元人民币。举例如下：
待售域名 简短描述 报价（万元，人民币）
申奥2008.com 众所周知 1,000
奥运专题.com 奥运专题网 800
pekingolympic.com 奥运网 800
Olympic2008Beijing.com 北京奥运官方网站 500
pekingolympic.net 北京奥运网 500
Beijingolympic-2008.com 北京2008奥运网 500
olympicpeking.com 奥运北京 300
PekinOlympic.com 北京奥运会 280
二、侵权后果
域名抢注者的上述行为显系恶意侵权。在政治上严重损害了中国切实维护奥林匹克知识产权的庄严形象，造成了极为恶劣的国际影响；在法律上严重违反了中国的法律法规和相关国际法律规定，侵害了奥林匹克相关权利人的知识产权；在事实上严重损害了奥林匹克相关权利人的无形资产，并已经造成难以估量的巨大损失；在后续影响上，损及了第２９届奥林匹克运动会的组织准备工作。具体危害如下：
１、严重损害了中国切实维护奥林匹克知识产权的庄严形象
中国早就向全世界庄严承诺切实维护奥林匹克知识产权，并进行了大量卓有成效的工作。而上述恶意抢注行为严重损害了中国切实维护奥林匹克知识产权的庄严形象，已经且仍在造成极为恶劣的政治影响。
2、严重妨碍了奥林匹克权利人的全球网络战略
在当今网络时代，利用网络技术来宣传奥林匹克精神早就成为惯例。而按照国际惯例，各国奥林匹克委员会企业在选择域名时通常将国别和“OLYMPIC”作为其域名的重要组成部分。如美国奥林匹克委员会（US OLYMPIC COMMITTEE）就注册了“USOLYMPIC”、“ USOLYMPICCOMMITTEE”等各类后缀数十个国际域名。各届奥运会也习惯上将主办城市和主办年份组成其官方网站的域名。而前述恶意抢注行为已经严重阻碍了中国奥林匹克委员会和第２９届奥林匹克运动会组织委员会等奥林匹克权利人通过与“OLYMPIC”和“BEIJING2008”标识相同或相关的域名在互联网络上展示该标识。
3．面临难以估量的威胁
若任何别有用心者（包括现在的域名抢注者）获得上述域名，将能随时利用上述域名开通网页或网站，进而登载故意混淆奥林匹克权利人工作的内容，或登载贬低、毁损奥林匹克权利人信誉的内容，甚至登载反动黄色的内容，这都将在全球范围内给奥林匹克权利人造成难以估计且无法挽回的重大信誉损失。例如，开曼岛的Anything.com公司就利用域名提供包括网上赌博在内的搜索服务。而北京的某公司就利用其注册的 和域名公开声称该域名为“体育，文化，旅游等相关产品宣传及营销的最佳电子商务网址，域名一目了然，商机无限。诚征合作伙伴，寻求各种方式的合作”。
4．严重侵害了奥林匹克权利人的知识产权
