Notice of the General Office of the Ministry of Finance on Issues Related to Further Strengthening the Administration of Financial Registration of Foreign-Invested Enterprises

财政部办公厅关于进一步加强外商投资企业财政登记管理工作有关问题的通知

Promulgating Institution:General Office of the Ministry of Finance

Document Number: Cai Ban Qi [2002] No. 166

Promulgating Date: 09/30/2002

Effective Date: 09/30/2002

颁布机关: 财政部办公厅

文      号: 财办企[2002]166号

颁布时间: 09/30/2002

实施时间: 09/30/2002

To the finance department (bureau) of each province, autonomous region, municipality directly under the Central Government, and specially designated city in the State plan:

The work of financial registration administration for foreign-invested enterprises ("FIEs") is a key process in the work of finance departments to carry out the financial administration and supervision over FIEs. In order to further improve the work of financial registration administration for FIEs, we hereby issue the following notice in connection with the relevant matters:

    各省、自治区、直辖市、计划单列市财政厅(局):

    外商投资企业财政登记管理工作,是财政部门进行外商投资企业财务管理和财政监督工作的重要环节。为进一步做好外商投资企业财政登记管理工作,现将有关事项通知如下:

1. An FIE shall go through the financial registration formalities within 30 days of the issuance of its business license by the administrative authority for industry and commerce.

       一、外商投资企业应在工商行政管理机关签发营业执照之日起30日内,办理财政登记。

2. Whereas localized administration has already been implemented in the financial administration and finance supervision over FIEs, the originally existed Sino-foreign equity or cooperative joint venture enterprises established by enterprises or institutions subordinate to the central departments and with foreign investors, the Sino-foreign equity or cooperative joint venture enterprises established by local enterprises or institutions with foreign investors, and the wholly foreign-owned enterprises shall go through the formalities for financial registration with the enterprises' respective local finance departments.

       二、由于外商投资企业财务管理及财政监督工作已实行属地化管理,因此,原中央部门所属企、事业单位与外商举办的中外合资、合作经营企业,地方企、事业单位与外商举办的中外合资、合作经营企业,以及外资企业均应在企业所在地的财政部门办理财政登记。

3. Where an FIE changes its registration with the relevant administrative authority for industry and commerce ("AIC Registration") due to amendment of the contract or articles of association or change of its name, domicile, responsible person, business scope, registered capital, etc., it shall go through the formalities for change of its financial registration by presenting the certification that demonstrates the change of its AIC Registration and the relevant certificates within 30 days of the change of its AIC Registration.

       三、外商投资企业因修改合同、章程或者更改名称、住所、企业负责人、经营范围、注册资本等,变更工商登记的,应自办理变更工商登记之日起30日内,凭工商变更登记证明及有关证件,办理变更财政登记。

4. After an FIE is dismissed and liquidated according to the provisions of the contract or articles of association or due to other reasons, and before it applies for deregistration with the relevant administrative authority for industry and commerce, it must nullify the financial registration with the local finance department.

       四、外商投资企业按照合同、章程规定或者其他原因解散清算后,在申请注销工商登记前,须向当地财政部门注销财政登记。

5. An FIE shall apply for annual examination with the local finance department. The finance department shall affix its seal of annual examination on the back of the Financial Registration Certificate for a Foreign-Invested Enterprise (duplicate) of any FIE that meets the annual examination requirements. For those FIEs that failed to comply with such requirements, the finance department shall require the FIE to make correction within a specified time limit. In the event of failure to make correction within the time limit, the finance department shall request the relevant administrative department for industry and commerce not to handle the formalities for registration or annual industry and commerce examination.

       五、外商投资企业应向当地财政部门申请办理年度检查。对符合年检要求的外商投资企业,财政部门应在外商投资企业财政登记证(副本)背面加盖年检章。对于不符合年检要求的外商投资企业,财政部门应当要求企业限期改正;逾期不改的,财政部门应提请工商行政管理部门不予办理登记注册或者工商年检。

6. Where any FIE fails to go through the formalities for financial registration (including change of registration and deregistration) or fails to file an application to go through annual examination, the relevant accounting firm shall not accept the FIE's application for capital verification and checking of accounts.

       六、对于不办理财政登记(包括变更登记和注销登记)或不申请办理年检的外商投资企业,会计师事务所不得受理其验资、查账的申请。

7. As required by the change in the new developments and the work of financial registration administration, the Ministry of Finance ("MOF") has reformulated the financial registration certificate and the financial registration form (as attached hereto under Annexes).

       七、根据新形势的变化及财政登记管理工作的需要,我部重新制定了外商投资企业财政登记证、表(见附件)。

8. Any region where appropriate conditions exist may establish a financial registration system for the branches of FIEs.

       八、有条件的地区可建立外商投资企业分支机构财政登记制度。

9. Whereas the currently used software for financial registration of FIEs is inadequate to satisfy the needs of the administration work, the MOF has authorized Beijing Jiuqi Software Co., Ltd. and Hunan Changsha Paile Software Co., Ltd. to respectively develop a set of financial registration software. Each local finance department may elect one to use at its own discretion and according to its own regional features.

       九、鉴于目前采用的外商投资企业财政登记软件已不能满足管理工作的需要,我部委托北京久其软件股份有限公司及湖南省长沙派乐软件有限公司各开发一套新的财政登记软件。各地财政部门可根据本地区特点,自主选择。

10. The MOF has authorized the Finance Department of Hunan Province to print and produce the new financial registration certificates. Each local finance department may, according to its own needs, contact the Finance Department of Hunan Province.

       十、我部委托湖南省财政厅印制了新的财政登记证,各地财政部门可根据需要与湖南省财政厅联系。