Reply of the General Affairs Department of the State Administration of Foreign Exchange on the Administration of the Foreign Exchange Needed for Overseas Business Trips by Enterprises and Off-budget Entities

国家外汇管理局综合司关于企业和预算外单位公务出国用汇管理有关问题的批复

Promulgating Institution:General Affairs Department of the State Administration of Foreign Exchange

Document Number: Hui Zong Fu [2005] No.39

Promulgating Date: 06/01/2005

Effective Date: 06/01/2005

Revision History: This document has been repealed pursuant to the Notice of State Administration of Foreign Exchange on Printing and Distributing Regulations on Foreign Exchange in Service Trade promulgated on July 18,2013 and taken effect from September 1,2013.

颁布机关: 国家外汇管理局综合司

文      号: 汇综复[2005]39号

颁布时间: 06/01/2005

实施时间: 06/01/2005

修订记录: 根据2013年7月18日发布的《国家外汇管理局关于印发服务贸易外汇管理法规的通知》（实施时间：2013年9月1日），此文件被宣布废止。

To the Beijing Foreign Exchange Administrative Department of the State Administration of Foreign Exchange,

We hereby acknowledge the receipt of your Request for Instructions on the Administration of the Foreign Exchange Needed for Overseas Business Trips by Enterprises and Off-budget Entities ([2005] No. 23). The Reply is hereby given as follows:

    国家外汇管理局北京外汇管理部:

    你部《关于企业和预算外单位公务出国用汇管理有关问题的请示》（2005年第23号）收悉。现批复如下:

1. Foreign exchange needed by State-owned enterprises for business trips abroad may be purchased according to the standards under the Notice on the Rates and Administrative Measures for the Expenditure of Persons Temporarily Travelling Abroad (Cai Xing [2001] No. 73, hereinafter referred to as the “Document No. 73 of the Ministry of Finance”) jointly issued by the Ministry of Finance (“MOF”) and the Ministry of Foreign Affairs, or according to the foreign exchange purchase formalities in accordance with the Notice of the State Administration of Foreign Exchange on the Administration of Foreign Exchange Needed for Overseas Business Trips by Enterprises and Off-budget Entities (Hui Fa [2004] Document No. 117, hereinafter referred to as the “Notice). State-owned enterprises that purchase foreign exchange pursuant to the Document No. 73 of the Ministry of Finance shall directly handle the foreign exchange purchase with banks by producing the written approval for the business trips abroad, the properly completed Sheet of Foreign Exchange Expenditure Budget of Ad Hoc Delegations (Missions) Travelling Abroad as required by the MOF and other materials. State-owned enterprises that purchase foreign exchange in accordance with the Notice shall go through the procedures with banks or with you by producing the Sheet of Foreign Exchange Expenditure Budget for Overseas Business Trips of Enterprises and Off-budget Entities (hereinafter referred to as the “Budget Sheet”), passports, visas and other documents. Meanwhile, the enterprises shall make an undertaking in the Budget Sheet that foreign exchange will not be purchased repeatedly for the same business trip abroad, and the undertaking shall be signed and confirmed by the authorized signatories of the enterprises.

The foreign exchange needed by off-budget entities and enterprises other than State-owned enterprises shall continue to be governed by the Notice.

       一、国有企业公务出国用汇,可以选择按照财政部和外交部联合发布的《临时出国人员费用开支标准和管理办法的通知》(财行[2001]73号,以下简称“财政部73号文件”)规定的标准购汇,或按照《国家外汇管理局关于企业和预算外单位公务出国用汇管理有关问题的通知》(汇发〔2004〕117号,以下简称《通知》)的规定办理购汇手续。执行财政部73号文件的国有企业,需持出国任务批件及财政部要求填制的《临时出国代表团组外汇开支预算表》等材料直接在银行办理。执行《通知》的国有企业,需持《企业和预算外单位公务出国用汇预算表》(以下简称《预算表》)及护照、签证等文件到银行或你管理部办理。同时,企业应在《预算表》中承诺同一笔公务出国用汇不会出现重复购汇行为,并经单位授权的有权签字人签字确认。

    除国有企业以外的其他企业和预算外单位公务出国用汇,仍应按《通知》规定执行。

2. When banks handle the formalities for purchase of the foreign exchange needed by enterprises and off-budget entities for business trips to countries or regions that apply landing visas, visa waiver or other non-regular visa policies to China, the list of such countries and regions and the formats of non-regular visas as regularly released by the Ministry of Foreign Affairs shall be followed.

Where a foreign national applies to purchase foreign exchange for business trips abroad by producing his or her foreign passport, and is unable to provide the visa because the country that issues the passport and the destination country have concluded a visa waiver agreement, the relevant bank shall handle the foreign exchange purchase formalities based on the certification issued by the domestic employer of the foreign national.

       二、企业和预算外单位前往对我国实行落地签证、免签证及其他非常规签证的国家或地区,银行为其办理公务出国用汇手续时,应按照外交部定期公布的落地签证和免签证国家、地区的名单以及非常规样式签证格式办理。

    对于外籍人员持外国护照公务出国购汇的,如其护照发放国与其前往国家之间有免签协议而无法提供签证的,银行应凭该外籍人员境内所在单位出具的证明办理。

3. When an enterprise or off-budget entity applies to make up for the foreign exchange purchase formalities after returning from its business trip abroad, if the enterprise applies to purchase foreign exchange to reimburse the business trip expenses advanced by its staff members on the business trip, or to reimburse such expenses with the funds in its foreign exchange account, the enterprise shall submit the Budget Sheet and the passports affixed with exit and entry endorsements and the identity certificates of the staff members on the business trip to the relevant bank. The expenses advanced by the staff members on the business trip abroad may be reimbursed by the enterprise or the off-budget entity from its foreign exchange account for current items or with purchased foreign exchange. The foreign exchange reimbursement shall be transferred to the personal foreign exchange accounts of such staff members and may not be withdrawn in the form of foreign exchange cash. Where such transfer cannot be conducted due to such special reasons as the failure of the bank transfer system, the bank may pay foreign exchange cash to such staff members on the strength of the certification issued by the enterprise or the off-budget entity.

This Reply is hereby given.

State Administration of Foreign Exchange

June 1, 2005

       三、企业和预算外单位在返回境内后补办用汇手续时，对于企业购汇或从其外汇账户中偿还由公务出国人员个人垫付的出国费用的，企业除应向银行提交补填的《预算表》外，还应提交盖有出入境签章的护照及出国人员的身份证明。对于企业或预算外单位偿还由个人垫付的资金，可从该单位经常项目外汇账户中支付或购汇支付。支付的外汇须划转到公务出国人员的个人外汇账户，不得提取外币现钞。对于由于银行汇路不通等特殊原因确实无法划转的，银行可凭单位出具的证明提取相应金额的外币现钞。

    此复。

    国家外汇管理局

2005年6月1日