Certain Opinions of the Ministry of Commerce, the Ministry of Public Security, the Ministry of Finance, the People’s Bank of China, the State-owned Assets Supervision and Administration Commission of the State Council, the General Administration of Customs, the State Administration of Taxation, the China Securities Regulatory Commission and the State Administration of Foreign Exchange on Supporting Accounting Firms to Expand the Export of Services

商务部、公安部、财政部、人民银行、国有资产管理委员会、海关总署、国家税务总局、中国证券监督管理委员会、国家外汇管理局关于支持会计师事务所扩大服务出口的若干意见

Promulgating Institution: Ministry of Commerce; Ministry of Public Security; Ministry of Finance; ; ;General Administration of Customs; State Administration of Taxation;China Securities Regulatory Commission; State Administration of Foreign Exchange

Document Number: Shang Fu Mao [2007] No. 507

Promulgating Date: 12/26/2007

Effective Date: 12/26/2007

颁布机关: 商务部; 公安部; 财政部; 中国人民银行; 国有资产管理委员会; 海关总署; 国家税务总局; 中国证券监督管理委员会; 国家外汇管理局

文   号: 商服贸[2007]507号

颁布时间: 12/26/2007

实施时间: 12/26/2007

To competent commerce departments, departments (bureaus) of public security, and finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, specially designated cities in the State plan and the Xinjiang Production and Construction Corps; the Shanghai Head Office, all branches, business management departments, and central sub-branches in provincial capitals (capitals of autonomous regions) and in cities at the sub-provincial level of the People's Bank of China; State-owned assets supervision and administration commissions of all provinces (autonomous regions and municipalities directly under the Central Government), specially designated cities in the State plan, and the Xinjiang Production and Construction Corps; the Guangdong Sub-Administration of the General Administration of Customs, the supervising offices of the General Administration of Customs in Tianjin and Shanghai, and regional customs directly under the General Administration of Customs; offices of the State Administration of Taxation, local taxation bureaus, bureaus of the China Securities Regulatory Commission, and branches of the State Administration of Foreign Exchange in all provinces (autonomous regions and municipalities directly under the Central Government), specially designated cities in the State plan, and the Xinjiang Production and Construction Corps,

Currently, driven by technological revolution and economic globalization, the global service trade has entered the phase of rapid development and has already become a commanding point of international economic competition. The certified public accountant (CPA) profession, as a knowledge-intensive economic appraisal profession, forms an important part of the modern service industry and plays a significant role in ensuring the quality of economic information, maintaining the order of market economy, improving the economic structure and realizing the efficient allocation of market resources. Since the export of accounting services is an important component in vigorously developing service trade, transforming the growth pattern of foreign trade, and enhancing the opening-up to the world, in the current situation where domestic enterprises are encouraged to "go global", it is of urgent need to bring into better play the important role of the CPA profession in offering information guidance, international appraisal, strategic consulting, etc. With a view to concretely implementing the Certain Opinions on Accelerating the Development of Service Sector (Guo Fa [2007] No. 7) of the State Council, and encouraging and supporting accounting firms (hereinafter referred to as the "Firms") to expand service export, the following opinions are hereby put forward:

  各省、自治区、直辖市、计划单列市及新疆生产建设兵团商务主管部门、公安厅(局)、财政厅(局),人民银行上海总部、各分行、各营业管理部、各省会(首府)城市中心支行、副省级城市中心支行,各省(区、市)、计划单列市及新疆生产建设兵团国资委,海关总署广东分署、海关总署天津特派办、上海特派办、各直属海关,各省(区、市)、计划单列市及新疆生产建设兵团国家税务局、地方税务局、证监会、外汇局:

  当前,在科技革命和经济全球化的推动下,全球服务贸易进入高速发展期,成为国际经济竞争的制高点。注册会计师行业作为智力密集型的经济鉴证类行业,是现代服务业的重要组成部分,在保障经济信息质量、维护市场经济秩序、改善经济结构、实现市场资源有效配置等方面发挥着重要的作用。会计服务出口是大力发展服务贸易、转变外贸增长方式和提升对外开放水平的重要内容,在当前中国企业“走出去”的新形势下,迫切需要发挥好注册会计师行业的信息引导、国际鉴证、战略咨询等重要作用。为贯彻落实国务院《关于加快服务业发展的若干意见》(国发〔2007〕7号),鼓励和支持会计师事务所(简称事务所)扩大服务出口,特提出以下意见:

1. It is imperative to fully appreciate the significance of the export of accounting services. Encouraging China's CPA profession to expand the export of accounting services and provide services in the international market by taking advantage of its expertise is conducive to supporting and ensuring the in-depth implementation of the "going global" strategy, and promoting the sound development of all types of Chinese enterprises in foreign countries. Meanwhile, as China's accounting service market is increasingly integrated into the international accounting service market thanks to the further development of economic globalization, the conditions have become ripe for Chinese Firms to provide accounting services for overseas enterprises.

    一、高度认识会计服务出口的重要意义。鼓励中国注册会计师行业扩大会计服务出口,凭借其专业优势在国际市场提供服务,有利于支持和保障中国深入实施“走出去”战略,促进中国各类型企业在国外的健康发展。同时,随着经济全球化的进一步发展,中国会计服务市场日益融入到世界会计服务市场,中国事务所为海外企业提供会计服务的条件已发展成熟。

2. It is necessary to support Firms in establishing overseas service agencies. Firms are encouraged to establish business departments, representative offices, member firms, liaison firms, and other overseas service agencies by setting up new establishments, acquisition, merger, cooperation, or entering into agreements. Relevant departments shall provide the Firms with preferences in the promotion, support, guarantee, services, approval, and others in respect of the overseas investment, and lend support in qualification recognition, information consultation, market survey, contact with overseas entities, etc.

    二、支持事务所设立境外业务机构。鼓励事务所通过新设、收购、合并、合作、协议等方式在境外设立业务部、代表处、成员所或联系所等境外业务机构,有关部门在境外投资促进、扶持、保障、服务、核准等方面提供便利,并在资质认可、信息咨询、市场考察和对外联络等方面给予支持。

3. It is important to support Firms in undertaking international accounting services. Overall planning and coordination shall be strengthened to provide assistance for the Firms in developing international accounting service outsourcing. In addition, the CPA profession shall be promoted as a priority industry in international service trade fairs and economic and trade negotiations, whether held at home or abroad, to expand the international influence of the Firms. The Firms shall take international accounting service outsourcing as an important means to enter the international market, and undertake international accounting service outsourcing business for the purpose of talent training and market development.

    三、支持事务所承接国际会计服务业务。加强统筹协调,为事务所开拓国际会计服务外包业务提供帮助,把注册会计师行业作为境内外国际服务贸易展览会和经贸洽谈的重要内容,重点予以推介,扩大事务所的国际影响力。事务所要将国际会计外包业务视为进入国际市场的重要途径,通过承接国际会计服务外包业务,培养人才,开拓市场。

4. It is essential to vigorously develop international business. In accordance with the principle of national treatment, efforts shall be made to constantly improve the system for opening up the accounting market. Multilateral and bilateral negotiations and negotiations on free trade areas shall be carried out to promote the opening-up of the accounting markets in countries and regions concerned. The duration of overseas stay for offering cross-border services by the Firms shall be extended. The procedures for the Firms to establish overseas business agencies shall be simplified. In the course of cooperation in major projects, accounting services shall be included in the cooperation agreements to help the Firms go global.

    四、大力开拓国际业务空间。按照国民待遇原则不断完善会计市场开放体制,并通过多双边和自贸区谈判’’推动有关国家和地区的会计市场开放’’放宽事务所跨境服务的境外停留期限’’简化事务所境外设立业务机构的手续。在大型项目合作中,要把会计专业服务纳入合作协议的内容,带动事务所走出去。

5. It is crucial to actively create a favorable environment for overseas business. The negotiations with relevant countries and regions on accounting and auditing standards equivalence shall be accelerated to reduce the technical barriers for Firms in entering international accounting service markets and to lay a foundation for the establishment of a technical standard platform. Firms are encouraged to participate in audit, appraisal, and management consulting services in respect of the overseas listing of Chinese enterprises, and efforts shall be made to have overseas regulatory institutions accept the business reports issued by Chinese CPAs.

    五、积极营造良好的境外业务环境。加快与有关国家和地区的会计、审计准则等效谈判工作,减少事务所进入国际会计服务市场的技术障碍,奠定技术标准平台。推动事务所参与中国企业海外上市的审计鉴证和管理咨询服务工作,促进境外监管机构认可中国注册会计师出具的业务报告。

6. The role of Firms in the "going global" by domestic enterprises shall be played. State-owned enterprises and other enterprises of different ownership are encouraged to make use of the expertise of the Firms in overseas investment and financing security, the preservation and appreciation of asset value, and the establishment of internal control systems. So are Chinese-funded banks in their overseas development. The Firms are encouraged and supported to provide audit, appraisal, management consulting, and other professional services for Chinese enterprises to "go global".

    六、发挥事务所在企业“走出去”中的作用。鼓励国有企业等各种所有制企业在境外投融资安全、资产保值增值以及内部监管体系建设等方面,以及中资银行在海外发展过程中利用事务所的专业力量。鼓励和支持事务所为中国企业“走出去”提供审计鉴证和管理咨询等方面的专业服务。

7. More financial and taxation support shall be given. Active efforts shall be made to work out fiscal policies supporting the CPA profession to "go global" as well as the policy measures on providing financial support for the Firms' overseas development and cooperation with foreign parties. Finance departments and tax authorities shall actively work out tax policies supporting the Firms to "go global". The Firms shall enjoy preferential tax policies of the State for their offshore service outsourcing such as audit, appraisal, management consulting, design of the technical business processes (including database management and information services in corporate internal management, business operations, supply management, etc.), as well as for providing other cross-border services and making overseas investment.

    七、加大财税支持力度。积极研究支持注册会计师行业“走出去”的财政政策,加快研究事务所境外发展、对外合作等资金支持政策措施。财政、税务部门积极研究支持事务所“走出去”的税收政策。事务所承办审计鉴证、管理咨询、技术性业务流程设计(包括企业内部管理、业务运作以及供应管理等方面的数据库管理和信息化服务)等离岸服务外包业务,以及提供其它跨境服务、开展境外投资等,享受国家规定的税收优惠政策。

8. It is a must to actively provide financial and foreign exchange support. Relevant financial institutions shall make active efforts to develop policy measures supporting Firms to "go global". Foreign exchange administrations shall provide support for the Firms that are approved to establish overseas agencies or carry out overseas operations by relevant authorities when they open overseas foreign exchange accounts, simplify the formalities for foreign exchange examination and approval, and relax the restrictions on the use of foreign exchange, so as to guarantee and facilitate the overseas development of the Firms. Export credit insurance companies shall provide active support and services and develop related types of insurance.

    八、积极提供金融外汇支持。有关金融机构积极研究、探索支持事务所“走出去”的政策措施。外汇管理部门为经有关部门批准在境外设立机构或从事境外业务的事务所开立境外外汇账户提供支持,简化外汇审批手续,放宽用汇使用限制,为其发展境外业务提供保障和便利。出口信用保险公司积极提供支持和服务,研究开发相关险种。

9. It is required to simplify the border entry/exit formalities. Competent commerce departments shall, in conjunction with public security organs, simplify the border entry/exit formalities for practitioners of the Firms in accordance with the law.

    九、简化出入国(境)手续。商务会同公安等主管部门依法简化事务所执业人员的出入国(境)手续。

10. The environment for CPAs' practice shall be continuously improved. On the basis of fully playing the subjective awareness and initiative of CPAs and Firms, more innovations on mechanisms and technologies shall be made under the guidance of the market demand. It is important to further cultivate internationalized talents for the CPA profession, guide and help the Firms to establish internal governance mechanisms that meet the needs of internationalized development, and actively provide various supportive services such as technical consulting, overseas liaison and information notification for the Firms that carry out business operations overseas, so as to promote the Firms to become bigger and stronger. More efforts shall be made to improve the market environment for CPAs' practice, reduce unnecessary qualification restrictions, industrial segmentation, and market barriers, and create a policy and legal environment that is conducive to the development of international markets by the Firms.

Ministry of Commerce

Ministry of Public Security

Ministry of Finance

People's Bank of China

State-Owned Assets Supervision and Administration Commission of the State Council

General Administration of Customs

State Administration of Taxation

China Securities Regulatory Commission

State Administration of Foreign Exchange

December 26, 2007

    十、不断改善执业市场环境。在充分发挥广大注册会计师和事务所主体意识和首创精神的前提下，以市场需求为导向，不断实现机制创新和技术创新。进一步加强注册会计师行业国际化人才培养工作，指导和帮助事务所构建适应国际化发展需要的内部治理机制建设，积极为在境外发展的事务所提供技术咨询、境外联络、信息通报等各类支持性服务，大力推动事务所做大做强。要不断改善执业市场环境，减少不必要的资格限制、行业分割和市场壁垒，创造有利于事务所开拓国际市场的政策法律环境。

  商务部

  公安部

  财政部

  人民银行

  国资委

  海关总署

  税务总局

  证监会

  外汇局

  二00七年十二月二十六日