中外合资、合作经营企业中方投资者的外汇管理规定(附英文)
国家外汇管理局
中外合资、合作经营企业中方投资者的外汇管理规定(附英文)
1989年1月7日,国家外汇管理局
为加强对中外合资、合作经营企业(以下简称合营企业)中方投资者的外汇管理,促进合营企业健康发展,维护国家利益,特作如下规定:
一、合营企业自取得营业执照之日起,五年之内,其中方投资者的外汇收入享受全额外汇留成。五年之后,按50%的比例留成。
二、合营企业中方人员因业务需要,同外方人员一起出国执行任务的,中方人员在国外的费用按合营企业规定的标准,实行实报实销。
三、合营企业的中方人员单独出国执行任务的,其费用标准可按合营企业规定标准计算,实际使用时比照国家公派出国人员标准执行。
四、根据合营企业规定的标准领取,按国家规定使用的中方人员出国费用的节余部分,可作为合营企业中方投资者的外汇收入,向银行结汇,并持结汇水单到外汇管理部门办理留成。
五、合营企业中方投资者应将中方工作人员应得工资部分的外汇,及中方投资者的劳务、工业产权所得外汇、外汇红利等外汇收入,向银行结汇并持结汇水单到外汇管理部门办理留成。
六、未经外汇管理部门批准,合营企业中方投资者凡有下列行为之一的,外汇管理部门可根据《违反外汇管理处罚施行细则》,视其情节轻重,给予处罚:
1.将按国家规定应结汇的外汇收入存放在合营企业的外汇帐户上,不向国家银行办理结汇的;
2.利用合营企业帐户将应结汇的收入外汇用于进口商品或支付其他费用的;
3.将应结汇的收入外汇存放在境外的。
七、本规定解释权属国家外汇管理局。
八、本规定自一九八九年三月一日起实行。
PROVISIONS GOVERNING THE FOREIGN EXCHANGE OF CHINESE INVESTORS INCHINESE-FOREIGN EQUITY JOINT VENTURES AND CONTRACTUAL JOINT VENTURES
(Promulgated on March 1, 1989)
Whole Doc.
The following Provisions are enacted to strengthen control over the
foreign exchange of Chinese investors in Chinese-foreign equity joint
ventures and contractual joint ventures (hereinafter referred to as joint
ventures), ensure the healthy development of these ventures, and protect
the interests of the State.
Article 1
The Chinese investor in a joint venture may, starting from the day
the joint venture obtains its business licence, retain all the foreign
exchange it earns in the first five-year, and 50% of it after the
five-year period.
Article 2
When Chinese employees of a joint venture go abroad on duty together
with foreign employees out of the need of business, the expenses abroad of
the Chinese employees may be reimbursed for what they have actually spent
according to the standards set by the joint venture.
Article 3
When Chinese employees of a joint venture go abroad on duty alone,
their expenses may be computed according to the standards set by the joint
venture, while the actual sum to be spent shall be computed with reference
to the standards set by the state for those going abroad on public duties.
Article 4
The surplus foreign exchange resulting from the difference between
the sum received according to the standards of joint venture and that
spent abroad by Chinese employees according to the State standards may be
settled with the bank as foreign exchange receipts of the Chinese investor
in the joint venture, which may retain a portion of it by presenting the
exchange memos to and completing the formalities with the exchange control
authorities.
Article 5
The Chinese investor of a joint venture shall settle with the bank
the foreign exchange it has received as wages of the Chinese employees,
and the foreign exchange for its services, from industrial property, as
dividends etc. and may retain a portion of the foreign exchange by
presenting the exchange memos to and completing the formalities with the
exchange control authorities.
Article 6
Unless approved by the exchange control authorities, the Chinese
investor of a joint venture may be punished by the said authorities for
any of the following actions, on the merit of each case and in accordance
with the "Rules for the Implementation of Penalty on Offenses Against
Exchange Control":
(1) Depositing those foreign exchange receipts that are required by
State regulations to be settled with the bank in the foreign exchange
accounts of the joint venture, instead of settling these receipts with the
State bank;
(2) Using such foreign exchange to import commodities or defray other
expenses through the bank accounts of the joint venture; or
(3) Depositing such foreign exchange abroad.
Article 7
The right to interpret these provisions resides in the State
Administration of Exchange Control.
Article 8
These Provisions shall go into effect on March 1, 1989.
“禁止大学生结婚”再质疑
蔡定剑
在4月26日的《南方周末》上,郭光东先生就有关部门发布的
不准在校大学生结婚的规定提出质疑。质疑提出了一个涉及宪政的基
本问题,即在一个法治的社会,宪法和法律规定的公民基本权利,能
否由法规和规章加以限制?什么是对公民权利和自由的合理限制?什
么是违宪、违法的限制?
婚姻自由是宪法规定的公民基本权利。宪法规定公民基本权利的
要义,是要求政府应为实现公民的这些权利提供保障,原则上不允许
政府或任何组织、个人对公民的基本权利加以限制和剥夺。但是,这
并不是说宪法所保护的公民基本权利是可以不加任何限制的。就像宪
法规定公民有游行示威的自由,但法律规定游行示威必须要申报,申
报的目的不应是为了限制,而是为了便于维护秩序。同样,婚姻自由
也不意味着可以无条件地结婚和离婚。
可见,无条件的绝对自由是没有的。问题是所有对公民宪法基本
权利的限制都必须符合三个条件:第一,必要的限制从根本上符合保
护公民权利的目的,而不能为了限制而限制。第二,限制的理由都必
须具有明显、公认的合理性,即该行为必须是有损于他人和社会更大
的利益。第三,对公民基本权利适当、合理的限制只能出于立法机关
制定的法律,其它机关除非得到立法机关或宪法、法律的明确授权,
不得行使此项权利。
以宪法的基本理论来考量在校大学生结婚的问题,可以看出不准
在校大学生和学徒工等群体结婚的规定明显具有不合宪性。宪法规定
公民的婚姻自由,《婚姻法》以具体的规定实现这些权利,这其中包
括对此作出必要的、合理的限制。比如,《婚姻法》规定结婚自由,
但有年龄、疾病和是否近亲结婚等限制。而法律规定以外的其他附加
条件,都被认为与宪法精神和法律相冲突。如果有特殊情况需要进一
步加以限制,应有宪法和法律的明确授权。
比如我国实行民族区域自治制度,民族自治地方的立法机关有权
根据宪法的授权,在制定自治法规时,有权对法律作变通的规定。所
以,有的自治地方《婚姻法实施细则》就降低了结婚的法定婚龄,这
是宪法给予自治地方的权利。这点也正好说明,没有宪法和法律的授
权而变通法律是违宪或违法的。我想重申一条宪法的基本原则:涉及
公民基本权利问题,只能由法律在符合宪法目的情况下作出必要的、
适当的限制,其它的限制都是违宪的。
禁止大学生结婚的规定只是当前我国法规、规章随意限制公民宪
法、法律权利的立法打架现象之一例。去年,我国制定了《立法法》,
对法律冲突的解决规范作了规定。但是,法律冲突的解决只有法律上
的条文是远远不够的,更需要有专门的机关,并有深谙宪法和法律精
神的专家来阐述、解释宪法和法律。设立专门的宪法解释和审查机构,
可以让宪法活起来,从而更好地维护宪法的权威和法制的统一,从根
本上有效地保护公民的基本权利。