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1.单笔等值5万美元以上的服务贸易外汇收支银行如何审核单证？ 答：银行办理服务贸易外汇收支业务，应按照〘国家外汇管理局关于印发<经常项目外汇业务指引（2020年版）>的通知〙（汇发〔2020〕14号，以下简称“14号文”）相关规定对交易单证的真实性及其与外汇收支的一致性进行合理审查，确认交易单证所列的交易主体、金额、性质等要素与其申请办理的外汇收支相一致。单笔等值5万美元以上的服务贸易外汇收支，银行应按照14号文第四十八条和第四十九条规定进行审核。 2.境内机构是否可以向国际运输或国际运输代理企业境内外汇划转运费？ 答：可以。根据14号文第五十条规定，境内机构（含海关特殊监管区域内企业）向国际运输或国际运输代理企业境内外汇划转运费及相关费用，由办理境内外汇划转业务的划出方银行按展业原则审核交易单证。按照〘中华人民共和国外汇管理条例〙（国务院令2008年第532号）第五十二条规定，境内机构是指中华人民共和国境内的国家机关、企业、事业单位、社会团体、部队等，外国驻华外交领事机构和国际组织驻华代表机构除外。 3.服务贸易项下代垫或分摊费用的期限如何理解？ 答：服务贸易项下代垫或分摊费用的期限是指从代垫或分摊行为实际发生之日与偿还代垫或分摊的收付汇日期之间的期限。对于境内机构发生的期限在一年以上的或非关联关系境内外机构间代垫分摊业务，根据14号文第一百八十七条规定，可由所在地外汇局集体审议或个案审批处理。 4.14号文适用服务贸易跨境人民币业务吗？ 答：服务贸易跨境人民币业务按照跨境人民币相关业务规定办理。 5.境外个人如何办理服务贸易、收益和经常转移项下购汇业务？ 答：境外个人办理服务贸易、收益和经常转移项下购汇业务，应按照个人外汇管理有关规定办理。境外个人将其从境内取得的服务贸易、收益和经常转移项下的人民币收入购汇汇出的，可凭境外个人本人身份证件和有交易额的相关证明材料（含税务凭证）办理，其中，税务凭证包括由税务部门出具的〘服务贸易等项目对外支付税务备案表〙（含电子备案信息）或 完税证明或免税证明等材料。 6.服务贸易项下预收预付如何界定？ 答：服务贸易项下预收预付是指服务费用的资金收付在服务发生前的交易行为。银行可结合具体业务性质进行判断。根据14号文第四十九条和第五十三条规定，对于服务贸易项下预收预付款，银行应确认交易真实性、合规性和合理性后办理，并按要求进行申报。 7.银行凭电子或纸质税务备案表办理服务贸易付汇业务时，申报信息填写应注意哪些方面？ 答：根据14号文第五十三条规定，银行凭电子或纸质税务备案表办理服务贸易付汇业务，应在申报凭证的交易附言栏目中标明“SWBA+备案表编号后六位”。一笔交易对应多个税务备案表的，“SWBA+备案表编号后六位”用逗号间隔。其中，“SWBA”为大写字母，“+”号无需写在附言里。例如：SWBA123456或SWBA123456， SWBA456789等。 8.境内免税商品经营单位和免税商店存入和提取外币现钞，应如何办理？ 答：根据14号文第八十一条规定，境内免税商品经营单位和免税商店销售免税商品的外汇交易，境内机构可以收取外币现钞；第一百五十五条规定，免税商品经营单位和免税商店销售免税商品收入的外币现钞，可以存入其经常项目外汇账户。除14号文第八十二条（一）至（四）款所列情况外，免税商品经营单位和免税商店确需提取外币现钞，应到所在地外汇局办理登记手续。 9.银行向外汇局报送的境内机构外币现钞存取数据范围具体包含哪些内容？ 答：根据〘国家外汇管理局关于发布〖金融机构外汇业务数据采集规范（1.2版）〗的通知〙（汇发〔2019〕1号）有关规定，银行报送的境内机构外币现钞存取数据范围包括：一是境内机构经由银行将机构外币现钞结汇和将机构外币现钞存入账户的数据；二是境内机构经由银行先购汇再直接提取外币现钞和从外汇账户提取外币现钞的数据。此外，兑换特许业务经营机构在银行发生的存取外币现钞数据也需向外汇局报送。 10.外币现钞账户撤销后银行报送境内机构外币现钞存取数据应注意什么？ 答：根据〘国家外汇管理局关于精简外汇账户的通知〙（汇发〔2019〕29号）有关规定，经常项目-外币现钞账户（以下简称外币现钞账户）并入经常项目-外汇结算账户管理，境内机构不再通过外币现钞账户办理提钞和存钞业务。银行报送外币现钞存取数据要求不变，对于特殊情况的外币现钞存取业务，银行应做好相关业务台账登记工作。 11.存放境外的服务贸易外汇资金调回境内同名经常项目外汇账户，银行是否需要审核交易单证？ 答：经外汇局登记备案过的境外账户资金调回境内同名经常项目外汇账户，银行无需审核交易单证。根据14号文第一百六十一条和第一百六十三条规定，境内机构外汇资金存放境外，应开立存放境外外汇账户，该账户开立前应向所在地外汇局申请办理开户登记手续。外汇资金从上述境外存放账户调回时，如果调回至境内的账户为同名经常项目外汇账户或外汇资金集中运营管理账户，银行可不审核交易单证，但应与境内机构确认资金性质。同时，境内机构将存放在境外的服务贸易外汇收入调回境内时，应进行国际收支统计间接申报，具体申报在“货币和存款收回--收回或调回存放境外存款本金”项下，国际收支交易编码为“801031”。 2020-10-20/dalian/2020/1020/1212.html
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外汇局大连市分局认真贯彻落实国家外汇管理局防范化解重大金融风险决策部署，强化银行管理，引导银行向实体经济用劲，加强诚信宣传，坚决打击虚假欺骗性交易，稳妥有序处置非法网络炒汇平台，有力维护了辖区外汇市场秩序。 2020-10-26/dalian/2020/1026/1217.html
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为贯彻落实中央关于加快建设法治政府的有关要求，深入推进依法行政，日前，国家外汇管理局修订发布《国家外汇管理局行政复议程序》（国家外汇管理局公告〔2020〕第2号，以下简称《复议程序》）。 《复议程序》共二十一条，修订重点包括以下内容： 一是规范外汇行政复议工作程序。依据《中华人民共和国行政复议法》等法律法规，结合外汇管理部门实践，细化从复议申请、受理、审查到作出复议决定等行政复议实施程序，保障复议程序合法规范有序。 二是强化对行政复议的权力约束和监督。贯彻落实中央有关要求，完善行政复议决定集体审议等内容。 三是删除与现行外汇管理政策不相适应的内容。如涉及进出口收付汇核销等的条款。 四是充分保障申请人的合法权益。外汇行政复议机关履行行政复议职责，遵循合法、公正、公开、及时、便民的原则，坚持有错必纠，保障法律、法规的正确实施。 《复议程序》自公布之日起施行。《国家外汇管理局关于发布<国家外汇管理局行政复议程序>的通知》（汇发〔2002〕80号）同时废止。（完） 2020-10-29/ningxia/2020/1029/1466.html
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见附件。 附件1：各种货币对美元折算率（2020年10月30日） 2020-10-30/safe/2020/1030/17443.html
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问：个人可以委托近亲属代为办理年度便利化额度内的结汇和购汇吗？ 答：根据《国家外汇管理局关于印发<经常项目外汇业务指引（2020年版）>的通知》（汇发〔2020〕14号）附件1第六十一条规定，个人可委托近亲属代为办理年度便利化额度内的结汇和购汇。办理时需提供委托人和受托人的有效身份证件、委托书以及近亲属关系说明材料等。本指引所称近亲属，是指配偶、父母、子女、兄弟姐妹、祖父母、外祖父母、孙子女、外孙子女。近亲属关系说明材料包括户口本、结婚证、出生证等。确无法提供近亲属关系说明材料的，可以近亲属关系承诺函替代。 2020-10-30/tianjin/2020/1030/1527.html
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问：服务贸易项下代垫或分摊费用的期限如何理解？ 答：服务贸易项下代垫或分摊费用的期限是指从代垫或分摊行为实际发生之日与偿还代垫或分摊的收付汇日期之间的期限。对于境内机构发生的期限在一年以上的或非关联关系境内外机构间代垫分摊业务，根据《国家外汇管理局关于印发〈经常项目外汇业务指引（2020版）〉的通知》（汇发〔2020〕14号）第一百八十七条规定，可由所在地外汇局集体审议或个案审批处理。 2020-10-28/ningxia/2020/1028/1463.html
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问：《国家外汇管理局关于印发〈经常项目外汇业务指引（2020版）〉的通知》（汇发〔2020〕14号）适用服务贸易跨境人民币业务吗？ 答：服务贸易跨境人民币业务按照跨境人民币相关业务规定办理。 2020-10-28/ningxia/2020/1028/1464.html
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In September 2020, China’s international trade in goods and services recorded receipts of RMB 1716.1 billion and payments of RMB 1558.8 billion based on statistics of balance of payments (BOP), registering a surplus of RMB 157.3 billion. Specifically, trade in goods registered receipts of RMB 1575.8 billion, payments of RMB 1321 billion, recording a surplus of RMB 254.8 billion; trade in services recorded receipts of RMB 140.3 billion, payments of RMB 237.7 billion, resulting in a deficit of RMB 97.4 billion. In the US dollar terms, in September 2020, China's BOP-based receipts and payments of international trade in goods and services were USD 251.8 billion and USD 228.7 billion respectively, registering a surplus of USD 23.1 billion. Specifically, the receipts and payments from trade in goods were USD 231.2 billion and USD 193.8 billion respectively, resulting in a surplus of USD 37.4 billion. Trade in services registered receipts and payments of USD 20.6 billion and USD 34.9 billion respectively, recording a deficit of USD 14.3 billion.(End) International Trade in Goods and Services of China (Based on the BOP statistics) September 2020 Item In 100 million of RMB In 100 million of USD Goods and services 1573 231 Credit 17161 2518 Debit -15588 -2287 1. Goods 2548 374 Credit 15758 2312 Debit -13210 -1938 2. Services -974 -143 Credit 1403 206 Debit -2377 -349 2.1Manufacturing services on physical inputs owned by others 71 10 Credit 74 11 Debit -4 -1 2.2Maintenance and repair services n.i.e 23 3 Credit 45 7 Debit -22 -3 2.3Transport -270 -40 Credit 336 49 Debit -607 -89 2.4Travel -679 -100 Credit 70 10 Debit -749 -110 2.5Construction 54 8 Credit 98 14 Debit -44 -6 2.6Insurance and pension services -40 -6 Credit 39 6 Debit -79 -12 2.7Financial services 3 0 Credit 24 3 Debit -21 -3 2.8Charges for the use of intellectual property -236 -35 Credit 51 8 Debit -287 -42 2.9Telecommunications, computer and information services 43 6 Credit 226 33 Debit -183 -27 2.10Other business services 120 18 Credit 424 62 Debit -304 -45 2.11Personal, cultural, and recreational services -8 -1 Credit 8 1 Debit -15 -2 2.12Government goods and services n.i.e -56 -8 Credit 8 1 Debit -64 -9 Notes: 1. The trade in goods and services in this table refers to the transactions between residents and non-residents, based on the same standard as that for BOP statement. The monthly data are preliminary and may be inconsistent with the quarterly data in the BOP statement. 2. The data on international trade in goods and services are prepared in USD, and the RMB data for the current month is derived by converting the USD data at the monthly average central parity rate of the RMB against the USD. 3. This table employs rounded-off numbers. Definition of Indicators: Goods and Services: refers to the trade in goods and services between residents and non-residents, which is based on the same standard as that for the BOP statement. 1. Goods: refers to transactions in goods whereby the economic ownership is transferred between the Chinese residents and non-residents. The credit side records export of goods, while the debit side records import of goods. The data of goods account are mainly from the customs statistics of imports and exports, but differ from the statistics of the customs mainly in the following aspects: first, the goods in the BOP statement only reflect the goods whose ownership has been transferred (e.g. goods under the trade modes such as general trade and processing trade with imported materials), while the goods whose ownership is not transferred (e.g. manufacturing services with supplied materials or with exported materials) are included in the statistics of trade in services instead of the statistics of trade in goods; second, as required by the BOP statistics, the goods imported and exported are valued on the FOB basis, but as required by the customs, the goods exported are valued on the FOB basis, whereas goods imported are on the CIF basis. Therefore, for the purpose of the BOP statistics, the international transport and insurance premiums are taken out from the value of imported goods and included in the trade in services; and third, the data on net export of goods in merchanting which are not included in the customs statistics are supplemented. 2. Services: includes manufacturing services on physical inputs owned by others, maintenance and repair services n.i.e, transport, travel, construction, insurance and pension services, financial services, charges for the use of intellectual property, telecommunications, computer and information services, other business services, personal, cultural and recreational services, and government goods and services n.i.e. The credit side records services supplied, while the debit side records services received. 2.1 Manufacturing services on physical owned by others: processor only provides processing, assembly, packaging and other services and charges service fee from the owner, while the ownership of the goods is not transferred between the owner and the processor. The credit side records the manufacturing services supplied by the Chinese residents on physical inputs owned by non-residents, and vice versa for debit side. 2.2 Maintenance and repair services: refer to the maintenance and repair services supplied by residents to non-residents or vice versa on goods and equipment (such as vessel, aircraft, and other transportation facility) owned by the receiving party. The credit side records the maintenance and repair services supplied by the Chinese residents to non-residents, and vice versa for debit side. 2.3 Transport: refers to the process of transporting people and goods from one place to another, and the relevant supporting and auxiliary services, as well as postal and delivery services. The credit side records the international transport, postal and delivery services supplied by residents to non-residents, and vice versa for debit side. 2.4 Travel: refers to goods consumed and services purchased by travelers in various economies as non-residents. The credit side records the goods and services provided by the Chinese residents to non-residents who have stayed in China for less than one year, as well as non-residents studying abroad and seeking medical treatment for indefinite period of stay. The debit side records the goods and services purchased by the Chinese residents when traveling, studying or seeking medical services abroad from non-residents. 2.5 Construction services: refer to the establishment, renovation, maintenance or expansion of fixed assets in the form of buildings, land improvement, roads, bridges and dams and other engineering buildings of engineering nature, relevant installation, assembly, painting, pipeline construction, demolition and project management, as well as site preparation, measurement and blasting and other special services. The credit side records the construction services provided by the Chinese residents outside the economic territory. The debit side records the construction services received by the Chinese residents in the Chinese economic territory from non-residents. 2.6 Insurance and pension services: refers to various insurance services and commission to agents related with insurance transaction. The credit side records the life insurance and annuity, non-life insurance, reinsurance, standardized guarantee services and relevant supporting services supplied by the Chinese residents to non-residents, and vice versa for debit side. 2.7 Financial services: refer to financial intermediation and supporting services, excluding those covered by insurance and pension services. The credit side records the financial intermediation and supporting services supplied by the Chinese residents to non-residents, and vice versa for debit side. 2.8 Charges for the use of intellectual property: refer to licensed use of intangible, non-productive/non-financial assets and exclusive rights between residents and non-residents and the licensed use of existing original works or prototypes. The credit side records the intellectual property-related services supplied by the Chinese residents to non-residents, and vice versa for debit side. 2.9 Telecommunications, computer and information services: refer to communications services between residents and non-residents and transactions of services related to computer data and news, excluding commercial services delivered via telephone, computer and Internet. The credit side records the telecommunications, computer and information services supplied by residents to non-residents, and vice versa for debit side. 2.10 Other business services: refer to other types of services between residents and non-residents, including research and development services, professional and management consulting services, technical and trade-related services. The credit side records the other business services supplied by the Chinese residents to non-residents, and vice versa for debit side. 2.11 Personal, cultural and recreational services: refer to transactions of personal, cultural and recreational services between residents and non-residents, including audiovisual and related services (films, radio, television programs and music recordings) and other personal, cultural and recreational services (health, education, etc.). The credit side records the related services supplied by the Chinese residents to non-residents, and vice versa for debit side. 2.12 Government goods and services n.i.e: refer to various goods and services provided and purchased by governments and international organizations not included in other categories of goods and services. The credit side records the goods and services not included elsewhere and supplied by the Chinese residents to non-residents, and vice versa for debit side. 2020-10-30/en/2020/1030/1767.html
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2020年9月，我国国际收支口径的国际货物和服务贸易收入17161亿元，支出15588亿元，顺差1573亿元。其中，货物贸易收入15758亿元，支出13210亿元，顺差2548亿元；服务贸易收入1403亿元，支出2377亿元，逆差974亿元。 按美元计值，2020年9月，我国国际收支口径的国际货物和服务贸易收入2518亿美元，支出2287亿美元，顺差231亿美元。其中，货物贸易收入2312亿美元，支出1938亿美元，顺差374亿美元；服务贸易收入206亿美元，支出349亿美元，逆差143亿美元。（完） 中国国际货物和服务贸易（国际收支口径） 2020年9月 项目 按人民币计值 （亿元） 按美元计值 （亿美元） 货物和服务贸易差额 贷方 借方 1573 231 17161 2518 -15588 -2287 1.货物贸易差额 贷方 借方 2548 374 15758 2312 -13210 -1938 2.服务贸易差额 -974 -143 贷方 1403 206 借方 -2377 -349 2.1加工服务差额 71 10 贷方 74 11 借方 -4 -1 2.2维护和维修服务差额 23 3 贷方 45 7 借方 -22 -3 2.3运输差额 -270 -40 贷方 336 49 借方 -607 -89 2.4旅行差额 -679 -100 贷方 70 10 借方 -749 -110 2.5建设差额 54 8 贷方 98 14 借方 -44 -6 2.6保险和养老金服务差额 -40 -6 贷方 39 6 借方 -79 -12 2.7金融服务差额 3 0 贷方 24 3 借方 -21 -3 2.8知识产权使用费差额 -236 -35 贷方 51 8 借方 -287 -42 2.9电信、计算机和信息服务差额 43 6 贷方 226 33 借方 -183 -27 2.10其他商业服务差额 120 18 贷方 424 62 借方 -304 -45 2.11个人、文化和娱乐服务差额 -8 -1 贷方 8 1 借方 -15 -2 2.12别处未提及的政府服务差额 -56 -8 贷方 8 1 借方 -64 -9 注： 1. 本表所称货物和服务贸易与国际收支平衡表中的货物和服务口径一致，是指居民与非居民之间发生的交易。月度数据为初步数据，可能与国际收支平衡表中的季度数据不一致。 2. 国际货物和服务贸易数据按美元编制，当月人民币计值数据由美元数据按月均人民币对美元中间价折算得到。 3. 本表计数采用四舍五入原则。 指标解释： 货物和服务贸易：是指居民与非居民之间发生的货物贸易和服务贸易交易，与国际收支平衡表的口径相同。 1．货物贸易: 指经济所有权在我国居民与非居民之间发生转移的货物交易。贷方记录货物出口，借方记录货物进口。货物账户数据主要来源于海关进出口统计，但与海关统计存在以下主要区别：一是国际收支中的货物只记录所有权发生了转移的货物（如一般贸易、进料加工贸易等贸易方式的货物），所有权未发生转移的货物（如来料加工或出料加工贸易）不纳入货物统计，而纳入服务贸易统计；二是计价方面，国际收支统计要求进出口货值均按离岸价格记录，海关出口货值为离岸价格，但进口货值为到岸价格，因此国际收支统计从海关进口货值中调出国际运保费支出，并纳入服务贸易统计；三是补充了海关未统计的转手买卖下的货物净出口数据。 2．服务贸易：包括加工服务，维护和维修服务，运输，旅行，建设，保险和养老金服务，金融服务，知识产权使用费，电信、计算机和信息服务，其他商业服务，个人、文化和娱乐服务以及别处未提及的政府服务。贷方记录提供的服务，借方记录接受的服务。 2.1加工服务：又称“对他人拥有的实物投入的制造服务”，指货物的所有权没有在所有者和加工方之间发生转移，加工方仅提供加工、装配、包装等服务，并从货物所有者处收取加工服务费用。贷方记录我国居民为非居民拥有的实物提供的加工服务。借方记录我国居民接受非居民的加工服务。 2.2维护和维修服务：指居民或非居民向对方所拥有的货物和设备（如船舶、飞机及其他运输工具）提供的维修和保养工作。贷方记录我国居民向非居民提供的维护和维修服务。借方记录我国居民接受的非居民维护和维修服务。 2.3运输：指将人和物体从一地点运送至另一地点的过程以及相关辅助和附属服务，以及邮政和邮递服务。贷方记录居民向非居民提供的国际运输、邮政快递等服务。借方记录居民接受的非居民国际运输、邮政快递等服务。 2.4旅行：指旅行者在其作为非居民的经济体旅行期间消费的物品和购买的服务。贷方记录我国居民向在我国境内停留不足一年的非居民以及停留期限不限的非居民留学人员和就医人员提供的货物和服务。借方记录我国居民境外旅行、留学或就医期间购买的非居民货物和服务。 2.5建设服务：指建筑形式的固定资产的建立、翻修、维修或扩建，工程性质的土地改良、道路、桥梁和水坝等工程建筑，相关的安装、组装、油漆、管道施工、拆迁和工程管理等，以及场地准备、测量和爆破等专项服务。贷方记录我国居民在经济领土之外提供的建设服务。借方记录我国居民在我国经济领土内接受的非居民建设服务。 2.6保险和养老金服务：指各种保险服务，以及同保险交易有关的代理商的佣金。贷方记录我国居民向非居民提供的人寿保险和年金、非人寿保险、再保险、标准化担保服务以及相关辅助服务。借方记录我国居民接受非居民的人寿保险和年金、非人寿保险、再保险、标准化担保服务以及相关辅助服务。 2.7金融服务：指金融中介和辅助服务，但不包括保险和养老金服务项目所涉及的服务。贷方记录我国居民向非居民提供的金融中介和辅助服务。借方记录我国居民接受非居民的金融中介和辅助服务。 2.8知识产权使用费：指居民和非居民之间经许可使用无形的、非生产/非金融资产和专有权以及经特许安排使用已问世的原作或原型的行为。贷方记录我国居民向非居民提供的知识产权相关服务。借方记录我国居民使用的非居民知识产权服务。 2.9电信、计算机和信息服务：指居民和非居民之间的通信服务以及与计算机数据和新闻有关的服务交易，但不包括以电话、计算机和互联网为媒介交付的商业服务。贷方记录本国居民向非居民提供的电信服务、计算机服务和信息服务。借方记录本国居民接受非居民提供的电信服务、计算机服务和信息服务。 2.10其他商业服务: 指居民和非居民之间其他类型的服务，包括研发服务，专业和管理咨询服务，技术、贸易相关等服务。贷方记录我国居民向非居民提供的其他商业服务。借方记录我国居民接受的非居民其他商业服务。 2.11个人、文化娱乐服务:指居民和非居民之间与个人、文化和娱乐有关的服务交易，包括视听和相关服务（电影、收音机、电视节目和音乐录制品），其他个人、文化娱乐服务（健康、教育等）。贷方记录我国居民向非居民提供的相关服务。借方记录我国居民接受的非居民相关服务。 2.12别处未提及的政府服务：指在其他货物和服务类别中未包括的政府和国际组织提供和购买的各项货物和服务。贷方记录我国居民向非居民提供的别处未涵盖的货物和服务。借方记录我国居民向非居民购买的别处未涵盖的货物和服务。 2020-10-30/safe/2020/1030/17442.html
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为贯彻落实中央“六稳”“六保”任务，强化诚信宣传教育，营造放心消费和诚信营商环境，国家外汇管理局石嘴山市中心支局联合辖区外汇银行开展了全方位、多层次的“诚信兴商宣传月”活动。在活动中，宣传人员以“诚信经营保稳定 合规用汇促发展”为主题，通过银行网点宣传、进企业宣传、线上宣传等形式，展示了外汇领域“放管服”改革便民利民举措，普及了合规用汇知识，介绍了非法网络炒汇、跨境赌博、地下钱庄等非法跨境金融活动形式及案例，使社会公众加深了风险防范意识，为各项外汇便利化政策落地实施、增强市场主体信心营造了良好的舆论氛围。 2020-10-30/ningxia/2020/1030/1467.html