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为提高外汇管理数据发布透明度，进一步方便社会公众获取和使用国际收支及相关数据，现公布《2021年国家外汇管理局主要统计数据发布时间表》（详见附件）。 附件：2021年国家外汇管理局主要统计数据发布时间表 2021-01-18/xiamen/2021/0118/1642.html
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服务贸易外汇管理政策问答（二） 2021-01-19/safe/2021/0119/18068.html
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为贯彻落实国务院深化“放管服”改革要求，规范外汇管理行政许可行为，国家外汇管理局对《国家外汇管理局关于外汇管理行政审批有关工作事项的通知》（汇发〔2015〕31号）进行修订，形成《国家外汇管理局行政许可实施办法》，现予印发，请遵照执行。 请你分局（外汇管理部）收到本通知后，立即转发辖内中心支局、支局予以落实，同时做好指导工作。 特此通知。 附件：国家外汇管理局行政许可实施办法 国家外汇管理局 2021年1月11日 2021-01-21/qingdao/2021/0121/1843.html
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问：境内商务服务公司为海外公司在境内提供临时办公场所、会议场所和办公设备商务租赁服务，收取相应费用，则该项收入应如何申报？ 答：①如境内公司为境外公司提供办公场所、会议场所和办公设备而收取的费用为租金，应申报在“223010服务贸易-旅行-公务及商务旅行”项下。 ②如境内公司为境外公司提供办公场所、会议场所、办公设备及人员而收取的费用为中介服务费，应申报在“228050服务贸易-其他商业服务-货物或服务交易佣金及相关服务”项下，交易附言注明：会议场地租赁中介费。 2021-01-22/tianjin/2021/0122/1584.html
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问：某香港公司委托境内企业加工模具，原料和图纸由香港公司驻深圳办事处提供，加工好模具交给境内办事处，办事处将模具携带出境，模具加工费由香港公司从境外汇入，该模具加工费应如何申报？ 答：境内办事处将模具携带出境不报关，加工费由香港公司从境外汇入，应申报在“122990货物贸易-未纳入海关统计的货物贸易-其他未纳入海关统计的货物贸易”项下，交易附言注明：不报关模具加工费。 2021-01-21/tianjin/2021/0121/1583.html
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中关村中心支局辖内企业名录（截止2020年12月） 2021-01-21/beijing/2021/0121/1470.html
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As shown in the statistics of the State Administration of Foreign Exchange (SAFE), in December 2020, the amount of foreign exchange settlement and sales by banks was RMB 1659.7 billion and RMB 1224.0 billion, respectively, with a surplus of RMB 435.8 billion. In the US dollar terms, the amount of foreign exchange settlement and sales by banks was USD 253.7 billion and USD 187.1 billion, respectively, with a surplus of USD 66.6 billion. During January to December 2020, the accumulative amount of foreign exchange settlement and sales by banks was RMB 14100.8 billion and RMB 13022.5 billion, respectively, with an accumulative surplus of RMB 1078.3 billion. In the US dollar terms, the accumulative amount of foreign exchange settlement and sales by banks was USD 2049.3 billion and USD 1890.5 billion, respectively, with an accumulative surplus of USD 158.7 billion. In December 2020, the amount of cross-border receipts and payments by non-banking sectors was RMB 3435.1 billion and RMB 3081.5 billion, respectively, with a surplus of RMB 353.6 billion. During January to December 2020, the accumulative amount of cross-border receipts and payments by non-banking sectors was RMB 30339.4 billion and RMB 29554.8 billion, respectively, with an accumulative surplus of RMB 784.6 billion. In the US dollar terms, in December 2020, the amount of cross-border receipts and payments by non-banking sectors was USD 525.1 billion and USD 471.0 billion, respectively, with a surplus of USD 54.0 billion. During January to December 2020, the accumulative amount of cross-border receipts and payments by non-banking sectors was USD 4412.4 billion and USD 4295.5 billion, respectively, with an accumulative surplus of USD 116.9 billion. Addendum: Glossary and relevant definitions Balance of payments (BOP) refers to all economic transactions between residents and non-residents. Foreign exchange settlement and sales by banks refers to settlement and sale transaction that bank executes for customers and for the banks themselves, including statistic data on settlements of forward contracts for foreign exchange settlement and sales and the exercises of option, and excluding the transactions in the interbank foreign exchange market. The statistic reporting date of Foreign exchange settlement and sales by banks should be the trade day of the Foreign exchange settlement and sales transaction. By definition, foreign exchange settlement means foreign exchange holders sell foreign exchange to designated foreign exchange bank, and foreign exchange sales means designated bank sells foreign exchange to foreign exchange buyers. The net position of foreign exchange settlement and foreign exchange sales could be position squared through transactions on the inter-bank foreign exchange market, and it is one of the major contributors to the country’s foreign exchange reserve fluctuation, though it is not equal to net change in foreign exchange reserves during the same period Unlike the principle of balance-of-payments statistics, which cover the transactions between residents and non-residents, foreign exchange settlement and sales by banks only cover transactions of RMB and foreign currencies between banks and customers or on banks for themselves. The newly signed contract amount of forward foreign exchange settlement and sales refers to the binding forward contract between designated foreign exchange bank and client that predetermines foreign exchange currency, amount, exchange rate and tenor which to be executed upon maturity. The newly signed forward contract enables corporate to lock in advance the exchange rate for the purchase or sale of a currency on a future date to manage relevant foreign exchange risk arising from RMB volatility. In general, bank will hedge its foreign exchange risk exposures arise from the newly signed forward contract in the Interbank foreign exchange market. For example, when bank has net foreign exchange long position, bank will short the equivalent amount of foreign exchange in the Interbank foreign exchange market in advance, or vice versa. Therefore, the newly signed contract amount of forward foreign exchange settlement and sales is also one of contributors to China’s foreign exchange reserve fluctuation. The unwind amount of forward foreign exchange settlement and sales refers to, where client is unable to perform the original forward contract due to change in its real demand, client to fully or partially close its forward position by executing another deal with opposite direction to the original contract. The rolling amount of forward foreign exchange settlement and sales refers to client to adjust the settlement date of original contract due to change in its real demand. The outstanding amount of forward foreign exchange settlement and sales by the end of the current period refers to the total amount of forward contracts accumulated from all non-matured forward contracts with client. The newly signed contract amount and the outstanding amount should satisfy the equation that: the outstanding amount of forward foreign exchange settlement and sales by the end of the current period = the outstanding amount of forward foreign exchange settlement and sales at the end of the previous period + the newly signed contract amount of forward foreign exchange settlement and sales for the period - settlements of forward contracts for foreign exchange settlement and sales for the period - the unwind amount of forward foreign exchange settlement and sales for the period. The net Delta exposure of outstanding options refers to the implied foreign exchange spot risk exposure from outstanding option contracts that bank executed with client. Bank shall hedge such risk in the foreign exchange market for risk management during deal life cycle. The cross-border receipts and payments by non-banking sectors refers to the receipts and payments between domestic non-banking sectors (including institutional and individual residents) and non-residents through domestic banks, excluding receipts and payments in cash. In particular, the statistics includes cross-border receipts and payments between non-banking sectors and non-residents through domestic banks (including RMB and foreign currency), and domestic receipts and payments between non-banking sectors and non-residents through domestic banks (temporarily excluding domestic receipts and payments in RMB between individual residents and non-resident individuals). Data are collected when customers conduct receipts and payments with non-resident counterparties at domestic banks. Specifically, the receipts refer to the capital of non-banking sectors received from non-residents via domestic banks; the payments refer to the capital of non-banking sectors paid to non-residents via domestic banks. The cross-border receipts and payments by non-banking sectors is based on cash basis, different from the accrual basis required by the Balance of Payments Statistics. The statistics merely reflects the cash flows between non-banking sectors and non-residents and does not include barter transactions or transactions with non-residents conducted by the banks themselves. Therefore, the scope of the statistics is narrower than that of the Balance of Payments Statistics. 2021-01-22/en/2021/0121/1791.html
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为贯彻落实国务院深化“放管服”改革要求，规范外汇管理行政许可行为，日前，国家外汇管理局发布2021年第1号公告，出台《国家外汇管理局行政许可实施办法》（以下简称《实施办法》）。 《实施办法》主要内容包括：一是根据《中华人民共和国行政许可法》，进一步规范行政许可申请、受理、审查、决定、听证等流程。二是结合“互联网+政务服务”工作推进情况，增加在线办理行政许可等内容。三是简化行政许可材料要求，明确依法能够通过相关部门间信息共享获得或外汇管理系统内部获取的材料，不再要求申请人提交。四是规范行政许可公开工作，明确行政许可决定信息公开要求。 《实施办法》自2021年2月1日起施行。《国家外汇管理局关于外汇管理行政审批有关工作事项的通知》（汇发〔2015〕31号）同时废止。（完） 2021-01-20/ningxia/2021/0120/1531.html
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问：银行如何办理特别纳税调整下的跨国公司利润补偿外汇收支业务？ 答：为便利跨国公司相关业务办理，现就银行审单和申报方式明确如下： 一是企业按转让定价方式办理利润补偿外汇收支业务。银行应根据《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，以下简称14号文）规定，按照展业原则，审核税务部门或海关部门相关书面文件、利润调整协议、发票等材料，对交易的真实性、合规性及其与外汇收支的一致性进行合理审核，按原贸易方式（货物贸易或服务贸易）办理相关外汇收支业务。 二是企业按成本分摊方式办理利润补偿外汇收支业务。银行应根据14号文规定，按照展业原则，审核具有相关权责条款的分销协议、财务报告及发票等材料，对交易的真实性、合规性及其与外汇收支的一致性进行合理审核，并按照“与保险无关的赔偿”申报在“424000其他二次收入（经常转移）”项下。 三是企业按其他方式办理利润补偿外汇收支业务。银行应根据14号文规定，按照展业原则审慎办理相关业务。 对于单笔等值5万美元以下（含）的利润补偿外汇收支业务，银行在办理时原则上可不审核交易单证。 2021-01-21/ningxia/2021/0121/1532.html
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为贯彻落实国务院深化“放管服”改革要求，规范外汇管理行政许可行为，国家外汇管理局对《国家外汇管理局关于外汇管理行政审批有关工作事项的通知》（汇发〔2015〕31号）进行修订，形成《国家外汇管理局行政许可实施办法》，现予印发，请遵照执行。 请你分局（外汇管理部）收到本通知后，立即转发辖内中心支局、支局予以落实，同时做好指导工作。 特此通知。 附件：国家外汇管理局行政许可实施办法 国家外汇管理局 2021年1月11日 2021-01-20/ningxia/2021/0120/1530.html