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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。 信息来源：国家外汇管理局网站政策问答栏目 2021-08-27/dalian/2021/0827/1382.html
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各种货币对美元折算率（2021年7月30日） 2021-08-27/jilin/2021/0827/1501.html
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问：如何界定从事跨境电子商务的主体是个人或企业？境内个人从事跨境电子商务是否要遵循“谁出口谁收汇，谁进口谁付汇”的原则办理，是否可以通过个人外汇储蓄账户办理结汇，是否有额度限制？ 答：界定从事跨境电子商务的主体是个人还是企业，主要以跨境电子商务实际经营主体提供的证照判断，使用个人身份证件的，按照个人管理。 根据《指引》规定，境内个人从事跨境电子商务，可通过本人外汇账户（包括个人外汇储蓄账户和个人外汇结算账户）办理跨境电子商务外汇结算。对于提供有交易额的证明材料或交易电子信息的跨境电子商务项下结售汇，个人可按实际交易金额办理，不占用个人年度便利化额度。 信息来源：国家外汇管理局网站政策问答栏目 2021-08-27/dalian/2021/0827/1381.html
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2021-08-27http://www.gov.cn/xinwen/2021-08/26/content_5633620.htm
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银行结售汇数据—以人民币和美元计价 银行结售汇数据-分地区（新顺序） 2021-08-27/hubei/2021/0827/1653.html
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7月底以来，为切实落实跨境人民币便利化政策，营造人民币跨境使用良好氛围，人行武汉分行大力组织开展“跨境人民币业务宣传周”活动，突出宣传“本币优先”和“跨境人民币使用更便利”理念，推进疏通跨境人民币使用“最后一公里”。活动开展后，湖北省办理跨境人民币业务的企业数为2160多户，较活动前增加200余户。 活动期间，人行武汉分行向银行和公众推广“跨境人民币业务政策法规随身行”APP。湖北省银行业自律组织配合开展“宣传进地铁”活动，将跨境人民币便利化政策要点在武汉市地铁2号线展板、灯箱广告、地铁电视等密集宣传。湖北省内各级银行机构在本系统网页、公众号等新媒体转载跨境人民币政策、产品，在网点电子屏滚动播放活动宣传语、悬挂宣传横幅、张贴宣传海报，并专设工作人员向客户发放宣传资料、开展咨询讲解。 银行机构结合自身特点开展了特色宣传、营销。国开行湖北省分行在其公众号上发布跨境人民币“政策解读”“便利化结算”等系列主题宣传；进出口银行湖北省分行邀请对外承包工程、大宗商品贸易和境外合作园区等重点领域客户，举办跨境人民币结算主题研讨沙龙；中国银行湖北省分行向企业客户微信推送《企业跨境人民币结算金融服务手册》，简明易懂；建设银行湖北省分行设计了以“一币尽通达，贸易便全球”为主题的跨境人民币宣传海报，形式生动；招商银行武汉分行在手机银行APP界面设置“优化跨境人民币政策 支持稳外贸稳外资要点问答”专区，扩大宣传便利化政策。 活动期间，人民银行湖北辖内分支机构派出工作专班，到辖区银行网点实地走访并参与宣传活动，走访面达30%以上。各银行机构通过网络媒体转发宣传信息10万多人次，印发宣传资料10万余册，对接重点企业客户1400多家，为重点企业客户办理跨境人民币结算业务15亿余元，接待个人客户咨询6000余人次。1至7月，湖北省跨境人民币结算量合计959亿元，同比增长64.3%，较全国增幅高31.4个百分点。（来源：金融时报客户端 2021-8-24） 2021-08-27/hubei/2021/0827/1651.html
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为有力支持宜昌涉外经济发展，更好地服务外贸企业，宜昌市外汇局、商务局、税务局及市场采购办公室成立外贸企业服务专班，并于8月24日上午，赴中国化学工程第十六建设有限公司开展首次企业外贸业务综合服务活动。 活动中，双方就企业海外项目发展、施工建设情况及开展境外承包工程涉及的零星物资出口报关、退税、工程项目款结算遇到的问题和疑问进行深入交流，外贸企业服务专班人员对企业提出的问题逐一解答，并就相关政策进行宣讲。企业负责人表示，外贸企业服务专班综合服务模式为企业送政策、解难题，企业不仅了解到最新的外贸扶持政策，还学习到了专业的外贸业务管理知识，为企业外贸业务综合发展提供了非常有力的指导。此外，专班小组还现场组建了企业外贸业务发展线上沟通交流机制，方便及时为企业解决外贸业务发展难题。 后续，宜昌市外贸企业服务专班将对宜昌市重点企业开展持续的综合服务活动，全面快捷有效地支持外贸企业发展壮大。 2021-08-27/hubei/2021/0827/1652.html
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为深入开展“我为群众办实事”实践活动，提升企业汇率风险管理能力，结合当前疫情防控要求，近日，安庆市中心支局联合自律机制安庆工作组通过“腾讯会议”系统成功举办汇率风险中性宣讲会，外汇局部分工作人员、银行业务人员和重点企业代表共50余人参加会议。 会上，安庆市中心支局工作人员对汇率风险中性理念进行了宣讲，中信银行合肥分行国际业务部专家详细介绍了外汇市场分析展望及避险策略，分析了人民币汇率变化趋势，阐述了使用汇率避险产品的必要性，为企业管理汇率风险提出具体建议。 此次宣讲会用时2个小时，高效便捷地搭建了汇银企三方交流沟通的平台，重点推动解决企业汇率知识匮乏、避险能力不足等问题，受到了企业代表的一致好评。 2021-08-27/anhui/2021/0827/1768.html
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银行代客涉外收付款数据时间序列 2021年银行代客涉外收付款数据（分地区） 2020年银行代客涉外收付款数据（分地区） 2021-08-27/hubei/2021/0827/1654.html
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In July 2021, China’s international trade in goods and services recorded receipts of RMB 1883 billion and payments of RMB 1635.8 billion based on statistics of balance of payments (BOP), registering a surplus of RMB 247.2 billion. Specifically, trade in goods registered receipts of RMB 1703.2 billion, payments of RMB 1412.7 billion, recording a surplus of RMB 290.4 billion; trade in services recorded receipts of RMB 179.8 billion, payments of RMB 223.1 billion, resulting in a deficit of RMB 43.3 billion. In the US dollar terms, in July 2021, the receipts and payments of China's international trade in goods and services were USD 290.8 billion and USD 252.7 billion respectively, registering a surplus of USD 38.2 billion. Specifically, the receipts and payments from trade in goods were USD 263.1 billion and USD 218.2 billion respectively, resulting in a surplus of USD 44.9 billion. Trade in services registered receipts and payments of USD 27.8 billion and USD 34.5 billion respectively, recording a deficit of USD 6.7 billion.(End) International Trade in Goods and Services of China (Based on the BOP statistics) July 2021 Item In 100 million of RMB In 100 million of USD Goods and services 2472 382 Credit 18830 2908 Debit -16358 -2527 1. Goods 2904 449 Credit 17032 2631 Debit -14127 -2182 2. Services -433 -67 Credit 1798 278 Debit -2231 -345 2.1Manufacturing services on physical inputs owned by others 69 11 Credit 73 11 Debit -4 -1 2.2Maintenance and repair services n.i.e 21 3 Credit 43 7 Debit -22 -3 2.3Transport -4 -1 Credit 715 110 Debit -719 -111 2.4Travel -539 -83 Credit 62 10 Debit -600 -93 2.5Construction 12 2 Credit 74 11 Debit -61 -9 2.6Insurance and pension services -41 -6 Credit 23 3 Debit -63 -10 2.7Financial services 1 0 Credit 15 2 Debit -14 -2 2.8Charges for the use of intellectual property -180 -28 Credit 53 8 Debit -233 -36 2.9Telecommunications, computerand information services 77 12 Credit 271 42 Debit -194 -30 2.10Other business services 176 27 Credit 453 70 Debit -278 -43 2.11Personal, cultural, and recreational services -11 -2 Credit 7 1 Debit -18 -3 2.12Government goods and services n.i.e -14 -2 Credit 9 1 Debit -23 -4 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 Insuranceand 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 audio visual 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. 2021-08-27/en/2021/0827/1857.html