任免驻外大使名单（1994年第8期公报）

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国家外汇管理局


境内机构对外提供外汇担保管理办法(附英文)
国家外汇管理局




第一条 为促进对外经济技术合作，顺利开展对外金融活动，加强对外汇担保的管理，根据《中华人民共和国外汇管理暂行条例》的规定，特制订本办法。
第二条 本办法所称外汇担保系指以自有外汇资金向境外债权人或境内的外资银行、中外合资银行或外资、中外合资非银行金融机构承诺，当债务人未按合同规定偿付外汇债务时，由担保人用外国货币履行偿付义务的保证，包括：
一、借款担保；
二、融资租赁担保；
三、补偿贸易项下的履约担保；
四、境外工程承包中的债务担保；
五、其它担保。
第三条 国家外汇管理局和外汇管理分局（以下简称“外汇管理部门”）为外汇担保的管理机关，负责外汇担保的审批、管理和登记。
一、经批准有权经营外汇担保业务的金融机构；
二、有外汇收入来源的非金融性质的企业法人；
政府部门和事业单位不得对外提供外汇担保。
第四条 允许提供外汇担保的机构和单位限于：
一、经批准有权经营外汇担保业务的金融机构；
二、有外汇收入来源的非金融性质的企业法人；
政府部门和事业单位不得对外提供外汇担保。
第五条 金融机构提供的外汇担保余额和对外债务余额之和不得超过自有外汇资金的20倍。
非金融机构提供的外汇担保余额不得超过其自有的外汇资金。
担保人不得为外商投资企业中的外方注册资本担保。
第六条 外汇担保的审批权限：
一、为境内机构对外提供外汇担保，由担保人所在地外汇管理部门审批；
二、为中国驻外企业提供外汇担保，由国家外汇管理局审批；
三、为境内、外的外国机构和外资企业提供外汇担保，由国家外汇管理局审批。
第七条 外汇担保的审批范围：
一、境内中国工商银行、中国农业银行、中国银行、中国人民建设银行、中国投资银行及交通银行、中信实业银行对外提供的借款担保；
二、除上款所列银行以外的其他金融机构和非金融性质的企业法人对外提供的外汇担保。
第八条 担保人办理担保报批手续时，应向外汇管理部门提供全部或部分下列资料：
一、担保项目可行性研究报告批准件和有关批复文件；
二、担保人自有外汇资金情况的证明；
三、担保人对外债务、担保的文件；
四、担保合同意向书；
五、被担保项下主债务合同或意向书及有关文件；
六、落实反担保措施的文件；
七、为外国机构和外资企业提供外汇担保，需有外国机构和外资企业的等值外汇资产作抵押的证明。
第九条 担保人提供外汇担保，应与债权人、债务人订立书面合同，订明担保人、债权人、债务人各方面的权利和义务。
一、担保人有权对债务人的资金和财产情况进行监督；
二、债权人有权要求担保人提供其财务报告和外汇收支情况等有关材料；
三、担保人提供担保后，债权人与债务人如需修改所担保的合同，还须取得担保人的同意，并由担保人报外汇管理部门进行审批，如未经担保人同意和外汇管理部门的批准，担保人的担保义务将自行解除；
四、担保人提供担保后，在其所担保的合同有效期内，一旦债务人未按合同规定履行其义务，担保人应履行担保义务。担保人履行担保义务后，有权向债务人进行追偿；
五、担保人提供担保后，在担保合同的有效期内，如债权人未按合同履行其义务，担保人的担保义务将自行解除。担保人有权要求债权人赔偿相应的损失；
六、担保人有权要求债务人落实反担保措施或提供相应的抵押物并收取一定的担保费。
第十条 担保人出具担保后，应到所在地外汇管理部门办理担保登记手续。
一、非金融机构出具担保后，应在10天内到所在地外汇管理部门填写《外汇担保登记表》，领取《外汇担保登记证书》；
二、金融机构实行按月定期登记制，月后15天内填写《外汇担保变动反馈表》，上报上月担保债务变动情况。
第十一条 担保需要展期时，担保人应在债务到期前15天到所在地外汇管理部门申请办理展期手续。办理展期手续时，应持展期债务的有关文件进行重新报批。
第十二条 担保项下债务到期或履行完毕以及出现其它终止担保合同情况时，非金融机构的担保人应在10天内将《外汇担保登记证书》退回原发证的外汇管理部门办理核销手续。金融机构按月办理核销手续。
第十三条 对于违反本办法的担保人，外汇管理部门将视情节轻重，对其进行警告、通报、暂停或撤销担保人外汇担保业务并根据《违反外汇管理处罚施行细则》的有关规定予以处罚。
第十四条 本办法也适用对外反担保。
第十五条 本办法由国家外汇管理局负责解释。
第十六条 本办法自公布之日起实施。1987年的《境内机构提供外汇担保的暂行管理办法》同时废止。


(Approved by the People's Bank of China on August 1, 1991 Promul-gated by the State Administration of Exchange Control on September 26,1991)

Whole Doc.

Article 1
These Measures are hereby formulated with a view to promoting foreign
economic and technical cooperation, developing foreign financial
activities smoothly and strengthening the control of foreign exchange
guarantees, in accordance with the Provisional Regulations for the Foreign
Exchange Control of the People's Republic of China.
Article 2
The term "foreign exchange guarantee" mentioned in these Measures
refers to an undertaking which a guarantor, against its own foreign
exchange funds, promises to guarantee the repayment in foreign exchange
currency to a foreign creditor, a wholly foreign-owned bank, a
Chinese-foreign equity bank or a non-banking financial institution which
is wholly foreign-owned or uses Chinese and foreign investment within
China, in the event of the failure of the debtor to pay its foreign
exchange debt under the contract, including:
(1) loan guarantee;
(2) financial leasing guarantee;
(3) performance guarantee under the compensation trade;
(4) debt guarantee in external contracting projects;
(5) guarantee in other forms.
Article 3
The State Administration of Exchange Control and its branch offices
(hereinafter referred to as the exchange control departments) are the
administrative organs in charge of foreign exchange guarantee, which are
responsible for the examination and approval, administration and
registration of the foreign exchange guarantee.
Article 4
Institutions and units which are permitted to provide a foreign
exchange guarantee are limited to:
(1) financial institutions which have the authority to conduct
foreign exchange guarantee business upon approval;
(2) non-financial enterprises with the status of a legal person which
have foreign exchange income.
No governmental departments and institutions shall provide foreign
exchange guarantee.

Article 5
The total amount of the balance of foreign exchange guarantee issued
by a financial institution together with the balance of its external
liabilities shall not exceed 20 times of its own foreign exchange funds.
The remaining sum of foreign exchange guarantee issued by a
non-financial institution shall not exceed the amount of its own foreign
exchange funds.
Guarantor shall not provide a guarantee to cover the registered
capital of the foreign party to an enterprise with foreign investment.
Article 6
The authority of examination and approval of the foreign exchange
guarantee:
(1) where a foreign exchange guarantee is provided externally to an
institution within China, it shall be examined and approved by the
exchange control department in the guarantor's locality;
(2) where a foreign exchange guarantee is provided to a Chinese
enterprise resident in foreign country, it shall be examined and approved
by the State Administration of Exchange Control;
(3) where a foreign exchange guarantee is provided to a foreign
institution and an enterprise with foreign investment at home and abroad,
it shall be examined and approved by the State Administration of Exchange
Control.
Article 7
The scope of examination and approval for foreign exchange guarantee
provided externally:
(1) the loan guarantees provided externally by the Industry and
Commerce Bank of China, the Agriculture Bank of China, the Bank of China,
the Investment Bank of China and the Bank of Communications, the Industry
Bank of China Trust and Investment Corporation within the Chinese
territory;
(2) the foreign exchange guarantees provided externally by other
financial institutions and non- financial enterprises with legal person
status except the banks listed above.

Article 8
When a guarantor goes through the guarantee procedures of submission
and approval, it shall submit to the exchange control department all or
part of the following documents and materials:
(1) the approval documents for the feasibility study report of the
project to be guaranteed and relative written documents;
(2) the certificate of the guarantor's own foreign exchange funds;
(3) documents of guarantor's external liabilities and guarantee;
(4) the letter of intent of the guarantee contract;
(5) the principal debt contract or letter of intent under the
guaranteed proje ct and relative documents;
(6) documents concerning the implementation of counter guarantee
measures;
(7) the mortgage certificate which shows that the guarantee amount
will be sec ured by foreign exchange assets at equivalent value of foreign
institutions and enterprises with foreign investment, when a foreign
exchange guarantee is provided to them.
Article 9
A guarantor who provides foreign exchange guarantee shall conclude
written contract with the creditor and debtor, which specifies the rights
and obligations in all respects of the guarantor, creditor and debtor.
(1) the guarantor has the right to supervise the funds and assets of
the debtor;
(2) the creditor has the right to require the guarantor to provide
the related materials such as its financial statement, information
concerning the exchange
ncome and expenditure, etc.;
(3) after a guarantee is provided by the guarantor, any amendment to
the guarantee contract by the creditor and debtor shall be subject to the
guarantor's permission, and the guarantor shall report it to the exchange
control department for examination and approval. Otherwise, the
guarantor's obligations of guarantee shall be relieved automatically;
(4) after a guarantee is provided by the guarantor, in case the
debtor fails to fulfill its obligations in accordance with the provisions
of the contract during the term of the guarantee contract, the guarantor
shall fulfill its guarantee obligations. After its fulfillment, the
guarantor has the right to require the debtor for reimbursement;
(5) if the creditor fails to fulfill its obligations in accordance
with the provisions of the contract during the term of the guarantee
contract after a guarantee is provided by the guarantor, the guarantor
will be automatically relieved of its obligations, the guarantor has the
right to require the creditor for reimbursement of the corresponding loss;
(6) the guarantor has the right to require the debtor to implement
the counter guarantee measures or furnish corresponding mortgage, and
charge a fixed amount of guarantee fee.

Article 10
After a guarantee is provided, the guarantor shall go through the
registration formalities with the local department of exchange control
where the guarantor is located.
(1) after a guarantee is provided by a non-financial institution, the
institution shall, within 10 days, fill in the "Foreign Exchange Guarantee
Registration Form", and obtain the "Foreign Exchange Guarantee
Registration Certificate";
(2) the financial institutions follow a regular month registration
system, and shall, within 15 days after the last month, fill in the "Form
of Information on Foreign Exchange Guarantee" so as to report the changing
condition of guarantee liabilities in the last month.
Article 11
In the event that an extension of the guarantee term is required, the
guarantor shall apply for the extension to the local exchange control
department 15 days prior to the expiration of the debt. When going through
the extension formalities, the guarantor shall submit the relative
documents concerning the extension to the exchange control department for
a new approval.
Article 12
When a debt under the guarantee becomes due or is repaid, or the
guarantee contract terminates under other conditions, for a non-financial
institution as a guarantor, it shall, within 10 days, return the "Foreign
Exchange Guarantee Registration Certificate" to the original exchange
control department which issued the certificate for verification and
cancellation, and for a financial institution as a guarantor, it shall go
through the formalities of verification and cancellation monthly.
Article 13
If the guarantor violates these Measures, the exchange control
department will, according to the seriousness of the case, impose a
warning, notice of criticism, suspension or cancellation of the
guarantor's foreign exchange guarantee business, and give penalty in
accordance with the provisions of the Implementing Rules of Penalties for
the Violation of Foreign Exchange Control.
Article 14
These Measures shall also apply to the external counter-guarantees.
Article 15
The authority to interpret these Measures resides in the State
Administration of Exchange Control.
Article 16
These Measures will enter into force from the date of promulgation.
The Provisional Measures for the Control of the Issuing Foreign Exchange
Guarantee by Organizations within Chinese Territory promulgated in 1987
shall be abrogated on the same date.



1991年9月9日
国务院


国务院办公厅关于深化国有农场税费改革的意见
国办发〔2006〕25号

各省、自治区、直辖市人民政府，国务院各部委、各直属机构：
　　国有农场是我国农业和农村经济的重要组成部分，在确保国家粮食安全，推动农业现代化建设，促进农村经济发展，维护社会稳定等方面发挥了重要作用。自2000年以来，各地区按照中央的要求，结合本地区实际，逐步将国有农场（包括新疆生产建设兵团、国有农垦企业、华侨农场、国有林场、地方国有农牧渔场等，下同）纳入农村税费改革试点范围，通过取消农业特产税、减免农业税等措施，减轻了国有农场农业职工（以下简称农工）负担，促进了国有农场发展和农工增收。但是，由于一些地区国有农场管理体制不完善、农场与农村地区税费改革不同步等原因，农工负担偏重的问题仍很突出。为切实减轻农工负担，进一步发挥国有农场的作用，促进国有农场改革、发展和稳定，经国务院同意，现就深化国有农场税费改革提出以下意见：
　　一、深化国有农场税费改革的指导思想、基本原则和总体要求
　　（一）指导思想。以邓小平理论和“三个代表”重要思想为指导，认真贯彻党的十六大、十六届四中五中全会精神，全面落实科学发展观，推进国有农场管理体制改革，消除束缚农场发展的体制障碍，规范国家、国有农场与农工之间的分配关系，切实减轻农工负担，推动国有农场经济和各项社会事业的发展，促进全面建设小康社会和建设社会主义新农村目标的实现。
　　（二）基本原则。坚持统一政策、规范分配的原则，全面落实农村税费改革各项政策规定，规范国有农场与农工的分配关系，切实保障农工合法权益。坚持各负其责、适当补助的原则，按隶属关系由各级人民政府及相关部门负责组织实施国有农场税费改革，国有农场由于税费改革而减少的收入，由中央和地方财政予以适当补助。坚持因地制宜、积极稳妥的原则，各地区可结合实际，有针对性地采取改革措施和办法，并在实践中不断总结完善。
　　（三）总体要求。各地区要在2006年内全面实施深化国有农场税费改革，并实现“三个确保”：一是取消国有农场的农业税，并将农工承担的土地承包费（管理费或租金，下同）中类似农村“乡镇五项统筹”（即九年义务教育、计划生育、优抚、民兵训练和乡村道路建设等五项）的收费全部免除，确保将农工较重的负担减下来。二是推进国有农场内部管理体制和各项配套改革，确保农工负担减轻后不反弹。三是逐步理顺国家、国有农场与农工之间的分配关系，确保国有农场经营有序、生产发展、社会稳定。
　　二、深化国有农场税费改革的主要内容
　　（一）全面落实取消农业税政策。2006年，要按照《中共中央国务院关于推进社会主义新农村建设的若干意见》（中发〔2006〕1号）和《国务院关于2005年深化农村税费改革试点工作的通知》（国发〔2005〕24号）的要求，将国有农场纳入取消农业税政策的实施范围。对在土地承包费外由农工自行缴纳的农业税和在土地承包费内由国有农场统一缴纳的农业税均予以取消。
　　（二）免除农工承担的类似农村“乡镇五项统筹”的收费。从2006年起，对国有农场通过收取土地承包费等形式由农工承担的类似农村“乡镇五项统筹”收费予以免除。国有农场要采取绝大多数农工愿意接受的形式和方法，将免除的类似农村“乡镇五项统筹”收费的好处全部落实给承包土地的农工，严禁通过其他形式变相加重农工负担。
　　（三）对国有农场税费改革予以补助。对新疆生产建设兵团和中央直属农垦企业因免除类似农村“乡镇五项统筹”收费而减少的收入，由中央财政予以适当补助；对地方所属的国有农场因免除类似农村“乡镇五项统筹”收费而减少的收入，参照农村税费改革财政转移支付有关政策，适当考虑国有农场的历史因素，由中央财政和地方财政予以适当补助。具体补助办法由财政部另行制定。
　　（四）清理和规范国有农场对农工的其他各种收费。严格控制和清理国有农场面向农工的其他收费项目和标准。确属必要的，应由职代会讨论通过并按隶属关系报国有农场主管部门和财政部门备案。要印制农工负担手册，凡手册之外的收费，农工均可拒付。清理规范收费工作由农业部会同财政部等有关部门负责。
　　三、积极落实国有农场税费改革的配套措施
　　（一）逐步分离国有农场办社会职能。各地区要根据实际情况，因地制宜，积极创造条件分离国有农场办社会职能，实行政企分开，切实减轻农工负担。对地处边陲、担负屯垦戍边任务的国有农场，要继续加强其履行职责所必要的职能，提高其综合保障能力。
　　（二）进一步推进国有农场内部管理体制改革。要积极调整国有农场（团场）组织结构，减少管理层次和人员，降低管理成本。要推行国有农场（团场）财务预算管理制度，实行生产经营性与非生产经营性支出分账核算，规范各项支出，严格控制管理费用增长，防止管理费膨胀侵蚀税费改革带给农工的好处。
　　（三）加大监督检查力度。各地区、各有关部门要加强对所属国有农场税费改革政策落实情况进行监督和检查，确保税费改革政策得到认真执行。建立和完善农工负担监管机制，切实防止国有农场通过提高承包费、增加管理费等方式变相增加农工负担。国有农场要实行涉农负担公示制度，按照场务公开、财务公开的要求，以农场（团场）、生产队（连队）为单位设置税费改革政策公开栏和监督电话，公布农工负担的具体项目、标准和数额，接受农工和社会监督。对加重农工负担的行为，有关部门要依照《中共中央办公厅国务院办公厅关于对涉及农民负担案（事）件实行责任追究的暂行办法》（中办发〔2002〕19号）的有关规定，严肃追究责任。
　　（四）加大对国有农场公益事业的投入。实行税费改革后，地方各级人民政府要加大对国有农场内公益事业建设支持的力度，国有农场要继续增加对生产队（连队）内公益事业建设的投入。生产队（连队）可以按照有关规定，由农工筹资筹劳进行公益事业建设。
　　四、切实加强对国有农场税费改革工作的组织领导
　　（一）加强组织领导。深化国有农场税费改革是国家、国有农场和农工利益关系的一次重大调整，关系到广大农工的切身利益，工作量大、政策性强、涉及面广、情况复杂。各地区、各有关部门要高度重视，切实加强对改革工作的领导。要坚持政府主要领导亲自抓，建立健全相关部门分工负责的工作制度，妥善处理好改革过程中遇到的各种矛盾和问题。有关部门要加强对各地区国有农场改革工作的指导协调和监督检查，及时发现新情况，解决新问题，确保改革工作顺利进行。改革中的重大问题要及时向国务院报告。
　　（二）抓紧制订国有农场税费改革方案。各地区、各有关部门要结合实际，深入调查研究，抓紧制订深化国有农场税费改革方案。地方国有农场税费改革方案由各省、自治区、直辖市人民政府制订，新疆生产建设兵团税费改革方案由兵团制订，中央直属垦区税费改革方案由农业部制订，报国务院农村税费改革工作小组批准后认真组织实施。
　　　　　　　　　　　　　　　　　　　　　　　　　　　　国务院办公厅
　　　　　　　　　　　　　　　　　　　　　　　　　 二○○六年三月三十一日