国家税务总局关于中国对外贸易运输（集团）总公司欧洲航线下线费用税前扣除问题的批复
国家税务总局
国家税务总局关于中国对外贸易运输（集团）总公司欧洲航线下线费用税前扣除问题的批复
国税函[2005]596号
北京、上海市国家税务局：
你局《关于中国对外贸易运输（集团）总公司税前扣除欧洲航线下线费用问题的请示》（京国税发〔2004〕180号）收悉。经研究，批复如下：
中外运集装箱运输有限公司通过改组将“欧干线”业务剥离给中国对外贸易运输（集团）总公司，经营“欧干线”业务所有纳税事项应由中国对外贸易运输（集团）总公司承担。中国对外贸易运输（集团）总公司终止经营欧洲航线业务并对其进行下线处理, 类似于工业企业淘汰生产线，属资产永久或实质性损害的范畴。根据《国家税务总局关于执行〈企业会计制度〉需要明确的有关所得税问题的通知》（国税发〔2003〕45号）规定，对中国对外贸易运输（集团）总公司停止经营“欧干线”下线费用包括箱租金（即使停止航线业务，中外运集装箱运输有限公司仍要履行义务继续支付的费用）、修箱费、堆存费、空箱回运费、舱位费等以及因下线产生的相关费用，准予中国对外贸易运输（集团）总公司在缴纳企业所得税税前扣除。
国家税务总局
二○○五年六月十一日
对个人的外汇管理施行细则(附英文)
国家外管局
对个人的外汇管理施行细则(附英文)
国家外管局
一、为贯彻执行《中华人民共和国外汇管理暂行条例》第三章的规定，特制定本细则。
二、居住在中国境内的中国人、外国侨民和无国籍人，收到由外国和港澳等地区汇入的外汇，必须结售给中国银行；对每笔人民币三千元（含三千元）以上的大额汇款，允许留存10％的外汇。
上述结售给中国银行所得的人民币，都可以享受优待侨汇的有关待遇。
三、居住在中国境内的中国人在中华人民共和国成立前、华侨在回国定居前、港澳同胞在回乡定居前存放在外国或者港澳等地区的外汇，以及在中华人民共和国成立后和回国、回乡定居后，在外国或者港澳等地区继承财产所得外汇，委托中国银行调回境内的，允许留存30％的外汇；
其余70％在结汇后所得的人民币，可以享受优待侨汇的有关待遇。
居住在中国境内的外国侨民和无国籍人，委托中国银行调入其存放在境外的外汇或者调入其继承境外财产所得外汇，留存比例比照上款办理。
四、华侨、港澳同胞等在回国或者回乡定居时，携入或者汇入的外汇，在入境后两个月内向银行申请，允许留存30％的外汇；其余70％在结汇后所得的人民币，可以享受优待侨汇的有关待遇。
上述携入外汇的留存申请，须提供海关申报单才能办理。
五、国家派赴外国或者港澳等地区的工作人员公毕返回，必须将属于个人的工资、津贴等剩余的外汇及时汇回或者携回境内，不得存放境外；凭我驻外机构证明，允许个人留存。
六、国家派赴外国或者港澳等地区学习的留学生、实习生、研究生、学者、教师、教练和其他人员，在境外期间收入外汇的剩余部分，在返回时，必须及时汇回或者携回境内，不得存放境外；其中属于个人应得的外汇，凭我驻外机构证明，允许留存。
七、个人的发明创造、著作等在境外发表、出版和以个人名义出境讲演、讲学，或者向境外报纸、杂志、专业刊物投稿等所得的出版费、版权费、奖金、补助金和稿费等外汇，必须及时调入境内，不得存放境外；按照国务院和有关部委批准的有关规定，或者经国家外汇管理总局同意，
属于个人应得的部分，允许留存。
八、上述各条规定允许个人留存的外汇，必须存入中国银行。该项外币存款，可以汇出境外，也可以凭中国银行证明携出境外；如兑换人民币，可以享受优待侨汇的有关待遇。但是，不得将存款凭证私自携带、托带或者邮寄出境。
个人留存外汇的务理，不得违反《中华人民共和国外汇管理暂行条例》第四条第二款的规定。
九、居住在中国境内的中国人、外国侨民和无国籍人，存放在中国境内的外汇，允许个人持有。但是，不得私自携带、托带或者邮寄出境；如需出售，必须卖给中国银行，并比照本细则第二条的规定办理。
十、来中国的外国人，短期回国的华侨、回乡的港澳同胞，应聘在中国境内机构工作的外籍专家、技术人员、职工，以及外籍留学生、实习生等，由外国或者港澳等地区汇入或者携入的外汇，可以自行保存，可以卖给或者存入中国银行，也可以凭海关原入境申报单汇出或者携出境外。
十一、应聘在中国境内机构工作的外籍专家、技术人员和职工，需要申请汇出或者携出外汇，由中国银行按照合同、协议的有关规定办理。
十二、本细则经国务院批准，由国家外汇管理总局发布施行。(附英文)
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL RELATING
TO INDIVIDUALS
(Approved by the State Council on December 31, 1981, promulgated
by the State Administration of Foreign Exchange Control on December 31,
1981)
Article 1
These Rules are formulated in order to implement the provisions of Chapter
III of the Interim Regulations on Foreign Exchange Control of the People's
Republic of China.
Article 2
When Chinese, foreign nationals and stateless persons residing in China,
receive foreign exchange remitted from foreign countries or from Hong
Kong, Macao or other regions, they must sell it to the Bank of China; they
shall be permitted to retain 10% in foreign exchange of each single large
remittance that is equivalent to 3,000 yuan or more in Renminbi.
All owners shall enjoy the relevant preferential treatment for overseas
Chinese remittances with respect to the Renminbi that they receive through
sales of foreign exchange remittances to the Bank of China as mentioned
above.
Article 3
When entrusting the Bank of China, to repatriate the foreign exchange that
was kept in foreign countries or in Hong Kong, Macao or other regions by
Chinese residing in China prior to the founding of the People's Republic
of China, by overseas Chinese prior to their returning to and settling
down in China, or by Hong Kong and Macao compatriots prior to their
returning to and settling down in their native places, and to repatriate
the foreign exchange received by inheriting property in foreign countries
or in Hong Kong, Macao or other regions by Chinese residing in China after
the founding of the People's Republic of China, by overseas Chinese after
their returning to and settling down in China, or by Hong Kong and Macao
compatriots after their returning to and settling down in their native
places, the owners shall be permitted to retain 30% of the foreign
exchange; as to the Renminbi received after the remaining 70% is
converted, the owners may enjoy the relevant preferential treatment for
overseas Chinese remittances.
Foreign nationals and stateless persons residing in China, when entrusting
the Bank of China to repatriate foreign exchange that they have kept
abroad or that they have received by inheriting property outside China,
shall be permitted to retain a portion of the foreign exchange in
accordance with the percentage as stipulated in the preceding paragraph.
Article 4
When overseas Chinese and Hong Kong and Macao compatriots, etc. return to
and settle down in China or in their native places, they shall be
permitted to retain 30% of the foreign exchange that they remit or bring
into, if they apply to the Bank within two months after their entry; as to
the Renminbi received after the remaining 70% is converted, the owners may
enjoy the relevant preferential treatment for overseas Chinese
remittances. The application for permission to retain a portion of the
foreign exchange brought into as mentioned above can be made only on the
strength of the relevant Customs declaration form.
Article 5
When personnel sent by the State to work in foreign countries or in Hong
Kong, Macao or other regions return home upon completion of their
missions, they must promptly remit or bring back to China the remaining
foreign exchange from wages, allowances, etc. that belongs to them, and it
shall not be kept abroad; they shall be permitted to retain the foreign
exchange on the strength of certification issued by Chinese organizations
stationed abroad.
Article 6
Students, trainees, postgraduate students, scholars, teachers, coaches and
other personnel who are sent by the State to study in foreign countries or
in Hong Kong, Macao or other regions must, upon their return, promptly
remit or bring back to China the remaining amount of the foreign exchange
that they have received during their stay abroad, and it shall not be kept
abroad; they shall be permitted to retain the foreign exchange that they
are entitled to receive, on the strength of certification issued by
Chinese organizations stationed abroad.
Article 7
The foreign exchange from fees for publication, copyright royalties,
awards, stipend, author's remuneration, etc. earned by individuals for
publications of their inventions, writings and the like abroad, for
speeches and lectures made in their own names outside China, for their
contributions to foreign newspapers, magazines and specialized journals,
etc., must promptly be repatriated and shall not be kept abroad;
individuals shall be permitted to retain the foreign exchange that they
are entitled to receive according to the relevant provisions approved by
the State Council or the ministries or commissions concerned, or with the
approval of the State Administration of Foreign Exchange Control.
Article 8
The foreign exchange that individuals are permitted to retain under the
preceding Articles must be deposited with the Bank of China. Such deposits
in foreign currency may be remitted abroad or may be taken abroad on the
strength of certification issued by the Bank of China; if these deposits
are converted into Renminbi, the owners may enjoy the relevant
preferential treatment for overseas Chinese remittances. However, these
deposit certificates may not, without authorization, be carried or sent
out of China either by holders or by others or by post.
The foreign exchange retained by individuals may not be dealt with in
violation of the provisions in paragraph 2, Article 4 of the Interim
Regulations on Foreign Exchange Control of the People's Republic of China.
Article 9
Chinese, foreign nationals and stateless persons residing in China shall
be permitted to keep in their own possession the foreign exchange already
in China. However, such foreign exchange shall not, without authorization,
be carried or sent out of China by owners or others or by post; if the
owners need to sell the foreign exchange, they must sell it to the Bank of
China, and the matter shall be handled by applying mutatis mutandis the
provisions of Article 2 of these Rules.
Article 10
The foreign exchange remitted or brought into China from foreign countries
or from Hong Kong, Macao or other regions by foreign nationals coming to
China, by overseas Chinese and Hong Kong and Macao compatriots returning
for a short stay, by foreign experts, technicians, staff and workers
engaged to work in China, and by foreign students and trainees, etc., may
be kept in their own possession, may be sold to or deposited with the Bank
of China, or may be remitted or taken out of China on the strength of the
original Customs declaration form filled out at the time of entry.
Article 11
When foreign experts, technicians, staff members and workers engaged to
work in organizations within China need to apply for remitting or taking
abroad their foreign exchange, the Bank of China shall handle the matter
in accordance with the stipulations as provided in the relevant contracts
or agreements.
Article 12
These Rules shall be promulgated and put into effect by the State
Administration of Foreign Exchange Control upon approval by the State
Council.
1981年12月31日
