外汇管理知识——国际收支统计申报操作指南

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　　为(wei)什(shen)么要实行国际收支统计申报制度？

　　国际(ji)收(shou)(shou)(shou)支(zhi)(zhi)统(tong)(tong)计(ji)(ji)申(shen)(shen)报(bao)是为国际(ji)收(shou)(shou)(shou)支(zhi)(zhi)统(tong)(tong)计(ji)(ji)工作服务的(de)(de)，是编制(zhi)(zhi)国际(ji)收(shou)(shou)(shou)支(zhi)(zhi)平衡(heng)表(biao)的(de)(de)基础(chu)。随着我(wo)国经(jing)(jing)济(ji)体制(zhi)(zhi)从单一的(de)(de)计(ji)(ji)划经(jing)(jing)济(ji)向社(she)会(hui)主(zhu)义(yi)市(shi)场经(jing)(jing)济(ji)转变，经(jing)(jing)济(ji)主(zhu)体多元化，对(dui)外(wai)交往不断扩(kuo)大(da)(da)，原(yuan)先建(jian)立(li)在行(xing)(xing)业统(tong)(tong)计(ji)(ji)基础(chu)上的(de)(de)国际(ji)收(shou)(shou)(shou)支(zhi)(zhi)统(tong)(tong)计(ji)(ji)制(zhi)(zhi)度(du)(du)已(yi)不能全(quan)面反(fan)映整个对(dui)外(wai)交易的(de)(de)情况，无法涵盖大(da)(da)量(liang)新(xin)出(chu)现(xian)的(de)(de)经(jing)(jing)济(ji)信息，为适应社(she)会(hui)主(zhu)义(yi)市(shi)场经(jing)(jing)济(ji)体制(zhi)(zhi)，并与(yu)国际(ji)接轨，必须建(jian)立(li)由交易主(zhu)体进行(xing)(xing)申(shen)(shen)报(bao)的(de)(de)国际(ji)收(shou)(shou)(shou)支(zhi)(zhi)统(tong)(tong)计(ji)(ji)申(shen)(shen)报(bao)制(zhi)(zhi)度(du)(du)。新(xin)的(de)(de)国际(ji)收(shou)(shou)(shou)支(zhi)(zhi)统(tong)(tong)计(ji)(ji)申(shen)(shen)报(bao)办(ban)法是按(an)照国际(ji)货币(bi)基金组织的(de)(de)《国际(ji)收(shou)(shou)(shou)支(zhi)(zhi)手册》第五版(ban)的(de)(de)原(yuan)则，结(jie)合我(wo)国具(ju)体情况制(zhi)(zhi)定的(de)(de)，增(zeng)强(qiang)了(le)数据的(de)(de)国际(ji)可比性(xing)，大(da)(da)大(da)(da)提(ti)高为经(jing)(jing)济(ji)决(jue)策提(ti)供基础(chu)数据和(he)(he)动态信息的(de)(de)作用。1995年8月经(jing)(jing)国务院批准，1995年9月以中国人民银行(xing)(xing)行(xing)(xing)长令颁布实施(shi)了(le)《国际(ji)收(shou)(shou)(shou)支(zhi)(zhi)统(tong)(tong)计(ji)(ji)申(shen)(shen)报(bao)办(ban)法》。该办(ban)法的(de)(de)实施(shi)是我(wo)国国际(ji)收(shou)(shou)(shou)支(zhi)(zhi)统(tong)(tong)计(ji)(ji)制(zhi)(zhi)度(du)(du)改(gai)革(ge)过(guo)程(cheng)中的(de)(de)一个重(zhong)要里程(cheng)碑。它对(dui)推(tui)动外(wai)汇管(guan)理体制(zhi)(zhi)改(gai)革(ge)，促进外(wai)向型经(jing)(jing)济(ji)发展，健全(quan)和(he)(he)完善我(wo)国宏观经(jing)(jing)济(ji)监测(ce)体系具(ju)有深远意义(yi)。

　　我国(guo)国(guo)际收支统计申报体(ti)系的框(kuang)架是怎样的？

　　我国(guo)(guo)(guo)国(guo)(guo)(guo)际收支统计(ji)(ji)申(shen)(shen)(shen)(shen)报(bao)(bao)(bao)(bao)(bao)(bao)(bao)体系(xi)具体可以分为(wei)(wei)(wei)三(san)个(ge)层(ceng)(ceng)次。第一个(ge)层(ceng)(ceng)次为(wei)(wei)(wei)《国(guo)(guo)(guo)际收支统计(ji)(ji)申(shen)(shen)(shen)(shen)报(bao)(bao)(bao)(bao)(bao)(bao)(bao)办(ban)法(fa)》；第二个(ge)层(ceng)(ceng)次为(wei)(wei)(wei)《国(guo)(guo)(guo)际收支统计(ji)(ji)申(shen)(shen)(shen)(shen)报(bao)(bao)(bao)(bao)(bao)(bao)(bao)办(ban)法(fa)实(shi)施细则》；第三(san)个(ge)层(ceng)(ceng)次为(wei)(wei)(wei)各种(zhong)业(ye)(ye)务(wu)(wu)操作(zuo)(zuo)规(gui)(gui)程(cheng)及(ji)有(you)关通(tong)知(zhi)，业(ye)(ye)务(wu)(wu)操作(zuo)(zuo)规(gui)(gui)程(cheng)包括：《通(tong)过(guo)金(jin)(jin)融(rong)机(ji)构(gou)(gou)进(jin)行国(guo)(guo)(guo)际收支统计(ji)(ji)申(shen)(shen)(shen)(shen)报(bao)(bao)(bao)(bao)(bao)(bao)(bao)的业(ye)(ye)务(wu)(wu)操作(zuo)(zuo)规(gui)(gui)程(cheng)》、《金(jin)(jin)融(rong)机(ji)构(gou)(gou)对外资(zi)(zi)产负债及(ji)损益申(shen)(shen)(shen)(shen)报(bao)(bao)(bao)(bao)(bao)(bao)(bao)业(ye)(ye)务(wu)(wu)操作(zuo)(zuo)规(gui)(gui)程(cheng)》、《证(zheng)券投资(zi)(zi)统计(ji)(ji)申(shen)(shen)(shen)(shen)报(bao)(bao)(bao)(bao)(bao)(bao)(bao)业(ye)(ye)务(wu)(wu)操作(zuo)(zuo)规(gui)(gui)程(cheng)》、《汇兑业(ye)(ye)务(wu)(wu)统计(ji)(ji)申(shen)(shen)(shen)(shen)报(bao)(bao)(bao)(bao)(bao)(bao)(bao)操作(zuo)(zuo)规(gui)(gui)程(cheng)》。其(qi)中(zhong)，通(tong)过(guo)金(jin)(jin)融(rong)机(ji)构(gou)(gou)进(jin)行的国(guo)(guo)(guo)际收支统计(ji)(ji)申(shen)(shen)(shen)(shen)报(bao)(bao)(bao)(bao)(bao)(bao)(bao)为(wei)(wei)(wei)间接、逐(zhu)笔申(shen)(shen)(shen)(shen)报(bao)(bao)(bao)(bao)(bao)(bao)(bao)，即(ji)交(jiao)易主(zhu)体必(bi)须通(tong)过(guo)相关金(jin)(jin)融(rong)机(ji)构(gou)(gou)逐(zhu)笔申(shen)(shen)(shen)(shen)报(bao)(bao)(bao)(bao)(bao)(bao)(bao)其(qi)对外交(jiao)易情况(kuang)；其(qi)它三(san)项(xiang)统计(ji)(ji)申(shen)(shen)(shen)(shen)报(bao)(bao)(bao)(bao)(bao)(bao)(bao)为(wei)(wei)(wei)报(bao)(bao)(bao)(bao)(bao)(bao)(bao)告者定期地、直接向外汇局申(shen)(shen)(shen)(shen)报(bao)(bao)(bao)(bao)(bao)(bao)(bao)其(qi)对外交(jiao)易状况(kuang)及(ji)对外资(zi)(zi)产负债和分红派息情况(kuang)。

　　国际(ji)收(shou)支统(tong)计(ji)申(shen)报(bao)范围是(shi)什么？国际(ji)收(shou)支统(tong)计(ji)申(shen)报(bao)中“中国居民(min)”的(de)定义是(shi)什么？

　　国(guo)际收支统计申报(bao)范(fan)围(wei)为中国(guo)居民与(yu)非中国(guo)居民之间(jian)发生的所有(you)(you)经(jing)济(ji)交易以及居民与(yu)居民之间(jian)、非居民与(yu)非居民之间(jian)所有(you)(you)跨境收支经(jing)济(ji)交易。

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