国家外管局


违反外汇管理处罚施行细则(附英文)

（一九八五年三月二十五日国务院批准）

第一条 为贯彻执行《中华人民共和国外汇管理暂行条例》第三十一条、第三十三条的规定，特制定本细则。
第二条 下列行为，都属于套汇：
一、除经国家外汇管理局及其分局（以下简称管汇机关）批准或者国家另有规定者外，以人民币偿付应当以外汇支付的进口货款或者其他款项的；
二、境内机构以人民币为驻外机构、外国驻华机构、侨资企业、外资企业、中外合资经营企业、短期入境个人支付其在国内的各种费用，由对方付给外汇，没有卖给国家的；
三、驻外机构使用其在中国境内的人民币为他人支付各种费用，由对方付给外汇的；
四、外国驻华机构、侨资企业、外资企业、中外合资经营企业及其人员，以人民币为他人支付各种费用，而由他人以外汇或者其他相类似的形式偿还的；
五、未经管汇机关批准，派往外国或者港澳等地区的代表团、工作组及其人员，将出国经费或者从事各项业务活动所得购买物品或者移作他用，以人民币偿还的；
六、境内机构以出口收入或者其他收入的外汇抵偿进口物品费用或其他支出的。
第三条 对套汇者区别情况作如下处罚：
一、套入方所得外汇尚未使用的，责令其限期调回，强制收兑；套入方所得外汇已被使用，责令其补交等值的外汇，强制收兑，或者扣减相应的外汇额度；套入方所得外汇已被使用而无外汇归还的，补交所购物品的国内外差价；以上并可另按套汇金额处以10％至30％的罚款。
二、对套出外汇方，根据情节轻重，按套汇金额处以10％至30％的罚款。
第四条 下列行为，都属于逃汇：
一、未经管汇机关批准，境内机构将收入的外汇私自保存、使用、存放境外的；
违反《对侨资企业、外资企业、中外合资企业外汇管理施行细则》的规定，将收入的外汇存放境外的；
二、境内机构、侨资企业、外资企业、中外合资经营企业以低报出口货价、佣金等手段少报外汇收入，或者以高报进口货价、费用、佣金等手段多报外汇支出，将隐匿的外汇私自保存或者存放境外的；
三、驻外机构以及在境外设立的中外合资经营企业的中方投资者，不按国家规定将应当调回的利润留在当地营运或者移作他用的；
四、除经管汇机关批准，派往外国或者港澳等地区的代表团、工作组及其人员不按各该专项计划使用外汇，将出国经费或者从事各项业务活动所得外汇存放境外或者移作他用的。
第五条 对逃汇者区别情况作如下处罚：
一、逃汇所得外汇尚未使用的，责令违法者或者其主管部门限期调回，强制收兑，或者没收全部或者部分外汇，并可另按逃汇金额处以10％至50％的罚款；
二、逃汇所得外汇已被使用的，责令其补交等值的外汇，强制收兑或者予以没收，并可另按逃汇金额处以10％至50％的罚款；
三、逃汇所得动汇已被使用而无外汇归还的，按逃汇金额处以30％以上、等值以下的罚款，或者没收非法所得，或者罚、没并处。
第六条 下列行为，都属于扰乱金融：
一、未经国家外汇管理局批准经营外汇业务，或者超越批准经营范围扩大外汇业务的；
二、未经国务院或者国务院授权机关批准，境内机构在国内外发行具有外汇价值的有价证券，接受外国或者港澳等地区的银行、企业贷款的；
三、除经管汇机关批准，境内机构以外汇计价结算、借贷、转让、质押，或者以外币流通、使用的；
四、私自买卖外汇、变相买卖外汇，或者超过国家外汇管理局规定价格买卖外汇，以及倒买倒卖外汇的。
第七条 对犯有前条违法行为者区别情况作如下处罚：
一、对犯有第一项违法行为者，分别责令其停止经营外汇业务、停止超越批准经营范围的外汇业务，或者没收非法所得，或者处以非法经营额等值以下的罚款，或者罚、没并处；
二、对犯有第二项违法行为者，不准其发行新的债券或者接受新的贷款，并可按其债券或者贷款金额处以20％以下罚款；
三、对犯有第三、四项违法行为者，强制收兑违法外汇，没收非法所得，或者处以违法外汇等值以下的罚款，或者罚、没并处。
第八条 对第二、四、六条未作具体规定的其他违反外汇管理的违法行为，可以区别情况，参照本细则最相类似的条款处理。
第九条 违反外汇管理，情节轻微，或者主动向管汇机关坦白交待违法事实、真诚悔改、检举立功的，可以从宽处理直至免予处罚；抗拒检查、掩盖违法事实、屡教不改的，按照本细则第三、五、七条的规定从重处罚。
第十条 套汇、逃汇、扰乱金融，情节严重的案件，应当移送司法机关依法处理。
第十一条 管汇机关查处违反外汇管理案件，为了防止违法单位转移资金，可以通知银行冻结其违法款项，冻结时间不超过两个月，届期自动解冻。遇有特殊情况需要适当延长冻结时间的，管汇机关应当重新办理通知手续。对于拒不缴付罚没款项的违法单位，管汇机关可以从其开户银
行帐户中强制扣款。
第十二条 管汇机关处理违反外汇管理案件，应当制发处罚决定书，通知被查处的单位或者个人。当事人对管汇机关的处罚决定不服，可以在接到处罚决定书之日起的十五日内，向上一级管汇机关申请复议；当事人不服复议决定的，可以向当地人民法院起诉。
第十三条 违反外汇管理的案件，由管汇机关处理；通过货物、行李物品、邮递物品、运输工具进出国境，从而具有走私性质的套汇、逃汇案件，由海关处理；利用外汇、外币票证进行投机倒把的案件，由工商行政管理机关处理。
第十四条 经济特区违反外汇管理处罚办法，由广东省、福建省人民政府参照本细则另行制定。
第十五条 本细则由国家外汇管理局负责解释。
第十六条 本细则自发布之日起施行。(附英文)

IMPLEMENTING RULES ON PUNISHMENT OF VIOLATION OF FOREIGN EXCHANGECONTROL

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)
IMPLEMENTING RULES ON PUNISHMENT OF VIOLATION OF FOREIGN EXCHANGE
CONTROL
(Approved by the State Council on March 5, 1985, promulgated by
the State Administration of Foreign Exchange Control on April 5, 1985)
Article 1
These Rules are formulated for the implementation of Articles 31 and 33 of
the Interim Regulations for Foreign Exchange Control of the People's
Republic of China.
Article 2
The following acts shall be regarded as unlawful procurement of foreign
exchange:
1) paying in Renminbi for imports or other items that ought to be paid in
foreign exchange, unless otherwise approved by the State Administration of
Foreign Exchange Control or its branch offices
(hereinafter referred to as foreign exchange control agencies), or
stipulated by the State;
2) paying in Renminbi by organizations within territory to defray the
expenses in China for organizations stationed abroad, foreign
organizations stationed in China, enterprises with overseas Chinese
capital, foreign-capital enterprises, Chinese-foreign equity joint
ventures, and individuals coming to China for a short stay, in return for
reimbursement in foreign exchange which is not sold to the State;
3) paying in Renminbi by organizations stationed abroad to defray expenses
with their own Renminbi in China for others in return for reimbursement in
foreign exchange;
4) paying in Renminbi by foreign organizations stationed in China,
enterprises with overseas Chinese capital, foreign-capital enterprises,
Chinese-foreign equity joint ventures and the personnel thereof to defray
expenses for others in return for reimbursement in foreign exchange or in
other forms of a similar nature;
5) making repayments without approval of foreign exchange control agencies
in Renminbi by delegations, working groups or members thereof sent abroad
or to Hong Kong, Macao and other regions, who put to other uses or spend
on purchase of goods the foreign exchange allocated for the mission or
that earned from their various kinds of business operations;
6) offsetting export proceeds or other foreign exchange earnings against
import costs or other expenditures by organizations within territory.
Article 3
Unlawful procurement of foreign exchange shall be penalized according to
different circumstances in the following ways:
1) If the foreign exchange unlawfully procured remains unused, the party
procuring the foreign exchange from others shall be ordered to repatriate
the foreign exchange within a prescribed time limit for a compulsory sale
to the State. If it has been used up, the party concerned must repay it
either by a compulsory sale to the State of an equal amount of foreign
exchange or by a deduction of the amount from the foreign exchange quota
allotted to the said party. In case the said party has no foreign exchange
to repay, the difference between the domestic and international market
prices of the goods purchased with the unlawfully procured exchange shall
be paid. In addition, a fine equivalent to 10-30% of the amount of the
foreign exchange unlawfully procured may be imposed.
2) The party procuring foreign exchange for others shall be fined a sum
equivalent to 10-30% of the amount of the foreign exchange illegally
procured in light of the seriousness of the case.
Article 4
The following acts shall be regarded as evasion of foreign exchange
control:
1) retaining, spending or depositing foreign exchange earnings abroad by
organizations within territory without prior approval of the exchange
control agencies; depositing foreign exchange earnings abroad in violation
of the Regulations for Foreign Exchange Control Relating to Enterprises
with Overseas Chinese Capital, Foreign-capital Enterprises and
Chinese-foreign Equity Joint Ventures;
2) retaining or depositing abroad without authorization the foreign
exchange which is concealed by organizations within territory, enterprises
with overseas Chinese capital, foreign-capital enterprises and Chinese-
foreign equity joint ventures and which is acquired through such means as
reporting less foreign exchange receipts by understating the export prices
or commissions, or reporting more foreign exchange expenditures by
overstating the import prices, expenses and commissions.
3) retaining for business operations abroad or putting to other uses the
profits that ought to be repatriated according to State provisions, by
organizations stationed abroad or by Chinese joint venturers in Chinese-
foreign equity joint ventures established abroad;
4) failing to use the foreign exchange allocated for the mission or earned
from various kinds of business operations according to plans and
depositing it abroad or putting it to other uses, without otherwise
approval of the foreign exchange control agencies, by delegations or
working groups and the members thereof sent abroad or to Hong Kong, Macao
and other regions.
Article 5
Evasion of foreign exchange control shall be penalized according to
different circumstances in the following ways:
1) if the foreign exchange acquired through evasion still remains unused,
the evader or the involved competent department shall be ordered to
repatriate it within a prescribed time limit for compulsory sale to the
State; or the full amount of foreign exchange or part thereof shall be
confiscated. In addition, a fine equivalent to 10-50% of the amount of the
foreign exchange evaded may be imposed;
2) if the foreign exchange acquired through evasion has been used up, the
evader shall be ordered to repay an equal amount of foreign exchange which
shall be sold to the State or confiscated. In addition, a fine equivalent
to 10-50% of the amount of the foreign exchange evaded may be imposed;
3) if the evader has no foreign exchange to repay, a fine equivalent to no
less than 30% of but no more than the full amount of the foreign exchange
acquired through evasion shall be imposed, or the illegal gains therefrom
shall be confiscated, or the fine and confiscation shall be imposed
concurrently.
Article 6
The following acts shall be regarded as disrupting financial stability:
1) engaging in foreign exchange business without prior approval of the
State Administration of Foreign Exchange Control or on a scale beyond the
approved business scope;
2) issuing securities denominated in foreign currencies in China or
abroad, or accepting loans offered by banks or enterprises in foreign
countries or in Hong Kong, Macao and other regions by organizations within
territory without prior approval of the State Council or the departments
authorized by the State Council;
3) using foreign currency by organizations within territory, without
otherwise approval of the foreign exchange control agencies, as the
monetary unit in settling accounts, borrowing or lending, making transfers
or obtaining mortgages, or as a medium of exchange in business
transactions;
4) buying and selling foreign exchange without authorization or in any
disguised form, or at rates above those set by the State Administration of
Foreign Exchange Control, or profiteering in buying and selling foreign
exchange.
Article 7
The following penalties shall be imposed on the offenders involved in the
cases listed in the preceding Article according to different
circumstances:
1) For cases' referred to in paragraph (1), the offenders shall be ordered
to cease their foreign exchange business or operations that exceed the
approved scope, or their unlawful earnings shall be confiscated or a fine
up to but no more than the full amount of the illegal operating fund shall
be imposed, or the fine and confiscation shall be imposed concurrently.
2) For cases referred to in paragraph (2), the offenders shall be ordered
not to issue new securities or not to accept new loans, and may also be
fined a sum up to but no more than 20% of the securities issued or loans
accepted.
3) For cases referred to in paragraphs (3) and (4), the offenders shall be
ordered to sell their unlawfully transacted foreign exchange to the State
and their illegal gains shall be confiscated, or a fine up to but no more
than the full amount of the foreign exchange illegally transacted shall be
imposed, or the fine and confiscation shall be imposed concurrently.
Article 8
For other acts in violation of foreign exchange control not specifically
listed in Articles 2, 4 and 6, penalties may be meted out according to the
seriousness of the case with reference to the most relevant provisions
provided in these Rules.
Article 9
In cases of minor offences, the offenders who voluntarily confess to their
unlawful activities before the foreign exchange control agencies, show
sincere repentance and demonstrate meritorious conduct by informing
against other offenders shall be dealt with leniently or exempt from
punishment. Offenders who refuse to confess, try to cover up their
offences or refuse to mend their ways despite repeated admonition shall be
punished severely in accordance with Articles 3, 5 and 7 of these Rules.
Article 10
Serious cases of unlawful procurement of foreign exchange, evasion of
foreign exchange control or disrupting financial stability shall be
transferred to judicial organs for handling according to law.
Article 11
To prevent violators from transferring their unlawfully acquired funds
when violations of foreign exchange control are under investigation, the
foreign exchange control agencies may ask the banks to freeze the funds in
question for a period of no more than two months. Upon expiry, the funds
shall be unfrozen automatically. If an extension of the period is
necessary under special circumstances, the relevant foreign exchange
control agency shall renew the notification to the bank concerned. In case
a violator refuses to pay the fine or the sum to be confiscated, the
relevant foreign exchange control agency may enforce the penalty by
deducting the sum from the violator's bank account.
Article 12
In cases where the foreign exchange control agencies impose penalties,
notices of penalty decision shall be served to the units or individuals
being penalized. If the party concerned does not agree with the penalty
decision, it(he) may appeal to the foreign exchange control agency at the
next higher level for reconsideration within 15 days as of the date of
receipt of the notice. If the party concerned still does not agree with
the decision of reconsideration, it(he) may bring a suit in the local
people's court.
Article 13
Cases involving violation of foreign exchange control regulations shall be
handled by the foreign exchange control agencies; cases involving unlawful
procurement of foreign exchange and evasion of foreign exchange control
that are of the nature of smuggling by means of illegally getting the
goods into or out of the country as part of luggage and personal effects,
by post or other means of transport, shall be handled by the Customs; and
cases involving the use of foreign exchange or payment instruments in
foreign currency for speculation and profiteering shall be handled by the
administrative departments for industry and commerce.
Article 14
Measures for penalizing violations of foreign exchange control in the
special economic zones shall be separately formulated by the Governments
of Guangdong and Fujian Provinces by taking reference to these Rules.
Article 15
The State Administration of Foreign Exchange Control shall be responsible
for interpreting these Rules.
Article 16
These Rules shall come into force as of the date of promulgation.


河南省焦作市人民政府


焦作市鼓励重点项目建设办法



第66号

《焦作市鼓励重点项目建设办法》已经2005年6月11日市人民政府第22次常务会议审议通过，现予公布，自2005年8月1日起施行。





市 长


二○○五年七月四日



焦作市鼓励重点项目建设办法


第一章 总 则

第一条 为进一步优化经济发展环境，加快重点项目建设，促进全市经济和社会的持续快速健康发展，制定本办法。
第二条 本办法所称市重点项目，是指投资规模在3000万元以上，符合国家产业政策，对全市经济和社会发展有重大影响，并经市政府同意列入重点项目的下列各类固定资产投资项目：
（一） 重大基础设施、基础产业项目；
（二） 高新技术产业化项目；
（三） 经济结构调整项目；
（四） 教育、文化、卫生、体育等社会事业项目；
（五） 环境治理和综合利用项目；
（六） 国家、省、市政府投资或贴息支持的项目；
（七） 能改善城市功能和形象的大型第三产业项目。
第三条 市重点项目领导小组负责市重点项目建设的督促、协调、服务和监督工作。市人民政府项目办公室（以下简称市项目办）在市重点项目领导小组领导下具体负责日常工作。
各县（市）区人民政府、高新区管委会、市直各部门和有关单位应当按照各自职责和本办法规定，协同做好重点项目建设的协调和服务工作。
第四条 市重点项目的认定，须由市项目办提出推荐名单，经市重点项目领导小组研究，报市人民政府批准后，以市人民政府文件形式予以确定并公布。

第二章 优质服务

第五条 市项目办应当将重点项目及时向国土资源、环保、规划、建设、城管、房管、人防、文化、地震等部门和各银行金融机构以及供水、供电、供热、供气等企业通报。
承担管理和服务项目建设职能的有关部门和单位，应当主动到市重点项目建设单位（以下简称重点项目单位）了解情况，对属于本部门、本单位职责范围内的问题，应及时提出切实可行的解决办法。
第六条 重点项目单位对项目建设中的有关问题，可以直接向市项目办提出申请解决的报告。
市项目办应当在接到申请报告后三个工作日内，以书面形式向有关单位发出督办通知；涉及重大复杂问题的，应当召开或提请市重点项目领导小组负责人召开协调会议，确定解决方案，有关县（市）区、市直部门和单位主要负责人或主管项目建设的负责人必须到会并负责落实解决方案。市项目办应当对落实情况进行督促。
第七条 对重点项目涉及的项目核准、征地、拆迁、规划、环保等行政许可事项实行“一门受理、一站式服务”，重点项目单位可以到市行政服务中心窗口办理，也可以在互联网上办理。
市直有关部门应当按照行政许可法规定，缩短时间，简化程序，明确主管领导和具体经办人，为重点项目单位提供便捷、优质服务；需要上报国家、省办理的事项，由市直主管部门主要领导负责，并指定专人到上级主管部门办理完毕，重点项目单位应积极配合。市直主管部门应将办理情况每周向市项目办书面报告一次，直至有明确结果为止。
第八条 市直有关部门所掌握的土地、环境容量、资金等指标额度要优先用于重点项目建设，同时还应当积极争取上级部门增加指标额度，以满足重点项目建设的需要。
第九条 对符合国家产业政策并且资金已到位的重点项目，投资主体要求立即开工建设的，由市重点项目领导小组或市项目办召开联席办公会议，征求相关部门意见，具体研究允许先开工和限期办理完有关手续的方案。

第三章 优良环境

第十条 重点项目所在地的建设环境由当地县级人民政府负责予以保障，市直有关部门应当密切配合。
第十一条 严禁任何单位和个人非法到重点项目工地阻挠施工。一旦发生非法阻挠施工事件，重点项目单位可以立即向当地县级人民政府和市项目办报告，县级人民政府应当在6小时内明确一名县级领导前去处理，并在24小时内将处理情况报市项目办。
第十二条 严禁任何单位和个人截留、挪用重点项目资金。各县（市）区人民政府、市直有关部门应当依据有关政策规定，确保上级政府拨款资金、本级政府或本部门配套资金、以及项目单位支付的征地、拆迁补偿资金等重点项目资金及时足额到位。
第十三条 禁止任何部门、单位到重点项目单位乱检查。依法确需例行检查的，有关单位应当在年初将当年的检查计划报市项目办审查，市项目办在审查时应予以协调，能够合并的应当合并，可联合实施的应当组织联合实施，并在审查后拟订《进入重点项目单位检查年度方案》，经市人民政府批准后负责监督实施。
到重点项目单位查处违法案件，不属于前款所称的检查活动。
第十四条 禁止任何部门、单位乱收费、乱摊派、乱处罚。对于法定收费，有关部门一律按最低标准收取，收费时应当出示《收费许可证》，使用合法票据；有关部门对重点项目单位作出行政处罚决定时，应当严格按照法定条件、幅度和程序进行；否则，重点项目单位可以拒绝交费和接受处罚。
第十五条 重点项目单位可以依法自行选择有资质的评估、测绘、咨询、设计、监理、勘探、招标代理等中介机构提供服务，严禁任何单位和个人强行指定。

第四章 优惠政策

第十六条 凡是国家、省、市出台的有关项目建设方面的优惠政策，均适用于市重点项目。
对全市经济社会发展有重大影响和带动作用的重点项目实行一事一议，特事特办。
第十七条 生产性、公益性的市重点项目在建设期间还可以享受以下优惠政策：
（一） 市城市规划管理部门免收配套费。
（二） 市国土资源管理部门免收征地管理费。
（三） 市城市管理部门和城区城建部门、环卫机构依据各自职责，免收道路挖掘修复费和建筑围墙占道费,减半收取建筑垃圾处理费。对需挖掘、占用道路的，应按规定缴纳挖掘道路恢复质量保证金，并按质按量如期修复；建筑围墙应退出道路红线。
（四） 市人防管理部门全额征收的人防易地建设费，由市财政部门拿出相当于其地方留成部分50％的等额资金扶持建设单位。
（五） 市房产管理部门免收房屋拆迁许可审批费。
（六） 凡重点项目建设需迁移市园林绿化管理部门管理的树木、花草，由市园林绿化管理部门负责迁移，不收取任何费用。
（七） 市文化管理部门免收文物调查费和重点文物勘探费，按永久性建筑占地面积收取文物普探费。
（八） 重点项目建设涉及的耕地占用税、契税等一次性地方税收按最低计税标准和税率收取。由受益地方财政部门拿出同等数额的资金，用于支持建设项目。
第十八条 集中资金支持市重点项目建设。市骨干企业结构调整专项资金、高新技术产业化贴息和技术创新资金、农业产业化专项资金、科技三项费用、中小企业贷款担保基金，应当优先支持重点项目建设，专项用于重点项目建设所需的贷款贴息、担保、补助、奖励，以及暂无业主重大项目的前期工作经费等。
第十九条 经市人民政府同意，市属工业企业投资的重点建设项目产生的市级财政收入，市财政部门在三年内按20％列入年度预算，用于支持企业发展；工业企业建设资金有困难的，可申请市财政部门将企业上缴市级的有关税费的等额资金借用一年，具体由该企业与市投融资机构签订借款合同，到期归还财政。
第二十条 有关部门在为重点项目单位办理费用减免和资金支持等手续前，应当报市项目办进行重点项目单位资格确认。

第五章 监 督

第二十一条 市项目办应当设立投诉电话，及时受理有关项目建设的投诉事项；接到投诉后24小时内应当派人到施工现场调查，并督促当地县级人民政府、市直有关部门和有关单位处理。
第二十二条 对市项目办督办的事项，各相关县（市）区人民政府、市直部门和单位必须认真办理，明确负责人和具体经办人，并在三个工作日内将办理情况及时上报市项目办。
第二十三条 对于不认真履行职责，贯彻落实本办法不力的有关县（市）区、市直部门和单位，由市项目办调查核实后给予通报批评并责令改正；情节严重的，由监察部门依法追究有关单位和责任人的行政责任。
第二十四条 对重点项目实行动态管理，一季度一分析。对于不能按期开工建设、建设进度缓慢或多次不按时向项目办上报建设进度的，由市项目办提出建议，报市人民政府批准后取消其重点项目资格。
凡是被取消重点项目资格的单位，必须补缴已免除的相关费用。
第二十五条 市人民政府督察机构、市项目办应当将各县（市）区人民政府、市直各部门、各有关单位执行本办法的情况和市重点项目建设与管理目标完成情况纳入年度目标管理责任制进行考核，对完成责任制目标的先进单位和个人，市人民政府将给予表彰和奖励；对外部环境不好、责任目标完成差、严重影响工程进度的单位，给予通报批评。
奖励的具体办法由市项目办会同市财政部门另行制定，报市人民政府批准后执行。
第二十六条 县（市）区、市直各部门和有关单位不认真执行本办法，影响重点项目建设，又不及时整改，被市项目办通报批评三次以上，或者被市人民政府通报批评以及经监察部门追究行政责任的，取消其年度评先资格。

第六章 附 则

第二十七条 本办法执行中的具体问题由市项目办负责解释。
第二十八条 本办法自2005年8月1日起施行。