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
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
政府实现社会公民权这一积极权利的物质基础是其依据政治权力所取得的税费收入,税收一般被认为是政府代表国家强制、无偿取得的,是对纳税人的财产权某种意义上的“侵害”,当然,这种“侵害”是有社会公民权这一积极权利的实现为其正当性支持的,只是,这种“侵害”适可而止。也就是政府凭借政治权力,通过强制性征税或征费的手段实现对国民收入的再分配,并藉此建立起以社会保障和其他财政支出为核心内容的收入再分配体系。
财政责任超限会诱发财政危机
经济发展对社会保障的促进作用,表现在它为社会保障提供着相应的财政基础,而这是任何社会保障项目赖以启动并实现其预定目标的先决条件。“如何调整政府所从事的各项服务性活动,或者如何控制政府为提供这些服务而筹集和管理由它支配的物质资源的工作,乃是极为繁复的问题。……应当将政府的强制性活动和垄断权严格限定在实施正当行为规则、保卫国防和征收税款以及资助政府活动三个方面。”[18]笔者认为,这种限定仍然不足够,政府最终花掉的支出要比实际需要大得多,因此,政府对其自身进行改革是非常必要的,这有助于政府更有效地专注于其主要经济、社会目标,从而使得在不过多地牺牲经济和社会福利的条件下压缩财政支出成为可能。社会保障是以经济手段来解决各种特定的社会问题,财务风险大,一旦发生经济危机,必然波及整个社会。社会保险基金的筹集方式由费改为税,政府的角色将由责任分担者转为完全责任者。社会保险预算将与政府公共预算等形成并表的复式预算体系,保险对象的范围也将由可选择性与阶层性扩大到普遍性或全民性的,其资金性质将由劳动者公共后备基金转变为政府财政资金。一旦社会保障基金的收支完全纳入复式预算体系,政府应对社会风险的财政责任如果不受控制,就很可能会诱发财政危机。
社会保障领域的危机主要表现为财政危机,即社会保障基金收支出现财政赤字,进而影响社会保障制度的正常运转,并影响整个财政预算的平衡甚至总体经济平衡。某种程度上,社会保障作为一种强有力的社会再分配手段,实质上是劳动者与退休者、高收入者与低收入者、就业者与失业者、健康者与患病及残障者、幸运者与不幸者之间的利益调整与再分配,因此,政府处理财政危机的政策取向,不外乎是“合理调适上述不同阶层的利益格局,并通过对已有的社会、经济政策作适度调整等措施加以缓和与化解……要防止、控制或消除社会保障的潜在危机,还必须采取相应的经济措施”。公共财政的本质决定了政府是系统性社会风险的最终承担者,但是,如若政府应对社会风险的责任不受限制,就有可能发生财政风险。而政府承担应对社会风险的责任理应有所谦抑的理论依据在于其不能过度侵害国民财产权。现代社会风险的防范和化解难度也超过了以往,风险社会中的社会保障的重要性不言而喻,有关社会保障的理论和制度的研究也历久弥新。本文试图另辟的蹊径是:基于均衡保护国民财产权和社会公民权的视角,研究政府应对社会风险的责任的有限性问题,确立以公民的社会基本权为限度的政府责任。
我国2004年《宪法修正案》规定:“国家建立健全同经济发展水平相适应的社会保障制度”。社会保障,是指国家和社会保证有困难的劳动者和其他社会成员以及特殊群体成员的基本生活并逐步提高其生活质量。各国社会保障的基本功能都是保障公民的基本生活、维护生活稳定、促进经济发展、保持社会公平和增进国民福利。从社会保障的基本原理及其制度功能来看,社会保障资金的支出似乎是不可削减、无法讨论的。同样,发达国家的社会保障制度也可能因政府无限承担应对社会风险的责任而面临财政危机,例如,美国政府为了应对老年社会保障基金的亏空危机,就提出了各种政策建议,最有代表性的是多次调整职工退休年龄:将现行65岁零4个月的退休年龄提高到67岁,甚至鼓励人们尽可能延长工作年限,包括不领取退休金而继续工作到70岁。美国学者也明确提出:“要么提高税率,要么削减福利,才能使美国老年社会保障体制走出困境。”[21]美国社会保障信托基金作为美国预算中最大和最重要的信托基金项目,建立在基于现期纳税与未来收益的互惠交换的支出承诺的基础上。社会保障信托基金“促进了社会保障的财政独立性,把财政开支与财政常规控制过程隔离开来”,“社会保障不会遭到削减,除非社会保障机构内部认定存在所谓‘偿付危机’”。
中国台湾学者将Social Security直译为“社会安全”,不无道理:社会保障制度,是一种“旨在确保社会性安全的国家政治制度,亦即国家为推行福国利民的社会政策,立法制定制度,谋求国民生活普遍获得安全保障,免于生活资源之匮乏而濒临于危险”。对于社会保障的概念,很多学者作出了界定,也有学者进行了梳理,“社会保障的概念创造了一项基本权利:所有人,无论自下而上靠工作为主,或者无工作能力,都应得到生活的保障,甚至包括他的家庭成员。这就是新型的社会权利”。社会保障制度的设立,与政府应对社会风险的责任的法治化有着密切的关联,“若没有完善的社会安全制度保护社会中之成员,则一旦发生意外使全家生活陷入困境。且原来微薄的薪资已几乎无法进行储蓄,又需增加支出以应付突发状况,使人们所负之社会风险更大”。社会安全与社会福利是现代国家的重要政策目标,包括社会预护、社会补偿以及社会促进及社会扶助三大领域。现代的社会风险无处不在,社会成员面对种种社会风险,如何作出合理的选择与决策,是避免或克服其损失、满足其基本生活需要的重点,也是防范或化解社会风险、保持经济与社会稳定发展的关键。
如果政府为提供社会保障而支出的财政资金不受限制,可能导致财政危机的发生。尽管财政收支有法定预算控制,但预算付诸执行时往往可能出现各种各样的变数,使得原来就已经不那么平衡的预算,可能为实现经济稳定增长目标而出现更加严重的财政赤字,最终产生极大的财政风险。“正是在这个意义上,财政危机比金融危机[经济危机亦同此理]更值得关注,因为金融危机也会转化为财政危机,并最终由政府财政来‘买单’。就国家的层面而言,财政危机的发生对执政者而言是致命的,而这种宏观经济问题的出现,也将会使社会成员的经济安全权都无从得到保障。由政府无限承担应对社会风险的责任而引致的财政危机,反映出由经济与人口危机所引起的社会保障的资金收入来源困难,包括人口老龄化、失业率上升、职业伤害风险高居不下和医疗保健制度安排不尽合理等因素,亟待制度上的调整和理论上的调适。某种程度上说,“社会保障的财政危机是经济制度危机加剧的表现与要素,也是为使社会保障制度适应经济危机而采取的措施的结果和原因……危机中的社会保障制度的财政失衡触目惊心,所尝试的种种调整手段都旨在遏制互助性社会支出的增长”。
北安法院 于旭芳