【双语】个人资本项目外汇业务释疑
中国外汇
ID:china-forexwww.chinaforex.com.cn作者丨刘毅 外汇局福建分局
来源丨《中国外汇》2017年第19期 9月30日出版
个人资本项目外汇业务释疑
Q&A on Capital Account Foreign Exchange
Business for Individuals
Q：申请移民财产转移，是申领到永久居留权就可办理还是要成为外国公民后才能够办理？
Q：If a person has gained permanent residence in a foreign country, is it possible to apply for immigration property transfer or is this possible only for those who become a citizen of another country?
A：根据《个人财产对外转移售付汇管理暂行办法》（中国人民银行公告2004年第16号）和《国家外汇管理局关于印发〈个人财产对外转移售付汇管理暂行办法操作指引（试行）〉的通知》（汇发〔2004〕118号，下称118号文）所附操作指引的规定，移民财产转移申请人需满足以下条件：（1）从中国内地移居外国并取得现居住国永久居留权，或已取得该居住国国籍的自然人；（2）从内地赴香港、澳门定居并取得特区永久居留权的自然人；（3）从中国大陆赴台湾地区定居的自然人。
A：Immigration property transfers can be made under certain circumstances but there are requirements under the Interim Measures for the Administration of the Purchase and Sale of Foreign Exchange and the Foreign Transfer of Personal Property (People's Bank of China, No.16, 2004) and the Interim Measures Guidelines for Administration of Sale and Purchase of Foreign Exchange and Foreign Transfer of Personal Property printed and distributed by State Administration of Foreign Exchange (State Administration of Foreign Exchange, No.118). This applies to any natural person who has immigrated to a foreign country and has obtained permanent residence there or has become a citizen of that country. A person from mainland China who has settled in the Chinese territories of Hong Kong, Macau or Taiwan and obtained permanent residence in any of these places is also eligible.
Q：境内某个人，已取得澳大利亚永居权，欲将在取得永居权前在国内购置的一处房产出售，并将售房款汇往澳大利亚，需办理哪些手续？可否委托他人办理？
Q：What are the proper procedures for a person from mainland China who has obtained permanent residence in Australia, for example, and wants to sell property in China which he or she had bought before obtaining permanent residence in Australia and remit the proceeds to Australia? Can he or she entrust others to undertake the filing on his or her behalf?
A：根据《个人财产对外转移售付汇管理暂行办法》（中国人民银行公告2004年第16号）和118号文的规定，自然人将其在取得移民身份之前在境内合法拥有的商品房变现的，需向移民原户籍所在地外汇局申请办理移民财产转移，并提交以下资料：个人财产转移业务申请表、申请人身份证明文件、申请人收入来源证明及财产权利证明文件、主管税务部门出具的税务证明原件以及外汇局要求的其他资料。可以委托他人办理。如委托他人办理，则代理人还应提交委托代理协议和代理人身份证明。
A：According to regulations stated in the Interim Measures for Administration of the Purchase and Sale of Foreign Exchange and the Foreign Transfer of Personal Property (People's Bank of China, No.16, 2004) and SAFE Document No.118, if a person wants to sell property in mainland China and that property was owned legally before he or she emigrated, that person can file an application for an immigration property transfer. He or she should submit the following information to foreign exchange authorities in the locality where he or she resided prior to emigration: The application should include the applicant's identity document, the applicant's proof of income and property rights certificate, the original tax certificate issued by the local tax department and any other information requested by foreign exchange authorities. The person can entrust another representative to file on his or her behalf but the agent needs to submit a proxy agreement and his or her own identity document.
Q：境外个人想将出售境内房产所得人民币换成外汇汇出境外，是否需到外汇局办理购付汇手续？是否存在时间限制？需要提交哪些材料？
Q：If an individual who is not from mainland China wishes to convert renminbi income from a property sale into foreign currency and remit the funds abroad, must that person go to the foreign exchange bureau to make an application? Is there a time limit on filing the application and what materials should be submitted in order to make a remittance?
A：境外个人，包括外籍个人、港澳台居民、华侨等自然人，将其合法拥有的境内商品房变现的，所得资金购付汇无需到外汇局办理，也没有时间限制，直接至银行就可办理。具体需提交什么材料可咨询银行。
A：Foreign nationals, residents of Hong Kong, Macao and Taiwan, overseas Chinese and other natural persons do not need to apply at the foreign exchange bureau when they wish to remit proceeds abroad. They can make the application at a bank and there is no time limitation. For the specific documents required, that would be up to the bank.
Q：夫妻一方为境外个人，因工作调动打算在国外购房，需出售境内房产并动用境内存款进行支付，请问是否可以？如何办理？
Q：Let's assume a husband or wife is assigned to work overseas and he or she wishes to purchase a home in that country but needs to sell a property in China in order to do that. Can he or she pay for the offshore property with funds in an account at a bank in China? What would the procedures consist of?
A：无论是境内房产还是存款，如属于夫妻共同财产，由于现阶段境内个人购买境外房产尚无政策支持，因此其中属于境内个人的部分（或房产份额）无法办理汇出；属于境外个人的部分，可按照境外个人境内合法所得购付汇手续办理。
A：If the deposits in mainland China are the common property of the husband and wife, the funds cannot be remitted overseas. However, funds that belong to the individual residing abroad can be remitted overseas through the purchase of foreign exchange.
Q：某境内个人持有境内公司在境外上市配发的股票，作为股权激励。现想把该股票出售并汇回境内，请问是否可以直接出售股票后转账到境内？如果不可以，应当如何操作？
Q：If a person receives dividends or bonus shares from a company listed offshore, can he or she sell the shares directly and remit the income to mainland China? If that is not permitted, what other options are there?
A：不可以。境内个人参与境外上市公司股权激励计划所持有的股票出售后需要将资金调回境内的，应按《国家外汇管理局关于境内个人参与境外上市公司股权激励计划外汇管理有关问题的通知》（汇发〔2012〕7号）的要求，由境内公司委托的境内代理机构办理相关的资金划转和汇兑手续。
A：No, that cannot be done under current regulations. If an individual from mainland China receives shares as a bonus or dividend from a company listed offshore and wants to sell the stock and remit the funds to mainland China, that person must follow the rules established under the Relevant Issues of the Foreign Exchange Administration Concerning Individuals from Mainland China Involved in Equity Incentive Plans by Overseas Listed Companies (State Administration of Foreign Exchange, No.7, 2012). These rules state that domestic institutions entrusted by the offshore companies will handle the relevant fund transfers and remittances.
Q：境内居民个人想购汇用于购买国内的B股，是否违反外汇局“境内个人办理购汇时，不得用于境外买房、证券投资、购买人寿保险和投资性返还分红类保险等尚未开放的资本项目”的要求？
Q： If residents from mainland China want to purchase foreign exchange to buy B shares in mainland China, is this a violation of rules barring individuals from mainland China from purchasing foreign exchange to buy overseas property, securities or life insurance?
A：该要求主要针对境内个人违规进行境外投资的行为，而B股特指中国上市公司发行的人民币特种股票，即以人民币标明面值，以外币认购和交易，在中国境内证券交易所上市交易的外资股，不在禁止范围内。按照《关于境内居民个人投资境内上市外资股若干问题的通知》（证监发〔2001〕22号）、《关于境内居民投资境内上市外资股有关问题的补充通知》（汇发〔2001〕31号）和《国家外汇管理局综合司关于境内个人投资B股购汇有关问题的批复》（汇综复〔2011〕148号）的规定，境内居民个人允许使用境内居民个人存入或购汇存入境内商业银行的现汇存款和外币现钞存款从事B股交易。
A：B shares are a special class of stock denominated in foreign exchange and issued by companies listed in China. When an individual uses foreign exchange to buy B shares, this is not a violation of relevant rules because such shares are actually foreign capital shares listed on a domestic stock exchange. According to the requirements of the Notice on Individuals from Mainland China Investing in Listed Foreign Capital Shares in Mainland China (China Securities Regulatory Commission, No.22, 2001), the Supplementary Notice on Individuals from Mainland China Investing in Listed Foreign Capital Shares in Mainland China (SAFE No.31, 2001), and the Approval and Response to Relevant Issues on Individuals from Mainland China to Invest in Share B Purchasing Foreign Exchange from General Affairs of Department of State Administration of Foreign Exchange (General Affairs Department of the State Administration of Foreign Exchange, No.148, 2011), residents from mainland China can use their own deposits or purchase foreign exchange at a domestic commercial bank or cash deposits of foreign currency to engage in transactions involving B shares.
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