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会计视野法规库:非贸易外汇收入帐户的管理办法

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发文标题：非贸易外汇收入帐户的管理办法
发文文号：财外字[1992]1090号
发文部门：财政部
发文时间：1992-10-21
实施时间：1992-10-21
失效时间：1997/9/8 0:00:00
法规类型：外汇管理, 相关法规
所属行业：所有行业
所属区域：中国
发文内容：
　　为保证非贸易外汇收入及时、准确解缴入库，特制定本办法。
　　一、非贸易外汇收入的范围
　　凡是不通过对外贸易途径所实现的外汇收入，均属非贸易外汇收入。如：海运收入，航空收入，铁道收入，邮电收入，金融企业收入，保险收入，出口图书、影片、音像制品、邮票收入，旅游及旅游商品收入，侨汇收入，对外承包工程收入，输出劳务收入，关税及税款收入，外币兑换收入，驻华机构汇款收入，中外合资企业(中方)上缴的外汇利润，国外援助及损赠收入，广告、修理、展览、检验、租赁收入，经营房地产收入，经营股票、债券收入及其他非贸易外汇收入。
　　二、非贸易外汇收入帐户的建立
　　1．从一九九三年一月一日起，财政部在中国银行总行建立非贸易外汇收入总帐户(以下简称总帐户)。
　　2．各地财政部门在当地相应的中国银行分、支行建立非贸易外汇收入分帐户(以下简称分帐户)。
　　3．各级财政部门均应为当地创汇单位建立非贸易外汇收入明细帐户。
　　4．财政部门与银行建立上述帐户时，应互留印鉴。
　　三、非贸易外汇收入的入库
　　1．各创汇单位实现的非贸易外汇收入，应在中国银行或其他指定银行办理结汇手续。中央单位的外汇收入结汇后，记入财政部在中国银行总行开立的总帐户；地方单位的外汇收入结汇后，记入地方财政部门在当地中国银行开立的分帐户。
　　2．凡在中国银行办理结汇的创汇单位，每季度终了十日内应持供办理留成用的结汇水单及“留成外汇计算表”(见附式一)一式四联，到中国银行进行核对。经核对无误后，由银行在“留成外汇计算表”上加盖“结汇已核对，请财政部门审核留成”章确认。第一联作为中国银行收入财政部门非贸易外汇收入帐户的记帐凭证；第二联作为财政部门收入创汇单位非贸易外汇收入明细帐户的记帐凭证；第三联作为财政部门审批留成的依据；第四联由创汇单位留存。
　　3．凡在其他指定银行办理结汇的非贸易外汇收入，结汇银行应及时向当地中国银行办理外汇移存。创汇单位在申请审批留成额度时，应持结汇水单及留成外汇计算表到结汇银行进行核对，结汇银行须核对确认，然后，由结汇银行持创汇单位的留成外汇计算表和中国银行办理移存的有关单据向中国银行证实申请审批留成额度的外汇收入确已移存到中国银行，由中国银行在该留成外汇计算表上加盖“结汇已核对，请财政部门审批留成”章确认。中国银行将第一联留作本行记帐凭证外，其余三联由结汇行退创汇单位，由创汇单位据此向财政部门申请审批留成额度。
　　4．对于不办理外汇留成的创汇单位的非贸易外汇收入，中国银行应根据国家现汇外汇收入月报表(即统二表)中非贸易外汇收入全年合计数扣除本年已办理申请审批留成额度的非贸易外汇收入额后，按其差额填制不办理留成的非贸易外汇收入入帐通知书(见附式二)，一式两联，第一联由中国银行加盖公章后交财政部门作为收入非贸易外汇收入帐户的记帐凭证；第二联作为中国银行收入财政部门非贸易外汇收入帐户的记帐凭证。
　　5．中国银行应及时向财政部门发送对帐单(见附式三)一式三联，经财政部门核对后加盖公章退回中国银行。
　　四、非贸易外汇收入的退库
　　财政部门对核拨给创汇单位的外汇留成部分应从非贸易外汇收入帐户中退库。财政部门根据各单位主管部门汇总并经中国银行确认的“留成外汇计算表”审核无误后，填制“非贸易外汇调拨单”(见附式四)并加盖财政部门印章。第一联作为财政部门办理退库的记帐凭证(中央单位的直接从总帐户中退库，地方单位的从分帐户中退库)；第二联作为银行核减财政部门非贸易外汇收入帐户的依据；第三联作为收入留成外汇帐户的入帐凭证；第四联作为创汇单位的留成依据。
　　五、分帐户的解缴
　　1．各地财政部门应在季度终了后十五日内填制、非贸易外汇收入缴汇单”(见附式五)一式四联送开户行，经开户行核对盖章后，第一联作为地方财政部门的记帐凭证；第二联交当地中国银行作为核减地方财政部门非贸易外汇收入帐户的记帐凭证；第三、四联由各地财政部门寄送财政部，由财政部转送中国银行总行；第三联作为总帐户的收帐凭证；第四联经中国银行总行加盖章后退给财政部作为财政部收入记帐凭证。
　　2．中央驻地方直属单位的创汇收入，凡在当地中国银行结汇的，须填制“留成外汇计算表”一式三联，经结汇行盖章确认，第一联由结汇银行留存；将原交财政部门的第二联改作随水单寄送其主管部门；将原交财政部门的第三联改作中央驻地方直属单位留存联；中央主管部门收到驻地方直属单位的水单和留成外汇计算表，经汇总后统一办理入、退库手续。
　　3．中央驻地方直属单位的创汇收入不在中行结汇的，参照上述“三”中的“3”和“五”中的“2”有关内容执行。
　　4．省以下的财政部门向省级财政部门缴汇时，应比照上述“1”的省财政部门向财政部缴汇的手续办理。
　　六、非贸易外汇收入总帐户的支配权属于财政部；地方非贸易外汇收入分帐户的支配权属于地方各级财政部门。除按规定办理留成外汇的退库外，其他任何部门和单位都无权从上述收入帐户中退库。
　　七、各级财政部门应根据财政部(82)财外字第657号“非贸易外汇收支预算科目”按季编制汇总表，季度终了后十日内报财政部。年度累计汇总表，在年度终了后一个月内报财政部。
　　八、各省、市、区的实施细则由当地财政部门制定。
　　附：1．留成外汇计算表
　　2．不办理留成的非贸易外汇收入入帐通知书
　　3．非贸易外汇收入帐户对帐单
　　4．非贸易外汇调拨单
　　5．非贸易外汇收入缴汇单

　　附式一

                      一九        年第        季度留成外汇计算表
            申请单位----------------------年      月      日
                                                          单位:美元
----------------------------------------------------------------------------
|收入科目|原币金额|对美元折算率|折美元金额|留成比例|应留成金额|备注|
|--------|--------|------------|----------|--------|----------|----|
|        |        |            |          |        |          |    |第
|--------|--------|------------|----------|--------|----------|----|一  贸
|        |        |            |          |        |          |    |联  易
|--------|--------|------------|----------|--------|----------|----|    外
|        |        |            |          |        |          |    |中  汇
|--------|--------|------------|----------|--------|----------|----|国  收
|        |        |            |          |        |          |    |银  入
|--------|--------|------------|----------|--------|----------|----|行  帐
|        |        |            |          |        |          |    |收  户
|--------|--------|------------|----------|--------|----------|----|入  记
|        |        |            |          |        |          |    |财  帐
|--------|--------|------------|----------|--------|----------|----|政  凭
|合    计|        |            |          |        |          |    |部  证
|------------------------------------------------------------------------|门
|                      |                      |                        |非
|中国银行签章          |财政部门签章          |单位签章                |
----------------------------------------------------------------------------
    附式一
                      一九        年第        季度留成外汇计算表
            申请单位----------------------年      月      日
                                                          单位:美元
----------------------------------------------------------------------------
|收入科目|原币金额|对美元折算率|折美元金额|留成比例|应留成金额|备注|
|--------|--------|------------|----------|--------|----------|----|
|        |        |            |          |        |          |    |第
|--------|--------|------------|----------|--------|----------|----|二  贸
|        |        |            |          |        |          |    |联  易
|--------|--------|------------|----------|--------|----------|----|    外
|        |        |            |          |        |          |    |中  汇
|--------|--------|------------|----------|--------|----------|----|国  收
|        |        |            |          |        |          |    |银  入
|--------|--------|------------|----------|--------|----------|----|行  帐
|        |        |            |          |        |          |    |收  户
|--------|--------|------------|----------|--------|----------|----|入  记
|        |        |            |          |        |          |    |财  帐
|--------|--------|------------|----------|--------|----------|----|政  凭
|合    计|        |            |          |        |          |    |部  证
|------------------------------------------------------------------------|门
|                      |                      |                        |非
|中国银行签章          |财政部门签章          |单位签章                |
----------------------------------------------------------------------------
    附式一
                      一九        年第        季度留成外汇计算表
            申请单位----------------------年      月      日
                                                          单位:美元
----------------------------------------------------------------------------
|收入科目|原币金额|对美元折算率|折美元金额|留成比例|应留成金额|备注|
|--------|--------|------------|----------|--------|----------|----|
|        |        |            |          |        |          |    |第
|--------|--------|------------|----------|--------|----------|----|三
|        |        |            |          |        |          |    |联
|--------|--------|------------|----------|--------|----------|----|
|        |        |            |          |        |          |    |财
|--------|--------|------------|----------|--------|----------|----|政
|        |        |            |          |        |          |    |部
|--------|--------|------------|----------|--------|----------|----|审
|        |        |            |          |        |          |    |批
|--------|--------|------------|----------|--------|----------|----|留
|        |        |            |          |        |          |    |成
|--------|--------|------------|----------|--------|----------|----|依
|合    计|        |            |          |        |          |    |据
|------------------------------------------------------------------------|
|                      |                      |                        |
|中国银行签章          |财政部门签章          |单位签章                |
----------------------------------------------------------------------------
    附式一:
                      一九        年第        季度留成外汇计算表
            申请单位----------------------年      月      日
                                                          单位:美元
----------------------------------------------------------------------------
|收入科目|原币金额|对美元折算率|折美元金额|留成比例|应留成金额|备注|
|--------|--------|------------|----------|--------|----------|----|
|        |        |            |          |        |          |    |
|--------|--------|------------|----------|--------|----------|----|
|        |        |            |          |        |          |    |第
|--------|--------|------------|----------|--------|----------|----|四
|        |        |            |          |        |          |    |联
|--------|--------|------------|----------|--------|----------|----|
|        |        |            |          |        |          |    |创
|--------|--------|------------|----------|--------|----------|----|汇
|        |        |            |          |        |          |    |单
|--------|--------|------------|----------|--------|----------|----|位
|        |        |            |          |        |          |    |留
|--------|--------|------------|----------|--------|----------|----|存
|合    计|        |            |          |        |          |    |
|------------------------------------------------------------------------|
|                      |                      |                        |
|中国银行签章          |财政部门签章          |单位签章                |
----------------------------------------------------------------------------
    附式二
              不办理留成的非贸易外汇收入入帐通知单
      年      月      日                        单位:  美元
----------------------------------------------------------------
|            |                                              |
|            |                                              |
|开户单位名称|                                              |    贸
|            |                                              |第  易
|            |                                              |一  外
|------------|----------------------------------------------|联  汇
|            |                                              |    收
|非贸易外汇  |                                              |财  入
|收入金额    |                                              |政  帐
|            |                                              |部  户
|------------|----------------------------------------------|收  记
|            |                                              |入  帐
|            |                                              |非  证
|  备    注  |                                              |
|            |                                              |
|            |                                              |
----------------------------------------------------------------
                          中国银行签章
附式二
              不办理留成的非贸易外汇收入入帐通知单
      年      月      日                        单位:  美元
----------------------------------------------------------------
|            |                                              |
|            |                                              |
|开户单位名称|                                              |第  非
|            |                                              |二  贸
|            |                                              |联  易
|------------|----------------------------------------------|    外
|            |                                              |中  汇
|非贸易外汇  |                                              |国  收
|收入金额    |                                              |银  入
|            |                                              |行  帐
|------------|----------------------------------------------|收  户
|            |                                              |入  记
|            |                                              |财  帐
|  备    注  |                                              |政  凭
|            |                                              |部  证
|            |                                              |门
----------------------------------------------------------------
                          中国银行签章
    附式三
                        非贸易外汇收入帐户对帐单
      开户单位名称--------------------                  单位:美元
----------------------------------------------------------------------
|  日    期  |  原币金额  |对美元折算率|折美元金额|  备    注  |
|------------|------------|------------|----------|------------|
|            |            |            |          |            |
|------------|------------|------------|----------|------------|
|            |            |            |          |            |第
|------------|------------|------------|----------|------------|一  对
|            |            |            |          |            |联  后
|------------|------------|------------|----------|------------|    退
|            |            |            |          |            |财  中
|------------|------------|------------|----------|------------|政  国
|            |            |            |          |            |部  银
|------------|------------|------------|----------|------------|门  行
|            |            |            |          |            |核
|------------|------------|------------|----------|------------|
|            |            |            |          |            |
|------------|------------|------------|----------|------------|
|  合    计  |            |            |          |            |
----------------------------------------------------------------------
    中国银行签章                  财政部门签章            制表人:
                                                          电  话:
附式三
                        非贸易外汇收入帐户对帐单
      开户单位名称--------------------                  单位:美元
----------------------------------------------------------------------
|  日    期  |  原币金额  |对美元折算率|折美元金额|  备    注  |
|------------|------------|------------|----------|------------|
|            |            |            |          |            |
|------------|------------|------------|----------|------------|
|            |            |            |          |            |第
|------------|------------|------------|----------|------------|二
|            |            |            |          |            |联
|------------|------------|------------|----------|------------|
|            |            |            |          |            |财
|------------|------------|------------|----------|------------|政
|            |            |            |          |            |部
|------------|------------|------------|----------|------------|门
|            |            |            |          |            |留
|------------|------------|------------|----------|------------|存
|            |            |            |          |            |
|------------|------------|------------|----------|------------|
|  合    计  |            |            |          |            |
----------------------------------------------------------------------
    中国银行签章--------          财政部门签章--------    制表人:
                                                          电  话:
附式三
                        非贸易外汇收入帐户对帐单
      开户单位名称--------------------                  单位:美元
----------------------------------------------------------------------
|  日    期  |  原币金额  |对美元折算率|折美元金额|  备    注  |
|------------|------------|------------|----------|------------|
|            |            |            |          |            |
|------------|------------|------------|----------|------------|
|            |            |            |          |            |第
|------------|------------|------------|----------|------------|三
|            |            |            |          |            |联
|------------|------------|------------|----------|------------|
|            |            |            |          |            |中
|------------|------------|------------|----------|------------|国
|            |            |            |          |            |银
|------------|------------|------------|----------|------------|行
|            |            |            |          |            |留
|------------|------------|------------|----------|------------|存
|            |            |            |          |            |
|------------|------------|------------|----------|------------|
|  合    计  |            |            |          |            |
----------------------------------------------------------------------
    中国银行签章--------          财政部门签章--------    制表人:
                                                          电  话:
    附式四
                  非贸易外汇调拨单          编号----------------
                          年        月        日
------------------------------------------------------------------------------
|收汇单位:                                                                |
|--------------------------------------------------------------------------|第
|        退付(调拨)款          |                                        |一
|--------------------------------|                                        |联
|              |                |财政部门盖章:                          |
|收  入  科  目|金  额  (美元)|                                        |财
|              |                |                                        |政
|--------------|----------------|                                        |部
|              |                |                                        |门
|--------------|----------------|                                        |退
|              |                |                                        |库
|--------------|----------------|                                        |记
|              |                |司(局)长:      处长:      经办:    |帐
|  合    计    |                |                                        |凭
|              |                |                                        |证
------------------------------------------------------------------------------
附式四
                  非贸易外汇调拨单          编号----------------
                          年        月        日
------------------------------------------------------------------------------
|收汇单位:                                                                |
|--------------------------------------------------------------------------|第  非
|        退付(调拨)款          |                                        |二  贸
|--------------------------------|                                        |联  易
|              |                |财政部门盖章:                          |    外
|收  入  科  目|金  额  (美元)|                                        |银  汇
|              |                |                                        |行  收
|--------------|----------------|                                        |核  入
|              |                |                                        |减  帐
|--------------|----------------|                                        |财  户
|              |                |                                        |政  依
|--------------|----------------|                                        |部  据
|              |                |司(局)长:      处长:      经办:    |门
|  合    计    |                |                                        |
|              |                |                                        |
------------------------------------------------------------------------------
    附式四
                  非贸易外汇调拨单          编号----------------
                          年        月        日
------------------------------------------------------------------------------
|收汇单位:                                                                |第
|--------------------------------------------------------------------------|三
|        退付(调拨)款          |                                        |联
|--------------------------------|                                        |
|              |                |财政部门盖章:                          |收
|收  入  科  目|金  额  (美元)|                                        |入
|              |                |                                        |留
|--------------|----------------|                                        |成
|              |                |                                        |外
|--------------|----------------|                                        |汇
|              |                |                                        |帐
|--------------|----------------|                                        |户
|              |                |司(局)长:      处长:      经办:    |入
|  合    计    |                |                                        |帐
|              |                |                                        |凭
------------------------------------------------------------------------------证
附式四
                  非贸易外汇调拨单          编号----------------
                          年        月        日
------------------------------------------------------------------------------
|收汇单位:                                                                |
|--------------------------------------------------------------------------|第
|        退付(调拨)款          |                                        |四
|--------------------------------|                                        |联
|              |                |财政部门盖章:                          |
|收  入  科  目|金  额  (美元)|                                        |创
|              |                |                                        |汇
|--------------|----------------|                                        |单
|              |                |                                        |位
|--------------|----------------|                                        |留
|              |                |                                        |成
|--------------|----------------|                                        |依
|              |                |司(局)长:      处长:      经办:    |据
|  合    计    |                |                                        |
|              |                |                                        |
------------------------------------------------------------------------------
    附式五
                                  非贸易外汇收入缴汇单        编号
                                        年      月      日
--------------------------------------------------------------------------------
|缴汇银行|                                |收汇银行|                      |
|--------|--------------------------------|--------|----------------------|
|缴汇单位|                                |收汇单位|                      |
|----------------------------------------------------------------------------|
|      外  汇  科  目                  |      缴  汇  金  额  (美元)      |第
|--------------------------------------|------------------------------------|一
|                                      |                                    |联
|--------------------------------------|------------------------------------|
|                                      |                                    |地
|--------------------------------------|------------------------------------|方
|                                      |                                    |财
|--------------------------------------|------------------------------------|政
|                                      |                                    |部
|--------------------------------------|------------------------------------|门
|                                      |                                    |记
|--------------------------------------|------------------------------------|帐
|        合        计                  |                                    |凭
|----------------------------------------------------------------------------|证
|缴汇单位盖章          |缴汇银行盖章          |中国银行总行盖章            |
|                      |                      |                            |
|                      |                      |                            |
|                      |                      |                            |
|主管会计        记帐  |主管会计       记帐   |主管会计        记帐        |
|                      |                      |                            |
--------------------------------------------------------------------------------
    附式五
                                  非贸易外汇收入缴汇单        编号
                                        年      月      日
--------------------------------------------------------------------------------
|缴汇银行|                                |收汇银行|                      |
|--------|--------------------------------|--------|----------------------|
|缴汇单位|                                |收汇单位|                      |
|----------------------------------------------------------------------------|第  门
|      外  汇  科  目                  |      缴  汇  金  额  (美元)      |二  非
|                                      |                                    |联  贸
|--------------------------------------|------------------------------------|    易
|                                      |                                    |中  外
|--------------------------------------|------------------------------------|国  汇
|                                      |                                    |银  收
|--------------------------------------|------------------------------------|行  入
|                                      |                                    |核  帐
|--------------------------------------|------------------------------------|减  户
|                                      |                                    |地  记
|--------------------------------------|------------------------------------|方  帐
|        合        计                  |                                    |财  凭
|----------------------------------------------------------------------------|政  证
|缴汇单位盖章          |缴汇银行盖章          |中国银行总行盖章            |部
|                      |                      |                            |
|                      |                      |                            |
|                      |                      |                            |
|主管会计        记帐  |主管会计       记帐   |主管会计        记帐        |
|                      |                      |                            |
--------------------------------------------------------------------------------
    附式五
                                  非贸易外汇收入缴汇单        编号
                                        年      月      日
--------------------------------------------------------------------------------
|缴汇银行|                                |收汇银行|                      |
|--------|--------------------------------|--------|----------------------|
|缴汇单位|                                |收汇单位|                      |
|----------------------------------------------------------------------------|第
|      外  汇  科  目                  |      缴  汇  金  额  (美元)      |三
|--------------------------------------|------------------------------------|联
|                                      |                                    |
|--------------------------------------|------------------------------------|中
|                                      |                                    |国
|--------------------------------------|------------------------------------|银
|                                      |                                    |行
|--------------------------------------|------------------------------------|总
|                                      |                                    |行
|--------------------------------------|------------------------------------|收
|        合        计                  |                                    |帐
|----------------------------------------------------------------------------|凭
|缴汇单位盖章          |缴汇银行盖章          |中国银行总行盖章            |证
|                      |                      |                            |
|                      |                      |                            |
|                      |                      |                            |
|主管会计        记帐  |主管会计        记帐  |主管会计        记帐        |
|                      |                      |                            |
--------------------------------------------------------------------------------
    附式五
                                  非贸易外汇收入缴汇单        编号
                                        年      月      日
--------------------------------------------------------------------------------
|缴汇银行|                                |收汇银行|                      |
|--------|--------------------------------|--------|----------------------|
|缴汇单位|                                |收汇单位|                      |
|----------------------------------------------------------------------------|第
|      外  汇  科  目                  |      缴  汇  金  额  (美元)      |四
|--------------------------------------|------------------------------------|联
|                                      |                                    |
|--------------------------------------|------------------------------------|财
|                                      |                                    |政
|--------------------------------------|------------------------------------|部
|                                      |                                    |收
|--------------------------------------|------------------------------------|入
|                                      |                                    |记
|--------------------------------------|------------------------------------|帐
|        合        计                  |                                    |凭
|----------------------------------------------------------------------------|证
|缴汇单位盖章          |缴汇银行盖章          |中国银行总行盖章            |
|                      |                      |                            |
|                      |                      |                            |
|                      |                      |                            |
|主管会计        记帐  |主管会计        记帐  |主管会计        记帐        |
|                      |                      |                            |
--------------------------------------------------------------------------------
  


补充说明：

上述法规因如下原因被全文废止：
发文标题：关于公布废止和失效的财政规章目录[第六批]的通知
发文文号：财法字[1997]44号
发文部门：财政部
发文时间：1997-9-8
实施时间：1997-9-8
 


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