本案构成职务侵占罪还是盗窃罪/张小军

作者:法律资料网 时间:2024-07-03 03:13:28   浏览:8156   来源:法律资料网
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一、简要案情
2010年10月至2011年1月,中石油天然气运输公司重庆分公司的油罐车驾驶员冯某等人,伙同押运员,多次利用驾驶油罐车将油品运输到加油站的过程中,私自将油罐车油罐阀门铅封打开,实施盗窃。每运输一次便从油罐车罐内盗窃50-100升汽、柴油倒卖,到案发为止,通过公安机关查证,冯仁涛等人均实施盗窃60余次,涉案金额2万余元。
二、本案争议焦点
本案在批捕和审判阶段是构成盗窃罪还是职务侵占罪均出现较大分歧。
一种意见认为构成职务侵占罪,认为驾驶员在驾驶油罐车运输油品的过程就有对油罐车及车内油品有保管的职责,冯某等人利用了职务上的便利实施盗窃,因而构成职务侵占罪。
另一种意见认为构成盗窃罪,因为油罐为刑法上的“封缄物”,封缄的含义就是排除他人对该物的占有,因而构成盗窃罪。
检察院以职务侵占罪对冯仁涛等人批捕、提起公诉。最终,法院以职务侵占对冯仁涛等人做出了判决。
三、评析
笔者同意第二种观点,认为构成盗窃罪,理由如下:
1、在本案中,油罐为刑法上的“封缄物”,“封缄”这一特征应作为区别本案是职务侵占罪和盗窃罪的关键
占有封缄物并不当然占有其内容物。所谓封缄物,一般认为是指那些被装在密闭的容器中,外表盖有封印或者有其他防护措施的物,典型的封缄物如加锁的手提箱、贴有封条的集装箱、密封的邮包等。委托人将封缄物交由受托人保管,受托人占有封缄物的同时是否当然地占有封缄物内的财物?我国刑法理论通说认为,封缄物整体应由受托人占有,但是对其内容物即封缄物内的财物,依一般之社会观念,除非经过委托人的特别授权,受托人不能拆封也不能打开,根本无支配和处分的权利,这就意味着受托人只是委托人支配这部分财物的工具,委托人对封缄物的内容物仍然保留占有。
委托人封缄这一意思的表示行为已经阻断了受托人对财务支配的可能性,具有强烈的排他性,即受托人没有对该封缄的内容物有合法占有、支配、控制的权利,因此行为人只对封缄物外部整体具有占有控制的权利。同时我国《刑法》也有类似关于封缄物的规定:《刑法》第253条规定,“邮政工作人员私自开拆或隐匿、毁弃邮件电报的处两年以下有期徒刑或者拘役,犯前款罪而窃取财物的,依照本法第264条的规定从重处罚。”窃取行为就是排除他人对财务的支配关系从而建立一个新的支配关系的一个过程,因此油管车驾驶员对封缄油罐内的油料的窃取排出了委托人对内容物的支配关系,而非法占为己有则建立了一个新的财物支配关系,完全符合盗窃罪的特征。如果受托人非法占有封缄物的整体,就构成侵占罪;如果只是抽取封缄物的内容物而将封缄物返还给委托人,则构成盗窃罪。
2、就本案而言,油罐车属于刑法上的“封缄物”
通过调查发现,油罐车在每次装完油后都由油库发油员现场给油罐车阀门打上塑封,而且只能到了加油站后由加油站工作人员才能打开铅封,油罐车驾驶员、押运员无任何权利打开铅封,这也是中石油所必须要求的工作程序。从中石油这种管理方式发现(打封条、配备押运员),油罐车为密闭状态,是封缄物,是不允许其他人打开的,这也向外表明了不能对油料私自占有的主观。因此,油罐车属于刑法上的“封缄物”。
3、本案是利用工作上的便利
根据调查,中石油在油料运送过程中每台油罐车是配备两名人员,即一名驾驶员,一名押运员,因此押运员的职责是在整个运送过程中保证油料的安全(防止被盗,对驾驶员也有监督作用),驾驶员的职责是安全将油料送到各加油站。虽然驾驶员也有一定保证油料安全的职责,但是从油罐车人员的配备、在油库装油时由押运员负责核对各项数据等客观事实上分析,驾驶员主要的职责就是安全开车驾驶,而押运员的职责则是保证油料的安全,即负有主要保管责任。因此驾驶员主要利用的是开车能接触到油料的工作便利。
4、从社会效果上看
作为执法者,在维护法律公正的同时也应该兼顾社会效果。通过笔者对该案、该群体的深入调查发现,无论在重庆还是在全国其它省市,只要有油库,有油料配送的地方,这种偷盗油犯罪就十分突出,已经形成了一定的产业链,盗、收、买。同时驾驶员也知道偷盗油构成职务侵占罪,构成犯罪较盗窃难,受刑法处罚较盗窃轻,公安机关无法处理,犯罪成本低,所以这种犯罪屡禁不止,给国有资产造成较大流失。
其次,油贩子收油后将所收汽柴油存放于居民区对外销售,极易发生爆炸,全国各地也相继出现非法存储销售汽柴油发生爆炸造成严重损失的案件,笔者在办案中也多次查获非法存储销售汽、柴油的窝点,存在极大安全隐患(冯某案件中,便在一居民区查获非法从驾驶员出收购的汽柴油5吨左右,准备对外销售),但无更有利的打击手段,导致这种现象仍然较多存在。
因此,笔者认为,该案应构成盗窃罪。

作者:张小军
单位:重庆市公安局刑警总队
2013年5月20日

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财政部、国家税务总局关于国家濒管办2000年度种用野生动植物免税进口计划的通知

财政部 国家税务总局


财政部、国家税务总局关于国家濒管办2000年度种用野生动植物免税进口计划的通知
财政部 国家税务总局




海关总署、国家濒危物种进出口管理办公室:
根据财政部、国家税务总局《关于继续对进口种子(苗)和种畜(禽)鱼种(苗)和非盈利性种用野生动植物种源实行税收优惠政策的通知》(财税字〔1998〕66号)的规定,各有关单位已报送2000年度进口计划。经核准,现将国家濒管办2000年度免税进口计划(见附
件)通知你们,请据此办理审批手续。

附件:

国家濒管办2000年种用野生动植物免税进口计划
-----------------------------------------
| 序号 | 种 类 | 数量(单位:只、匹、头)|
|----|--------------------|-------------|
| |兽类 | |
|----|--------------------|-------------|
| 1 |有袋类 | 400 |
|----|--------------------|-------------|
| 2 |灵长类 | 4000 |
|----|--------------------|-------------|
| 3 |鲸类 | 100 |
|----|--------------------|-------------|
| 4 |大型蝠类 | 100 |
|----|--------------------|-------------|
| 5 |熊类 | 50 |
|----|--------------------|-------------|
| 6 |浣熊类 | 50 |
|----|--------------------|-------------|
| 7 |鼬类(水貂等) | 8000 |
|----|--------------------|-------------|
| 8 |犬狐类 | 9000 |
|----|--------------------|-------------|
| 9 |灵猫类 | 300 |
|----|--------------------|-------------|
| 10 |狮虎豹类 | 150 |
|----|--------------------|-------------|
| 11 |猫类 | 100 |
|----|--------------------|-------------|
| 12 |海豹类(包括:海狮、海狗、海象) | 150 |
-----------------------------------------

-----------------------------------------
| 13 |海牛类 | 20 |
|----|--------------------|-------------|
| 14 |鹿类 | 200 |
|----|--------------------|-------------|
| 15 |野牛类 | 80 |
|----|--------------------|-------------|
| 16 |羚羊类 | 500 |
|----|--------------------|-------------|
| 17 |野羊类 | 200 |
|----|--------------------|-------------|
| 18 |野驼类 | 100 |
|----|--------------------|-------------|
| 19 |象类 | 140 |
|----|--------------------|-------------|
| 20 |斑马类 | 200 |
|----|--------------------|-------------|
| 21 |貘类 | 50 |
|----|--------------------|-------------|
| 22 |犀牛类 | 50 |
|----|--------------------|-------------|
| 23 |大型啮齿类 | 500 |
|----|--------------------|-------------|
| 24 |野马 | 50 |
|----|--------------------|-------------|
| 25 |河马 | 50 |
|----|--------------------|-------------|

| |鸟类 | |
|----|--------------------|-------------|
| 26 |鸵鸟类(含蛋) | 12000 |
|----|--------------------|-------------|
| 27 |鹈鹕(含蛋) | 50 |
|----|--------------------|-------------|
| 28 |企鹅类 | 200 |
|----|--------------------|-------------|
| 29 |鹳鹤类 | 150 |
|----|--------------------|-------------|
| 30 |火烈鸟类 | 3000 |
|----|--------------------|-------------|
| 31 |雁鸭类 | 1000 |
|----|--------------------|-------------|
| 32 |鹰隼类 | 80 |
|----|--------------------|-------------|
| 33 |猫头鹰类 | 30 |
|----|--------------------|-------------|
| 34 |雉鸡类 | 500 |
|----|--------------------|-------------|
| 35 |鸥类 | 100 |
|----|--------------------|-------------|
| 36 |鸽鸠类 | 300 |
|----|--------------------|-------------|
| 37 |鹦鹉类 | 5000 |
|----|--------------------|-------------|
| 38 |犀鸟类 | 50 |
|----|--------------------|-------------|
| 39 |雀类 | 5000 |
|----|--------------------|-------------|

| |爬行类 | |
|----|--------------------|-------------|
| 40 |龟鳖类 | 5000 |
|----|--------------------|-------------|
| 41 |鳄鱼 | 27500 |
|----|--------------------|-------------|
| 42 |鳄鱼苗 | 60000 |
|----|--------------------|-------------|
| 43 |晰蜴类 | 1000 |
|----|--------------------|-------------|
| 44 |蛇类 | 20000 |
|----|--------------------|-------------|
| |两栖类 | |
|----|--------------------|-------------|
| 45 |蛙蟾类 | 3000 |
|----|--------------------|-------------|
| 46 |鲵螈类 | 适量 |
-----------------------------------------

-----------------------------------------
| 47 |鱼类 | 80000 |
|----|--------------------|-------------|
| 48 |鲟类 | 2000 |
|----|--------------------|-------------|
| 49 |鳗类 | 4000 |
|----|--------------------|-------------|
| 50 |鲨类 | 1000 |
|----|--------------------|-------------|
| 51 |昆虫类 | 5000 |
|----|--------------------|-------------|
| 52 |贝类 | 5000 |
|----|--------------------|-------------|
| 53 |珊瑚类 | 适量 |
|----|--------------------|-------------|
| 54 |兰花类 |9000万株(包括瓶苗) |
|----|--------------------|-------------|
| 55 |参类 | 1万千克 |
|----|--------------------|-------------|
| 56 |苏铁类 | 100万株,100千克 |
|----|--------------------|-------------|
| 57 |仙人掌类 | 50万株 |
|----|--------------------|-------------|
| 58 |仙客来类 | 6500万株 |
|----|--------------------|-------------|
| 59 |樟类 | 100万株 |
|----|--------------------|-------------|

| 60 |木棉类 | 100万株 |
|----|--------------------|-------------|
| 61 |红豆杉类 | 500万株 |
|----|--------------------|-------------|
| 62 |大戟类 | 5000万株 |
|----|--------------------|-------------|
| 63 |蚌壳蕨类 | 100万株 |
|----|--------------------|-------------|
| 64 |骨碎补类 | 1000万株 |
|----|--------------------|-------------|
| 65 |菊类 | 1000万株 |
|----|--------------------|-------------|
| 66 |杨柳类 | 300万株 |
|----|--------------------|-------------|
| 67 |棕榈类 | 500万株 |
|----|--------------------|-------------|
| 68 |百合类 | 9500万株 |
|----|--------------------|-------------|
| 69 |山茶类 | 200万株 |
|----|--------------------|-------------|
| 70 |槭树类 | 200万株 |
|----|--------------------|-------------|
| 71 |桑类 | 500万株 |
|----|--------------------|-------------|
| 72 |石松类 | 100万株 |
|----|--------------------|-------------|
| 73 |壳斗类 | 200万株 |
-----------------------------------------



2000年3月21日

对侨资企业、外资企业、中外合资经营企业外汇管理施行细则(附英文)

国家外管局


对侨资企业、外资企业、中外合资经营企业外汇管理施行细则(附英文)

一九八三年七月十九日国务院批准

一、为贯彻执行《中华人民共和国外汇管理暂行条例》第五章的规定,特制定本细则。
二、《中华人民共和国外汇管理暂行条例》第五章所称侨资企业,是指在中国境内注册登记,独立经营或者同国内企业合作生产、合作经营的华侨或港澳同胞资本的公司、企业和其他经济组织;外资企业,是指在中国境内注册登记,独立经营或者同中国企业合作生产、合作经营的外国资本的公司、企业和其他经济组织;中外合资经营企业,是指华侨或港澳同胞资本的或外国资本的公司、企业和其他经济组织或个人,在中国境内同中国的公司、企业或其他经济组织共同举办、合资经营的企业。
三、侨资企业、外资企业、中外合资经营企业的一切外汇收付,必须遵照《中华人民共和国外汇管理暂行条例》和本细则的规定办理。
四、侨资企业、外资企业、中外合资经营企业,应在中国境内的中国银行或者经国家外汇管理局或其分局批准的其他银行开立人民币存款帐户和外汇存款帐户,由开户银行监督收付。在申请开户时,应交验中华人民共和国工商行政管理局发给的营业执照。
五、在中国从事合作开采海洋石油资源的外资企业,其独自承担的勘探资金和合作开发、合作生产的资金,准许存放在经中方同意的外国或者港澳地区的银行。
六、除本细则第五条规定者外,侨资企业、外资企业、中外合资经营企业,如需在外国或者港澳地区开立外汇存款帐户,必须向国家外汇管理局或其分局申请批准。经批准在外国或港澳地区开立外汇存款帐户者,须于每季度终了后三十天内向国家外汇管理局或其分局报告外汇存款帐户的收付情况。
七、按本细则第四条规定在中国境内的银行开立外汇存款帐户者,一切外汇收入都必须存入其外汇存款帐户,其正常业务的外汇支出,可以从其外汇存款帐户中支付。
八、在中国从事合作开采海洋石油资源的外资企业,为执行合同规定的石油作业,可以在中国境外直接向其外籍职工、外国承包者和供应商支付工资、薪金、采购物品货款和各项劳务、服务费用。外籍职工、外国承包者在中国境内取得的收入,应当按照中华人民共和国税法规定缴纳税款。
九、侨资企业、外资企业、中外合资经营企业必须按期向国家外汇管理局或其分局报送下列报表,并附详细文字说明。
1.每年三月三十一日前报送上年十二月三十一日的资产负债表、上年度损益计算书和外汇收支报告表;随附在中华人民共和国登记注册的会计师的查帐报告。
2.每年十二月一日以前报送下年度外汇收支预算表(遇有修改,应随时补报)。
国家外汇管理局或其分局有权要求侨资企业、外资企业、中外合资经营企业提供有关外汇业务的情况并检查其外汇收支情况。
十、侨资企业、外资企业、中外合资经营企业必须按照国家外汇管理局公布的外汇牌价办理外汇兑换;企业的产品出口可按中国进出口贸易结汇的有关规定办理。
十一、侨资企业、外资企业、中外合资经营企业出口所得的外汇,除经国家外汇管理局或其分局批准者外,应调回存入开户银行帐户,并办理出口外汇核销手续。
十二、侨资企业、外资企业、中外合资经营企业与中国境内的机关、企业(包括侨资企业、外资企业、中外合资经营企业)或者个人之间的结算,除下列情况外,都应当使用人民币。
1.生产的产品如系中国需要进口的商品,售给中国经营外贸业务的单位或者其他企业,经中国外贸主管机关批准,供需双方商定,可参照国际市场价格,以外币计价、结算。
2.因生产需要购买中国经营外贸业务单位经营的出口商品和进口商品,经中国外贸主管机关批准,供需双方商定,可参照国际市场价格,以外币计价、结算。
3.同中国建筑单位签订建筑合同,经国家外汇管理局或其分局批准,可以外币计价、结算。
4.根据国务院规定,或者经国家外汇管理局或其分局批准,可以外币计价、结算的其他项目。
凡经批准以外币计价、结算者,均可通过其外汇存款帐户办理收付。
十三、侨资企业、外资企业、中外合资经营企业的华侨投资者或者外国投资者依法纳税后的纯利润和其它正当收益,可以向开户银行申请,汇出境外,从其外汇存款帐户中支付。申请时,应提交企业董事会或相当于董事会的权力机构的分配利润的决议书、纳税凭证以及载有收益分配条款的合同。
侨资企业、外资企业、中外合资经营企业的华侨投资者或者外国投资者,如要将外汇资本转移到中国境外,须向国家外汇管理局或其分局申请,从企业的外汇存款帐户中支付汇出。
十四、在中国从事合作开采海洋石油、煤炭等资源和从事其他合作、合资经营的侨资企业、外资企业、中外合资经营企业,按照中外双方合同规定用产品回收资本和分配利润的,华侨投资者或者外国投资者提取和拥有的其份额内的产品可以运出,但必须汇回应在中华人民共和国缴纳的税款和其他应付的款项。如在中国境内出售,应当按照本细则第十二条的规定办理;其销售所得的外汇,在缴纳税款和其他应付的款项后可以汇出。
十五、侨资企业、外资企业、中外合资经营企业中的外籍职工或港澳职工的工资和其他正当收益,依法纳税后可以汇出,汇出金额超过百分之五十的比例时,可以向国家外汇管理局或其分局申请,汇出外汇均从其企业的外汇存款帐户中支付。
十六、侨资企业、外资企业、中外合资经营企业,经批准在外国或港澳地区设立的分支机构或办事机构,其所需外汇经费,经国家外汇管理局或其分局批准,可以按期从其外汇存款帐户中支付汇出。
十七、侨资企业、外资企业、中外合资经营企业可以直接向外国或港澳地区的银行或企业借入外汇资金,但是应报国家外汇管理局或其分局备案。
十八、依法停业的侨资企业、外资企业和中外合资经营企业,应当在中国财政、税务和外汇管理机关的共同监督下,按期清理。华侨投资者或外国投资者,应对其在中国境内的未了税务债务事项负责。清理结束后,华侨投资者或外国投资者所有的或所分得的资金,如要求汇出境外,可以向国家外汇管理局或其分局申请,从原企业的外汇存款帐户中支付汇出。
十九、在中国境内设立的侨资银行、外资银行、中外合资银行和其他金融机构,其外汇收支的管理办法由国家外汇管理局另行规定。
二十、本细则经国务院批准,由国家外汇管理局发布施行。(附英文)

RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL REGULA-TIONS RELATING TO ENTERPRISES WITH OVERSEAS CHINESE CAPITAL, FOREIGN-CAPITAL ENTERPRISES AND CHINESE-FOREIGN EQUITY JOINT VENTURES

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)
RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL REGULA-
TIONS RELATING TO ENTERPRISES WITH OVERSEAS CHINESE CAPITAL, FOREIGN-
CAPITAL ENTERPRISES AND CHINESE-FOREIGN EQUITY JOINT VENTURES
(Approved by the State Council of the People's Republic of China
on July 19, 1983 and promulgated by the State Administration of Foreign
Exchange Control on August 1, 1983)
Article 1
These Rules are formulated for implementing the provisions of Chapter V of
the Interim Regulations on Foreign Exchange Control of the People's
Republic of China.
Article 2
In Chapter V of the Interim Regulations on Foreign Exchange Control of the
People's Republic of China, the term "enterprises with overseas Chinese
capital" refers to corporations, enterprises or other economic entities
registered in China with overseas Chinese capital or capital of
compatriots in the Hongkong and Macao regions, and managed independently
or jointly with Chinese enterprises; the term "foreign-capital
enterprises" refers to corporations, enterprises or other economic
entities registered in China with foreign capital, and managed
independently or jointly with Chinese enterprises; the term "Chinese-
foreign equity joint ventures" refers to enterprises jointly established,
owned and run in China by corporations, enterprises, other economic
entities or individuals with overseas Chinese capital, capital of
compatriots in the Hongkong and Macao regions or foreign capital and
Chinese corporations, enterprises or other economic entities.
Article 3
For all foreign exchange receipts and payments, enterprises with overseas
Chinese capital, foreign-capital enterprises and Chinese-foreign equity
joint ventures must act in accordance with the provisions in the Interim
Regulations on Foreign Exchange Control of the People's Republic of China
as well as these Rules.
Article 4
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures shall open Renminbi deposit accounts
and foreign exchange deposit accounts in China with the Bank of China or
its branch banks or any other banks approved by the State Administration
of Foreign Exchange Control (SAFEC) or its branch offices, payments and
receipts in these accounts being subject to the supervision of the bank
with which the enterprises have established accounts. When applying for
the opening of the accounts, the enterprises shall submit for verification
their business licenses issued by the State Administration for Industry
and Commerce of the People's Republic of China.
Article 5
The exploration fund and the fund for cooperative development and
cooperative production provided unilaterally by a foreign-capital
enterprise engaged in cooperative exploitation of offshore petroleum
resources in China are permitted to be deposited with the agreement of the
Chinese side in a bank, of a foreign country or of the Hongkong or Macao
region.
Article 6
Should they find it necessary to open foreign exchange deposit accounts
with banks abroad or in the Hongkong and Macao regions other than the
accounts opened in accordance with Article 5 of these Rules, enterprises
with overseas Chinese capital, foreign-capital enterprises and Chinese-
foreign equity joint ventures shall apply to SAFEC or its branch offices
for approval. The enterprises concerned shall submit to SAFEC or its
branch offices quarterly statements of payments into and withdrawal from
such accounts within 30 days as of the end of each and every quarter.
Article 7
All foreign exchange receipts of enterprises maintaining foreign exchange
accounts with banks in China in accordance with Article 4 of these Rules,
must be deposited in the said accounts and all their foreign exchange
disbursements incurred in normal business operations can be effected
through these accounts.
Article 8
For the implementation of the petroleum operations specified in their
contracts, the foreign-capital enterprises engaged in cooperative
exploitation of offshore petroleum resources may pay directly outside
China wages, salaries, cost of procurements, various labour costs and
service charges to foreign workers and staff members, foreign
subcontractors and suppliers. The foreign workers and staff members and
foreign subcontractors shall pay taxes on their income derived from China
in accordance with the provisions of the tax law of the People's Republic
of China.
Article 9
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures shall submit within the prescribed
time limit to the SAFEC or its branch offices the following statements
with explanatory notes in detail:
(1) Balance sheet as of December 31 of the previous year, profit and loss
statement and statement of receipts and payments of foreign exchange for
the previous year shall be submitted before March 31 of each year, along
with audit reports by accountants registered in the People's Republic of
China.
(2) Budget of foreign exchange receipts and payments for the coming year
shall be submitted before December 1 of each year (subsequent amendments,
if any, shall be reported immediately).
The SAFEC and its branch offices are authorized to request the enterprises
with overseas Chinese capital, foreign-capital enterprises and Chinese-
foreign equity joint ventures to provide information about their business
activities involving foreign exchange, and to check on their foreign
exchange incomes and expenditures.
Article 10
Any currency conversion of enterprises with overseas Chinese capital,
foreign-capital enterprises and Chinese-foreign equity joint ventures must
be conducted according to the official rates of foreign exchange quoted by
the SAFEC; the export of the products of these enterprises may be dealt
with in accordance with the relevant provisions governing China's foreign
trade exchange conversions.
Article 11
Except where otherwise approved by the SAFEC or its branch offices, the
foreign exchange receipts realized from exports by the enterprises with
overseas Chinese capital, foreign-capital enterprises and Chinese-foreign
equity joint ventures shall be transferred back and credited to their
foreign exchange deposit accounts with banks in China and the enterprises
shall also go through the procedure of cancelling their commitments for
foreign exchange receipts from these exports.
Article 12
Renminbi shall be used in the settlement of accounts between enterprises
with overseas Chinese capital, foreign-capital enterprises or Chinese-
foreign equity joint ventures on the one hand, and agencies, enterprises
(including enterprises with overseas Chinese capital, foreign-capital
enterprises, Chinese-foreign equity joint ventures), or individuals in
China on the other, except in the following cases:
(1) For products manufactured by these enterprises and sold to Chinese
entities or enterprises engaged in foreign trade which would otherwise
have to import, foreign currencies may be used in pricing and in
settlement of accounts, provided that prior approval by Chinese foreign
trade authorities has been obtained and that agreement on this arrangement
has been reached between seller and buyer; the prices of the products may
be such as to be commensurate with those current in world markets.
(2) If enterprises with overseas Chinese capital, foreign-capital
enterprises and Chinese-foreign equity joint ventures purchase, for the
sake of production, the commodities to be exported or imported by Chinese
entities engaged in foreign trade, foreign currencies may be used in
pricing the said commodities with reference to those current in world
markets and in settlement of accounts, with prior approval of Chinese
foreign trade authorities and arrangement between seller and buyer.
(3) Foreign currencies may be used in pricing and in the settlement of
accounts related to construction work performed by Chinese construction
entities according to contracts, provided that prior approval from the
SAFEC or its branch offices has been obtained.
(4) Other items which can be priced and settled in foreign currencies are
prescribed by the State Council or approved by the SAFEC or its branch
offices.
For all transactions which can be priced and settled in foreign currencies
as approved, the receipts and payments may be made through foreign
exchange deposit accounts.
Article 13
Overseas Chinese investors of enterprises with overseas Chinese capital or
foreign investors of foreign-capital enterprises or of Chinese-foreign
equity joint ventures may apply to the banks with which they have opened
accounts for remitting abroad their profits as well as other justified
earnings after taxation, by debiting the foreign exchange deposit accounts
of the enterprise concerned. At the time of application, the investors
concerned shall submit for examination the written decision on profit
distribution adopted by the board of directors or by another organ of
power equivalent to the board of directors, documentary evidence showing
that all taxes have been duly paid as well as the contracts containing
stipulations with regard to the distribution of profits or earnings.
Overseas Chinese investors of enterprises with overseas Chinese capital or
foreign investors of foreign-capital enterprises or of Chinese-foreign
equity joint ventures shall apply to the SAFEC or its branch offices for
transferring their foreign exchange capital abroad by debiting the foreign
exchange deposit accounts of the enterprises concerned.
Article 14
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures engaged in cooperative exploitation
of such resources as offshore petroleum and coal, and in other contractual
or equity joint ventures, whose capital is to be recovered and profits to
be realized in kind as stipulated in their contracts, may transport out of
China the products as their shares of recovered capital and realized
profits, but such enterprises shall remit back the amount of tax to be
paid in the People's Republic of China as well as other required payments.
If the products are to be sold within China, the case shall be handled in
accordance with provisions of Article 12 of these Rules, and the foreign
exchange proceeds derived from these sales may be remitted out after
taxation and other required payments.
Article 15
Staff members and workers of foreign nationality and those from the
Hongkong and Macao regions employed by enterprises with overseas Chinese
capital, foreign-capital enterprises and Chinese-foreign equity joint
ventures may remit abroad their wages and other justified earnings, after
taxation according to law, and if the remittance exceeds 50% of their
wages and other earnings, they may apply to the SAFEC or its branch
offices. The amounts remitted shall all be debited to the foreign exchange
deposit accounts of the enterprises concerned.
Article 16
Foreign exchange expenses required in the normal business operations of
the branches or offices abroad or in the Hongkong and Macao regions set up
with the approval of competent authorities by enterprises with overseas
Chinese capital, foreign-capital enterprises and Chinese-foreign equity
joint ventures may be remitted to these branches or offices, debiting to
the foreign exchange deposit accounts of the enterprises concerned, with
the approval of the SAFEC or its branch offices.
Article 17
Enterprises with overseas Chinese capital, foreign-capital enterprises,
and Chinese-foreign equity joint ventures may borrow foreign exchange
directly from banks or enterprises of foreign countries or of the Hongkong
and Macao regions, but they must report such borrowing to the SAFEC or its
branch offices for the record.
Article 18
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures winding up operations in accordance
with legal procedures, shall carry out liquidation within the scheduled
period, under the joint supervision of China's finance, taxation and
foreign exchange control authorities. Overseas Chinese investors or
foreign investors shall be responsible for their taxes due and their
outstanding liabilities within China. After completion of the liquidation,
overseas Chinese investors and foreign investors may apply to the SAFEC or
its branch offices for remitting out the funds owned by or distributed to
them. And the remittance shall be debited to the foreign exchange accounts
of the liquidated enterprises.
Article 19
The measures to control foreign exchange receipts and payments of banks
with overseas Chinese capital, banks with foreign capital, Chinese-foreign
equity joint banks and other financial institutions shall be formulated by
the SAFEC separately.
Article 20
These Rules shall be promulgated and put into effect by the SAFEC upon
approval of the State Council.