为促进利用外资事业的发展,加强对外商投资企业在境内以外币计价结算的管理,维护金融秩序的稳定,协助外商投资企业平衡外汇收支,根据《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》和有关法规,特作如下法规:
一、凡外商投资企业(以下简称企业)在境内以外币计价结算销售产品的,须向企业所在地的国家外汇管理局或其分、支局(以下简称外汇管理部门)提出申请。
  二、凡符合下列条件之一的企业,可向外汇管理部门申请以外币计价结算销售其产品:1.企业生产的产品属国家计划内需要进口的商品;2.企业向经济特区、经济技术开发区或外商投资企业销售其产品;3.企业生产的产品属于国内生产企业需要用外汇进口的原材料和零配件。
  三、企业申请在境内以外币计价结算销售其产品时,应向外汇管理部门提供下列文件:1.在境内以外币计价结算销售产品的申请报告。报告中应写明理由、产品名称、数量、金额、期限等内容;2.在我国登记注册的会计师事务所出具的企业如期缴足资本的验资证明;3.外汇管理部门要求提供的其他文件。
  四、外汇管理部门按年度审批企业的申请,应对企业以外币计价结算销售其产品的金额、数量、品名、期限作出法规,并核定企业以外币计价销售产品的年度数额。
  五、凡属需在异地以外币计价结算销售产品的,收取外币的企业所在地外汇管理部门批准后,抄送各有关分局,并报总局备案。
  六、凡经批准以外币计价结算的产品,其价格一般应参考同类出口商品的离岸价或同类进口商品的到岸价,同质同价,优质优价。#13七、凡属下列情况者,一般不得以外币计价结算销售其产品:1.企业违反合同、章程或批准文件,不履行外销或返销责任,不按期达到国产化程度的;2.属国家不鼓励投资的企业或产品。
  八、未经外汇管理部门批准,企业不得以外币计价结算销售其产品。企业违反本法规,外汇管理部门根据《违反外汇管理处罚施行细则》,予以处罚。
  九、本法规公布之前的有关办法,与本法规有抵触的,以本办法为准。
  十、本法规解释权属国家外汇管理局。
  十一、本办法自一九八九年三月一日起实行。
PROVISIONS GOVERNINGTHEUSEOFFOREIGNCURRENCYBYFOREIGNINVESTED ENTERPRISES IN COMPUTINGPRICESANDSETTLINGACCOUNTSWITHINCHINA (Promulgated on March 1, 1989)
Whole Doc.
The following Provisions are enacted by the StateAdministrationof ExchangeControl(SAEC)inaccordance with the Rules for the Implementation of Foreign Exchange Controls Relating toOverseasChinese Enterprises, Foreign Enterprises and Chinese-ForeignJointVenturesand relevant regulations with aviewtofacilitatingtheuseofforeign capital,tighteningcontrolovertheuseofforeign currency by foreign-invested enterprises in computingpricesandsettlingaccounts within China, and helping these enterprises balance their foreign exchange receipts and expenditures:
Article 1
A foreign-invested enterprise (hereinafter referred to as enterprise) that wishes to use foreign currency to compute prices and settleaccounts for the products it sells in China must apply to the SAEC or its branch or sub-branchoffice(hereinafter referred to as exchange control authorities) in the place where the enterprise is located.
Article 2
The applicant must conform to one of the following conditions:
(1) Its products are those that need to be imported undertheState plan;
(2)Itsproductsaresoldtothe special economic zones, economic-technological development zones, orforeign-fundedenterprises; or
(3) Its products are raw or semi-finished materials, sparepartsor fittings which domestic production enterprises need to import with foreign exchange.
Article 3
While applying for the use of foreign currency to compute pricesand settle accounts for the products it sells in China, theenterpriseshall submit the following documents to the exchange control authorities:
(1)Anapplicationtothateffect,statingthe reason for application, the names and amounts of products, the sum of money, andthe duration;
(2) A certificate fromanaccountantofficeregisteredinChina confirming that theenterprise'scapitalhasbeenfullypaidupas scheduled; and
(3) Other documents required by the exchange control authorities.
Article 4
The exchangecontrolauthoritiesshallexamineandapprovethe application from an enterprise on an annual basis, stipulating the sumof money, the amounts and names of products, the time limit fortheuseof foreign currency bytheenterpriseincomputingpricesandsettling accounts for its products, as well as the annual quotafortheproducts involved in this regard.
Article 5
In case an enterprise needs to use foreign currency to compute prices and settle accounts for the products it sells in places otherthanwhere itislocated,itmustobtainapprovalfromtheexchangecontrol authorities at theplacewheretheenterprisereceivingtheforeign exchange is located, and copies of the document of approval shall besent to the relevant SAEC branch offices and reported to the SAECheadquarters for reference.
Article 6
For products the prices of which are allowed to be computedandthe accounts to be settled in foreign currency, the prices shall generallybe set with reference to the FOB prices of the same category of exportgoods or the CIF prices of the same category of import goods, accordingtothe principle of the same prices for goods ofthesamequalityandhigher prices for goods of higher quality.
Article 7
Generally, an enterprise shall not be allowed tocomputepricesor settle accounts in foreigncurrencyforitsproductsinoneofthe following cases:
(1) Iftheenterprise,inviolationoftheprovisionsofits contracts, articles of associationorthedocumentsofapproval,has failed to perform its duties in exporting its products or selling themin China, or failed to reach the goal of switching to domestic materialsand parts in manufacturing the products; or
(2) If the enterprise or its products arenotofthecategoryin which investment is encouraged by the State.
Article 8
Withouttheapprovaloftheexchangecontrolauthorities,no enterprise may use foreign currency to compute prices and settleaccounts for its products. AnyenterpriseviolatingtheseProvisionsshallbe punished by the said authorities in accordancewiththeRulesforthe Implementation of Penalty on Offenses Against Exchange Control.
Article 9
Incaseofconflictbetweenpastprovisionsandthepresent Provisions, the present Provisions shall prevail.
Article 10
The right to interpret these Provisions resides in the SAEC.
Article 11
These Provisions shall come into effect on March 1, 1989.