KYB CHINA(1987年6月17日国务院批准 1987年8月27日国家外汇管理局发布 根据2020年11月29日《国务院关于修改和废止部分行政法规的决定》修订)
(Approved by the State Council on June 17, 1987, promulgated by the State Administration of Foreign Exchange on August 27, 1987, and revised in accordance with the Decision of the State Council on Amending and Repealing Certain Administrative Regulations on November 29, 2020)
为了准确、及时、全面地集中全国的外债信息，有效地控制对外借款规模，提高利用国外资金的效益，促进国民经济的发展，特制定本规定。
These provisions are formulated to accurately, timely, and comprehensively centralize the national external debt information, effectively control the scale of foreign borrowing, improve the efficiency of utilizing foreign funds, and promote the development of the national economy.
国家对外债实行登记管理制度。
The state implements a registration management system for external debt.
国家外汇管理局负责建立和健全全国外债统计监测系统，对外公布外债数字。
The State Administration of Foreign Exchange is responsible for establishing and improving the national external debt statistical monitoring system and publishing external debt figures.
本规定所称的外债是指中国境内的机关、团体、企业、事业单位、金融机构或者其他机构(以下统称借款单位)对中国境外的国际金融组织、外国政府、金融机构、企业或者其他机构用外国货币承担的具有契约性偿还义务的全部债务，包括：
For the purposes of these provisions, external debt refers to all debts with contractual repayment obligations in foreign currency owed by organs, organizations, enterprises, institutions, financial institutions, or other entities within China (hereinafter collectively referred to as borrowing entities) to international financial organizations, foreign governments, financial institutions, enterprises, or other entities outside China, including:
(一)国际金融组织贷款；
(1) Loans from international financial organizations;
(二)外国政府贷款；
(2) Loans from foreign governments;
(三)外国银行和金融机构贷款；
(3) Loans from foreign banks and financial institutions;
(四)买方信贷；
(4) Buyer's credit;
(五)外国企业贷款；
(5) Loans from foreign enterprises;
(六)发行外币债券；
(6) Issuance of foreign currency bonds;
(七)国际金融租赁；
(7) International financial leasing;
(八)延期付款；
(8) Deferred payment;
(九)补偿贸易中直接以现汇偿还的债务；
(9) Debts directly repaid in cash in compensation trade;
(十)其他形式的对外债务。
(10) Other forms of external debts.
借款单位向在中国境内注册的外资银行借入的外汇资金视同外债。
Foreign exchange funds borrowed by a borrowing entity from a foreign-funded bank registered in China shall be regarded as external debt.
在中国境内注册的外资银行向外借入的外汇资金不视为外债。
Foreign exchange funds borrowed by a foreign-funded bank registered in China from abroad shall not be regarded as external debt.
外债登记分为逐笔登记和定期登记。
External debt registration is divided into item-by-item registration and periodic registration.
国家外汇管理局统一制定和签发《外债登记证》。
The State Administration of Foreign Exchange uniformly formulates and issues the External Debt Registration Certificate.
外商投资企业的对外借款，借款单位应当在正式签订借款合同后15天内，持借款合同副本向所在地外汇管理局办理登记手续并领取逐笔登记的《外债登记证》。
For foreign borrowings by foreign-invested enterprises, the borrowing entity shall, within 15 days after formally signing the loan contract, go through registration procedures with the local foreign exchange administration by presenting a copy of the loan contract and obtain an External Debt Registration Certificate for item-by-item registration.
国际金融组织贷款、外国政府贷款、中国银行或者经批准的其他银行和金融机构的对外借款，借款单位应当向所在地外汇管理局办理登记手续，领取定期登记的《外债登记证》。上述登记，不包括转贷款。
For loans from international financial organizations, foreign government loans, and foreign borrowings by Bank of China or other approved banks and financial institutions, the borrowing entity shall go through registration procedures with the local foreign exchange administration and obtain an External Debt Registration Certificate for periodic registration. The above registration does not include on-lent loans.
除上述两款规定以外的其他借款单位应当在正式签订借款合同后15天内，持对外借款批件和借款合同副本向所在地外汇管理局办理登记手续并领取逐笔登记的《外债登记证》。
For borrowing entities other than those specified in the preceding two paragraphs, they shall, within 15 days after formally signing the loan contract, go through registration procedures with the local foreign exchange administration by presenting the foreign borrowing approval document and a copy of the loan contract, and obtain an External Debt Registration Certificate for item-by-item registration.
借款单位调入国外借款时，凭《外债登记证》在中国银行或者经国家外汇管理局批准的其他银行(以下简称银行)开立外债专用现汇账户。经批准将借款存放境外的借款单位以及其他非调入形式的外债的借款单位，凭《外债登记证》在银行开立还本付息外债专用现汇账户。
When a borrowing entity brings in foreign borrowings, it shall, by presenting the External Debt Registration Certificate, open a special foreign exchange current account for external debt at Bank of China or other banks approved by the State Administration of Foreign Exchange (hereinafter collectively referred to as banks). For borrowing entities approved to keep borrowings abroad and those with external debts not in the form of inward remittance, they shall, by presenting the External Debt Registration Certificate, open a special foreign exchange current account for principal and interest repayment at a bank.
对于未按规定领取《外债登记证》的借款单位，银行不得为其开立外债专用现汇账户或者还本付息外债专用现汇账户，其本息不准汇出境外。
For borrowing entities that have not obtained the External Debt Registration Certificate as required, banks shall not open special foreign exchange current accounts for external debt or special foreign exchange current accounts for principal and interest repayment, and their principal and interest shall not be remitted abroad.
实行逐笔登记的借款单位还本付息时，开户银行应当凭借款单位提供的外汇管理局的核准证件和《外债登记证》，通过外债专用现汇账户或者还本付息外债专用现汇账户办理收付。借款单位应当按照银行的收付凭证，将收付款项记入《外债变动反馈表》并将该表的副本报送签发《外债登记证》的外汇管理局。
When a borrowing entity under item-by-item registration repays principal and interest, the account-opening bank shall handle receipts and payments through the special foreign exchange current account for external debt or the special foreign exchange current account for principal and interest repayment based on the approval documents from the foreign exchange administration and the External Debt Registration Certificate provided by the borrowing entity. The borrowing entity shall, based on the bank's receipt and payment vouchers, record the receipts and payments in the External Debt Change Feedback Form and submit a copy of the form to the foreign exchange administration that issued the External Debt Registration Certificate.
实行定期登记的借款单位，应当按月向发证的外汇管理局报送其外债的签约、提款、使用和还本付息等情况。
Borrowing entities subject to regular registration shall report to the issuing foreign exchange administration on a monthly basis the signing, drawdown, use, and repayment of principal and interest of their external debt.
经批准将借款存放境外的借款单位，应当定期向原批准的外汇管理局报送其存款的变动情况。
Borrowing entities approved to keep borrowings abroad shall regularly report changes in their deposits to the original approving foreign exchange administration.
借款单位全部偿清《外债登记证》所载明的外债后，银行应即注销其外债专用现汇账户或者还本付息外债专用现汇账户，借款单位应当在15天内向发证的外汇管理局缴销《外债登记证》。
After a borrowing entity has fully repaid the external debt recorded in the External Debt Registration Certificate, the bank shall immediately cancel its special foreign exchange account for external debt or special foreign exchange account for repayment of principal and interest of external debt. The borrowing entity shall, within 15 days, surrender the External Debt Registration Certificate to the issuing foreign exchange administration for cancellation.
凡违反本规定有下列行为之一的，所在地外汇管理局可根据情节处以最高不超过所涉及外债金额3%的罚款：
Any violation of these provisions with one of the following acts shall be subject to a fine of up to 3% of the amount of external debt involved, imposed by the local foreign exchange administration according to the circumstances:
(一)故意不办理或者拖延办理外债登记手续的；
(1) Intentionally failing to handle or delaying the handling of external debt registration procedures;
(二)拒绝向外汇管理局报送或者隐瞒、虚报《外债变动反馈表》，或者并无特殊原因屡次迟报的；
(2) Refusing to submit to the foreign exchange administration, or concealing or falsely reporting the External Debt Change Feedback Form, or repeatedly delaying submission without special reasons;
(三)伪造、涂改《外债登记证》的；
(3) Forging or altering the External Debt Registration Certificate;
(四)擅自开立、保留外债专用现汇账户或者还本付息外债专用现汇账户的。
(4) Unauthorized opening or retention of a special foreign exchange account for external debt or a special foreign exchange account for repayment of principal and interest of external debt.
当事人对外汇管理局的处罚决定不服的，可以向上一级外汇管理局提出申诉。
If a party disagrees with the penalty decision of the foreign exchange administration, it may appeal to the higher-level foreign exchange administration.
本规定由国家外汇管理局负责解释。
These Provisions shall be interpreted by the State Administration of Foreign Exchange.
本规定自发布之日起施行。
These Provisions shall come into force on the date of promulgation.
本规定发布时，已借外债尚未清偿完毕的借款单位，应当在本规定发布后30天内向所在地外汇管理局办理外债登记手续。
Borrowing entities that have borrowed external debt but have not fully repaid it at the time of promulgation of these Provisions shall complete external debt registration procedures with the local foreign exchange administration within 30 days after the promulgation of these Provisions.