KYB CHINA(1995年8月30日国务院批准 1995年9月14日中国人民银行发布 根据2013年11月9日《国务院关于修改〈国际收支统计申报办法〉的决定》修订)
(Approved by the State Council on August 30, 1995; promulgated by the People's Bank of China on September 14, 1995; revised in accordance with the Decision of the State Council on Amending the Measures for the Declaration of Balance of Payments Statistics on November 9, 2013)
为完善国际收支统计，根据《中华人民共和国统计法》，制定本办法。
These Measures are formulated in accordance with the Statistics Law of the People's Republic of China for the purpose of improving balance of payments statistics.
国际收支统计申报范围为中国居民与非中国居民之间发生的一切经济交易以及中国居民对外金融资产、负债状况。
The scope of declaration of balance of payments statistics covers all economic transactions between Chinese residents and non-Chinese residents, as well as the status of Chinese residents' external financial assets and liabilities.
本办法所称中国居民，是指：
For the purposes of these Measures, Chinese residents refer to:
(一)在中国境内居留1年以上的自然人，外国及香港、澳门、台湾地区在境内的留学生、就医人员、外国驻华使馆领馆外籍工作人员及其家属除外；
(1) Natural persons who reside in China for one year or more, excluding foreign students and medical patients in China, and foreign staff of foreign embassies and consulates in China and their family members, as well as those from Hong Kong, Macao, and Taiwan;
(二)中国短期出国人员(在境外居留时间不满1年)、在境外留学人员、就医人员及中国驻外使馆领馆工作人员及其家属；
(2) Chinese short-term outbound persons (residing abroad for less than one year), Chinese students and medical patients abroad, and staff of Chinese embassies and consulates abroad and their family members;
(三)在中国境内依法成立的企业事业法人(含外商投资企业及外资金融机构)及境外法人的驻华机构(不含国际组织驻华机构、外国驻华使馆领馆)；
(3) Enterprises and institutions as legal persons lawfully established in China (including foreign-invested enterprises and foreign-funded financial institutions) and representative offices of foreign legal persons in China (excluding representative offices of international organizations and foreign embassies and consulates in China);
(四)中国国家机关(含中国驻外使馆领馆)、团体、部队。
(4) Chinese state organs (including Chinese embassies and consulates abroad), organizations, and military units.
本办法适用于中国境内所有地区，包括在中国境内设立的保税区和保税仓库等。
These Measures apply to all regions within China, including bonded areas and bonded warehouses established in China.
国家外汇管理局按照《中华人民共和国统计法》规定的程序，负责组织实施国际收支统计申报，并进行监督、检查；统计、汇总并公布国际收支状况和国际投资状况；制定、修改本办法的实施细则；制发国际收支统计申报单及报表。政府有关部门应当协助国际收支统计申报工作。
The State Administration of Foreign Exchange (SAFE) shall, in accordance with the procedures stipulated in the Statistics Law of the People's Republic of China, be responsible for organizing the implementation of the declaration of balance of payments statistics, and for supervising and inspecting such declarations; for compiling, aggregating, and publishing the balance of payments and international investment position; for formulating and amending the implementing rules of these Measures; and for issuing declaration forms and reports for balance of payments statistics. Relevant government departments shall assist in the work of balance of payments statistics declaration.
国际收支统计申报实行交易主体申报的原则，采取间接申报与直接申报、逐笔申报与定期申报相结合的办法。
The declaration of balance of payments statistics shall follow the principle of declaration by transaction parties, adopting a combination of indirect declaration and direct declaration, and a combination of transaction-by-transaction declaration and periodic declaration.
中国居民和在中国境内发生经济交易的非中国居民应当按照规定及时、准确、完整地申报国际收支信息。
Chinese residents and non-Chinese residents who engage in economic transactions within China shall declare balance of payments information in a timely, accurate, and complete manner as required.
中国居民通过境内金融机构与非中国居民进行交易的，应当通过该金融机构向国家外汇管理局或其分支局申报交易内容。
When Chinese residents conduct transactions with non-Chinese residents through domestic financial institutions, they shall declare the content of the transactions to SAFE or its branches through such financial institutions.
中国境内提供登记结算、托管等服务的机构和自营或者代理客户进行对外证券、期货、期权等交易的交易商，应当向国家外汇管理局或其分支局申报对外交易及相应的收支和分红派息情况。
Institutions providing clearing, settlement, custody, and other services in China, and dealers conducting foreign securities, futures, options, and other transactions on their own behalf or as agents for clients, shall declare to SAFE or its branches the foreign transactions and corresponding receipts and payments and dividend distributions.
中国境内各类金融机构应当直接向国家外汇管理局或其分支局申报其自营对外业务情况，包括其对外金融资产、负债及其变动情况，相应的利润、利息收支情况，以及对外金融服务收支和其他收支情况；并履行与中国居民和非中国居民通过其进行国际收支统计申报活动有关的义务。
All types of financial institutions in China shall directly declare to SAFE or its branches their own foreign business activities, including their external financial assets and liabilities and changes therein, corresponding profit and interest receipts and payments, as well as receipts and payments for foreign financial services and other receipts and payments; and shall fulfill obligations related to the declaration of balance of payments statistics activities conducted by Chinese residents and non-Chinese residents through them.
在中国境外开立账户的中国非金融机构，应当直接向国家外汇管理局或其分支局申报其通过境外账户与非中国居民发生的交易及账户余额。
Chinese non-financial institutions that open accounts outside China shall directly declare to SAFE or its branches transactions with non-Chinese residents conducted through such overseas accounts and the account balances.
中国境内的外商投资企业、在境外有直接投资的企业及其他有对外金融资产、负债的非金融机构，必须直接向国家外汇管理局或其分支局申报其对外金融资产、负债及其变动情况和相应的利润、股息、利息收支情况。
Foreign-invested enterprises in China, enterprises with direct investment abroad, and other non-financial institutions with external financial assets and liabilities must directly declare to SAFE or its branches their external financial assets and liabilities and changes therein, as well as corresponding profit, dividend, and interest receipts and payments.
拥有对外金融资产、负债的中国居民个人，应当按照国家外汇管理局的规定申报其对外金融资产、负债的有关情况。
Chinese resident individuals who hold external financial assets and liabilities shall declare relevant information on their external financial assets and liabilities in accordance with the provisions of SAFE.
国家外汇管理局或其分支局可以就国际收支情况进行抽样调查或者普查。
SAFE or its branches may conduct sample surveys or general surveys on the balance of payments.
国家外汇管理局或其分支局有权对中国居民和非中国居民申报的内容进行检查、核对，申报人及有关机构和个人应当提供检查、核对所需的资料和便利。
SAFE or its branches have the right to inspect and verify the content declared by Chinese residents and non-Chinese residents, and the declarants and relevant institutions and individuals shall provide the materials and facilities necessary for the inspection and verification.
国家外汇管理局及其分支局应当对申报者申报的具体数据严格保密，只将其用于国际收支统计。除法律另有规定外，国际收支统计人员不得以任何形式向任何机构和个人提供申报者申报的具体数据。
SAFE and its branches shall keep strictly confidential the specific data declared by declarants and use them only for balance of payments statistics. Unless otherwise provided by law, balance of payments statistics personnel shall not provide the specific data declared by declarants to any institution or individual in any form.
银行、交易商以及提供登记结算、托管等服务的机构应当对其在办理业务过程中知悉的申报者申报的具体数据严格保密。
Banks, dealers, and institutions providing clearing, settlement, custody, and other services shall keep strictly confidential the specific data declared by declarants that they become aware of in the course of handling business.
中国居民、非中国居民未按照规定进行国际收支统计申报的，由国家外汇管理局或其分支局依照《中华人民共和国外汇管理条例》第四十八条的规定给予处罚。
If Chinese residents or non-Chinese residents fail to declare balance of payments statistics as required, SAFE or its branches shall impose penalties in accordance with the provisions of Article 48 of the Regulations of the People's Republic of China on Foreign Exchange Administration.
国际收支统计人员违反本办法第十六条规定的，依法给予处分。
If balance of payments statistics personnel violate the provisions of Article 16 of these Measures, they shall be given sanctions in accordance with the law.
国家外汇管理局或其分支局，银行、交易商以及提供登记结算、托管等服务的机构违反本办法第十六条规定的，依法追究法律责任。
If SAFE or its branches, banks, dealers, or institutions providing clearing, settlement, custody, and other services violate the provisions of Article 16 of these Measures, they shall be subject to legal liability in accordance with the law.
国家外汇管理局根据本办法制定《国际收支统计申报办法实施细则》。
The State Administration of Foreign Exchange shall, in accordance with these Measures, formulate the Detailed Rules for the Implementation of the Measures for the Reporting of Balance of Payments Statistics.
本办法自1996年1月1日起施行。
These Measures shall come into force as of January 1, 1996.