KYB CHINA(1992年3月18日中华人民共和国国务院令第95号发布 根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》修订)
(Promulgated by Decree No. 95 of the State Council of the People's Republic of China on March 18, 1992, and revised in accordance with the Decision of the State Council on Repealing and Amending Certain Administrative Regulations on January 8, 2011)
为了筹集社会资金，进行社会主义现代化建设，制定本条例。
These Regulations are formulated to raise social funds for socialist modernization.
国库券的发行对象是：居民个人、个体工商户、企业、事业单位、机关、社会团体和其他组织。
The targets for issuance of treasury bonds are: individual residents, individual industrial and commercial households, enterprises, institutions, government organs, social organizations, and other organizations.
国库券以人民币元为计算单位。
Treasury bonds are denominated in Renminbi yuan.
每年国库券的发行数额、利率、偿还期等，经国务院确定后，由财政部予以公告。
The issuance amount, interest rate, and maturity period of treasury bonds each year shall be determined by the State Council and announced by the Ministry of Finance.
国库券发行采取承购包销、认购等方式。
Treasury bonds are issued through methods such as underwriting and subscription.
国家下达的国库券发行计划，应当按期完成。
The treasury bond issuance plan issued by the state shall be completed on schedule.
国库券按期偿还本金。国库券利息在偿还本金时一次付给，不计复利。
Treasury bonds shall be repaid on schedule. Interest on treasury bonds shall be paid in a lump sum at the time of repayment of principal, without compound interest.
国库券的发行和还本付息事宜，在各级人民政府统一领导下，由财政部门和中国人民银行组织有关部门多渠道办理。
The issuance, repayment of principal, and payment of interest of treasury bonds shall be handled by the financial departments and the People's Bank of China in coordination with relevant departments through multiple channels under the unified leadership of people's governments at all levels.
国库券可以用于抵押，但是不得作为货币流通。
Treasury bonds may be used as collateral, but shall not be circulated as currency.
国库券可以转让，但是应当在国家批准的交易场所办理。
Treasury bonds may be transferred, but such transfer shall be handled at trading venues approved by the state.
发行国库券筹集的资金，由国务院统一安排使用。
The funds raised through the issuance of treasury bonds shall be arranged and used uniformly by the State Council.
对伪造国库券的，依法追究刑事责任。
Whoever counterfeits treasury bonds shall be investigated for criminal liability according to law.
对倒卖国库券的，按照投机倒把论处。(2011年1月8日删除)
Whoever profiteers in treasury bonds shall be punished as speculation. (Deleted on January 8, 2011)
国库券的利息收入享受免税待遇。
Interest income from treasury bonds shall enjoy tax exemption treatment.
本条例由财政部负责解释。实施细则由财政部商中国人民银行制定。
These Regulations shall be interpreted by the Ministry of Finance. Implementing rules shall be formulated by the Ministry of Finance in consultation with the People's Bank of China.
本条例自发布之日起施行。
These Regulations shall come into force as of the date of promulgation.