《中华人民共和国外资企业法》（九）

会计考友

　　hapter X Foreign Exchange Control
　　Article 73 All matters concerning foreign exchange for joint ventures shall be handled according to the Interim Regulations on Foreign Exchange Control of the People's Republic of China and relevant regulations.
( ?5 O* g$ S7 O; q7 N3 Q　　Article 74 On the strength of the business license issued by the State Administration for Industry and Commerce of the People's Republic of China， a joint venture may open foreign exchange deposit accounts and Renminbi deposit accounts with the Bank of China， or any other designated bank. The bank handling the accounts of the joint venture shall monitor its receipts and expenditures.
. S! X6 ^6 \1 s6 X( }: R% j; f　　All foreign exchange incomes of a joint venture must be deposited in the foreign exchange deposit account in the bank where an account has been opened； all payments by the joint venture in foreign exchange are to be effected from its foreign exchange deposit account. The deposit interest rate shall be set according to the announced rates by the Bank of China.
5 V: P  ]4 L, {% G) `　　Article 75 A joint venture shall in general maintain a balance between its foreign exchange receipts and expenditures. When a joint venture whose products are mainly sold on the domestic market under its approved feasibility study report and contract sustains an imbalance of its foreign exchange receipts and expenditures， the imbalance shall be remedied by the people's government of a relevant province， autonomous region or municipality directly under the Central Government or the department in charge under the State Council from their own foreign exchange reserves. If the imbalance defies solution through such adjustment， it shall be solved through inclusion into the plan after the examination and approval by the MOFERT in conjunction with the State Planning Commission of the People's Republic of China.
　　Article 76 A joint venture shall get permission from the State Administration of Foreign Exchange Control or one of its branches to open a foreign exchange deposit account with an overseas bank or one in Hong Kong or Macao， and report to the State Administration of Foreign Exchange Control or one of its branches its foreign exchange receipts and expenditures， and provide bank statements.
. x2 a4 u! t; ^' ~7 X  A　　Article 77 Any branch office set up by a joint venture in a foreign country or in Hong Kong or Macao shall open an account with the Bank of China wherever there is a branch of the bank. The branch office shall submit its annual statement of assets and liabilities and annual profit report to the State Administration of Foreign Exchange Control or one of its branches through the joint venture.
　　Article 78 A joint venture may apply to the Bank of China for foreign currency loans and Renminbi loans according to business needs and according to the Provisional Regulations for Providing Loans by the Bank of China to Chinese-Foreign Equity Joint Ventures. Interest rates on loans to joint ventures are as announced by the Bank of China. A joint venture may also borrow foreign exchange as capital from banks abroad or in Hong Kong or Macao， but shall file a report with the State Administration of Foreign Exchange Control or one of its branches for the record.
　　Article 79 After foreign staff and workers or staff and workers from Hong Kong or Macao have paid income tax on their salaries and other legitimate incomes according to law， they may apply to the Bank of China for permission to remit out all the remaining foreign exchange after deduction of their living expenses in China.