中国银行上海市分行国际贸易人民币结算介绍.doc

中国银行股份有限公司上海市分行国际贸易人民币结算业务介绍书 中国银行股份有限公司上海市分行二OO九年一月前言上海是我国的金融中心,历史的辉煌和近年的经济实力的提升为上海成为国际金融中心打下了坚实的基础。上海的金融市场体系日益完善，基本形成了一个由货币、外汇、股票、债券、期货、黄金、保险等构成的全国性金融市场体系；金融机构进一步集聚，成为国内中外资金融机构的集聚地；金融产品创新步伐加快，成为中国金融产品最丰富、最集中的地方；金融生态环境逐步优化，金融风险防范化解机制不断完善。而上海市政府也已经明确人民币国际化是上海未来一段时间在金融体制建设方面所要推动的三大重要方向之一，并将“加强支付清算体系建设，打造支付清算中心，重点推动人民币跨境支付结算中心建设”定位于上海国际金融中心建设的核心内容。这些都为上海开展国际贸易人民币结算试点工作创造了良好的外部环境和发展机遇。办好国际贸易人民币结算业务试点工作，对提升我行国际结算业务市场占有率，巩固我行国际结算业务主渠道地位，提高竞争力和丰富业务品种，创造良好的经济效益和社会效益，具有重要的战略意义。为进一步规范本行国际贸易人民币结算业务试点工作，规避业务风险，提高结算业务从业人员素质，进而提升我行在国内外同业中竞争力，特编写本介绍书。本介绍书重点汇集了上海市分行国际贸易人民币结算业务及相关资金、清算方面的对外协议、规章制度、管理办法、操作规程,以及中国人民银行、国家外汇管理局、中国海关、商务部等相关部门针对国际贸易人民币结算业务的有关文件。目录第一部分 中国银行股份有限公司上海市分行人民币贸易清算协议书 （中英文版）第二部分 中国银行股份有限公司上海市分行国际贸易人民币结算业务操作规程第三部分 中国银行股份有限公司上海市分行国际贸易人民币结算清算帐户使用的管理办法第一节 国际贸易人民币结算资金清算帐户使用的管理办法（暂行）第二节 国际贸易人民币结算资金清算帐户使用操作规程第三节 国际贸易人民币结算资金清算操作规程附件 国际贸易人民币结算账务处理办法（初稿）第四部分 中国银行股份有限公司上海市分行国际贸易人民币结算资金交易方案第五部分 中国银行股份有限公司上海市分行国际贸易人民币结算服务方案第六部分 制定国际贸易人民币结算管理规定主要参考的政府部门文件（后补）第一部分 中国银行股份有限公司上海市分行人民币贸易清算协议中国银行股份有限公司上海市分行与XXXX商业银行人民币贸易清算协议书第一章 总则甲方：中国银行股份有限公司上海市分行注册地址：乙方：xxxxxxxxxxxx银行注册地址：第1条 协议的目的为方便中X两国贸易的结算，促进中X贸易的发展，繁荣两国经济，减少货币市场波动对贸易的影响。双方经协商一致，达成并签订本协议书，以共同遵守。第2条 结算的主体 甲乙双方按其本国法律有权在国际贸易以人民币进行结算的客户。如一方所在国的相关法律和监管条例发生变化，另一方需配合对本协议作相应的修改。第3条 结算的条件人民币结算国际贸易必须符合贸易双方各自国家关于国际贸易的管理规定。双方均有责任按照相关法律规定履行各自的反洗钱义务，人民币贸易结算必须符合两国监管机构和双方上级行的规定。第二章 帐户第4条 帐户的开立1、 乙方在甲方开立中国人民币（以下简称“人民币”）清算帐户。在此情况下，甲方为帐户行，乙方为开户行。甲方在本协议书生效之日起15天内，主动为乙方开立上述帐户，并将帐户编号等有关开户情况通知乙方。2、乙方开立人民币清算账户需注入xxxx人民币作为铺底资金。第5条 帐户的使用1、双方客户使用人民币结算者，资金清算通过乙方在甲方的人民币帐户进行。双方使用上述帐户，须遵守双方各自国家的有关法律和中华人民共和国法律及中国监管部门的规定。2、上述帐户的贷记款项包括：（1）特定审批贸易货款及其从属费用的收入。（2）用通用货币向对方买入的款项收入。在得到甲方所在国有权机构审批的前提下，乙方按双方约定的两国货币间的汇率，向甲方申请买入人民币，补充帐户余额。（3）本协议第六条约定的账户利息。3、上述帐户的借记款项包括：（1） 特定审批贸易货款及其从属费用支出。（2） 退汇款项。（3）帐户余额清算款项。 （a）按照乙方的付款/交易指示划转。 （b）以及/或按照本协议第9条规定处理。（4）本清算业务项下由甲方为乙方代扣代缴的所得税。开户行可以将帐户余额中的资金调拨给其他指定同类人民币清算帐户。开户行调拨帐户资金的方法为使用SWIFT相对应的格式。4、开户行有权支配在对方开立的上述帐户上的资金，但不能透支。5、上述帐户的借记，除本协议另有规定外，凭开户行的授权办理。6、上述帐户的借记授权、借记通知和贷记通知，约定仅可通过SWIFT 方式传递。7、接收方收到借记授权、借记通知和贷记通知，经核对无误，必须当天记帐。如遇非清算日，则于下一工作日入帐。甲方将向乙方提供节假日清单。第6条 帐户的利息上述帐户的利息由帐户行支付。计算帐户利息，利率参照中国人民银行公布的超额准备金率（/detail.asp?col=100&ID=2942&keyword=超额准备金），于每季最后一月的21日计付。计付利息在扣除所得税后于当天直接贷记该帐户。帐户终止时，利息在清算日计算，计至清算日前一天，与帐户余额一并清算。第7条 对帐使用SWIFT MT950对账单方式进行对账。在业务发生的次日，甲方向乙方发送SWIFT MT950对账单。开户行收到后三个工作日内对帐完毕，或在三个工作日内进行查询。对于开户行的查询，帐户行应于三个工作日内答复。第8条 帐户的收费帐户上的借贷记交易、查询查复、接受止付、境内资金调拨、帐户的维护等，所发生的费用均不向开户行收取。涉及第三方的结算业务，其费用按本协议的第12条处理。第9条 帐户余额的清算 1、清算的方法：帐户余额的清算，由甲乙双方协商同意而确定。 2、帐户余额的清算日期、清算金额、由甲乙双方协商一致后，以加押文件确认。3、帐户终止或本协议终止时，该差额部分也可由帐户行依照其总行公布的兑换当日的可自由兑换外汇的现汇卖出价兑换成可自由兑换外汇，然后按开户行的指示处理。 第三章 结算方式第10条 结算方式种类：1、 汇款2、 托收3、 信用证4、 保理5、 保函6、 双方同意修改和补充的其它结算方式。第11条 结算费用双方为客户办理结算业务，如非特别约定，双方按各自的费率表向客户或向委托方收取。汇入行因第三方发生的异地汇款费用按双方各自规定的标准向收款人收取。双方应及时向对方提供其费率表。第四章 双方往来第12条 声明与保证双方保证各自有签订本协议的权力。第13条 电讯往来双方电讯往来，通过SWIFT系统进行。第14条 书面文件的交换 交换内容：双方的书面文件的传递，除可通过SWIFT系统方式外，也可通过信函方式进行。第15条 文件和凭证的证实双方书面往来，业务凭证除本协议书另有规定外，用有权签字人的印章或签字证实。乙方使用的所有的印章和签字需与其先前留存在甲方总行（北京）的样本相一致。第16条 信息披露：双方同意对方将与协议相关的信息向以下各方进行披露：（a） 双方的总部、及双方在各地的控股公司、附属公司或控股公司的附属公司及代表处，分支机构；（b） 上述（a）中提及的所有机构的专业顾问（在其负有保密义务的前提下）；（c） 为上述（a）中提及的所有机构提供直接或间接的信用担保的保险公司、保险公司经纪人以及评级机构。（d） 对上述（a）中提及的机构有司法管辖权的法院、仲裁机构，监管机构，或政府机构。第17条 文字双方往来的文件、函电和凭证，除本协议另有规定外，尽可能使用英文。当中英文出现歧义时，以中文为准。第18条 往来原则 双方业务往来，应贯彻信来信往、电来电往原则。第五章 其它第19条 失误与不可抗力双方应共同遵守本协议。如因一方的过错造成对方损失，则由过错方承担赔偿责任。如遇不可抗力（包括战争、自然灾害、传染性疾病、大规模动乱、罢工、军事政变、国家政体颁布法令造成双方法律关系的变更或违约）发生，使双方不能履行各自的义务，或者超过双方的合理控制的情况，双方对在这一时期内未履行、不适当履行各自的义务不承担责任。但遇不可抗力时，相应方应当及时通知对方，并且采取合理的措施以减少损失。第20条 法律适用及争议的解决本协议适用中华人民共和国法律。甲乙双方已经其总行全权授权执行本协议。双方的分歧和争议，通过友好协商解决。如达不到一致，由双方的上级行或总行协商解决。协商不成的，3个月内任何一方均有权提交中国国际经济贸易仲裁委员会解决。费用由仲裁结果中不利的一方承担。第21条 协议的效期本合同在同时满足下列条件时生效：（a） 双方负责人或其授权签字人签字确认已经从政府或者监管当局获得了开展国际贸易人民币结算业务的许可。（b） 并且乙方已经按照本协议第5条的规定向人民币清算账户中注入了铺垫资金RMB（ ）。以及任何与本协议第2条所涉及的批准，上述（a）中所涉及的许可相关的所有补充文件的生效。本协议书的终止，由本协议书的签字双方商议决定。协议一方书面提出终止协议的，协议将于对方收到该书面文件后三个月终止。终止日后，本协议对终止日前发生的但未结清业务仍然有效。第22条 协议的补充和修改本协议如有未尽事宜或需更改，补充协议由本协议签字双方在协商一致的基础上签订。第23条 协议的文本本协议及其附件与将来可能的补充协议，以英文签订，各一式两份，双方各持一份，具有同等效力。本协议签订地点：中国上海签订时间： 年 月 日。 中国银行股份有限公司 XXX商业银行上海市分行 XXX分行 有权签字人： 有权签字人：RMB clearing Agreement Dated: _Party A: BANK OF CHINA, Shanghai Branch Registered Address: Party B: Registered Office: CHAPTER I GENERAL PROVISIONS Article 1 purposes of this agreement Whereas, to facilitate settlement of renminbi (“RMB”) in international trade, and with a view to mitigate risk arising from fluctuation of currency, and to promote the economic development and prosperity of China and_(country name), the Parties have agreed to the following terms and conditions. Article 2 compliance with laws and regulationsEach of the Parties confirms that it is permitted to provide settlement services in RMB for international trade under its respective laws and regulations and each confirms that it will abide by relevant regulations of its respective supervisory authority when providing such services. Each Party acknowledges that the terms and conditions of this Agreement may be modified at the request of the other Party (“Second Party”) as a result of the imposition of any regulatory requirement (whether or not having the force of law) in the jurisdiction of the Second Party or of any change in the Second Partys local laws and regulations governing such services, and the Parties will co-operate to amend this Agreement to give effect to such requirement or change.Article 3 pre-conditions of clearingTrade transactions to which the RMB clearing services under this Agreement relate should comply with laws and regulations applicable to both Parties. Both parties should assume their responsibilities with respect to applicable anti-money laundering laws and regulations.Chapter II ACCOUNT MAINTENANCEArticle 4 Account Opening1. Party A will open a RMB clearing account in the name of Party B (“Clearing Account”) within 15 days of the date of this Agreement, and will provide the relevant account opening information, such as account no. to Party B.2. Party B will deposit an amount of xxxxx in RMB in the Clearing Account as minimum requirement.Article 5 Use of the account 1. Clients of both Parties may settle trade transactions in RMB through the Clearing account.2.Credit entries of the Clearing Account include:（1）trade payment and -associated fees duly approved by Party A(2)proceeds exchanged from Party A by convertible currency.The exchange can only be carried out upon approval from the governmental authority in the country/region of Party A. Party B could therefore apply for buying RMB（ ） to supplement the balance at the rate agreed by both parties. (3) any interest accrued in the Clearing Account pursuant to Article 6 3、Debit entries of the Clearing Account include:(1) trade payment and associated fees duly approved by Party A(2) refunding (3) account balance a) execution of Party Bs other feasible payment/transaction instructionsb) and/or as per article 9 (4) withholding tax, which Party A is obliged to pay on behalf of Party B (non-resident) for interests and other benefits arising from subject clearing account. 4. Party B has all the right to the balance of above-mentioned account. Overdraft of the Clearing Account is not allowed.5、Other than as expressly provided in this Agreement, no amount may be debited from the Clearing Account unless express authorization in writing is received from Party B.6、All instructions and notifications made with respect to the Clearing Account can only be transmitted in authenticated SWIFT format.7、Party A must process and book all instructions and notifications on the same day of its receipt, provided in the case of any instruction from Party B, such instruction is complete and correct. In case of non-clearing day, an instruction will be executed in the next clearing day. Holiday list will be provided to Party B regularly by Party A.For the purposes of this Agreement, “clearing day” refers to a day when banks are generally open for RMB clearing in Shanghai.Article 6 Account interestsParty A will pay interest on a quarterly basis on the sum standing in credit in the Clearing Account after deduction of withholding tax., the applicable rate of which will be calculated based on savings rate of over-quoted reserves as issued by China Central Bank via /detail.asp?col=100&ID=2942&keyword=超额准备金 .Any interest accrued will be credited to the Clearing Account at 21th of last month of each quarter, which will be extended to the following working in case of it falls on non-working day of Party A. _. Upon closure of the Clearing Account, the interest would be credited on the day of closure, the calculation of which is based on the sum standing in credit up to the day of closure.Article 7 StatementsStatements for the Clearing Account will be sent in format of SWIFT MT950. Party A will send SWIFT MT950 to Party B on the following -clearing day after each account occurrence. Party B will submit any inquiry on such statements within three working days of actual receipt. Party A will respond to any inquiry within three working days after receipt of such inquiry.Article 8 Account chargesWithout prejudice to Article 11, Party B will not be charged for services with respect to the Clearing Account including credit/debit transaction, inquiry and investigation (provided such inquiry does not exceed one year) acceptance of non-payment instruction, domestic transfer and account maintenance. Article 9 Account balance settlement 1. settlement means: the account balance settlement will be jointly decided after the consultation by the two parties 2. Clearing date and amount of account balance will be confirmed by authenticated SWIFT after two parties consent.3. when the account cancels or the agreement terminates, the balance, including the initial amount, can be exchanged into the convertible currency at the applied exchange rate released by the head office of Party A, then dealt with the further instruction of Party B. Chapter III Settlement methodsArticle 10 Means of settlement1. remittance2. collection3. letter of credit4. factoring5. guarantee6. Other supplemented settlement types, as agreed by both parties.Article 11 Settlement chargesBoth Parties will charge their respective clients in accordance with their respective fee standards. Chapter IV CommunicationArticle 12 Representations and WarrantiesEach Party represents and warrants to the other Party that it has full power and authority to enter into this Agreement.Article 13 CommunicationAny communication between the Parties under this Agreement will (unless otherwise specified in this Agreement) be made by authenticated SWIFT.Article 14 Exchange of documents in written formContent of exchange: Both parties written documents can be transmitted by SWIFT system or delivery by registered post. Article 15 Confidential issuesThe test key, if any, and specimen signatures under this agreement will be governed by the existing practice between Party B and Party As headquarter in Beijing.Article 16 DisclosureEach of the Parties consent to the other Party disclosing from time to time any information relating this Agreement to:(i) the first Partys head office, holding companies, subsidiaries or subsidiaries of its holding companies, affiliates, representative and branch offices in any jurisdiction (collectively with the first Party, the “Permitted Parties”);(ii) professional advisers and service providers of the Permitted Parties who are under a duty of confidentiality to the Permitted Parties;(iii) any rating agency or any insurer or insurance broker of, or direct or indirect provider of credit protection to any Permitted Party; and(iv) any court or tribunal or regulatory, supervisory, governmental or quasi-governmental authority with jurisdiction over the Permitted Parties.Article 17 LanguageThe documents and certificates during communication should be in English. In case of inconsistency, the Chinese version of this Agreement prevails. Article 18 Communication Rules Both parties should follow the rule of mail-to-mail, telex-to-telex in mutual communication.Chapter V MiscellaneousArticle 19 defaults and force majeureBoth parties must observe its respective obligations under this Agreement. A Party will compensate the other Party for any actual and direct losses suffered by the other Party as a result of the first Partys gross negligence, wilful default or fraud. Neither Party will be liable for the non-performance of any obligation under this Agreement as a result of the occurrence of a force majeure (being: natural disaster, infectious disease, strike, military coup) or as a result of any change in applicable law or regulation affecting the services to be provided under this Agreement, but both Parties should notify the other Party as soon as reasonably practicable and take reasonable steps to mitigate any loss.Article 20 Disputes settlementThis Agreement is governed by the laws of Peoples Republic of China Any disputes arising from this Agreement should be settled through mutual consultation between both Parties. If no resolution is reached within 3 months either Party is entitled to apply for final settlement by way of arbitration at China International Economic and Trade Arbitration Commission Shanghai Branch. Costs will be borne by the Party against whom the decision has been made. Article 21 Effectiveness and termination of this agreementThis Agreement is only effective:(a) when both Party A and Party B confirms in writing to each other that it has obtained all requisite approvals and consents (and satisfied all conditions imposed thereunder) from any relevant government or supervisory authority in any relevant jurisdiction to provide settlement services in RMB for international trade under its respective laws and regulations; and(b) Party B deposits an amount in RMB （ ）to the Clearing Account pursuant to Article 5;and is subject to execution of any supplemental document as may be required pursuant to Article 2 and/or in connection with the approvals and consents referred to in (a) above.This Agreement may be terminated at any time by mutual agreement of both Parties, or upon the giving of no less than three months notice in writing from one Party to the other. despite of the termination, the outstanding transactions will still be governed by this agreement. Article 22 AmendmentsWithout prejudice to Article 2, this Agreement may be amended if agreed by both Parties in writing.Article 23 -version The agreement in duplicate, along with appendix (if any), is signed in Chinese/English with equal effect, and either Party shall hold one copy.Party A:_Party B: Authorized RepresentativeAuthorized RepresentativeAt:At:第二部分 中国银行股份有限公司上海市分行国际贸易人民币结算业务操作规程 第一章 总则第二章 授权管理第三章 处理业务原则第四章 外汇管理审核办法（分二套方案）第五章 对新客户的初审第六章 进口信用证及代收第一节 进口信用证第二节 跟单进口代收第七章 贸易项下汇出国外汇款第一节 受理要点第二节 电汇业务第八章 出口信用证及托收第一节 出口信用证第二节 跟单托收第九章 贸易项下国外汇入汇款第十章 内部控制与后期管理 第一节 国际贸易人民币结算业务内部控制第二节 国际贸易人民币结算业务档案管理第三节 国际贸易人民币结算业务统计第十一章 附则中国银行股份有限公司上海市分行国际贸易人民币结算业务操作规程第一章 总则一、 为加强我行国际贸易人民币结算业务的管理，促进我行国际贸易人民币结算业务试点工作的稳健发展，特制定本规程。二、 本操作规程依据国家相关法律法规、国际商会制定的跟单信用证统一惯例（UCP600）、托收统一规则(URC522)、信用证项下银行间偿付规则(URR725)等国际惯例以及国际银行操作实务、总行制定的中国银行股份有限公司国际结算及贸易融资业务基本规定(2008年版)及我行其他相关规定而制定。三、本操作规程项下国际贸易人民币结算业务业务应严格按中国人民银行金融机构反洗钱规定和金融机构大额交易和可疑交易报告管理办法（央行2006年2号令，自2007年3月1日起施行）的相关规定和要求，建立大额和可疑交易上报制度。四、 本操作规程适用于国际信用证、跟单托收、汇款等对公国际贸易人民币结算业务；五、本操作规程涉及的会计核算手续、会计科目的使用,按照中国银行总行财会部的有关规定执行。六、本操作规程所涉及业务档案从业务完结日起保存5年备查。第二章 授权管理一、国际贸易人民币结算业务实行直接授权、转授权和补充授权相结合的授权制度。被授权人须在总分行授予的权限范围内办理业务。二、国际贸易人民币结算业务按照产品线进行管理。1、分行国际结算部管理权限：（1) 全辖及本部业务的归口管理；（2）全辖及本部进口单证业务的操作管理；（3）上收支行及本部出口单证业务的操作管理。2、上收单位（浦东分行、杨浦、徐汇、闸北、虹口、普陀、静安、浦开发、黄浦、卢湾、长宁支行）的管理权限：（1）本级及辖属机构进出口业务的日常管理。3、未上收单位（分行营业部、宝山、闵行、南汇、松江、嘉定、奉贤、金山、青浦、中银支行）的管理权限：（1）本级及辖属机构进口业务的日常管理；（2）本级及辖属机构出口业务的操作管理和日常管理。第三章 处理业务原则一、本着“了解你的客户、了解你客户的业务”的原则办理业务。严格遵照我行“反洗钱”及“反恐怖融资”的相关规定受理各项业务。遇到可疑情况，按照我行及外部监管机构规定及时报告。二、按照客户委托和指示办理业务，严格遵守“为客户保密”的原则。三、办理业务应至少经两人（经办、复核）处理。四、各级业务人员必须按中国银行签字样本董事长授权书规定的业务范围和金额标准签发有关文件、凭证、函件，不得越权、不得变通。五、国际收支申报业务和进出口核销业务的处理应按外汇管理局有关规定办理。六、费率、汇率和利率应按总分行相关职能部门的有关规定执行。七、SWIFT操作系统的使用及权限按总分行相关职能部门的授权规定办理。八、涉及工商客户的授信业务应按总分行风险管理部的有关规定执行，涉及金融机构的授信业务应按总分行金融机构部门的有关规定执行。九、各项业务的会计核算手续、会计科目的使用，应按总分行会计结算部的有关规定办理。十、办理业务要遵照及时处理的原则，不得无故拖延、积压。十一、业务档案必须完整、有序、规范、真实、整洁。业务档案一般不对外办理借调手续。业务档案从业务完结日起留存五年备查。第四章 外汇管理审核办法第一套方案一、进口进口企业贸易进口项下对外支付人民币，参照结汇、售汇及付汇管理规定、贸易信贷登记管理系统操作指引、贸易进口付汇核销监管暂行办法及其他有关规定，凭有效商业单证和有效凭证从其人民币账户中支付，并进行网上付汇核销及国际收支统计申报：跟单信用证结算的贸易进口，在开证时，须审核进口合同、开证申请书等；付汇时，还应审核信用证结算方式要求的有效商业单据；用跟单托收方式结算的贸易进口，须审核进口合同、进口付汇通知书及跟单托收结算方式要求的有效商业单据等凭证材料；用货到付款方式结算的贸易进口，须审核进口单位汇款申请书、进口合同、商业发票、正本进口货物报关单等凭证材料；还应当将相应的进口货物报关单在“中国电子口岸进口付汇系统”上及时核注、结案，并在相关材料上签注盖章。跟单托收、货到付款方式结算的贸易进口需满足外汇管理局对进口项下延期付款的管理要求。二、出口严格按照出口收汇核销管理办法、出口收汇核销管理办法实施细则、贸易信贷登记管理系统操作指引和其他有关规定，为企业办理出口收汇核销及国际收支统计申报。当企业受到外方支付以人民币计价的贸易款项，应当先进入该企业待核查帐户，待出口电子数据联网核查后，划入该企业人民币往来帐户。第二套方案一、进口进口企业贸易进口项下对外支付人民币，参照结汇、售汇及付汇管理规定及其他有关规定，凭有效商业单证和有效凭证从其人民币账户中支付，并进行国际收支统计申报：跟单