违反外汇管理处罚施行细则(附英文) （一九八五年三月二十五日国务院批准） 第一条 为贯彻执行《中华人民共和国外汇管理暂行条例》第三十一条、第三十三条的规定，特制定本细则。 第二条 下列行为，都属于套汇： 一、除经国家外汇管理局及其分局（以下简称管汇机关）批准或者国家另有规定者外，以人民币偿付应当以外汇支付的进口货款或者其他款项的； 二、境内机构以人民币为驻外机构、外国驻华机构、侨资企业、外资企业、中外合资经营企业、短期入境个人支付其在国内的各种费用，由对方付给外汇，没有卖给国家的； 三、驻外机构使用其在中国境内的人民币为他人支付各种费用，由对方付给外汇的； 四、外国驻华机构、侨资企业、外资企业、中外合资经营企业及其人员，以人民币为他人支付各种费用，而由他人以外汇或者其他相类似的形式偿还的； 五、未经管汇机关批准，派往外国或者港澳等地区的代表团、工作组及其人员，将出国经费或者从事各项业务活动所得购买物品或者移作他用，以人民币偿还的； 六、境内机构以出口收入或者其他收入的外汇抵偿进口物品费用或其他支出的。 第三条 对套汇者区别情况作如下处罚： 一、套入方所得外汇尚未使用的，责令其限期调回，强制收兑；套入方所得外汇已被使用，责令其补交等值的外汇，强制收兑，或者扣减相应的外汇额度；套入方所得外汇已被使用而无外汇归还的，补交所购物品的国内外差价；以上并可另按套汇金额处以10％至30％的罚款。 二、对套出外汇方，根据情节轻重，按套汇金额处以10％至30％的罚款。 第四条 下列行为，都属于逃汇： 一、未经管汇机关批准，境内机构将收入的外汇私自保存、使用、存放境外的； 违反《对侨资企业、外资企业、中外合资企业外汇管理施行细则》的规定，将收入的外汇存放境外的； 二、境内机构、侨资企业、外资企业、中外合资经营企业以低报出口货价、佣金等手段少报外汇收入，或者以高报进口货价、费用、佣金等手段多报外汇支出，将>匿的外汇私自保存或者存放境外的； 三、驻外机构以及在境外设立的中外合资经营企业的中方投资者，不按国家规定将应当调回的利润留在当地营运或者移作他用的； 四、除经管汇机关批准，派往外国或者港澳等地区的代表团、工作组及其人员不按各该专项计划使用外汇，将出国经费或者从事各项业务活动所得外汇存放境外或者移作他用的。 第五条 对逃汇者区别情况作如下处罚： 一、逃汇所得外汇尚未使用的，责令违法者或者其主管部门限期调回，强制收兑，或者没收全部或者部分外汇，并可另按逃汇金额处以10％至50％的罚款； 二、逃汇所得外汇已被使用的，责令其补交等值的外汇，强制收兑或者予以没收，并可另按逃汇金额处以10％至50％的罚款； 三、逃汇所得动汇已被使用而无外汇归还的，按逃汇金额处以30％以上、等值以下的罚款，或者没收非法所得，或者罚、没并处。 第六条 下列行为，都属于扰乱金融： 一、未经国家外汇管理局批准经营外汇业务，或者超越批准经营范围扩大外汇业务的； 二、未经国务院或者国务院授权机关批准，境内机构在国内外发行具有外汇价值的有价证券，接受外国或者港澳等地区的银行、企业贷款的； 三、除经管汇机关批准，境内机构以外汇计价结算、借贷、转让、质押，或者以外币流通、使用的； 四、私自买卖外汇、变相买卖外汇，或者超过国家外汇管理局规定价格买卖外汇，以及倒买倒卖外汇的。 第七条 对犯有前条违法行为者区别情况作如下处罚： 一、对犯有第一项违法行为者，分别责令其停止经营外汇业务、停止超越批准经营范围的外汇业务，或者没收非法所得，或者处以非法经营额等值以下的罚款，或者罚、没并处； 二、对犯有第二项违法行为者，不准其发行新的债券或者接受新的贷款，并可按其债券或者贷款金额处以20％以下罚款； 三、对犯有第三、四项违法行为者，强制收兑违法外汇，没收非法所得，或者处以违法外汇等值以下的罚款，或者罚、没并处。 第八条 对第二、四、六条未作具体规定的其他违反外汇管理的违法行为，可以区别情况，参照本细则最相类似的条款处理。 第九条 违反外汇管理，情节轻微，或者主动向管汇机关坦白交待违法事实、真诚悔改、检举立功的，可以从宽处理直至免予处罚；抗拒检查、掩盖违法事实、屡教不改的，按照本细则第三、五、七条的规定从重处罚。 第十条 套汇、逃汇、扰乱金融，情节严重的案件，应当移送司法机关依法处理。 第十一条 管汇机关查处违反外汇管理案件，为了防止违法单位转移资金，可以通知银行冻结其违法款项，冻结时间不超过两个月，届期自动解冻。遇有特殊情况需要适当延长冻结时间的，管汇机关应当重新办理通知手续。对于拒不缴付罚没款项的违法单位，管汇机关可以从其开户银行帐户中强制扣款。 第十二条 管汇机关处理违反外汇管理案件，应当制发处罚决定书，通知被查处的单位或者个人。当事人对管汇机关的处罚决定不服，可以在接到处罚决定书之日起的十五日内，向上一级管汇机关申请复议；当事人不服复议决定的，可以向当地人民法院起诉。 第十三条 违反外汇管理的案件，由管汇机关处理；通过货物、行李物品、邮递物品、运输工具进出国境，从而具有走私性质的套汇、逃汇案件，由海关处理；利用外汇、外币票证进行投机倒把的案件，由工商行政管理机关处理。 第十四条 经济特区违反外汇管理处罚办法，由广东省、福建省人民政府参照本细则另行制定。 第十五条 本细则由国家外汇管理局负责解释。 第十六条 本细则自发布之日起施行。(附英文) IMPLEMENTING RULES ON PUNISHMENT OF VIOLATION OF FOREIGN EXCHANGECONTROL Important Notice: (注意事项) 英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版). 当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.This English document is coming from the "LAWS AND REGULATIONS OF THEPEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)which is compiled by the Brueau of Legislative Affairs of the StateCouncil of the People's Republic of China, and is published by the ChinaLegal System Publishing case of discrepancy, the original version in Chinese shall prevail. Whole Document (法规)IMPLEMENTING RULES ON PUNISHMENT OF VIOLATION OF FOREIGN EXCHANGECONTROL(Approved by the State Council on March 5, 1985, promulgated bythe State Administration of Foreign Exchange Control on April 5, 1985)Article 1These Rules are formulated for the implementation of Articles 31 and 33 ofthe Interim Regulations for Foreign Exchange Control of the People'sRepublic of ticle 2The following acts shall be regarded as unlawful procurement of foreignexchange:1) paying in Renminbi for imports or other items that ought to be paid inforeign exchange, unless otherwise approved by the State Administration ofForeign Exchange Control or its branch offices(hereinafter referred to as foreign exchange control agencies), orstipulated by the State;2) paying in Renminbi by organizations within territory to defray theexpenses in China for organizations stationed abroad, foreignorganizations stationed in China, enterprises with overseas Chinesecapital, foreign-capital enterprises, Chinese-foreign equity jointventures, and individuals coming to China for a short stay, in return forreimbursement in foreign exchange which is not sold to the State;3) paying in Renminbi by organizations stationed abroad to defray expenseswith their own Renminbi in China for others in return for reimbursement inforeign exchange;4) paying in Renminbi by foreign organizations stationed in China,enterprises with overseas Chinese capital, foreign-capital enterprises,Chinese-foreign equity joint ventures and the personnel thereof to defrayexpenses for others in return for reimbursement in foreign exchange or inother forms of a similar nature;5) making repayments without approval of foreign exchange control agenciesin Renminbi by delegations, working groups or members thereof sent abroador to Hong Kong, Macao and other regions, who put to other uses or spendon purchase of goods the foreign exchange allocated for the mission orthat earned from their various kinds of business operations;6) offsetting export proceeds or other foreign exchange earnings againstimport costs or other expenditures by organizations within ticle 3Unlawful procurement of foreign exchange shall be penalized according todifferent circumstances in the following ways:1) If the foreign exchange unlawfully procured remains unused, the partyprocuring the foreign exchange from others shall be ordered to repatriatethe foreign exchange within a prescribed time limit for a compulsory saleto the State. If it has been used up, the party concerned must repay iteither by a compulsory sale to the State of an equal amount of foreignexchange or by a deduction of the amount from the foreign exchange quotaallotted to the said party. In case the said party has no foreign exchangeto repay, the difference between the domestic and international marketprices of the goods purchased with the unlawfully procured exchange shallbe paid. In addition, a fine equivalent to % of the amount of theforeign exchange unlawfully procured may be imposed.2) The party procuring foreign exchange for others shall be fined a sumequivalent to % of the amount of the foreign exchange illegallyprocured in light of the seriousness of the ticle 4The following acts shall be regarded as evasion of foreign exchangecontrol:1) retaining, spending or depositing foreign exchange earnings abroad byorganizations within territory without prior approval of the exchangecontrol agencies; depositing foreign exchange earnings abroad in violationof the Regulations for Foreign Exchange Control Relating to Enterpriseswith Overseas Chinese Capital, Foreign-capital Enterprises andChinese-foreign Equity Joint Ventures;2) retaining or depositing abroad without authorization the foreignexchange which is concealed by organizations within territory, enterpriseswith overseas Chinese capital, foreign-capital enterprises and Chinese-foreign equity joint ventures and which is acquired through such means asreporting less foreign exchange receipts by understating the export pricesor commissions, or reporting more foreign exchange expenditures byoverstating the import prices, expenses and commissions.3) retaining for business operations abroad or putting to other uses theprofits that ought to be repatriated according to State provisions, byorganizations stationed abroad or by Chinese joint venturers in Chinese-foreign equity joint ventures established abroad;4) failing to use the foreign exchange allocated for the mission or earnedfrom various kinds of business operations according to plans anddepositing it abroad or putting it to other uses, without otherwiseapproval of the foreign exchange control agencies, by delegations orworking groups and the members thereof sent abroad or to Hong Kong, Macaoand other ticle 5Evasion of foreign exchange control shall be penalized according todifferent circumstances in the following ways:1) if the foreign exchange acquired through evasion still remains unused,the evader or the involved competent department shall be ordered torepatriate it within a prescribed time limit for compulsory sale to theState; or the full amount of foreign exchange or part thereof shall beconfiscated. In addition, a fine equivalent to % of the amount of theforeign exchange evaded may be imposed;2) if the foreign exchange acquired through evasion has been used up, theevader shall be ordered to repay an equal amount of foreign exchange whichshall be sold to the State or confiscated. In addition, a fine equivalentto % of the amount of the foreign exchange evaded may be imposed;3) if the evader has no foreign exchange to repay, a fine equivalent to noless than 30% of but no more than the full amount of the foreign exchangeacquired through evasion shall be imposed, or the illegal gains therefromshall be confiscated, or the fine and confiscation shall be ticle 6The following acts shall be regarded as disrupting financial stability:1) engaging in foreign exchange business without prior approval of theState Administration of Foreign Exchange Control or on a scale beyond theapproved business scope;2) issuing securities denominated in foreign currencies in China orabroad, or accepting loans offered by banks or enterprises in foreigncountries or in Hong Kong, Macao and other regions by organizations withinterritory without prior approval of the State Council or the departmentsauthorized by the State Council;3) using foreign currency by organizations within territory, withoutotherwise approval of the foreign exchange control agencies, as themonetary unit in settling accounts, borrowing or lending, making transfersor obtaining mortgages, or as a medium of exchange in businesstransactions;4) buying and selling foreign exchange without authorization or in anydisguised form, or at rates above those set by the State Administration ofForeign Exchange Control, or profiteering in buying and selling ticle 7The following penalties shall be imposed on the offenders involved in thecases listed in the preceding Article according to differentcircumstances:1) For cases' referred to in paragraph (1), the offenders shall be orderedto cease their foreign exchange business or operations that exceed theapproved scope, or their unlawful earnings shall be confiscated or a fineup to but no more than the full amount of the illegal operating fund shallbe imposed, or the fine and confiscation shall be imposed concurrently.2) For cases referred to in paragraph (2), the offenders shall be orderednot to issue new securities or not to accept new loans, and may also befined a sum up to but no more than 20% of the securities issued or loansaccepted.3) For cases referred to in paragraphs (3) and (4), the offenders shall beordered to sell their unlawfully transacted foreign exchange to the Stateand their illegal gains shall be confiscated, or a fine up to but no morethan the full amount of the foreign exchange illegally transacted shall beimposed, or the fine and confiscation shall be imposed ticle 8For other acts in violation of foreign exchange control not specificallylisted in Articles 2, 4 and 6, penalties may be meted out according to theseriousness of the case with reference to the most relevant provisionsprovided in these ticle 9In cases of minor offences, the offenders who voluntarily confess to theirunlawful activities before the foreign exchange control agencies, showsincere repentance and demonstrate meritorious conduct by informingagainst other offenders shall be dealt with leniently or exempt frompunishment. Offenders who refuse to confess, try to cover up theiroffences or refuse to mend their ways despite repeated admonition shall bepunished severely in accordance with Articles 3, 5 and 7 of these ticle 10Serious cases of unlawful procurement of foreign exchange, evasion offoreign exchange control or disrupting financial stability shall betransferred to judicial organs for handling according to ticle 11To prevent violators from transferring their unlawfully acquired fundswhen violations of foreign exchange control are under investigation, theforeign exchange control agencies may ask the banks to freeze the funds inquestion for a period of no more than two months. Upon expiry, the fundsshall be unfrozen automatically. If an extension of the period isnecessary under special circumstances, the relevant foreign exchangecontrol agency shall renew the notification to the bank concerned. In casea violator refuses to pay the fine or the sum to be confiscated, therelevant foreign exchange control agency may enforce the penalty bydeducting the sum from the violator's bank ticle 12In cases where the foreign exchange control agencies impose penalties,notices of penalty decision shall be served to the units or individualsbeing penalized. If the party concerned does not agree with the penaltydecision, it(he) may appeal to the foreign exchange control agency at thenext higher level for reconsideration within 15 days as of the date ofreceipt of the notice. If the party concerned still does not agree withthe decision of reconsideration, it(he) may bring a suit in the localpeople's ticle 13Cases involving violation of foreign exchange control regulations shall behandled by the foreign exchange control agencies; cases involving unlawfulprocurement of foreign exchange and evasion of foreign exchange controlthat are of the nature of smuggling by means of illegally getting thegoods into or out of the country as part of luggage and personal effects,by post or other means of transport, shall be handled by the Customs; andcases involving the use of foreign exchange or payment instruments inforeign currency for speculation and profiteering shall be handled by theadministrative departments for industry and ticle 14Measures for penalizing violations of foreign exchange control in thespecial economic zones shall be separately formulated by the Governmentsof Guangdong and Fujian Provinces by taking reference to these ticle 15The State Administration of Foreign Exchange Control shall be responsiblefor interpreting these ticle 16These Rules shall come into force as of the date of promulgation.