关于2004年境外投资联合年检和综合绩效评价工作有关事项的通知 Circular on Issues concerning the Joint Annual Inspection and Compre

商合函[2004]6号

颁布日期：20040319 　实施日期：20040319 　颁布单位：商务部、 国家外汇管理局

　　Shanghehan [2004] No.6

　　March 18， 2004

　　The Foreign Trade and Economic Commissions （Offices or Bureaus）， Departments （Bureaus） of Commerce of all provinces， autonomous regions， municipalities directly under the central government， cities separately listed in the state budgetary planning， and branches/foreign exchange authorities of the State Administration of Foreign Exchange in provinces， autonomous regions， municipalities directly under the central government， and Shenzhen， Dalian， Qingdao， Xiamen， and Ningbo， the State Tobacco Monopoly Administration， and all companies directly under the central government：

　　In 2003， all local commerce authorities， local foreign exchange authorities and headquarters of companies directly reporting to the central government （hereinafter referred to as the annual inspectors）， on the basis of close coordination and cooperation as well as efforts to overcome the impacts of the SARS epidemic， carried out the first joint annual inspection and comprehensive performance evaluation of overseas enterprises set up by Chinese corporations with their direct investment. Anticipated effect was achieved. Experience shows that the joint annual inspection mechanism has played an important role in reinforcing and perfecting the macro supervision and regulation of Chinese overseas investment， which therefore should be carried on. However， there still existed some deficiencies in the joint annual inspection in 2003. For example， a few provincial and municipal investors did not pay enough attention to the inspection and failed to fulfill their obligation of being supervised and regulated， which was manifested by the fact that some overseas enterprises did not take part in the inspection as they were not dually informed by their domestic investors.

　　As the joint annual inspection and comprehensive performance evaluation in 2004 will soon start， all annual inspectors are kindly requested to be fully and carefully prepared On the basis of the overall experience of 2003， the annual inspection and comprehensive performance evaluation in 2004 is expected to be more successful. In view of the problems occurred last time， we have made some adjustments to the procedure and content of the joint annual inspection in 2004. Issues relating to the joint annual inspection in 2004 are publicized as follows：

　　1. Annual Inspectees

　　All overseas enterprises that were established by Chinese investors prior to January 1， 2002 with their direct investment， through acquisition or equity purchase （except for overseas companies being set up by aid fund provided by the Chinese government， in countries and regions without diplomatic ties with China， or in the financial sector） shall take part in the annual inspection and performance evaluation.

　　Those overseas enterprises being set up between Jan 1st， 2002 and Dec 31st， 2003， by aid fund to foreign countries or regions， or in countries and regions with no diplomatic relations with China are only required to submit Form 1， Form 2 and Form 4 provided in the Annual Inspection Report> ， the financial statements for overseas enterprises， the foreign exchange registration paper for overseas investment or other documents certifying the approval of foreign exchange for overseas investment （Written explanations are required in case of failure to present the above documents）。

　　The annual inspectors should give enough publicity to the annual inspection； inform all domestic investors to attend the joint annual inspection 2004 in time through releasing public notices at local media. They are also required to， based on information about the 2003 inspection and their own database， carefully check up the attendance of administered companies with focuses on those that have completed the overseas investment approval pr

ocedures and foreign exchange registration procedures but did not duly attend the 2003 inspection.

　　2. Annual inspection Date： Apr 1st - Jun 15th， 2004

　　3. Annual inspection documents：

　　（1） Due to some changes in the procedures and contents of the joint annual inspection， adjustments are also made to the Annual Inspection Report accordingly. Investors may download the new from the website of the Ministry of Commerce （www.mofcom.gov.cn） or that of the State Administration of Foreign Exchange （www.safe.gov.cn）， print it on A4 paper， fill it according to the actual information of the overseas enterprise， and submit it in 3 copies.

　　（2） Those enterprises which had attended the 2003 ion and attained the Annual Inspection Certificate shall submit one copy of the Annual Inspection Report and the

　　（3） Those overseas enterprises which for the first time attend the joint annual inspection shall submit one copy of the Annual Inspection Report to the local authorities in charge of commerce affairs or headquarters of enterprises directly under the central government， and another copies together with the financial statements of the overseas enterprises and the foreign exchange registration documents for overseas investment to the local foreign exchange authorities. Should domestic investors enable to provide the foreign exchange registration documents for overseas investment， they may present such other documents certifying the approval of foreign exchange for overseas investment as the written reply from the foreign exchange authority concerning the sources of foreign exchange after their examination and approval letter concerning the purchase and remittance of foreign exchange. All the above documents shall be submitted as annexes. Written explanations are needed in case of failure to provide any documents.

　　4. Annual inspection procedures for the local foreign exchange authorities.

　　Local foreign exchange authorities shall， within 15 days after receiving complete annual inspection documents from domestic investors， carry out the annual inspection following procedures listed below：

　　（1） Auditing Form 2 and Form 4 of the Annual Inspection Report. With regard to Form 2， focus of the examination should be put on the authenticity and validity of the foreign exchange approval for overseas investment based on their working files. The examination of Form 4 shall be focused mainly on whether the figures filled in by the investors accord with the overseas enterprises' financial statements.

　　（2） Grading the inspectees according to the examination result of the inspection documents and the grading standard， filling the grades in the Column of “ Comment of the Foreign Exchange Authority” in Form 5 of the Annual Inspection Report， and stamping the Seal of Approval for Capital Account Foreign Exchange Business （2）“ in the ”Annual Inspector“ Column. All branches of the foreign exchange administration may authorize the central branches to complete the preliminary audit and grading of the annual inspection documents presented by enterprises under their jurisdiction according to the actual situation of their localities. Branches and central branches of the foreign exchange administration re-check the result of the preliminary audit and stamp the Seal of Approval for Capital Account Foreign Exchange Business （2）” in the “Annual Inspector” Column.

　　（3） One copy of the Annual Inspection Report will be handed back to the investor， who shall transmit it to the local foreign exchange administration or the headquarter of the enterprise directly under the central government. Other documents shall be kept on file.

　　5. Annual inspection procedures for the local commerce authorities or the headquarters of enterprises directly under the central government.

　　After receiving the Annual Inspection Report from the foreign exchange authority， the local commerce autho

rities or the headquarters of enterprises directly under the central government carry out the annual inspection following the procedures listed below：

　　（1） Evaluate the performance of the overseas enterprises by using the comprehensive overseas investment performance evaluation software. Multiply the score by 50% to get the final result for filling in the Column of “Overseas Investment Performance” in Form 5. The year for comprehensive performance evaluation shall be filled in as 2004.

　　（2） Undertake the evaluative work of overseas enterprises originally done by the Chinese diplomatic missions abroad in charge of economic and commercial affairs. The contents and standard will be simplified to： 1 Check， whether the overseas enterprises are established and running well （the full mark is 6）； 2. Check whether there exist serious problems in the operation of the overseas enterprises （the full mark is 4）。 The local commerce authorities or the headquarters of enterprises directly under the central government shall carry out investigations seriously and make objective evaluations. The overseas Chinese diplomatic missions in charge of economic and commercial affairs may be consulted when necessary.

　　（3） Fill the above scores （cumulative total of 10） and the score （cumulative total of 20） for the performance of the investor and its overseas enterprise in complying with China's provisions concerning overseas investment in the Column of “Comment of the Local Commerce Authority or Headquarter of Enterprise Directly under the Central Government” in Form 5 of the Annual Inspection Report. The highest score for the Column shall be changed to 30 accordingly.

　　（4） Fix the annual inspection grade of the overseas enterprises according to their total score and record the grade on the Annual Inspection Certificate with t

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