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目前对涉外捐赠资金的外汇管理,主要依据《关于境内机构捐赠外汇管理有关问题的通知》(汇发﹝2009﹞63号,以下简称《通知》)。《通知》对涉外捐赠资金管理方式、账户、收支、法律责任等进行了较明确的规定,对规范涉外捐赠外汇管理起到了积极作用。但在涉外捐赠外汇管理实践中,仍存在一些操作难点有待完善。存在的问题未明确现钞捐赠问题。《通知》第三款规定:境内机构应当通过捐赠外汇账户办理捐赠外汇收支,但对直接以
At present, the administration of foreign exchange for foreign-related donations is mainly based on the Circular on Issues Concerning the Administration of Foreign Exchange Donations by Domestic Institutions (Hui Fa [2009] No. 63, hereinafter referred to as the “Circular”). The Circular made a clearer stipulation on management methods, accounts, revenues and expenditures, legal liabilities of foreign-related donation funds and played an active role in regulating foreign exchange administration of foreign-related donations. However, there are still some operational difficulties to be perfected in foreign exchange administration practice of foreign donations. The problem is not clear cash donation issues. The third paragraph of the Circular stipulates that domestic institutions shall handle donations of foreign exchange receipts and payments through donations of foreign exchange accounts,