违反外汇管理处罚施行细则(附英文)
国家外管局
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，将隐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 THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
IMPLEMENTING RULES ON PUNISHMENT OF VIOLATION OF FOREIGN EXCHANGE
CONTROL
(Approved by the State Council on March 5, 1985, promulgated by
the State Administration of Foreign Exchange Control on April 5, 1985)
Article 1
These Rules are formulated for the implementation of Articles 31 and 33 of
the Interim Regulations for Foreign Exchange Control of the People's
Republic of China.
Article 2
The following acts shall be regarded as unlawful procurement of foreign
exchange:
1) paying in Renminbi for imports or other items that ought to be paid in
foreign exchange, unless otherwise approved by the State Administration of
Foreign Exchange Control or its branch offices
(hereinafter referred to as foreign exchange control agencies), or
stipulated by the State;
2) paying in Renminbi by organizations within territory to defray the
expenses in China for organizations stationed abroad, foreign
organizations stationed in China, enterprises with overseas Chinese
capital, foreign-capital enterprises, Chinese-foreign equity joint
ventures, and individuals coming to China for a short stay, in return for
reimbursement in foreign exchange which is not sold to the State;
3) paying in Renminbi by organizations stationed abroad to defray expenses
with their own Renminbi in China for others in return for reimbursement in
foreign 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 defray
expenses for others in return for reimbursement in foreign exchange or in
other forms of a similar nature;
5) making repayments without approval of foreign exchange control agencies
in Renminbi by delegations, working groups or members thereof sent abroad
or to Hong Kong, Macao and other regions, who put to other uses or spend
on purchase of goods the foreign exchange allocated for the mission or
that earned from their various kinds of business operations;
6) offsetting export proceeds or other foreign exchange earnings against
import costs or other expenditures by organizations within territory.
Article 3
Unlawful procurement of foreign exchange shall be penalized according to
different circumstances in the following ways:
1) If the foreign exchange unlawfully procured remains unused, the party
procuring the foreign exchange from others shall be ordered to repatriate
the foreign exchange within a prescribed time limit for a compulsory sale
to the State. If it has been used up, the party concerned must repay it
either by a compulsory sale to the State of an equal amount of foreign
exchange or by a deduction of the amount from the foreign exchange quota
allotted to the said party. In case the said party has no foreign exchange
to repay, the difference between the domestic and international market
prices of the goods purchased with the unlawfully procured exchange shall
be paid. In addition, a fine equivalent to 10-30% of the amount of the
foreign exchange unlawfully procured may be imposed.
2) The party procuring foreign exchange for others shall be fined a sum
equivalent to 10-30% of the amount of the foreign exchange illegally
procured in light of the seriousness of the case.
Article 4
The following acts shall be regarded as evasion of foreign exchange
control:
1) retaining, spending or depositing foreign exchange earnings abroad by
organizations within territory without prior approval of the exchange
control agencies; depositing foreign exchange earnings abroad in violation
of the Regulations for Foreign Exchange Control Relating to Enterprises
with Overseas Chinese Capital, Foreign-capital Enterprises and
Chinese-foreign Equity Joint Ventures;
2) retaining or depositing abroad without authorization the foreign
exchange which is concealed by organizations within territory, enterprises
with overseas Chinese capital, foreign-capital enterprises and Chinese-
foreign equity joint ventures and which is acquired through such means as
reporting less foreign exchange receipts by understating the export prices
or commissions, or reporting more foreign exchange expenditures by
overstating the import prices, expenses and commissions.
3) retaining for business operations abroad or putting to other uses the
profits that ought to be repatriated according to State provisions, by
organizations 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 earned
from various kinds of business operations according to plans and
depositing it abroad or putting it to other uses, without otherwise
approval of the foreign exchange control agencies, by delegations or
working groups and the members thereof sent abroad or to Hong Kong, Macao
and other regions.
Article 5
Evasion of foreign exchange control shall be penalized according to
different 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 to
repatriate it within a prescribed time limit for compulsory sale to the
State; or the full amount of foreign exchange or part thereof shall be
confiscated. In addition, a fine equivalent to 10-50% of the amount of the
foreign exchange evaded may be imposed;
2) if the foreign exchange acquired through evasion has been used up, the
evader shall be ordered to repay an equal amount of foreign exchange which
shall be sold to the State or confiscated. In addition, a fine equivalent
to 10-50% 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 no
less than 30% of but no more than the full amount of the foreign exchange
acquired through evasion shall be imposed, or the illegal gains therefrom
shall be confiscated, or the fine and confiscation shall be imposed
concurrently.
Article 6
The following acts shall be regarded as disrupting financial stability:
1) engaging in foreign exchange business without prior approval of the
State Administration of Foreign Exchange Control or on a scale beyond the
approved business scope;
2) issuing securities denominated in foreign currencies in China or
abroad, or accepting loans offered by banks or enterprises in foreign
countries or in Hong Kong, Macao and other regions by organizations within
territory without prior approval of the State Council or the departments
authorized by the State Council;
3) using foreign currency by organizations within territory, without
otherwise approval of the foreign exchange control agencies, as the
monetary unit in settling accounts, borrowing or lending, making transfers
or obtaining mortgages, or as a medium of exchange in business
transactions;
4) buying and selling foreign exchange without authorization or in any
disguised form, or at rates above those set by the State Administration of
Foreign Exchange Control, or profiteering in buying and selling foreign
exchange.
Article 7
The following penalties shall be imposed on the offenders involved in the
cases listed in the preceding Article according to different
circumstances:
1) For cases' referred to in paragraph (1), the offenders shall be ordered
to cease their foreign exchange business or operations that exceed the
approved scope, or their unlawful earnings shall be confiscated or a fine
up to but no more than the full amount of the illegal operating fund shall
be imposed, or the fine and confiscation shall be imposed concurrently.
2) For cases referred to in paragraph (2), the offenders shall be ordered
not to issue new securities or not to accept new loans, and may also be
fined a sum up to but no more than 20% of the securities issued or loans
accepted.
3) For cases referred to in paragraphs (3) and (4), the offenders shall be
ordered to sell their unlawfully transacted foreign exchange to the State
and their illegal gains shall be confiscated, or a fine up to but no more
than the full amount of the foreign exchange illegally transacted shall be
imposed, or the fine and confiscation shall be imposed concurrently.
Article 8
For other acts in violation of foreign exchange control not specifically
listed in Articles 2, 4 and 6, penalties may be meted out according to the
seriousness of the case with reference to the most relevant provisions
provided in these Rules.
Article 9
In cases of minor offences, the offenders who voluntarily confess to their
unlawful activities before the foreign exchange control agencies, show
sincere repentance and demonstrate meritorious conduct by informing
against other offenders shall be dealt with leniently or exempt from
punishment. Offenders who refuse to confess, try to cover up their
offences or refuse to mend their ways despite repeated admonition shall be
punished severely in accordance with Articles 3, 5 and 7 of these Rules.
Article 10
Serious cases of unlawful procurement of foreign exchange, evasion of
foreign exchange control or disrupting financial stability shall be
transferred to judicial organs for handling according to law.
Article 11
To prevent violators from transferring their unlawfully acquired funds
when violations of foreign exchange control are under investigation, the
foreign exchange control agencies may ask the banks to freeze the funds in
question for a period of no more than two months. Upon expiry, the funds
shall be unfrozen automatically. If an extension of the period is
necessary under special circumstances, the relevant foreign exchange
control agency shall renew the notification to the bank concerned. In case
a violator refuses to pay the fine or the sum to be confiscated, the
relevant foreign exchange control agency may enforce the penalty by
deducting the sum from the violator's bank account.
Article 12
In cases where the foreign exchange control agencies impose penalties,
notices of penalty decision shall be served to the units or individuals
being penalized. If the party concerned does not agree with the penalty
decision, it(he) may appeal to the foreign exchange control agency at the
next higher level for reconsideration within 15 days as of the date of
receipt of the notice. If the party concerned still does not agree with
the decision of reconsideration, it(he) may bring a suit in the local
people's court.
Article 13
Cases involving violation of foreign exchange control regulations shall be
handled by the foreign exchange control agencies; cases involving unlawful
procurement of foreign exchange and evasion of foreign exchange control
that are of the nature of smuggling by means of illegally getting the
goods 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; and
cases involving the use of foreign exchange or payment instruments in
foreign currency for speculation and profiteering shall be handled by the
administrative departments for industry and commerce.
Article 14
Measures for penalizing violations of foreign exchange control in the
special economic zones shall be separately formulated by the Governments
of Guangdong and Fujian Provinces by taking reference to these Rules.
Article 15
The State Administration of Foreign Exchange Control shall be responsible
for interpreting these Rules.
Article 16
These Rules shall come into force as of the date of promulgation.
关于印发《湖北省企业实行不定时工作制和综合计算工时工作制审批办法》的通知
湖北省人民政府
关于印发《湖北省企业实行不定时工作制和综合计算工时工作制审批办法》的通知
鄂人社发〔2009〕13号
各市、州、直管市、神农架林区人事局、劳动和社会保障局：
现将《湖北省企业实行不定时工作制和综合计算工时工作制审批办法》印发给你们，请认真组织实施。
二OO九年七月十七日
湖北省企业实行不定时工作制和综合计算工时工作制审批办法
第一条 为加强对企业实行不定时工作制和综合计算工时工作制的审批管理，规范企业工时制度，维护劳动者合法权益，根据《中华人民共和国行政许可法》、《中华人民共和国劳动法》和原劳动部《关于企业实行不定时工作制和综合计算工时工作制的审批办法》（劳部发〔1994〕503号）等有关规定，结合我省实际，制定本办法。
第二条 人力资源和社会保障（劳动保障）行政部门对本省行政区域内企业申请实行不定时工作制或综合计算工时工作制的审批，适用本办法。
第三条 不定时工作制是指因生产特点、工作特殊需要或职责范围的关系，不能按标准工作时间衡量或需要机动作业，采取不确定工作时间的工作制度。企业对符合下列条件之一的劳动者，可以申请实行不定时工作制：
（一）高级管理人员、外勤人员、推销人员、部分值班人员和其他不能按照标准工作时间衡量的劳动者；
（二）长途运输人员、出租汽车司机和铁路、港口、仓库的部分装卸人员以及因工作性质特殊需机动作业的劳动者；
（三）其他因生产特点、工作特殊需要或职责范围的关系，适合实行不定时工作制的劳动者。
第四条 综合计算工时工作制是指因工作性质特殊需要连续作业，或受季节和自然条件限制，不能实行标准工作时间制度，以周、月、季、半年、年等为周期综合计算工作时间的工作制度。企业对符合下列条件之一的劳动者，可以申请实行综合计算工时工作制：
（一）交通、铁路、邮电、水运、航空、渔业等行业中因工作性质特殊，需要连续作业的劳动者；
（二）地质及资源勘探、建筑、制盐、制糖、旅游等受季节和自然条件限制的行业的部分劳动者；
（三）其他适合实行综合计算工时工作制的劳动者。
第五条 企业需要实行不定时工作制或综合计算工时工作制的，向县级以上人力资源和社会保障（劳动保障）行政部门提出申请。
驻鄂部队企业、在省工商局登记注册的企业向省级人力资源和社会保障行政部门提出申请。
中央在鄂企业实行不定时工作制或综合计算工时工作制的，应按照人力资源和社会保障部的批复执行，并将批复文件、具体实施办法、涉及的工作岗位和人员报省级人力资源和社会保障行政部门备案；在武汉市以外的，还应报当地人力资源和社会保障（劳动保障）行政部门备案。
外省企业在我省设立的分支机构实行不定时工作制或综合计算工时工作制，已经外省人力资源和社会保障（劳动保障）行政部门批准的，应将批准文书、具体实施办法、涉及的工作岗位和人员报当地人力资源和社会保障（劳动保障）行政部门备案。未获得批准的，经企业授权后由分支机构向当地人力资源和社会保障（劳动保障）行政部门提出申请。
各市州可以根据本地区实际情况确定具体管辖范围。
第六条 企业可以直接或者通过信函、电子邮件等方式提交《实行不定时工作制或综合计算工时工作制申请（见附件1）》，并提交以下材料：
（一）盖有单位公章的企业法人营业执照副本复印件（在鄂分支机构需提供法人授权书）和组织机构代码证复印件各一份（验原件）；
（二） 本企业职工休息休假制度；
（三） 属于有毒有害工种（岗位）的，提交卫生防疫等部门出具的生产环境达标证明；
（四）再次申请的，提交前一次实施情况的书面说明；
（五）涉及劳务派遣人员的，提交劳务派遣单位和被派遣劳动者的书面意见。
（六）其他需要提供的有关资料。
第七条 人力资源和社会保障（劳动保障）行政部门应依照《中华人民共和国行政许可法》的规定，规范审批程序。
人力资源和社会保障（劳动保障）行政部门对申请材料不齐全或者不符合规定形式的，应当在5日内一次告知企业需要补正的全部内容。对申请材料齐全的，应当在5日内决定是否受理。
人力资源和社会保障（劳动保障）行政部门受理申请后，应在受理之日起20日内作出决定，出具《准予行政许可决定书》（见附件2）或者《不予许可决定书》（见附件3）。20日内不能作出决定的，经行政机关负责人批准，可以延期，但最长不超过10日。
人力资源和社会保障（劳动保障）行政部门在审查企业申请时，可以到企业进行实地核查。实地核查时，应当有两名以上工作人员同时进行。实地核查应当制作笔录，并由被核查企业的相关人员签字。
第八条 企业首次申请实施不定时工作制或综合计算工时工作制的，批准的实施期限不得超过一年；以后每次批准的实施期限不得超过两年。
企业在执行工时制度方面有违法行为的，必须整改到位后才能批准实施不定时工作制或综合计算工时工作制。
第九条 企业应当自收到《准予行政许可决定书》之日起5日内，向全体劳动者公示《准予行政许可决定书》，公示时间不得少于5个工作日。
第十条 企业应严格按照《准予行政许可决定书》的内容组织实施，不得扩大范围，并保障劳动者身体健康和休息休假权利。
第十一条 企业需要继续实行不定时工作制或综合计算工时工作制的，应当在实施期限届满30日前，按照本规定重新提出申请；逾期未提出申请的，实施期限届满后，企业应执行标准工时制度。
人力资源和社会保障（劳动保障）行政部门收到企业申请后，应当在实施期限届满前作出准予许可或不予许可决定；逾期未作出决定的，视为准予延续，实施期限同前一期限。
第十二条 实行综合计算工时工作制的劳动者，在综合计算周期内的实际工作时间总数应不超过该周期的法定标准工作时间总数（40小时／周、166。64小时／月、500小时／季、1000小时／半年、2000小时/年），超过部分应视为延长工作时间，企业应依法支付劳动者加班工资。
实行综合计算工时工作制的企业安排劳动者加班，平均每月不得超过36小时。第三级以上（含第三级）体力劳动强度的工作岗位，劳动者每日连续工作时间不得超过11小时，每周至少安排休息一天。
第十三条 人力资源和社会保障（劳动保障）行政部门应对企业执行工作时间和休息休假规定的情况进行监督检查。对未经审批或者超出审批范围实施不定时工作制或综合计算工时工作制的，要依法予以处理。监督检查人员要如实记录监督检查的情况和处理结果，并签字归档。
第十四条 人力资源和社会保障（劳动保障）行政部门应当建立审批档案，对实行不定时工作制或综合计算工时工作制审批的相关材料，按照档案管理制度的规定立卷归档。档案保管期限不得短于实施期限届满后两年。
相关材料包括：
（一）企业的申请材料；
（二）行政机关依法出具的受理、不予受理、补正材料、延期、许可或者不予许可文书及送达回证；
（三）违法行为的整改情况；
（四）实地核查的笔录；
（五）监督检查记录；
（六）其他需要归档的资料。
第十五条 国家机关、事业单位、社会团体和与其建立劳动关系的劳动者，需要实行不定时工作制或综合计算工时工作制的，参照本办法执行，向县以上同级人力资源和社会保障（劳动保障）行政部门提出申请。中央在鄂国家机关、事业单位向省级人力资源和社会保障行政部门提出申请。
个体经济组织、民办非企业单位需要实行不定时工作制或综合计算工时工作制的，参照本办法执行，向当地人力资源和社会保障（劳动保障）行政部门提出申请。
第十六条 本办法自2009年9月1日起施行。
本办法生效之前，已经本省县级以上人力资源和社会保障（劳动保障）行政部门批准实行不定时工作制或综合计算工时工作制，但没有明确实施期限的，应自本办法生效之日起一年内按本办法规定重新申报。
附件（略）：
1、《实行不定时工作制或综合计算工时工作制申请》（样式）
2、《准予行政许可决定书》（样式）
3、《不予许可决定书》（样式）