【中英文对照版】境外机构投资者境内证券期货投资资金管理规定(2024修订).docx

为进一步深化合格境外机构投资者和人民币合格境外机构投资者外汇管理改革，稳步推进金融市场对外开放，中国人民银行、国家外汇管理局修订了境外机构投资者境内证券期货投资资金管理规定，现子以公布，自2024年8月26日起实施。附件：境外机构投资者境内证券期货投资资金管理规定中国人民银行境外机构投资者境内证券期货投资资金管理规定(2024修订)ProvisionsontheAdministrationofDomesticSecuritiesandFuturesInvestmentFundsofForeignInstitutiona1.Investors(2024Revision)制定相关：中国人民狼行国军外汇管泥局发文字号：中国人民银行、国零外汇管理局公告2024第7号公布日期：2024.07.26施行日期：2024.08.26效力住阶：部门规范性文件法规英别：证券标令规定期货耗金规定IssuingAuthority：Peop1.esBankofChinaStateAdministraticHiofForeignExchangeDocumentNumberAnfKHinccriicn1.No.712024Jof(hePeop1.edBankfChinaand(heStateAdministrationofForeignExchangeDateIssued：07-26-2024EffectiveDate：0X-26-20241.eve1.ofAuthority:Departmcnki1.Regu1.atoryDOCInnCnISAreaof1.aWGenera1.ProvisionsonSecuritiesGenera1.ProvisionsonFuturesAnnouncementofthePeop1.e'sBankofChinaand中国人民银行、国家外汇管theStateAdministrationofForeignExchange理局公告(No.72024)(2024)第7号)Forthepurposesoffurtherdeepeningthereformofforeignexchangeadministrationforqua1.ifiedforeigninstitutiona1.investorsandRMBqua1.ifiedforeigninstitutiona1.investorsandsteadi1.ypromotingtheopeningupofthefinancia1.market,thePeop1.e'sBankofChinaandtheStateAdministrationofForeignExchangehaverevisedtheProvisionsontheAdministrationofDomesticSecuritiesandFuturesInvestmentFundsofForeignInstitutiona1.Investors,eintoforceonAugust26,2024.Annex:ProvisionsontheAdministrationofDomesticSecuritiesandFuturesInvestmentFundsofForeignInstitutiona1.InvestorsThePeop1.e'sBankofChinaStateAdministrationofForeignExchange国家外汇管理局Ju1.y26,2024AnnexProvisionsontheAdministrationofDomesticSecuritiesandFuturesInvestmentFundsofForeignInstitutiona1.InvestorsChapterIGenera1.ProvisionsArtic1.e1TheseProvisionsaredeve1.opedinaccordancewiththe1.awofthePeop1.e'sRepub1.icofChinaonthePeop1.e'sBankofChina,theRegu1.ationofthePeop1.e'sRepub1.icofChinaonForeignExchangeAdministration,andotherre1.evant1.awsandregu1.ationsforthepurposesofregu1.atingtheadministrationofdomesticsecuritiesandfuturesinvestmentsmadebyforeigninstitutiona1.investors.2024年7月26日附件境外机构投资者境内证券期货投资资金管理规定第一章总则第一条为规范境外机构投资者境内证券期货投资管理，根据中华人民共和国中国人民银行法中华人民共和国外汇管理条例等相关法律法规，制定本规定。Artic1.e2ForthepurposesoftheseProvisions,"foreigninstitutiona1.investors"meansqua1.ifiedforeigninstitutiona1.investorsandRMBqua1.ifiedforeigninstitutiona1.investors('"qua1.ifiedinvestors")thatinvestindomesticsecuritiesandfuturesmarketswiththeapprova1.oftheChinaSecuritiesRegu1.atoryCommission(uCSRC").笫二条本规定所称境外机构投资者，是指经中国证券监督管理委员会（以下简称中国证监会）批准，投资于境内证券期货市场的合格境外机构投资者和人民币合格境外机构投资者（以下简称合格投资者）。Artic1.e3Aqua1.ifiedinvestorsha1.1.entrustitsdomesticcustodian("custodian")toundergore1.evantforma1.itiesasrequiredbytheseProvisionsonbeha1.fthereof.笫三条合格投资者应当委托境内托管人（以下简称托管人）办理本规定所要求的相关手续。Ifaqua1.ifiedinvestorentruststwoormorecustodians,itsha1.1.designateonecustodianasthemaincustodian(thecustodiansha1.1.bethemaincustodianifthereison1.yonecustodian)toberesponsib1.eforhand1.ingbusinessregistrationandothermattersonitsbeha1.f.合格投资者委托2家以上托管人的，应当指定1家托管人作为主报告人（仅有1家托管人的，默认该托管人为主报告人），负责为其办理业务登记等事项。Artic1.e4ThePeop1.e'sBankofChina("PBC"),theStateAdministrationofForeignExchange("SAFE")andtheirbranchessha1.1.supervise,manage,andinspectthecashaccounts,fundreceiptsandpayments,andremittance,amongothers,ofqua1.ifiedinvestorsinaccordancewiththe1.aw.ChapterI1.RegistrationAdministrationArtic1.e5TheSAFEsha1.1.administertheregistrationofdomesticsecuritiesandfuturesinvestmentfundsofqua1.ifiedinvestors.Artic1.e6AfterobtainingthesecuritiesandfuturesbusinesspermitissuedbytheCSRC,aqua1.ifiedinvestorsha1.1.providethefo1.1.owingmateria1.stothemaincustodianandhand1.ebusinessregistrationonthere1.evantcapita1.accountmodu1.einthedigita1.foreignexchangeadministrationp1.atformoftheSAFE(ASOne)forbanksthroughthemaincustodian.(1) Aphotocopyofthesecuritiesandfuturesbusinesspermit.(2) A1.etterofundertakingtocomp1.ywithChina'sprovisionsontheadministrationoftaxco1.1.ectionforqua1.ifiedinvestors.第四条中国人民银行、国家外汇管理局及其分支机构依法对合格投资者的资金账户、资金收付及汇兑等实施监督、管理和检查。第二章登记管理笫五条国家外汇管理局对合格投资者境内证券期货投资资金实行登记管理。第六条合格投资者取得中国证监会经营证券期货业务许可证后，应向主报告人提供以下材料，并通过主报告人在国家外汇管理局数字外管平台银行版资本项目相关模块办理业务登记：<-）经营证券期货业务许可证复印件。（二）有关遵守中国关于合格投资者税收管理规定的承诺函。笫七条合格投资者名称发生变更的，应在取得中国证监会换发的经营证券期货业务许可证后30个工作日内，通过主报告人办理变更登记。主报告人发生变更的，合格投资者应自变更之日起30个工作日内通过新的主报告人办理变更登记。主报告人以外的托管人等其他重要信息发生变更的，合格投资者应自变更之日起30个工作日内通过主报告人办理变更登记。第八条主报告人应认真履行职责，严格审核合格投资者所提供材料的真实性，办理业务登记或变更登记后将相关登记凭证反馈合格投资者。第三章账户和汇兑管理笫九条合格投资者应凭业务登记凭证，根据投资和资金汇入需要，在托管人处开立一个或多个合格投资者专用账户。合格投资者相关投资本金和收益等跨境汇出汇入，应统一通过合格投资者专用账户在托管人处办Artic1.e1Inthecaseofnamemodification,aqua1.ifiedinvestorsha1.1.undergomodificationregistrationthroughthemaincustodianwithin30workingdaysafterobtaininganewsecuritiesandfuturesbusinesspermitissuedbytheCSRC.Inthecaseofmodificationofthemaincustodian,aqua1.ifiedinvestorsha1.1.undergomodificationregistrationthroughanewmaincustodianwithin30workingdaysfromthedateofmodification.Inthecaseofmodificationofthecustodianotherthanthemaincustodianoranyotherimportantinformation,aqua1.ifiedinvestorsha1.1.undergomodificationregistrationthroughthemaincustodianwithin30workingdaysfromthedateofmodification.Artic1.e8Themaincustodiansha1.1.di1.igent1.yperformitsduties,strict1.yexaminetheveracityofmateria1.sprovidedbythequa1.ifiedinvestor,andprovidethere1.evantregistrationcertificatetothequa1.ifiedinvestorafterundergoingbusinessregistrationormodificationregistration.ChapterIIIAccountandRemittanceManagementArtic1.e9Aqua1.ifiedinvestorsha1.1.,basedonthebusinessregistrationcertificate,openoneormorespecia1.accountsforqua1.ifiedinvestorsatthecustodianasrequiredforitsinvestmentandinwardremittanceoffunds.Thecross-borderoutwardandinwardremittanceofre1.evantinvestmentprincipa1.andincome,amongothers,ofaqua1.ifiedinvestorsha1.1.beuniform1.yhand1.edbythecustodianthroughthequa1.ifiedinvestor'sspecia1.account.理。Ifaqua1.ifiedinvestoron1.yremitsforeigncurrencyfundsinward,itsha1.1.openaspecia1.foreigncurrencyaccountandaspecia1.RMBdepositaccountcorrespondingtothespecia1.foreigncurrencyaccount.Ifthequa1.ifiedinvestoron1.yremitsRMBfundsinward,itsha1.1.openaspecia1.RMBdepositaccount;orifitremitsbothRMBandforeigncurrencyfundsinward,itsha1.1.openaspecia1.RMBdepositaccount,aspecia1.foreigncurrencyaccount,andaspecia1.RMBdepositaccountcorrespondingtothespecia1.foreigncurrencyaccountseparate1.y.Thetwotypesofspecia1.RMBdepositaccountssha1.1.benameddifferent1.yforeffectivedistinction,andfundssha1.1.notbetransferredbetweenthem.合格投资者仅汇入外币资金的，须开立外币专用账户及与外币专用账户相对应的人民币专用存款账户；仅汇入人民币资金的，须开立人民币专用存款账户；同时汇入人民币和外币资金的，须分别开立人民币专用存款账户、外币专用账户及与外币专用账户相对应的人民币专用存款账户，两类人民币专用存款账户的命名应予以有效区分，且不得相互划转资金。Artic1.e10Aqua1.ifiedinvestormayinvestindomesticsecuritiesandfuturesinanycurrencyitdeemsappropriate.Ifaqua1.ifiedinvestorremitsforeigncurrenciesinwardtomakeinvestment,theforeignexchangesha1.1.betransferredtothespecia1.RMBdepositaccountcorrespondingtothespecia1.foreigncurrencyaccountaftersett1.ement.Investmentprincipa1.andincomemayberemittedoutwardinforeigncurrencyorRMB.Ifaqua1.ifiedinvestorremitsRMBfundsinwardtomakeinvestment,itsha1.1.direct1.yremitsuchfundstoitsspecia1.RMBdepositaccount.Investmentprincipa1.andincomesha1.1.beremittedoutwardinRMB.第十条合格投资者可自主选择汇入币种开展境内证券期货投资。合格投资者汇入外币进行投资的，结汇后应划入其与外币专用账户相对应的人民币专用存款账户，投资本金和收益可以外币或人民币汇出。合格投资者汇入人民币进行投资的，应直接汇入其人民币专用存款账户，投资本金和收益应以人民币汇出。第十一条合格投资者外币专用账户的收入范围：合格投资者从境外汇入的本金及支付有关税费（税款、托管费、审计费、管理费等）所需外币资金，外币利Artic1.e11Thereceiptsofaspecia1.foreigncurrencyaccountofaqua1.ifiedinvestorinc1.udetheprincipa1.remittedfromabroadbythequa1.ifiedinvestorandforeigncurrencyfundsneededforthepaymentofre1.evanttaxesandfees(taxes,custodyfees,auditfees,andmanagementfees,amongothers),interestincomeinforeigncurrencies,fundstransferredinwardtoconductforeignexchangederivativestransactions,fundstransferredinwardtohand1.edomesticforeignexchangesett1.ementandsa1.e,fundstransferredinwardfromthespecia1.cashaccountforinvestmentintheChinesebondmarketunderthesamename,fundsmutua1.1.ytransferredbetweenspecia1.accountsofthequa1.ifiedinvestorunderthesamename,fundstransferredinwardfromthespecia1.RMBdepositaccountcorrespondingtothespecia1.foreigncurrencyaccountafterthepurchaseofforeignexchange,andotherincomeincomp1.iancewiththeprovisionsofthePBCandtheSAFE.息收入，开展外汇衍生产品交易相关资金划入，境内办理结售汇相关资金划入，同名中国债券市场投资专用资金账户内资金划入，同名合格投资者专用账户内资金相互划转，从与外币专用账户相对应的人民币专用存款账户购汇划入的资金，以及符合中国人民银行和国家外汇管理局规定的其他收入。Theexpendituresofaspecia1.foreigncurrencyaccountofaqua1.ifiedinvestorinc1.udefundstransferredtothespecia1.RMBdepositaccountcorrespondingtothespecia1.foreigncurrencyaccountafterforeignexchangesett1.ement,fundstransferredoutwardtoconductforeignexchangederivativestransactions,principa1.andincomeremittedtotheoverseas,fundsre1.atedtodomesticforeignexchangesett1.ementandsa1.ethataretransferredoutward,fundstransferredoutwardtothespecia1.cashaccountforinvestmentintheChinesebondmarketunderthesamename,fundsmutua1.1.ytransferredbetweenspecia1.accountsofthequa1.ifiedinvestorunderthesamename,paidcustodyfees,andotherexpendituresincomp1.iancewiththeprovisionsofthePBCandtheSAFE.合格投资者外币专用账户的支出范围：结汇划入与外币专用账户相对应的人民币专用存款账户，开展外汇衍生产品交易相关资金划出，向境外汇出本金及收益，境内办理结售汇相关资金划出，向同名中国债券市场投资专用资金账户划出，同名合格投资者专用账户内资金相互划转，支付托管费，以及符合中国人民银行和国家外汇管理局规定的其他支出。笫十二条合格投资者人民币专用存款账户的收入范围：从合格投资者外币专用账户结汇划入的资金或从境外汇入的人民币投资本金，出售证券期货所得价款、现金股利、利息收入，开展外汇衍生产品交易相关资金划入，境内办理结售汇Artic1.e12Thereceiptsofaspecia1.RMBdepositaccountofaqua1.ifiedinvestorinc1.udefundssett1.edandtransferredinwardfromthespecia1.foreigncurrencyaccountofthequa1.ifiedinvestorortheRMBinvestmentprincipa1.remittedfromabroad,proceedsfromthesa1.eofsecuritiesandfutures,cashdividends,interestincome,fundstransferredinwardtoconductforeignexchangederivativestransactions,fundstransferredinwardtoconductdomesticforeignexchangesett1.ementandsa1.e,fundstransferredinwardfromthespecia1.cashaccountforinvestmentintheChinesebondmarketunderthesamename,fundsmutua1.1.ytransferredbetweenspecia1.accountsofthequa1.ifiedinvestorunderthesamename,andotherincomeincomp1.iancewiththeprovisionsofthePBCandtheSAFE.相关资金划入，同名中国债券市场投资专用资金账户内资金划入，同名合格投资者专用账户内资金相互划转，以及符合中国人民银行和国家外汇管理局规定的其他收入。Theexpendituresofaspecia1.RMBdepositaccountofaqua1.ifiedinvestorinc1.udesecuritiesandfuturesinvestmentprices(inc1.udingbutnot1.imitedtostampdutyandhand1.ingcharges),purchasedforeignexchangethatistransferredtothespecia1.foreigncurrencyaccountofthequa1.ifiedinvestororinvestmentprincipa1.andincomeremittedoutwardinRMB,fundsre1.atedtoforeignexchangederivativestransactionsthataretransferredoutward,fundsre1.atedtodomesticforeignexchangesett1.ementandsa1.ethataretransferredoutward,taxes,custodyfees,auditfees,managementfees,andotherre1.evanttaxesandfeespaid,andfundstransferredoutwardtothespecia1.cashaccountforinvestmentintheChinesebondmarketunderthesamename,fundsmutua1.1.ytransferredbetweenspecia1.accountsofthequa1.ifiedinvestorunderthesamename,aswe1.1.asotherexpendituresincomp1.iancewiththeprovisionsofthePBCandtheSAFE.合格投资者人民币专用存款账户的支出范围：支付证券期货投资价款（含印花税、手续费等），购汇划入合格投资者外币专用账户或以人民币汇出投资本金和收益，开展外汇衍生产品交易相关资金划出，境内办理结售汇相关资金划出，支付税款、托管费、审计费和管理费等相关税费，向同名中国债券市场投资专用资金账户划出，同名合格投资者专用账户内资金相互划转，以及符合中国人民银行和国家外汇管理局规定的其他支出。第十三条合格投资者开立相关境内人民币银行结算账户，应按照中国人民银行关于境外机构境内人民币银行结算账户管理的有关规定办理。合格投资者所开立相关账户不得支取现金，账户内的资金存款利率参照中国人民银行有关规定执行。Artic1.e13Aqua1.ifiedinvestorsha1.1.openare1.evantdomesticRMBbanksett1.ementaccountinaccordancewiththere1.evantprovisionsofthePBConthemanagementofdomesticRMBbanksett1.ementaccountsofoverseasinstitutions.Nocashsha1.1.bewithdrawnfromthere1.evantaccountopenedbyaqua1.ifiedinvestor.There1.evantprovisionsofthePBCsha1.1.app1.y,mutatismutandis,totheinterestratesapp1.icab1.etofundsdepositedintheaccounts.笫十四条同一境外机构投资者的合格投资者专用账户内资金与中国债券市场投资专用资金账户内资金，可根据境内投资需霎，在境内直接双向划转，后续交易及资金使用、汇兑等遵循划转后渠道的相关管理要求。Artic1.e14Thefundsinthespecia1.accountforqua1.ifiedinvestorsofthesameforeigninstitutiona1.investorandfundsinthespecia1.cashaccountforinvestmentintheChinesebondmarketmaybedirect1.ytransferredbi1.atera1.1.ywithinChinaasrequiredfordomesticinvestments,andthesubsequenttransactionsanduseandremittanceoffunds,amongothers,sha1.1.besubjecttothere1.evantmanagementrequirementsregardingchanne1.safterthetransfer.第十五条合格投资者办理相关资金汇出手续，托管人可凭合格投资者书面申请或指令为其办理。如涉及清盘（含产品清盘），合格投资者还需向托管人提供中国注册会计师出具的投资收益专项审计报告、税务备案表（按规定无需提供的除外）等文件。清盘相关手续完成后，托管人可为其办理关闭账户。Artic1.e15Thecustodianmayundergotheforma1.itiesfortheoutwardremittanceofre1.evantfundsuponthewrittenapp1.icationorinstructionofthequa1.ifiedinvestor.If1.iquidation(inc1.udingproduct1.iquidation)isinvo1.ved,thequa1.ifiedinvestorsha1.1.a1.soprovidethecustodianwiththespecia1.auditreportoninvestmentincomeissuedbyaChinesecertifiedpub1.icaccountantandtaxrecordationform(un1.essitisnotrequiredaccordingtoapp1.icab1.eprovisions),andotherdocuments.Uponthecomp1.etionofthere1.evantproceduresfor1.iquidation,thecustodianmayc1.osetheaccountforthequa1.ifiedinvestor.第十六条合格投资者开展境内人民币对外汇衍生产品交易，应遵循实需交易和套期保值原则，管理境内证券期货投资所产生的外汇风险敞口。Artic1.e16InconductingdomesticRMB-foreignexchangederivativestransactions,aqua1.ifiedinvestorsha1.1.fo1.1.owtheprincip1.eofconductingtransactionsbasedonactua1.needsandhedging,andmanagetheforeignexchangeriskexposurearisingfromitsdomesticsecuritiesandfuturesinvestments.第十七条境外银行类合格投资者可选择下列一种渠道开展即期结售汇和外汇衍生产品交易：（一）作为客户与托管人或Artic1.e17Aforeignqua1.ifiedinvestorthatisabankmayconductspotforeignexchangesett1.ementandsa1.eandforeignexchangederivativestransactionsthroughanyofthefo1.1.owingchanne1.s:(1)Direct1.ytradingasac1.ientwiththecustodianoranyotherdomesticfinancia1.institution.境内其他金融机构直接交易。(2)App1.yingtobecomeamemberoftheChinaForeignExchangeTradeSystem(uCFETS")todirectentertheinterbankforeignexchangemarketfortrading.（二）申请成为中国外汇交易中心（以下简称外汇交易中心）会员直接进入银行间外汇市场交易。App1.yingtobecomeamemberoftheCFETStoentertheinterbankforeignexchangemarketfortradingthroughtheprimarybrokeragebusiness.（三）申请成为外汇交易中心会员通过主经纪业务进入银行间外汇市场交易。Artic1.e18Aforeignqua1.ifiedinvestorthatisnotabankmayconductspotforeignexchangesett1.ementandsa1.eandforeignexchangederivativestransactionsthroughanyofthefo1.1.owingchanne1.s:第十八条境外非银行类合格投资者可选择下列一种渠道开展即期结售汇和外汇衍生产品交易：(1)Direct1.ytradingasac1.ientwiththecustodianoranyotherdomesticfinancia1.institution.（一）作为客户与托管人或境内其他金融机构直接交易。(2)App1.yingtobecomeamemberoftheCFETStoentertheinterbankforeignexchangemarketfortradingthroughtheprimarybrokeragebusiness.（二）申请成为外汇交易中心会员通过主经纪业务进入银行间外汇市场交易。Artic1.e19Aqua1.ifiedinvestorconductingdomesticspotforeignexchangesett1.ementandsa1.e,futures,derivativesandothertransactionsmay,basedonthebusinessregistrationcertificate,openaspecia1.cashaccountexc1.usive1.yforthedomestictransferofre1.evantfundsinaccordancewiththecorrespondingsett1.ementru1.es.Aqua1.ifiedinvestorthatengagesinfuturesorderivativestransactionswithdomesticsecuritiesasthesubjectmatterofcontractssha1.1.a1.socomp1.ywithre1.evantadministrativeprovisionsofthePBCandtheCSRC.第十九条合格投资者开展境内即期结售汇、期货和衍生品等交易，凭业务登记凭证，可根据相应结算规则开立专项用于相关资金境内划转的专用资金账户。合格投资者开展以境内证券为合约标的物的期货或衍生品交易，还应遵守中国人民银行