货物贸易外汇管理问题解答

问：甲公司是一家从事转卖业务的保税区企业,主要有两类业务：一类是货物在境外未进出我国关境、仅货物所有权转手的交易,一类是货物存放在境内而所有权发生转移的交易,相应的跨境资金收付分别申报在转口贸易和一般货物贸易项下。但是,近期甲公司办理跨境资金收付业务时银行却告知申报错误,请问甲公司相关业务应该如何申报？答：根据《国家外汇管理局关于印发〈涉外收支交易分类与代码（2014版）〉的通知》（汇发[2014]21号）的要求,自2014年5月1日起施行修订后的涉外收支交易分类与代码。     

重庆持续追踪 精准打击

在数据整合的探索方面,重庆外汇管理部实现了监管对象从逐笔外汇收支到涉外交易主体的转变,并对主体实施不同频度和力度的分类监管,做到了对地区外汇收支总体情况“说得清”,对正常企业“便利高效服务”,对异常线索“持续追踪”,对违规行为“精准打击”。     

重庆持续追踪 精准打击

在数据整合的探索方面,重庆外汇管理部实现了监管对象从逐笔外汇收支到涉外交易主体的转变,并对主体实施不同频度和力度的分类监管,做到了对地区外汇收支总体情况“说得清”,对正常企业“便利高效服务”,对异常线索“持续追踪”,对违规行为“精准打击”。     

服务贸易外汇管理常见问题解答

Q:境内A公司采购境外某公司大量原材料获得该公司年度返利,进行国际收支申报时,该笔收入是否应申报在服务贸易项下?A:根据《涉外收支交易分类与代码(2014版)》,货物贸易的销售返利应申报在二次收入(经常转移)项下的其他二次收入(经常转移),交易编码为424000。Q:境外某非居民企业所拥有的船舶在我国港口某居民企业添加润滑油以维护船舶运输。该笔业务在进行国际收支申报时。     

农业银行ATM跨行交易量跃居同业第一

近日，农业银行宣布，截止2007年2月，该行ATM跨行受理方交易笔数一举超过工行和建行，首次跃居同业第一位。同时，农行ATM受理他行卡交易笔数首次超过他行受理农行卡交易笔数，扭转此前跨行交易笔数收支不平衡的局面。     

基层反映——国际收支统计监测三大问题不容忽视

问题一：间接申报的国际收支信息质量不尽人意。一是申报单位基本情况统计错误，包括企业代码、行业代码、行业属性、企业名称等。二是申报要素错误，括括错用申报单、交易编码、国别、币种等；错输账号、金额、交易对方项；交易附言乱码或不正确或无交易附言等。三是统计表要素与申报单要素不匹配，数据不相符。四是付汇日结单金额与付汇早报单金额不符。五是迟报、漏报问题普遍存在。     

完善国际收支交易分类与代码

随着涉外经济的不断发展以及统计监测需求的提高，我国1996年建立的国际收支交易分类与编码体系日益显现出了一些不足之处，该文介绍了完善国际收支交易分类与代码的指导思想，以及新国际收支交易分类与代码的主要内容和编码规则等。     

国际收支分析

1月份我国外汇收支总体稳定,外汇市场供求延续基本平衡。主要表现:一是非银行部门涉外收支继续呈现顺差。2020年1月,顺差规模为74亿美元,延续2019年12月份的净流入态势。二是根据初步掌握的数据,1月份银行结售汇呈小幅顺差(由于发生新冠肺炎疫情,以报表汇总方式统计的银行结售汇数据及时性受到影响,因此,2020年1月银行结售汇和中国外汇市场交易概况数据计划推迟至2020年3月6日发布)。综合考虑远期、期权等其他供求因素,外汇市场供求呈现基本平衡。     

浅析吉林省逆支逆差差距的来源及影响因素

随着全球经济一体化进程的加速和国际金融业务的日益增多，银行结售汇、跨境收支和进出口数据已逐渐成为衡量和分析一国涉外经济发展的重要统计指标。统计范围、统计环节、统计时间的不同以及经济活动中复杂多变的各种因素，导致三者始终存在一定差距。本文以吉林省涉外经济发展为研究背景，通过理论与实证分析探讨了吉林省对外贸易中逆支逆差差距的主要来源以及影响其变动的主要因素。     

反洗钱知识百题问答（二）

30、金融机构应当向中国反洗钱监测分析中心报告哪些大额交易？ 答：（1）单笔或者当日累计人民币交易20万元以上或者外币交易等值1万美元以上的现金缴存、现金支取、现金结售汇、现钞兑换、现金汇款、现金票据解付及其他形式的现金收支。     

Optimal taxation and top incomes

In many high-income countries over the past three decades there has been both large growth in inequality of wages and income and a shift in the burden of taxation from the top to the middle of the income distribution. A literature has developed which focuses on optimal tax rates for the top 1 % of the income distribution. In contrast, this paper considers the effect of inequality growth on the structure of a piecewise linear tax system defined over the entire income distribution. Our results suggest that the appropriate response to the increases in inequality would have been a shift towards a tax system with a lower tax rate in the lower half of the distribution together with a highly marginal rate progressive structure in the upper half, a clear differentiation between the top 10 % and the top 1 % and a higher top tax rate. Further inequality growth strengthens these characteristics of the optimal tax structure.     

从非接触式支付到移动支付

随着经济社会的不断发展,人们的生活节奏越来越快,繁琐费时的现金支付已经不能满足人们的需求.继传统的银行卡支付后,一种更为轻松快捷的支付方式--非接触式支付开始进入人们的生活.     

Interstate banking and the payments system

Interstate banking will improve the efficiency of the payments system. This will occur because the number of handlings for multiple-bank payments (transit items) will fall and because some multiple-bank payments will be transformed into single-bank payments (on-us items). These effects are simulated using data on the current cross-section relationship between banking structure and check clearing patterns in a multinomial logit model. The Federal Reserve, which currently processes almost one-third of all checks, is predicted to lose 43 to 60 percent of its market share. The annual impact is expected to be gradual, however, since interstate banking will be phased in and because of offsetting growth in the total check clearing market.     

The payments revolution: The growth of person-to-person and ‘Generation Y’ payments services

This paper explores the development of person-to-person payments services, the impact this will have on further payments disintermediation across the financial services industry, and outlines possible opportunities and threats for UK financial services providers. The paper focuses on the P2P payments services and providers — including the leading banks — in the USA; the onset of online and P2P payments services in the UK; and the development of dedicated payments services for children and teenagers.     

Upfront payments and exclusion in downstream markets

Although upfront payments are often observed in contracts between manufacturers and retailers, little is known about their competitive effects or the role retailers play in securing them. In this article, we consider a model in which two competing retailers make take‐it‐or‐leave‐it offers to a common manufacturer. We find that upfront payments are a feature of equilibrium contracts, and in all equilibria, only one retailer buys from the manufacturer. These findings support the claims of small manufacturers who argue that they are often unable to obtain widespread distribution for their products because of upfront payments.     

Capital controls and balance of payments crises

The theory of balance of payments crises shows that, under perfect foresight, a system of fixed exchange rate is not sustainable in the presence of diverging economic policies. In this paper, it is shown how and why capital controls succeed in maintaining the principle of a fixed, but adjustable, parity. Both cases of a devaluation and a revaluation are considered, and a condition for a parity change to be credible is presented.     

The totality of change-in-control payments

Most extant studies consider golden parachutes as the totality of change-in-control payments. However, for the median CEO of firms listed in the S&P SmallCap 600 index in 2009, golden parachute payments are only 46% of total change-in-control compensation. We measure total change-in-control payments using newly available data for this sample. Our results show that the total payments to the departing CEO are estimated at 1.1% of market value (on average). We also show that newly earned compensation (as opposed to accelerated vesting of lagged incentive pay) makes up approximately half of total change-in-control payments for the median CEO, and these two components of severance pay are positively correlated (contrary to existing theory). Furthermore, change-in-control payments do not appear to impede takeover offers or affect takeover premiums. Total change-in-control payments are small on average, and boards seem to take care in negotiating these terms with incumbent CEOs so that change-in-control payments do not adversely affect the firm's prospects in the takeover market.     

Information content and the contractual nature of hedging derivative incomes

In a sample of 87 banks representing 631 bank-years for the period 1996–2003, we examine whether information content of hedging derivative incomes is predicated on the contractual nature of the derivative. Of particular interest are the different abnormal trading volume reactions to incomes arising from executory contracts (i.e., cash flow and net investment hedges) and incomes arising from nonexecutory contracts (i.e., fair value hedges). We find a positive and significant relationship between two alternative measures of abnormal trading volume and incomes arising from cash flow and net investment hedges. The results are robust in an equity valuation framework. Our findings suggest that derivative incomes are informative, notably those incomes that are related to executory contracts. An implication for standard setters is that the complex rules for disaggregating incomes on hedging derivatives provide valuable information to the market.