关于印发《出口收汇核销管理办法》的通知
国家外汇管理局
关于印发《出口收汇核销管理办法》的通知
汇发[2003]91号
国家外汇管理局各省、自治区、直辖市分局、外汇管理部，深圳、大连、青岛、厦门、宁波市分局；各外汇指定银行：
为进一步完善出口收汇核销管理，提高监管和服务工作的效率，促进我国对外贸易发展，国家外汇管理局制定了新的《出口收汇核销管理办法》（以下简称《办法》，见附件），并征得商务部、海关总署、国家税务总局会签同意。现将《办法》印发给你们，请认真遵照执行。
为了贯彻执行《办法》，国家外汇管理局设计开发了“出口收汇核报系统”，将于近期分批在全国推广运行。鉴于各地运行“出口收汇核报系统”的时间有先后，为避免出现混乱，在《办法》开始施行后，凡已经推广运行“出口收汇核报系统”的地区，应当按照《办法》的规定执行；而尚未推广运行“出口收汇核报系统”的地区，仍按原出口收汇核销管理的有关规定执行。各分局和各外汇指定银行接到本通知后应当尽快转发至所辖机构。执行中如遇问题，请向国家外汇管理局经常项目管理司反馈。
附件：1、《出口收汇核销管理办法》
2、废止文件目录
《出口收汇核销管理办法》
第一条 为进一步完善出口收汇管理，促进我国对外贸易发展，根据《中华人民共和国外汇管理条例》，特制定本办法。
第二条 本办法下列用语的含义：
“出口单位”是指经商务主管部门或其授权机关批准或登记，具有对外贸易经营权的所有单位。
“银行”是指经国家金融监督管理部门及其授权机关批准或备案经营外汇业务的银行及其分支机构，包括中资银行和外资银行。
“出口收汇核销单”（以下简称核销单）是指由国家外汇管理局统一管理，各分支局核发，出口单位凭以向海关办理出口报关、向银行办理出口收汇、向外汇管理机关办理出口收汇核销、向税务机关办理出口退税申报、有统一编号的重要凭证。
“出口收汇报关单证明联”（以下简称报关单）是指出口货物结关后，海关为出口单位签发的证明其货物实际出口并凭以办理出口收汇核销手续的报关单。
“出口收汇核销专用联”（以下简称核销专用联）是指银行出具的出口单位凭以办理出口收汇核销手续的出口收汇核销专用结汇水单或出口收汇核销专用收帐通知。
“出口收汇核销备查”是指将出口单位因客观原因无法正常核销的应收汇数据从日常监管数据库转移到专设的备查监管数据库，不再纳入日常考核，出口单位仍要承担继续办理出口收汇核销义务，国家外汇管理局及其分支局继续对其监管和查处的核销管理制度。
第三条 国家外汇管理局及其分支局（下称外汇局）是出口收汇核销的管理机关，负责对出口单位和银行的出口收汇相关行为进行监督、管理，并通过“出口收汇核报系统”和“中国电子口岸出口收汇系统”为出口单位办理出口收汇核销手续。
第四条 外汇局会同商务主管部门对出口单位的出口收汇核销情况按年度进行考核，评定等级，对外公布。
第五条 出口收汇核销实行属地管理原则，出口单位应当在其注册所在地外汇局备案登记、申领核销单和办理出口收汇核销手续。
第六条 出口单位向境外、境内保税区、出口加工区、钻石交易所等海关实行封闭管理的区域（以下统称境内特殊经济区域）出口货物以及采用深加工结转等方式出口货物，凡以需要使用核销单的监管方式出口的，均应当凭核销单办理报关手续，并应当办理出口收汇核销手续。以其他不需要使用核销单的监管方式出口的，无需凭核销单报关，也无需办理出口收汇核销手续。
第七条 外汇局根据出口收汇核销考核结果和其他相关情况对出口单位的出口收汇核销实行分类管理。
第八条 出口单位取得出口经营权后，应当办理“中国电子口岸”入网认证手续，并到外汇局办理备案登记，外汇局为出口单位建立出口收汇核销档案。
第九条 出口单位的备案信息发生变更时，应当及时到外汇局办理变更登记手续，外汇局需在“中国电子口岸”变更该出口单位IC卡权限；出口单位因终止经营或被取消对外贸易经营资格的，应当到外汇局办理注销登记手续，外汇局需在“中国电子口岸”注销该出口单位IC卡权限。
第十条 出口单位应当凭“中国电子口岸”企业操作员IC卡及其他规定的凭证向外汇局申领核销单。外汇局向出口单位核发核销单后，应当将核销单电子底帐数据传送至“中国电子口岸”数据中心。
第十一条 核销单只能由领用的出口单位使用，不得涂改、借用、冒用、转让和买卖。
第十二条 出口单位终止经营或被取消对外贸易经营资格或发生合并、分立的，按以下规定办理出口收汇核销业务：
(一)出口单位因终止经营或被取消对外贸易经营资格不再经营出口业务的，应当将未使用的核销单退回外汇局注销，对已经报关出口的核销单应当按规定继续办理核销手续。外汇局应当对其停止发单，对其已发放未使用的核销单实施“禁用”处理。
（二）出口单位因合并、分立不再经营出口业务的，应当将未使用的核销单退回外汇局注销。外汇局应当对其已发放未使用的核销单实施“禁用”处理。
（三）出口单位因合并、分立继续经营出口业务的，应当按照合并、分立协议的约定继续承担原出口单位的出口收汇核销业务。
第十三条 外汇局可以根据出口单位的出口收汇核销考核等级和日常业务经营状况，调整发单数量。对存在严重违反外汇管理规定等行为的出口单位，外汇局可以对其实行控制发单，或对已发放未使用的核销单实施“禁用”处理。
第十四条 外汇局根据出口单位的出口收汇核销考核情况，海关、税务和商务主管部门的考核情况，国际收支申报等情况，以及不同的贸易方式，对出口单位分别实行自动核销、批次核销、逐笔核销管理。
自动核销出口单位的条件由国家外汇管理局规定，名录由国家外汇管理局核定，各分局对外公布。
第十五条 出口单位到海关报关前，应当通过“中国电子口岸出口收汇系统”向报关地海关进行核销单的口岸备案。
第十六条 出口单位报关时应当如实向海关申报成交方式，并按成交方式申报成交价格、数量、运费、保费以及加工贸易合同协议号等信息，保证报关数据的真实性和完整性。
第十七条 海关对出口单位提交的核销单和其它报关材料审核无误并对核销单电子底帐进行核对后，为出口单位办理通关手续。海关应当在核销单上加盖“验讫章”并对核销单电子底帐数据进行“已用”核注，结关后应出口单位申请向出口单位签发注有核销单编号的报关单。核销单号码和报关单号码应当一一对应。海关为出口单位签发报关单后，应当将核销单的签注情况和报关单的电子底帐传送至“中国电子口岸”数据中心。
第十八条 对出口单位从境外或特殊经济区域或境外商户在境内经营离岸银行业务的银行开立的离岸帐户收回的出口货款，以及深加工结转项下转出方从转入方收回的出口货款等，银行应当按照规定为出口单位办理出口收汇的结汇或入帐手续，向出口单位出具核销专用联。
第十九条 出口单位出口货物后，应当在不迟于预计收汇日期起30天内，持核销单、报关单、核销专用联及其它规定的核销凭证，到外汇局进行出口收汇核销报告。
对预计收汇日期超过报关日期180天以上(含180天)的远期收汇，出口单位应当在报关后60天内到外汇局办理远期收汇备案。
第二十条 外汇局定期将上月已核销电子数据上传至“中国电子口岸”数据中心，供商务、海关、税务等相关主管部门查询或使用
第二十一条 代理出口项下，应当由代理方办理申领核销单、出口报关、出口收汇以及出口收汇核销报告等手续。
第二十二条 外汇局受理出口单位的出口收汇核销报告后，应当对其提供的核销凭证或数据的真实性进行审核。出口单位报告的数据不齐全的，应当要求其补充；出口单位报告的数据与海关、银行传送的电子数据不一致的，应当要求出口单位到相关部门办理核对、修改和补办手续。海关、银行应当在接到出口单位的相关申请后5个工作日内予以处理。
第二十三条 外汇局审核出口单位提供的核销凭证时，对凭证齐全、数据无误且出口与收汇或进口差额未超过规定标准的，根据不同贸易方式予以核销；对出口与收汇或进口差额超过规定标准的，外汇局应当在审核规定的差额证明材料无误后为出口单位办理差额核销；对出口与收汇或进口差额超过规定标准且未能提供规定的差额证明材料的，符合有关规定的予以差额备查，不符合备查条件且超过规定的核销期限的纳入逾期未核销管理。
第二十四条 外汇局为出口单位办理出口收汇核销手续后，应当按规定将核销单退税专用联退出口单位。实行自动核销的出口单位另行规定。
第二十五条 对出口单位由于客观原因无法办理正常核销的应收汇核销出口数据，外汇局可以按照规定进行出口收汇核销备查。
第二十六条 出口单位发生出口项下退赔外汇的，应当持规定的证明材料向外汇局申请，经外汇局审核无误，冲减其出口收汇实绩后，凭外汇局核发的“已冲减出口收汇\核销证明”到银行办理退赔外汇的购付汇手续。
第二十七条 出口单位未按规定期限办理核销手续的，纳入逾期未核销管理，外汇局将定期对出口单位进行逾期未核销催核。对催核后仍未办理核销手续且无正当理由的，由外汇局予以查处。
第二十八条 出口单位和银行应当严格按照本办法办理出口收汇核销手续，对违反本办法的，由外汇局根据《中华人民共和国外汇管理条例》及其他相关规定予以处罚。
第二十九条 本办法由国家外汇管理局负责解释。
第三十条 本办法自2003年10月1日开始施行。附件2所列相关法规同时废止，以前有关规定与本办法相抵触的，按本办法执行。
《废止文件目录》
1、1990年12月国家外汇管理局等部门发布的《出口收汇核销管理办法》
2、1996年3月5日国家外汇管理局发布的《关于清理旧出口收汇核销单的通知》（96）汇国函字第055号
3、1996年3月28日国家外汇管理局发布的《关于严格审核进出口货物报关单防伪标签的通知》汇传（1996）04号
4、1996年6月27日国家外汇管理局、海关总署发布的《关于明确“海关进出口货物报关单二次核对”有关问题的通知》（96）汇国函字第178号
5、1996年6月28日国家外汇管理局发布的《出口项下退赔外汇支付、核销管理暂行办法》
6、1997年1月8日国家外汇管理局发布的《关于进一步加强出口收汇核销单管理的通知》（97）汇国核字第001号
7、1997年9月29日国家外汇管理局发布的《关于出具出口收汇核销专用联有关问题的规定》
8、1997年9月29日国家外汇管理局发布的《关于出口收汇核销问题的补充规定》
9、1997年7月28日国家外汇管理局，海关总署发布《关于明确进出口报关单“二次核对”有关问题的通知》（97）汇国函字第214号
10、1998年2月18日国家外汇管理局发布的《关于规定出口收汇核销原始凭证最短保留期限的通知》（98）汇国函字第046号
11、1998年9月21日国家外汇管理局发布的《关于进一步加强出口收汇核销管理的通知》汇发（1998）27号
12、2000年12月29日国家外汇管理局《关于加强旅游购物出口收汇核销监管的通知》汇发（2000）170号
13、1998年6月22日国家外汇管理局发布的《关于印发<出口收汇核销管理办法实施细则>的通知》（98）汇国发字012号
14、2002年11月13日国家外汇管理局发布的《国家外汇管理局关于印发<出口收汇核销管理操作规程>的通知》汇发（2002）112号
中华人民共和国外资保险公司管理条例实施细则(英文版)
中国保险监督管理委员会
中华人民共和国外资保险公司管理条例实施细则(英文版)
Detailed Rules for Implementation of Regulations of the People’s Republic of China on Administration of Foreign-funded Insurance Companies
Article 1
These Rules are formulated in accordance with the Insurance Law of the People’s Republic of China and the Regulations of the People’s Republic of China on Administration of Foreign-funded Insurance Companies (hereinafter referred to as “the Regulations”).
Article 2
A foreign insurance company under the Regulations refers to an insurance company registered and conducting insurance business outside the territory of China.
Article 3
The proportion of foreign equity in an insurance company incorporated within the territory of China by a foreign insurance company with a Chinese company or enterprise that conducts life insurance business (hereinafter referred to as “joint-equity life insurance company”) shall be no more than 50% of the total equity of the company.
The shares of a joint-equity life insurance company directly or indirectly held by a foreign insurance company shall not exceed the limit of proportion as stipulated in the preceding paragraph.
Article 4
For a foreign-funded insurance company established within the territory of China before the Regulations became effective with registered capital or working capital of less than RMB 200 million or an equivalent amount in a freely convertible currency, its registered capital or working capital shall be fully paid within 2 years after these Rules become effective. For those who fail to fully pay the registered capital or working capital, China Insurance Regulatory Commission shall not grant approval to their application for operation of new business.
Article 5
The registered capital or working capital of a foreign-funded insurance company shall be the actually paid-up currency.
Article 6
After establishing a branch, the foreign insurance company shall not withdraw the working capital in any form.
Article 7
The period of operation of insurance business being more than 30 years, which is mentioned in Item 1 of Article 8 of the Regulations, means that the foreign insurance company shall have continuously been running insurance business for more than 30 years, and the foreign insurance company’s acquisition of another institution or merger with another institution to establish a new insurance company, shall not affect the calculation of the business operation period.
The business operation period of a subsidiary of a foreign insurance company shall start from the date of establishment of the subsidiary.
Article 8
The representative office mentioned in Item 2 of Article 8 of the Regulations refers to the following representative offices approved by China Insurance Regulatory Commission (hereinafter referred to as “CIRC”):
(1) The representative office established by a foreign insurance company;
(2) The representative office established by a group to which a foreign insurance company belongs.
Article 9
The representative office established by a foreign insurance company or its group to which the insurance company belongs is only applicable to application for establishing one foreign-funded insurance company.
Article 10
The end of the year prior to the application for the establishment mentioned in Item 3 of Article 8 of the Regulations refers to the end of the previous fiscal year before the date of application.
Article 11
The other prudential requirements mentioned in Item 7 of Article 8 of the Regulations shall at least include the following requirements:
(1) Reasonable structure for corporate governance;
(2) Stable and sound risk control system;
(3) Sound internal control system;
(4) Effective Management Information System;
(5) Good operating performance without records of serious violation of laws and regulations.
Article 12
Where the applicant fails to provide the business license (duplicate) as stipulated in Item 2 of Article 9 of the Regulations, the applicant may provide a valid copy of the business license or a written certificate issued by the relevant authority evidencing the applicant’s eligibility to conduct insurance business.
Article 13
The certificate mentioned in Item 2 of Article 9 of the Regulations, which is issued by the relevant authority of the country or region where the foreign applicant is located to evidence the applicant’s solvency, shall include one of the following contents:
(1) Certifying that the applicant complies with the regulatory requirements of the country or region on solvency in the previous fiscal year as of the date when the relevant authority issues the certificate;
(2) Certifying that the applicant has no record of incompliance with the standard of the country or region on solvency in the previous fiscal year as of the date when the relevant authority issues the certificate.
Article 14
The Letter of Comments issued by the relevant authority of the country or region where the foreign applicant is located concerning the applicant’s application, which is mentioned in Item 2 of Article 9 of the Regulations, shall include the following contents:
(1) Whether the application for the establishment of an insurance institution in China complies with the laws and rules of the applicant’s country or region;
(2) Whether the authority approves the applicant’s application;
(3) The record of the punishment imposed on the applicant in the last three years prior to the date of issuance of the Letter of Comments by the relevant authority;
Article 15
The annual report mentioned in Item 3 of Article 9 of the Regulations shall include the Balance Sheets, Statements of Profit and Loss, and Cash Flow Statements of the applicant in the last three fiscal years prior to the date of application.
The annual report mentioned in the preceding paragraph shall be attached with the auditor’s report issued by an accounting or auditing firm authorized by the country or region where the applicant is located.
Article 16
Except otherwise specified by the laws or administrative regulations or approved by the State Council, the Chinese applicant mentioned in Item 4 of Article 9 of the Regulations shall satisfy the following requirements:
(1) The companies or enterprises with the capacity of legal person registered at the administration department of industry and commerce, excluding commercial banks, securities organizations and the foreign-funded enterprises specified in the Law of the People’s Republic of China on Foreign-funded Enterprises;
(2) Being approved by the administrative authority of the enterprise or its shareholders’ meeting;
(3) Good operating performance and in the previous fiscal year as of the application date being profitable;
(4) Making the investment with self-owned capital from legitimate sources.
Article 17
The relevant documents to be submitted by a Chinese applicant for the establishment of a joint-equity insurance company shall include business license (duplicate), articles of association, business structure, operation history, annual report and punishment record for the last three years.
Article 18
The person in charge of the preparation of a foreign-funded insurance company shall satisfy the following requirements:
(1) Academic degree above junior college level;
(2) Insurance or related work experience for over 2 years;
(3) No illegal and criminal record.
Article 19
Where an applicant applies for the extension of the preparation period according to the provisions specified in Article 11 of the Regulations, he shall, within 1 month before expiration of the original preparation period, submit a written application to CIRC and explain the reason.
Article 20
The preparation report mentioned in Item 1 of Article 11 of the Regulations shall summarize all the issues stated in other paragraphs under this article.
Article 21
The statutory capital verification organization mentioned in Item 4 of Article 11 of the Regulations refers to an accounting firm complying with the requirements of CIRC.
Article 22
The capital verification certificate mentioned in Item 4 of Article 11 of the Regulations shall include the following contents:
(1) A Capital Verification Report issued by a statutory capital verification organization;
(2) A copy of the original bank receipt voucher evidencing payment of the registered capital or working capital.
Article 23
The main person-in-charge mentioned in Item 5 of Article 11 of the Regulations refers to the general manager of the proposed branch of a foreign insurance company.
The letter of attorney issued to the person to be appointed as the main person-in-charge of the proposed branch of the foreign insurance company, refers to the letter of attorney issued to the person to be appointed as the general manager of the proposed branch of the foreign insurance company, which is signed by the Chairman of the Board of Directors or General Manager of the foreign insurance company.
The letter of attorney shall explicitly specify the scope of authorization granted to the authorized person.
Article 24
The senior managerial personnel of the proposed company mentioned in Item 6 of Article 11 of the Regulations shall have the qualifications specified by CIRC.
The senior managerial personnel of the branch of a foreign insurance company shall have the qualifications equal to those required for the counterparts in the headquarters of an insurance company.
Article 25
The materials regarding business place of the proposed company mentioned in Item 9 of Article 11 of the Regulations refers to the supporting documents evidencing the ownership or use-right of the business place.
The materials concerning other facilities related to the business mentioned in Item 9 of Article 11 of the Regulations shall include at least information about configuration of computer facilities, network construction and information management system.
Article 26
The following documents or materials to be provided by a foreign insurance company for an application for the establishment of a foreign-funded insurance company according to the requirements specified in the Regulations and these Rules, shall be notarized by a public notary legally established in the local country or region, or verified by the embassy or consulate of China in that country:
(1) The business license (duplicate) or valid copy of the business license;
(2) A letter of attorney issued to the proposed person-in-charge of the branch of a foreign insurance company;
(3) A letter of guarantee of a foreign insurance company to undertake the obligations of tax and duties payment and debts repayment on behalf of its branch in China.
Article 27
A foreign-funded insurance company may apply for establishing branches as needed according to business development.
The branch of a foreign insurance company can only conduct business within the territory of the province, autonomous region or municipality where the branch is located. Where the joint-equity insurance company or wholly-owned insurance company is prepared to conduct business in any other province, autonomous region or municipality outside its locality, it shall establish a branch in the place concerned.
A foreign insurance company may, according to actual circumstances, apply for establishing a central sub-branch or sub-branch, operating office or marketing service office. The establishment and management of marketing service offices shall be subject to other applicable regulations of CIRC, if any.
Article 28
Where a joint-equity or wholly-owned insurance company which has been established with a minimum registered capital of RMB200 million, applies for the first time for the establishment of a branch in every other province, autonomous region, or municipality outside its locality, it shall increase the registered capital by no less than RMB20 million.
By the time of applying for the establishment of a branch, if the registered capital of a joint-equity or wholly-owned insurance company has reached the amount as stipulated in the preceding paragraph, the company will no longer be required to increase its registered capital.
Where the registered capital of a joint-equity or wholly-owned insurance company has reached RMB500 million and where the solvency of the company is adequate, no increase of registered capital is required when the company applies for the establishment of a branch.
Article 29
A foreign-funded insurance company that applies for the establishment of a branch shall satisfy the following requirements:
(1) Its solvency margin shall comply with relevant regulations specified by CIRC.
(2) Its internal control system is sound and there is no record of punishment; where the operating period exceeds 2 years, there is no record of punishment in the most recent 2 years;
(3) It has senior managerial personnel of the branch with the relevant qualifications specified by CIRC.
Article 30
A foreign-funded insurance company that applies for the establishment of a branch shall submit an application to CIRC and provide the following documents in triplicate:
(1) A letter of application for establishment;
(2) Audited solvency status reports as of the end of the previous fiscal year and as of the end of the last quarter;
(3) A three-year business development plan and market analysis for the proposed branch;
(4) Resume(s) of the person(s)-in-charge of the organization preparation and relevant certificates.
Article 31
CIRC shall examine the application and decide, within 20 days after receiving the complete application documents, whether or not to grant approval; in case no approval is granted, CIRC shall inform the applicant in writing of the decision and explain the reason.
After approval is granted, the applicant shall complete the preparation within 6 months. Where the applicant fails to do so within the prescribed time limit, if the reason is justified and subject to approval by CIRC, the period may be extended for 3 months. Where the preparation is still not completed within the extended period, the original approval document issued by CIRC becomes void automatically.
The preparing body may not be engaged in any commercial activities concerning insurance.
Article 32
After the preparation is completed, the applicant shall apply to CIRC for opening business and submit the following documents in triplicate:
(1) A letter of application for opening business;
(2) A progress report of the preparation work;
(3) Resume(s) of senior managerial personnel to be appointed and relevant certificates;
(4) Relevant certificates of ownership or use-right of the office for the proposed branch, information regarding the configuration of computer facilities, network construction, and internal structure and staff.
Article 33
CIRC shall decide, within 20 days after receiving the complete application documents for opening business, whether or not to grant approval; in case the application is approved, a license for conducting insurance business shall be issued to the branch; in case the application is disapproved, CIRC shall inform the applicant in writing of the decision and explain the reason.
The branch with approval for opening business shall go through the formalities of business registration at the administration department of industry and commerce by presenting the approval document and the license for conducting insurance business and accordingly obtain business license from the authority before opening business.
Article 34
Unless otherwise stipulated in these Rules, the examination and administration of the qualifications of the senior managerial personnel of a foreign-funded insurance company and its branches shall be subject to the relevant regulations of CIRC.
Article 35
Where a joint-equity or wholly-owned property insurance company applies for dissolution when it splits, or merges with another one, or dissolves pursuant to the articles of association, such dissolution must be subject to approval of CIRC and the following documents shall be submitted:
(1) A letter of application signed by the Chairman of the Board of Directors of the company;
(2) The resolution of the meeting of shareholders;
(3) Composition of the proposed liquidation group and a plan for liquidation;
(4) A proposal for solving the outstanding liabilities.
Article 36
The joint-equity or wholly-owned property insurance company whose dissolution has been approved by CIRC shall, from the date of receiving the approval document from CIRC, terminate any new business activities and hand in the license for conducting insurance business to CIRC and form a liquidation group within 15 days.
Article 37
The liquidation group shall, within 5 days after its establishment, inform the relevant authorities concerning the administration departments of industry and commerce, tax, labor and social security in writing of the liquidation procedure and conditions.
Article 38
The liquidation group shall, within 1 month from the date of establishment, appoint an accounting firm pursuant to the requirements of CIRC to conduct auditing, and shall deliver an auditor’s report to CIRC within three months from the date of appointment.
Article 39
The liquidation group shall submit the latest liability liquidation and assets disposal report to CIRC before the tenth date of each month.
Article 40
The newspaper mentioned in Article 28 of the Regulations refers to the newspaper specified by CIRC.
Article 41
The foreign property insurance company that applies for cancellation of its branch in China shall submit an application to CIRC for approval and present the following materials:
(1) A letter of application signed by the Board of Directors or General Manager of the foreign property insurance company;
(2) Composition of the proposed liquidation group and a plan for liquidation;
(3) A proposal for solving the outstanding liabilities.
The procedures of application for dissolution of a joint-equity or foreign-funded property insurance company specified in the Regulations and these Rules shall be applicable to the specific procedures for the foreign property insurance company to cancel its branch in China.
Where the head office of a branch of a foreign property insurance company is dissolved or cancelled or declared bankruptcy according to law, the liquidation and liability disposal of the branch of such foreign property insurance company shall comply with the regulations concerning dissolution of the joint-equity or wholly-owned property insurance company stipulated in Article 30 of the Regulations and these Rules.
Article 42
The foreign-funded insurance company in violation of the relevant provisions of these Rules shall be subject to punishment by CIRC according to the provisions specified in Insurance Law, the Regulations and other relevant laws and regulations.
Article 43
The documents, materials and written reports to be submitted or reported under the Regulations and these Rules shall be prepared in Chinese version, and the Chinese version shall prevail in the event of discrepancy between the Chinese version and the foreign language version.
Article 44
The period specified in the Regulations and these Rules shall start from the date when the relevant materials are delivered to CIRC. If the application documents provided by the applicant is incomplete and further delivery is needed, the period shall start from the date when the supplementary materials are delivered to CIRC.
The period concerning approval and report delivery prescribed in these Rules refers to working days.
Article 45
The issues concerning administration of a foreign-funded insurance company that are not specified in the Regulations or these Rules shall be governed by the applicable laws, administrative rules and relevant regulations of CIRC.
The establishment of a foreign-funded reinsurance company shall comply with the Regulations on Establishment of Reinsurance Companies. The issues not specified in the Regulations on Establishment of Reinsurance Companies shall be governed by these Rules.
Article 46
These Rules shall, mutatis mutandis, apply to insurance companies that are established and operated in Chinese mainland by insurance companies from Hong Kong Special Administrative Region, Macao Special Administrative Region or Taiwan region. The issues otherwise stipulated in the laws, administrative rules or administrative protocols shall be governed by the stipulations therein.
Article 47
These Rules shall come into effect as of June 15, 2004.
