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案件特色《中华人民共和国外汇管理条例》第十二条规定:“经常项目外汇收支应当具有真实、合法的交易基础。”这是经常项目外汇管理的基本原则,也是对涉汇主体经常项目外汇业务的原则要求。从该条例施行以来的检查实践看,虽然经常项目一直是跨境外汇收支的主体,但经常项目项下的案件,特别是实体性违规案件相对较少,与经常项目下收支总量不相称。国家外汇管理局山东省分局辖内日照市中心支局(下称
Case Features Article 12 of the Regulations of the People’s Republic of China on the Administration of Foreign Exchange stipulates that: “The current account foreign exchange receipts and payments should have a true and legitimate basis for the transaction.” This is the basic principle of managing foreign exchange under current account and also the principle The principle of the project foreign exchange business requirements. Although the current account has always been the subject of cross-border foreign exchange receipts and disbursements, the number of cases under current account, especially substantive non-compliance cases, is relatively small. Compared with the current receipts and disbursements under current account, Commensurate. Shandong Branch of the State Administration of Foreign Exchange jurisdiction Rizhao City Center Branch (hereinafter