国际收支统计申报办法实施细则（国家外汇管理局１９９５年１１月２３日发布）第一条为贯彻执行《国际收支统计申报办法》，特制定本细则。第二条中国居民通过境内金融机构向境外的支出款项，按照如下办法申报：一、付款人对外付款时，须按照《对外付款申报单》（分对公、... Detailed Rules for the Implementation of the Measures for the Declaration of International Payments Statistics (Issued by the State Administration of Foreign Exchange on November 23, 1995) Article 1 These Detailed Rules are formulated in order to implement the Measures for the Reporting of Balance of Payments Statistics. Article 2 The payment made by a Chinese resident to an overseas country through a domestic financial institution shall be declared as follows: 1. When the payee makes an outward payment, it shall follow the “Foreign Exchange Payment Return” (sub-pact ...