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最近,有的地区提出,地方查出中央企业的非法倒卖外汇收入是否给地方分成,并对财政部(1985)314号文有关非法外汇的财务处理问题提出了意见。财政部以(85)财检字第3号文对上述问题答复如下。一、国务院国发(1985)38号文件《关于加强外汇管理的决定》中第五条规定:“非法倒卖外汇和用外汇倒卖进口物资的,外汇管理部门要没收其全部非法收入,上缴国库,并课以罚款;情节严重的,要对有关单位领导
Recently, some regions have raised the question of whether local illicit dumping of foreign exchange earnings by central enterprises should be allocated to places, and put forward their opinions on the financial handling of illegal foreign exchange issued by Ministry of Finance (1985) No. 314. The Ministry of Finance replied to the above question with (85) Caijianzi No. 3 as follows. I. Article V of the Guofa (1985) No. 38 Document on ”Strengthening the Administration of Foreign Exchange Administration“ stipulates: ”In the illegal resale of foreign exchange and the reselling of imported materials with foreign exchange, the foreign exchange control department shall confiscate all its illegal proceeds and turn over to the treasury , And subject to a fine; the circumstances are serious, to the leadership of the relevant units