外经贸资综函字[1997]第640号
1997年12月2日
各省、自治区、直辖市及计划单列市，哈尔滨、长春、沈阳、武汉、南京、广州、西安市外经贸委（厅、局），深圳市招商局：
为做好对外商投资企业和台港澳侨投资企业（以下统称为“企业”）进行联合年检、换发批准证书和实施进出口企业代码工作，根据《关于开展1998年外商投资企业联合年检的通知》（[1997]外经贸资发第637号）、《关于启用新版批准证书的通知》（[1997]外经贸资综函字第531号）和《中华人民共和国进出口企业代码管理办法外商投资企业实施细则》（[1997]外经贸办发第498号）的精神，现就有关问题通知如下：
一、 对企业进行联合年检、换发批准证书和实施进出口企业代码是加强政府对外商投资工作的宏观管理、提高工作效率、改善投资环境的重要措施。各地外经贸部门要高度重视，积极工作，加强与有关部门的协调和配合，按时完成有关工作。
二、 上述三项工作相互关系密切，要做好衔接工作。有关工作程序是：未从技术监督部门取得全国组织机构代码的企业需先到技术监督部门取得全国组织机构代码（领取全国组织机构代码程序另行通知），填入联合年检报告书企业代码栏后9位空格，然后按注册地将地区代码（见附件一）填入前4位空格。填好企业代码及全部年检报告书内容后，按照年检的有关规定申报年检。送达各部门的年检报告书中的企业代码以及其它全部内容必须一致。外经贸部门年检合格并核对企业所填代码无误后，给企业换发批准证书，企业正式获得进出口企业代码。
三、 外经贸部颁发批准证书的企业（包括外经贸部审批合同章程的企业和国务院有关部委直属机构审批合同章程、外经贸部颁发批准证书的企业）按属地原则在所在地省级（包括计划单列市、哈尔滨、长春、沈阳、武汉、南京、广州、成都、西安市）外经贸部门参加联合年检。企业按上述程序填报年检报告书，所在地外经贸部门年检合格后，向企业出具年检合格通知（格式见附件二），企业凭年检合格通知对外经贸部申请换领批准证书，正式获得进出口企业代码。
四、 《联合年检报告书》指标说明（见附件三），已由工商行政管理部门随同《联合年检报告书》一并印发至各外商投资企业，再附上，请各级外经贸部门在联合年检工作中按指标要求对《联合年检报告书》认真审核。
附件一：
中华人民共和国行政区划代码
(GB/T2260-1995)
省市代码
北京市1100
天津市1200
河北省1300
山西省1400
内蒙古自治区1500
辽宁省2100
沈阳市2101
大连市2102
吉林省2200
长春市2201
黑龙江省2300
哈尔滨市2301
上海市3100
江苏省3200
南京市3201
浙江省3300
宁波市3302
安徽省3400
福建省3500
厦门市3502
江西省3600
山东省3700
青岛市3702
河南省4100
湖北省4200
武汉市4201
湖南省4300
广东省4400
广州市4401
深圳市4403
珠海市4404
汕头市4405
广西壮族自治区4500
海南省4600
四川省5100
成都市5101
重庆市5102
贵州省5200
云南省5300
西藏自治区5400
陕西省6100
西安市6101
甘肃省6200
青海省6300
宁夏回族自治区6400
新疆维吾尔自治区500
附件二：
联合年检审核合格通知(格式)
____公司：
你公司业经我委（厅、局）联合年检审核合格。请持此通知到对外贸易经济合作部换领批准证书。
____外经贸委（厅、局）
年 月 日
附件三：
《联合年检报告书》指标说明
1. 《联合年检报告书》的报告年度为1997年度，1997年1月1日至1997年12月31日为报告期。
企业基本情况表（表一）
2. 企业代码：填写“进出口企业代码”（13位码）。“进出口企业代码”的编码原则是：前4位码为“企业注册地行政区划代码”，采用《中华人民共和国行政区划代码》（见附件一）；后9位码为国家技术监督局或其授权机构核发的“全国组织机构代码”。“全国组织机构代码”后两位之间的连接符“?”不需填入。
3. 投资者名称：投资中方或外方超过3方，可附表填报。
4. 国家（地区）代码：由录入机关填列。
5. 所属行业：填写依法批准的经营范围中的主要业务所属行业。
6. 行业代码：按国家技术监督局发布的国家标准《国民经济行业分类与代码》（GB/T4757-94）中小类4位码填写。其中保税区外商投资贸易公司填列在“6390”（其它未包括的批发业）中，投资性公司填列在“9990”（其它类未包括的行业）中，其它企业均应填写与主营业务相对应的4位行业代码。
7. 企业类别：除“投资公司”外，其余5种类型只能选择一种填报。
8. 从业人数：指在企业工作并取得劳动报酬或经营收入的全部人员。
9. 外籍人员人数：指在本企业工作，并由企业支付劳动报酬的外国公民和华侨、台、港、澳人员总数。
10. 批准日期：指企业在外经贸部门首次领取“批准证书”的日期。
11. 登记日期：指企业首次在工商行政管理部门领取“营业执照”的日期。
12. 投产开业日期：生产性企业投入生产（包括试生产）日期，非生产性企业营业（包括试营业）日期。
13. 经营期限：填写“营业执照”规定的具体经营年限（如30年、50年等），不必填报经营起止时间；未规定经营期限的填写“长期”。
14. 投产开业情况：筹建、投产开业、停业三项只能选择一项。部分投产、部分在建的项目选“投产开业”。
15. 分支（办事）机构名称及负责人、地址、注册号一栏，如有多个分支机构可附纸。
出资及本年度生产经营情况表（表二）
16. 本表各数据项涉及及填报金额的应精确到“百美元”或“百元人民币”，即小数点后保留两位，小数点两位以后金额四舍五入。例如：“880168”美元，表中以万美元为金额单位应填写为“88?02”。
17. 表二中分中、外方的指标，如企业有多个中方或多个外方的，填写合计数字。
18. 中方以国有资产出资：指历年累计中方以现金和实物、工业产权、非专利技术、土地使用权等国有资产作价出资折合的金额。中方投资者为两个以上的应合并计算。
19. 欠缴出资原因：用简练文字表述。
20. 销售（营业）收入：企业损益表中属于主营业务收入的项目，
21. 营业收入：指企业服务性业务营业收入额。
22. 纳税总额：指企业依据税收法律、法规、关税务局税则规定向税务机关和海关缴纳的各种税款的总和。
23. 关税：指企业已缴纳关税总和。
24. 利润总额：反映盈利企业实现的利润或企业本年发生的亏损，亏损用“?”表示。
25. 净利润：反映盈利企业实现的利润扣除所得税后的净额。
26. 资产总额：反映企业固定资产、流动资产、在建工程、无形资产与其它资产的总和。
27. 负债总额：反映企业流动负债和长期负债的总和。
28. 长期负债：是指偿还期在一年以上或超过一年的一个经营周期的债务。一般包括长期借款、应付公司债、融资租入国有资产应付款等。
29. 亏损及非正常生产原因：用简练文字表述。
30. 是否已报财务年报、季报：填写“已报年报、季报”或“未报年报、季报”。
31. 财务年报查出问题处理情况：填写“全部处理”、“部分处理”或“未处理”。
32. 承包经营年限：填写具体承包经营年限（如5年、10年等），不必填报承包经营起止时间。
外汇情况表（表三）
33. 本表各数据项涉及填报金额的应精确到：“百美元”，即小数点后保留两位，小数点两位以后金额四舍五入，例如：“880168”美元，表中以万美元为金额单位应填写为“88?02”。
34. 外汇帐户情况
企业根据帐户的申报情况，按帐户的类别分别填报帐户个数和相同类别帐户余额的总额。
35. 外汇收支情况
(1) 出口应收汇金额：企业当年应收外汇金额，包括企业上年出口应在当年收汇金额加上当年出口应在当年收汇金额。
(2) 已核销金额：当年已在外汇局核销的出口收汇金?额。?
(3) 外汇收入总计：当年实际外汇收入，包括出口已核销金额加上其他实际收到的非贸易和资本项目收入。
(4) 进口付汇额：企业当年实付进口外汇金额。
(5) 外汇支出总计：企业当年实付进口外汇金额加上其他实际发生的非贸易、资本项目外汇支出。
36. 借用外债情况
(1) 本期借用笔数：指当年借入并实际拨付使用的对外借款笔数。
(2) 期初外债余额：指上年末对外借款的余额。
(3) 期末外债余额：指当年末对外借款的余额。
(4) 逾期未还本息：指根据合同规定应于本期或本期之前偿还，但实际尚未偿还且未办理展期手续的外债本息。
(5) 本期借入外债金额：指当年新借外借的发生额。
37. 外汇财务情况本栏按权责发生制填报。
38. 外汇买卖情况
“购汇”一栏，按照外汇的支付用途区分经常项目和资本项目；“结汇”一栏，按照外汇收入来源区分经常项目和资本项目。
39. 利润及再投资情况本栏按权责发生制填报。
40. 本栏由投资性公司填写
本栏由投资性公司填写，其中“划拨投资款金额”，是指在境内进行股权投资而划拨的外汇金额。
对外贸易经济合作部 1997年12月2日 颁布
Circular of the Ministry of Foreign Trade and Economic Cooperation on the Unified Annual Check, Change of the Approval Certificate and Implementation of the Code of Imports and Exports Enterprises to the Enterprise with Foreign Investment by the Departments of Foreign Trade and Economic Cooperation
WaiJingMaoZiZongHanZi [1997] No.640
December 2, 1997
The commissions (departments,bureaus) of foreign trade and economic cooperation of various provinces, autonomous regions and municipalities directly under the Central Government, municipalities separately listed on the State plan, Harbin, Changchun, Shenyang, Wuhan, Nanjing, Guangzhou, Xi'an, and Shenzhen bureau of Merchants:
In order to undertake the work of the unified annual check and change of the approval certification and implementation of the enterprises code of imports and exports for the enterprises with foreign investment and enterprises invested by compatriots of HK, Macao and overseas with the spirit of Circular on implementing the unified annual check for the enterprises with foreign investment in 1998(WaiJingMaoZiFa [1997] No.637) and Circular on using the certificate of new version (WaiJingMaoZiZongHanZi [1997] No.531) and Rules for the implementation on management measures of the code of imports and exports enterprises of PRC(WaiJingMaoBanFa [1997] No.498). The following should be clarified:
I The undertaking of the unified annual check and change of the approval certification and implementation of the enterprises code of imports and exports for the enterprises is the important measure to intensify the macro-control of the foreign enterprises by the government and increase efficiency and improve the investment environment. The departments of foreign trade and economic cooperation at all levels should pay much attention and coordinate with the related departments and finish the assignments.
II The hereinabove works closely and the joining work should be done. Three above-mentioned jobs are in close relations each other do the work of linking up well The related program is the following: the enterprises that have not obtained the code of national organization from the technique supervision departments should obtain the code (the procedures for obtaining the code of the national organization are notified later) and fill it in the 9 back blanks of the enterprise code column of unified annual check report and fill the area code of the registered area in the 4 front blanks. After filling the code of enterprises and contents of report, it can be applied for annual check according to related regulations. The enterprise code of annual check report submitted to the different departments should be unanimous with all the other contents.
III The enterprises awarded the certificate of approval by the Ministry of Foreign Trade and Economic Cooperation awards enterprises of (including the enterprises of which contract terms have been examined and approved by the Ministry of Foreign Trade and Economic Cooperation and the enterprises of which contract terms have been examined and approved by the relevant organization of ministries and commissions directly under the State Council awarded enterprise of certificate of approval by the Ministry of Foreign Trade and Economic Cooperation) should participate in the unified annual check. of the local departments of foreign trade and economic cooperation of corresponding province level ( include municipality separately listed on the State plan, Harbin, Changchun, Shenyang, Wuhan, Nanjing, Guangzhou, Chengdu, Xi' an) the enterprises should fill in and summit the report of the annual check report according to above-mentioned procedures. After annual check is qualified by the local departments of foreign trade and economic cooperation, the annual check qualified will be notified to enterprise (format referred to attachment II) with which the enterprise can apply for the transfer of the authorized certificate and obtain the code of imports and exports enterprise officially.
IV " Unified annual check report" index instruction (referred to attachment III)have already been printed and distributed from administrative department for industry and commerce to the enterprises with foreign investment along with " unified annual check report". Again enclosed , Please the departments of the Ministry of Foreign Trade and Economic Cooperation at all levels verify conscientiously "the unified annual check report " according to the index requested in unified annual check report.
Attachment I:
Code of Administrative Area of the People's Republic of China
(Gb/T2260-1995)
the code of provinces and cities
Beijing 1100
Tianjin 1200
Hebei Province 1300
Shanxi Province 1400
Inner Mongolia Autonomous Region 1500
Liaoning Province 2100
Shenyang 2101
Dalian 2102
Jilin Province 2200
Changchun 2201
Heilongjiang Province 2300
Harbin 2301
Shanghai 3100
Jiangsu Province 3200
Naning 3201
Zhejiang Province 3300
Ningbo 3302
Anhui Province 3400
Fujian Province 3500
Xiamen 3502
Jiangxi Province 3600
Shandong Province 3700
Qingdao 3702
Henan Province 4100
Hubei Province 4200
Wuhan 4201
Hunan Province 4300
Guangdong Province 4400
Guangzhou 4401
Shenzhen 4403
Zhuhai 4404
Shantou 4405
Guangxi Zhuang Autonomous Region 4500
Hainan Province 4600
Sichuan 5100
Chengdu 5101
Chongqing 5102
Guizhou Province 5200
Yunnan Province 5300
Xizang Autonomous Region 5400
Shanxi Province 6100
Xi'an 6101
Gansu Province 6200
Qinghai Province 6300
Ningxia Hui tribe autonomous region 6400
Xinjiang Uygur Autonomous Region 500
Attachment II:
Qualified notice of the unified annual check and verification (format)
____ Corporation:
Your company of the unified annual check has been verified qualified by my committee (department, bureau). Please hold this to inform the foreign trade and economic cooperation department for exchanging the authorized certificate.
____ Committee (department, bureau) of foreign trade and economic cooperation the economics and trade entrusts
Year, month and day
Attachment III:
"Unified Annual Check Report" indexes
1 the report year of " Unified Annual Check Report " is 1997 , From January 1st, 1997 to December 31st, 1997 is a current period.
Basic information of the enterprise (Table one)
2 Enterprise code: Fills in "the import and export enterprise code" (13 digits). The principle of "Import and export enterprise code" is: The first 4-digit code is the administrative area code of registered place of enterprise under "Code of Administrative Area of the People's Republic of China" ( Sees attachment I);The latter 9-digit code is the code of national organizations and agencies issued by The State Bureau of Technical Supervision or its authorized organization. The hyphen symbol "-" between the last two digits of "The national organizations and agencies code" should not be filled in.
3 Investor name: If the investment parties surpass 3 party besides the China or the foreign, the attached report can be made .
4 Code of country (district): Input by the organs that fill out the report.
5 Trade: Fill in the trade of the main business scope ratified in accordance with the law.
6 Trade code: fill in the 4-digit code of medium and small kind according to national standard" trade classification and code of national economy "(GB/T4757-94) issued by the State Bureau of Technical Supervision. Among them the trading company with foreign investment in bonded area fills out in" 6390"(other wholesale business not included), the investment company fills out in" 9990"(other kinds of trades not included), other enterprises should fill in 4 trade codes corresponding with core business.
7 Enterprise category: except "investment company" , Other 5 kind of types only can be chosen one kind to fill in a form.
8 Number of employees: it means that all personnel work and obtain remuneration or the business income in enterprises.
9 Foreign personnel population: it refers to those who are foreign citizens and total amount of overseas Chinese and Hong Kong, Macao and Taiwan personnel working and paid remuneration in this enterprise
10 Authorized date: Refers to the date when the enterprise first time receives "the authorized certificate" in the foreign economics and trade department.
11 Registration date: Refers to the date when the enterprise first time receives "the business license" in the industry and commerce administration department.
12 Date of going into operation openly: the date when the production enterprise starts producing ( Including trial of production) the date when the unproductive enterprise does business ( Including trial business)
13 business deadline: Fill in the concrete operation life (such as 30 years, 50 years) that" business license" stipulates, don't fill in the time of beginning and end; the ones that have not been stipulated the deadline of business fill in " long-term".
14 Situation of business operation: Among the 3 types of preparation for establishment, going into operation and business closure can only be chosen one. The business that partially put into operation and partially under construction should be applied to the 2nd type.
15 name, person in charge, address, registration number of branch(office), attached paper is allowed for many branch offices.
Funds and operation information of the current year (form two)
16 Amount of money involved in all data of this form and filled in the report should be supposed to be precise by" one hundred dollars" or" one hundred Yuan RMB", Namely keep two digits after the decimal point, after which the amount of money is round up. For example: "880168" dollar, with regards of ten thousand dollars as unit of the amount of money should be filled in as" more than 88.02"
17 In table two the index divided into Chinese party and foreign party. If the enterprise has several Chinese parties or several foreign parties, fill in the figure of total.
18 The Chinese party invested by the state-owned property which refers to the accumulated amount converted by the state-owned property of all previous years such as cash and the material, the industry property right, the non-patent technology, the land employment right and so on The Chinese investors more than two should be computed together.
19 The reason for in arrears investment: State with the terse characters.
20 sales( business ) income: The income of main business in the profit and loss table of enterprise.
21 turnover: Refers to the turnover of service business of enterprise.
22 Tax total amount: Refers to tax total of different kinds that the enterprise should pay to the tax affairs institution and the customs.
23 Customs duty: Refers to the sum of duty total the enterprise pay the customs.
24 total amount of profit: The profit enterprise realizes or the loss the enterprise this year occurs, It is used "-" to express the loss.
25 Net profit: Reflect net amount of profit that income-producing enterprise realizes deducting from the income tax.
26 Gross assets: The sum of assets total reflect fixed asset, assets liquidity the project under construction, the intangible assets and other properties of the enterprise.
27 Debt total amount: The sum total of debts reflect the current liability and the long-term debts of the enterprise
28 Long-term debt: it refers to the debt in a period of operating cycle of year whose maturity is one year above or more than one year. Generally, it includes long-term liability, company debt payable, financing and leasing the state-run assets payable, and etc.
29 The reason for loss and the non- political production: Indicates with the succinct writing.
30 Whether financial annual report and quarterly report have been submitted: Fill in "have already submitted the financial annual report and the quarterly report" or "have not submitted annual report and quarterly report yet".
31 The situation of handling the problems in the financial annual report: Fill in "completely handled", "partly handled" or "not handled yet".
32 contract deadline: Fill in the concrete fixed number of years (specify 5 years, 10 years and so on), it is not necessary to fill in the beginning and end time of contract .
The foreign exchange form (Table three ).
33 amount of money involved in all data of this form and report should be supposed as precisely as" one hundred", keeping two digits after the decimal point, with two of decimal point the amount of money round up, For example: "880168" American dollar in the table should be filled in "88. 02 " regarding ten thousand American dollars as the amount unit.
34 Foreign exchange account:
respectively fill in the account numbers and remaining sum total amount of the same category account according to the account category, in view of the account declaration of enterprise.
35 balance of the foreign exchange
(1) receivable amount of exports in foreign exchange: the amount of which enterprise should receive foreign exchange in the same year,including the amount of which the enterprise should be supposed to receive in same year for the exports last year and the amount of which the enterprise should be supposed to receive in the same year for the exports of the same year.
(2) the amount cancelled after verification: the amount of which has been cancelled after verification in the foreign exchange bureau in the same year
(3) the total amount of foreign exchange earnings: actual foreign exchange earnings of the same year, Including the amount cancelled after verification and actually receivable income of the non-trade and the no-capital item .
(4) the amount of imports paid in foreign exchange: the actual amount of which the enterprise pays for imports of same year.
(5) the amount of the foreign exchange expenditure: the actual amount for imports and the amount of expenditure for non-trade and the no-capital item of the same year.
36 foreign loan
(1) loan of this term : Referred the foreign loan borrowed, appropriated and used this year.
(2) The balance of foreign loan at the beginning of term: Referred to the remaining sum of foreign loan at the end of last year.
(3) The balance of foreign loan at the end of term: Referred to the remaining sum of foreign loan at the end of the same year.
(4) the principal and interest of foreign loan not payable beyond due time : Refers to the principal and interest of foreign loan that must have reimbursed on or before the due time according to the stipulation of the contract have not been reimbursed yet and the extension of loan has not been handled.
(5) the amount of foreign loan of this term: referred to the loan newly borrowed.
37 The financial situation of foreign exchange should be made a report and filled according to the rights and obligations.
38 The foreign exchange trading:
the column of "Purchase of exchange" is divided into current and capital items according to employment of foreign exchange payment, the column of "Settlement of exchange" is divided into current and capital items according to the source of foreign exchange earnings.
39 The column of profit and reinvestment should be made a report and filled in the rights and obligations.
40 This column should be filled in by the investment company:
the column should be filled in by the investment company; allocating the amount of money of fund of investment in it refers to the amount of foreign exchange allocated for stockholding investment in the boundaries.
Promulgated by The Ministry of Foreign Trade and Economic Cooperation on 1997-12-2
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