| 1. | All transactions of the company ' s foreign exchange shall be handled through the bank of china or other banks authorized by the state administration of exchange control
公司所有的外汇交易，应通过中国银行或国家外汇管理局授权的其他银行办理。 |
| 2. | Article 14 " exchange rate quoted by the state exchange control authorities " mentioned in article 21 of the tax law refers to the buying rate quoted by the state administration of exchange control
第十四条税法第二十一条所说的国家外汇管理机关公布的外汇牌价，是指国家外汇管理局公布的外汇买人价。 |
| 3. | Branches set up by a joint venture in foreign countries or in hong kong sar or macao sar shall their annual balance sheets and annual profit statements to the state administration of exchange control or its branches through the joint venture
合营企业在国外或者港澳地区设立的分支机构，其年度资产负债表和年度利润表，应当通过合营企业报送国家外汇管理局或者其分局。 |
| 4. | Approval from the state administration of exchange control or one of its branches shall be required for a joint venture to open a foreign exchange account with a bank overseas or in hong kong sar or macao sar , and the joint venture shall report its receipts and payments and provide the bank statements to the state administration of exchange control or its branches
合营企业在国外或港澳地区的银行开立外汇账户，应当经国家外汇管理局或者其分局批准，并向国家外汇管理局或者其分局报告收付情况和提供银行对账单。 |
