Article 9 all foreign exchange receipts of domestic entities for current account transactions shall be repatriated and shall not be deposited abroad in violation of the relevant government regulations without authorization 第九条境内机构的经常项目外汇收入必须调回境内，不得违反国家有关规定将外汇擅自存放在境外。
Article 4 the csrc and the state administration of foreign exchange ( hereinafter referred to as the safe ) shall implement surveillance on the securities investment outside the territory of china by qdiis 第四条中国证监会和国家外汇管理局（以下简称国家外汇局）依法按照各自职能对境内机构投资者境外证券投资实施监督管理。
" foreigners coming into china " refers to the permanent residents of foreign representative offices in china , foreigners coming to china for shout stays , foreigners employed in china , and foreign students studying in china （五） “来华人员”是指驻华机构的常驻人员、短期入境的外国人、应聘在境内机构工作的外国人以及外国留学生等。
Article 25 a securities company that has obtained the qdii qualification may raise the capital by establishing a pool plan , etc . , and invest the capital it raised in the securities market outside the territory of china 第二十五条取得境内机构投资者资格的证券公司可以通过设立集合计划等方式募集资金，运用所募集的资金投资于境外证券市场。
“ foreign nationals ” in china refer to resident staff members of foreign establishments in china ， foreigners staying in china for a short period of time ， foreigners working for domestic entities in china and overseas foreign students etc 五) “来华人员”是指驻华机构的常驻人员、短期入境的外国人、应聘在境内机构工作的外国人以及外国留学生等。
The 183 - day rule shall not apply in the following situations : ( i ) the taxation on salaries of the directors in the fie and the salaries of the employees in senior position , and ( ii ) the salaries paid by or charged to the entities set up in the prc 183天的免税规定不适用于以下情形： （一）外商投资企业的董事薪酬及高级员工的薪金； （二）由境内机构负担或支付的工资。
Article 12 the collection of export proceeds and the payments for imports in foreign exchange by domestic entities shall be processed in accordance with the relevant government regulations governing the verification procedures for export proceeds and import payments 第十二条境内机构的出口收汇和进口付汇，应当按照国家关于出口收汇核销管理和进口付汇核销管理的规定办理核销。
Article 18 when a qdii engages in the securities investment business outside the territory of china , there shall be a bank with a qualification for securities investment fund custody ( hereinafter referred to as the custodian ) to take charge of the asset custody 第十八条境内机构投资者开展境外证券投资业务时，应当由具有证券投资基金托管资格的银行（以下简称托管人）负责资产托管业务。
Article 24 a fund management company that has obtained the qdii qualification may raise the capital by publicly selling fund units in accordance with related laws and regulations , and invest fund assets in the securities market outside the territory of china 第二十四条取得境内机构投资者资格的基金管理公司可以根据有关法律法规通过公开发售基金份额募集基金，运用基金财产投资于境外证券市场。
Bank of china has a total asset of rmb 2 , 903 . 922 billion by the end of 1999 and has realized a pre - tax profit of rmb 6 . 603 billion in 1999 . now , the bank has 14 , 369 domestic institutions and 557 overseas institutions and has a global net for financial services 22亿元人民币，当年实现税前利润66 . 03亿元人民币。目前，中国银行拥有14 , 369个境内机构和557个境外分支机构，建立起了全球布局的金融服务网络。
