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人民币银行结算账户管理办法(中英对照)           ★★★

人民币银行结算账户管理办法(中英对照)

作者:未知 文章来源:互联网 点击数: 更新时间:2012-7-3 17:34:06

 

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中国人民银行令[2003]第5号
2003年4月10日
 
第一章 总则


 第一条 为规范人民币银行结算账户(以下简称银行结算账户)的开立和使用,加强银行结算账户管理,维护经济金融秩序稳定,根据《中华人民共和国中国人民银行法》和《中华人民共和国商业银行法》等法律法规,制定本办法。
 第二条 存款人在中国境内的银行开立的银行结算账户适用本办法。
本办法所称存款人,是指在中国境内开立银行结算账户的机关、团体、部队、企业、事业单位、其他组织(以下统称单位)、个体工商户和自然人。
本办法所称银行,是指在中国境内经中国人民银行批准经营支付结算业务的政策性银行、商业银行(含外资独资银行、中外合资银行、外国银行分行)、城市信用合作社、农村信用合作社。
本办法所称银行结算账户,是指银行为存款人开立的办理资金收付结算的人民币活期存款账户。
 第三条 银行结算账户按存款人分为单位银行结算账户和个人银行结算账户。
 (一) 存款人以单位名称开立的银行结算账户为单位银行结算账户。单位银行结算账户按用途分为基本存款账户、一般存款账户、专用存款账户、临时存款账户。
个体工商户凭营业执照以字号或经营者姓名开立的银行结算账户纳入单位银行结算账户管理。
 (二) 存款人凭个人身份证件以自然人名称开立的银行结算账户为个人银行结算账户。
邮政储蓄机构办理银行卡业务开立的账户纳入个人银行结算账户管理。
 第四条 单位银行结算账户的存款人只能在银行开立一个基本存款账户。
 第五条 存款人应在注册地或住所地开立银行结算账户。符合本办法规定可以在异地(跨省、市、县)开立银行结算账户的除外。
 第六条 存款人开立基本存款账户、临时存款账户和预算单位开立专用存款账户实行核准制度,经中国人民银行核准后由开户银行核发开户登记证。但存款人因注册验资需要开立的临时存款账户除外。
 第七条 存款人可以自主选择银行开立银行结算账户。除国家法律、行政法规和国务院规定外,任何单位和个人不得强令存款人到指定银行开立银行结算账户。
 第八条 银行结算账户的开立和使用应当遵守法律、行政法规,不得利用银行结算账户进行偷逃税款、逃废债务、套取现金及其他违法犯罪活动。
 第九条 银行应依法为存款人的银行结算账户信息保密。对单位银行结算账户的存款和有关资料,除国家法律、行政法规另有规定外,银行有权拒绝任何单位或个人查询。对个人银行结算账户的存款和有关资料,除国家法律另有规定外,银行有权拒绝任何单位或个人查询。
 第十条 中国人民银行是银行结算账户的监督管理部门。
 


第二章 银行结算账户的开立


 第十一条 基本存款账户是存款人因办理日常转账结算和现金收付需要开立的银行结算账户。下列存款人,可以申请开立基本存款账户:
 (一) 企业法人。
 (二) 非法人企业。
 (三) 机关、事业单位。
 (四) 团级(含)以上军队、武警部队及分散执勤的支(分)队。
 (五) 社会团体。
 (六) 民办非企业组织。
 (七) 异地常设机构。
 (八) 外国驻华机构。
 (九) 个体工商户。
 (十) 居民委员会、村民委员会、社区委员会。
 (十一) 单位设立的独立核算的附属机构。
 (十二) 其他组织。
 第十二条 一般存款账户是存款人因借款或其他结算需要,在基本存款账户开户银行以外的银行营业机构开立的银行结算账户。
 第十三条 专用存款账户是存款人按照法律、行政法规和规章,对其特定用途资金进行专项管理和使用而开立的银行结算账户。对下列资金的管理与使用,存款人可以申请开立专用存款账户:
 (一) 基本建设资金。
 (二) 更新改造资金。
 (三) 财政预算外资金。
 (四) 粮、棉、油收购资金。
 (五) 证券交易结算资金。
 (六) 期货交易保证金。
 (七) 信托基金。
 (八) 金融机构存放同业资金。
 (九) 政策性房地产开发资金。
 (十) 单位银行卡备用金。
 (十一) 住房基金。
 (十二) 社会保障基金。
 (十三) 收入汇缴资金和业务支出资金。
 (十四) 党、团、工会设在单位的组织机构经费。
 (十五) 其他需要专项管理和使用的资金。
收入汇缴资金和业务支出资金,是指基本存款账户存款人附属的非独立核算单位或派出机构发生的收入和支出的资金。
因收入汇缴资金和业务支出资金开立的专用存款账户,应使用隶属单位的名称。
 第十四条 临时存款账户是存款人因临时需要并在规定期限内使用而开立的银行结算账户。有下列情况的,存款人可以申请开立临时存款账户:
 (一) 设立临时机构。
 (二) 异地临时经营活动。
 (三) 注册验资。
 第十五条 个人银行结算账户是自然人因投资、消费、结算等而开立的可办理支付结算业务的存款账户。有下列情况的,可以申请开立个人银行结算账户:
 (一) 使用支票、信用卡等信用支付工具的。
 (二) 办理汇兑、定期借记、定期贷记、借记卡等结算业务的。
自然人可根据需要申请开立个人银行结算账户,也可以在已开立的储蓄账户中选择并向开户银行申请确认为个人银行结算账户。
 第十六条 存款人有下列情形之一的,可以在异地开立有关银行结算账户:
 (一) 营业执照注册地与经营地不在同一行政区域(跨省、市、县)需要开立基本存款账户的。
 (二) 办理异地借款和其他结算需要开立一般存款账户的。
 (三) 存款人因附属的非独立核算单位或派出机构发生的收入汇缴或业务支出需要开立专用存款账户的。
 (四) 异地临时经营活动需要开立临时存款账户的。
 (五) 自然人根据需要在异地开立个人银行结算账户的。
 第十七条 存款人申请开立基本存款账户,应向银行出具下列证明文件:
 (一) 企业法人,应出具企业法人营业执照正本。
 (二) 非法人企业,应出具企业营业执照正本。
 (三) 机关和实行预算管理的事业单位,应出具政府人事部门或编制委员会的批文或登记证书和财政部门同意其开户的证明;非预算管理的事业单位,应出具政府人事部门或编制委员会的批文或登记证书。
 (四) 军队、武警团级(含)以上单位以及分散执勤的支(分)队,应出具军队军级以上单位财务部门、武警总队财务部门的开户证明。
 (五) 社会团体,应出具社会团体登记证书,宗教组织还应出具宗教事务管理部门的批文或证明。
 (六) 民办非企业组织,应出具民办非企业登记证书。
 (七) 外地常设机构,应出具其驻在地政府主管部门的批文。
 (八) 外国驻华机构,应出具国家有关主管部门的批文或证明;外资企业驻华代表处、办事处应出具国家登记机关颁发的登记证。
 (九) 个体工商户,应出具个体工商户营业执照正本。
 (十) 居民委员会、村民委员会、社区委员会,应出具其主管部门的批文或证明。
 (十一) 独立核算的附属机构,应出具其主管部门的基本存款账户开户登记证和批文。
 (十二) 其他组织,应出具政府主管部门的批文或证明。
本条中的存款人为从事生产、经营活动纳税人的,还应出具税务部门颁发的税务登记证。
 第十八条 存款人申请开立一般存款账户,应向银行出具其开立基本存款账户规定的证明文件、基本存款账户开户登记证和下列证明文件:
 (一) 存款人因向银行借款需要,应出具借款合同。
 (二) 存款人因其他结算需要,应出具有关证明。
 第十九条 存款人申请开立专用存款账户,应向银行出具其开立基本存款账户规定的证明文件、基本存款账户开户登记证和下列证明文件:
 (一) 基本建设资金、更新改造资金、政策性房地产开发资金、住房基金、社会保障基金,应出具主管部门批文。
 (二) 财政预算外资金,应出具财政部门的证明。
 (三) 粮、棉、油收购资金,应出具主管部门批文。
 (四) 单位银行卡备用金,应按照中国人民银行批准的银行卡章程的规定出具有关证明和资料。
 (五) 证券交易结算资金,应出具证券公司或证券管理部门的证明。
 (六) 期货交易保证金,应出具期货公司或期货管理部门的证明。
 (七) 金融机构存放同业资金,应出具其证明。
 (八) 收入汇缴资金和业务支出资金,应出具基本存款账户存款人有关的证明。
 (九) 党、团、工会设在单位的组织机构经费,应出具该单位或有关部门的批文或证明。
 (十) 其他按规定需要专项管理和使用的资金,应出具有关法规、规章或政府部门的有关文件。
 第二十条 合格境外机构投资者在境内从事证券投资开立的人民币特殊账户和人民币结算资金账户纳入专用存款账户管理。其开立人民币特殊账户时应出具国家外汇管理部门的批复文件,开立人民币结算资金账户时应出具证券管理部门的证券投资业务许可证。
 第二十一条 存款人申请开立临时存款账户,应向银行出具下列证明文件:
 (一) 临时机构,应出具其驻在地主管部门同意设立临时机构的批文。
 (二) 异地建筑施工及安装单位,应出具其营业执照正本或其隶属单位的营业执照正本,以及施工及安装地建设主管部门核发的许可证或建筑施工及安装合同。
 (三) 异地从事临时经营活动的单位,应出具其营业执照正本以及临时经营地工商行政管理部门的批文。
 (四) 注册验资资金,应出具工商行政管理部门核发的企业名称预先核准通知书或有关部门的批文。
本条第二、三项还应出具其基本存款账户开户登记证。
 第二十二条 存款人申请开立个人银行结算账户,应向银行出具下列证明文件:
 (一) 中国居民,应出具居民身份证或临时身份证。
 (二) 中国人民解放军军人,应出具军人身份证件。
 (三) 中国人民武装警察,应出具武警身份证件。
 (四) 香港、澳门居民,应出具港澳居民往来内地通行证;台湾居民,应出具台湾居民来往大陆通行证或者其他有效旅行证件。
 (五) 外国公民,应出具护照。
 (六) 法律、法规和国家有关文件规定的其他有效证件。
银行为个人开立银行结算账户时,根据需要还可要求申请人出具户口簿、驾驶执照、护照等有效证件。
 第二十三条 存款人需要在异地开立单位银行结算账户,除出具本办法第十七条、十八条、十九条、二十一条规定的有关证明文件外,应出具下列相应的证明文件:
 (一) 经营地与注册地不在同一行政区域的存款人,在异地开立基本存款账户的,应出具注册地中国人民银行分支行的未开立基本存款账户的证明。
 (二) 异地借款的存款人,在异地开立一般存款账户的,应出具在异地取得贷款的借款合同。
 (三) 因经营需要在异地办理收入汇缴和业务支出的存款人,在异地开立专用存款账户的,应出具隶属单位的证明。
属本条第二、三项情况的,还应出具其基本存款账户开户登记证。
存款人需要在异地开立个人银行结算账户,应出具本办法第二十二条规定的证明文件。
 第二十四条 单位开立银行结算账户的名称应与其提供的申请开户的证明文件的名称全称相一致。有字号的个体工商户开立银行结算账户的名称应与其营业执照的字号相一致;无字号的个体工商户开立银行结算账户的名称,由“个体户”字样和营业执照记载的经营者姓名组成。自然人开立银行结算账户的名称应与其提供的有效身份证件中的名称全称相一致。
 第二十五条 银行为存款人开立一般存款账户、专用存款账户和临时存款账户的,应自开户之日起3个工作日内书面通知基本存款账户开户银行。
 第二十六条 存款人申请开立单位银行结算账户时,可由法定代表人或单位负责人直接办理,也可授权他人办理。
由法定代表人或单位负责人直接办理的,除出具相应的证明文件外,还应出具法定代表人或单位负责人的身份证件;授权他人办理的,除出具相应的证明文件外,还应出具其法定代表人或单位负责人的授权书及其身份证件,以及被授权人的身份证件。
 第二十七条 存款人申请开立银行结算账户时,应填制开户申请书。开户申请书按照中国人民银行的规定记载有关事项。
 第二十八条 银行应对存款人的开户申请书填写的事项和证明文件的真实性、完整性、合规性进行认真审查。
开户申请书填写的事项齐全,符合开立基本存款账户、临时存款账户和预算单位专用存款账户条件的,银行应将存款人的开户申请书、相关的证明文件和银行审核意见等开户资料报送中国人民银行当地分支行,经其核准后办理开户手续;符合开立一般存款账户、其他专用存款账户和个人银行结算账户条件的,银行应办理开户手续,并于开户之日起5个工作日内向中国人民银行当地分支行备案。
 第二十九条 中国人民银行应于2个工作日内对银行报送的基本存款账户、临时存款账户和预算单位专用存款账户的开户资料的合规性予以审核,符合开户条件的,予以核准;不符合开户条件的,应在开户申请书上签署意见,连同有关证明文件一并退回报送银行。
 第三十条 银行为存款人开立银行结算账户,应与存款人签订银行结算账户管理协议,明确双方的权利与义务。除中国人民银行另有规定的以外,应建立存款人预留签章卡片,并将签章式样和有关证明文件的原件或复印件留存归档。
 第三十一条 开户登记证是记载单位银行结算账户信息的有效证明,存款人应按本办法的规定使用,并妥善保管。
 第三十二条 银行在为存款人开立一般存款账户、专用存款账户和临时存款账户时,应在其基本存款账户开户登记证上登记账户名称、账号、账户性质、开户银行、开户日期,并签章。但临时机构和注册验资需要开立的临时存款账户除外。
 


第三章 银行结算账户的使用


 第三十三条 基本存款账户是存款人的主办账户。存款人日常经营活动的资金收付及其工资、奖金和现金的支取,应通过该账户办理。
 第三十四条 一般存款账户用于办理存款人借款转存、借款归还和其他结算的资金收付。该账户可以办理现金缴存,但不得办理现金支取。
 第三十五条 专用存款账户用于办理各项专用资金的收付。
单位银行卡账户的资金必须由其基本存款账户转账存入。该账户不得办理现金收付业务。
财政预算外资金、证券交易结算资金、期货交易保证金和信托基金专用存款账户不得支取现金。
基本建设资金、更新改造资金、政策性房地产开发资金、金融机构存放同业资金账户需要支取现金的,应在开户时报中国人民银行当地分支行批准。中国人民银行当地分支行应根据国家现金管理的规定审查批准。
粮、棉、油收购资金、社会保障基金、住房基金和党、团、工会经费等专用存款账户支取现金应按照国家现金管理的规定办理。
收入汇缴账户除向其基本存款账户或预算外资金财政专用存款户划缴款项外,只收不付,不得支取现金。业务支出账户除从其基本存款账户拨入款项外,只付不收,其现金支取必须按照国家现金管理的规定办理。
银行应按照本条的各项规定和国家对粮、棉、油收购资金使用管理规定加强监督,对不符合规定的资金收付和现金支取,不得办理。但对其他专用资金的使用不负监督责任。
 第三十六条 临时存款账户用于办理临时机构以及存款人临时经营活动发生的资金收付。
临时存款账户应根据有关开户证明文件确定的期限或存款人的需要确定其有效期限。存款人在账户的使用中需要延长期限的,应在有效期限内向开户银行提出申请,并由开户银行报中国人民银行当地分支行核准后办理展期。临时存款账户的有效期最长不得超过2年。
临时存款账户支取现金,应按照国家现金管理的规定办理。
 第三十七条 注册验资的临时存款账户在验资期间只收不付,注册验资资金的汇缴人应与出资人的名称一致。
 第三十八条 存款人开立单位银行结算账户,自正式开立之日起3个工作日后,方可办理付款业务。但注册验资的临时存款账户转为基本存款账户和因借款转存开立的一般存款账户除外。
 第三十九条 个人银行结算账户用于办理个人转账收付和现金存取。下列款项可以转入个人银行结算账户:
 (一) 工资、奖金收入。
 (二) 稿费、演出费等劳务收入。
 (三) 债券、期货、信托等投资的本金和收益。
 (四) 个人债权或产权转让收益。
 (五) 个人贷款转存。
 (六) 证券交易结算资金和期货交易保证金。
 (七) 继承、赠与款项。
 (八) 保险理赔、保费退还等款项。
 (九) 纳税退还。
 (十) 农、副、矿产品销售收入。
 (十一) 其他合法款项。
 第四十条 单位从其银行结算账户支付给个人银行结算账户的款项,每笔超过5万元的,应向其开户银行提供下列付款依据:
 (一) 代发工资协议和收款人清单。
 (二) 奖励证明。
 (三) 新闻出版、演出主办等单位与收款人签订的劳务合同或支付给个人款项的证明。
 (四) 证券公司、期货公司、信托投资公司、奖券发行或承销部门支付或退还给自然人款项的证明。
 (五) 债权或产权转让协议。
 (六) 借款合同。
 (七) 保险公司的证明。
 (八) 税收征管部门的证明。
 (九) 农、副、矿产品购销合同。
 (十) 其他合法款项的证明。
从单位银行结算账户支付给个人银行结算账户的款项应纳税的,税收代扣单位付款时应向其开户银行提供完税证明。
 第四十一条 有下列情形之一的,个人应出具本办法第四十条规定的有关收款依据。
 (一) 个人持出票人为单位的支票向开户银行委托收款,将款项转入其个人银行结算账户的。
 (二) 个人持申请人为单位的银行汇票和银行本票向开户银行提示付款,将款项转入其个人银行结算账户的。
 第四十二条 单位银行结算账户支付给个人银行结算账户款项的,银行应按第四十条、第四十一条规定认真审查付款依据或收款依据的原件,并留存复印件,按会计档案保管。未提供相关依据或相关依据不符合规定的,银行应拒绝办理。
 第四十三条 储蓄账户仅限于办理现金存取业务,不得办理转账结算。
 第四十四条 银行应按规定与存款人核对账务。银行结算账户的存款人收到对账单或对账信息后,应及时核对账务并在规定期限内向银行发出对账回单或确认信息。
 第四十五条 存款人应按照本办法的规定使用银行结算账户办理结算业务。
存款人不得出租、出借银行结算账户,不得利用银行结算账户套取银行信用。
 


第四章 银行结算账户的变更与撤销


 第四十六条 存款人更改名称,但不改变开户银行及账号的,应于5个工作日内向开户银行提出银行结算账户的变更申请,并出具有关部门的证明文件。
 第四十七条 单位的法定代表人或主要负责人、住址以及其他开户资料发生变更时,应于5个工作日内书面通知开户银行并提供有关证明。
 第四十八条 银行接到存款人的变更通知后,应及时办理变更手续,并于2个工作日内向中国人民银行报告。
 第四十九条 有下列情形之一的,存款人应向开户银行提出撤销银行结算账户的申请:
 (一) 被撤并、解散、宣告破产或关闭的。
 (二) 注销、被吊销营业执照的。
 (三) 因迁址需要变更开户银行的。
 (四) 其他原因需要撤销银行结算账户的。
存款人有本条第一、二项情形的,应于5个工作日内向开户银行提出撤销银行结算账户的申请。
本条所称撤销是指存款人因开户资格或其他原因终止银行结算账户使用的行为。
 第五十条 存款人因本办法第四十九条第一、二项原因撤销基本存款账户的,存款人基本存款账户的开户银行应自撤销银行结算账户之日起2个工作日内将撤销该基本存款账户的情况书面通知该存款人其他银行结算账户的开户银行;存款人其他银行结算账户的开户银行,应自收到通知之日起2个工作日内通知存款人撤销有关银行结算账户;存款人应自收到通知之日起3个工作日内办理其他银行结算账户的撤销。
 第五十一条 银行得知存款人有本办法第四十九条第一、二项情况,存款人超过规定期限未主动办理撤销银行结算账户手续的,银行有权停止其银行结算账户的对外支付。
 第五十二条 未获得工商行政管理部门核准登记的单位,在验资期满后,应向银行申请撤销注册验资临时存款账户,其账户资金应退还给原汇款人账户。注册验资资金以现金方式存入,出资人需提取现金的,应出具缴存现金时的现金缴款单原件及其有效身份证件。
 第五十三条 存款人尚未清偿其开户银行债务的,不得申请撤销该账户。
 第五十四条 存款人撤销银行结算账户,必须与开户银行核对银行结算账户存款余额,交回各种重要空白票据及结算凭证和开户登记证,银行核对无误后方可办理销户手续。存款人未按规定交回各种重要空白票据及结算凭证的,应出具有关证明,造成损失的,由其自行承担。
 第五十五条 银行撤销单位银行结算账户时应在其基本存款账户开户登记证上注明销户日期并签章,同时于撤销银行结算账户之日起2个工作日内,向中国人民银行报告。
 第五十六条 银行对一年未发生收付活动且未欠开户银行债务的单位银行结算账户,应通知单位自发出通知之日起30日内办理销户手续,逾期视同自愿销户,未划转款项列入久悬未取专户管理。
 


第五章 银行结算账户的管理


 第五十七条 中国人民银行负责监督、检查银行结算账户的开立和使用,对存款人、银行违反银行结算账户管理规定的行为予以处罚。
 第五十八条 中国人民银行对银行结算账户的开立和使用实施监控和管理。
 第五十九条 中国人民银行负责基本存款账户、临时存款账户和预算单位专用存款账户开户登记证的管理。
任何单位及个人不得伪造、变造及私自印制开户登记证。
 第六十条 银行负责所属营业机构银行结算账户开立和使用的管理,监督和检查其执行本办法的情况,纠正违规开立和使用银行结算账户的行为。
 第六十一条 银行应明确专人负责银行结算账户的开立、使用和撤销的审查和管理,负责对存款人开户申请资料的审查,并按照本办法的规定及时报送存款人开销户信息资料,建立健全开销户登记制度,建立银行结算账户管理档案,按会计档案进行管理。
银行结算账户管理档案的保管期限为银行结算账户撤销后10年。
 第六十二条 银行应对已开立的单位银行结算账户实行年检制度,检查开立的银行结算账户的合规性,核实开户资料的真实性;对不符合本办法规定开立的单位银行结算账户,应予以撤销。对经核实的各类银行结算账户的资料变动情况,应及时报告中国人民银行当地分支行。
银行应对存款人使用银行结算账户的情况进行监督,对存款人的可疑支付应按照中国人民银行规定的程序及时报告。
 第六十三条 存款人应加强对预留银行签章的管理。单位遗失预留公章或财务专用章的,应向开户银行出具书面申请、开户登记证、营业执照等相关证明文件;更换预留公章或财务专用章时,应向开户银行出具书面申请、原预留签章的式样等相关证明文件。个人遗失或更换预留个人印章或更换签字人时,应向开户银行出具经签名确认的书面申请,以及原预留印章或签字人的个人身份证件。银行应留存相应的复印件,并凭以办理预留银行签章的变更。


 
第六章 罚则


 第六十四条 存款人开立、撤销银行结算账户,不得有下列行为:
 (一) 违反本办法规定开立银行结算账户。
 (二) 伪造、变造证明文件欺骗银行开立银行结算账户。
 (三) 违反本办法规定不及时撤销银行结算账户。
非经营性的存款人,有上述所列行为之一的,给予警告并处以1000元的罚款;经营性的存款人有上述所列行为之一的,给予警告并处以1万元以上3万元以下的罚款;构成犯罪的,移交司法机关依法追究刑事责任。
 第六十五条 存款人使用银行结算账户,不得有下列行为:
 (一) 违反本办法规定将单位款项转入个人银行结算账户。
 (二) 违反本办法规定支取现金。
 (三) 利用开立银行结算账户逃废银行债务。
 (四) 出租、出借银行结算账户。
 (五) 从基本存款账户之外的银行结算账户转账存入、将销货收入存入或现金存入单位信用卡账户。
 (六) 法定代表人或主要负责人、存款人地址以及其他开户资料的变更事项未在规定期限内通知银行。
非经营性的存款人有上述所列一至五项行为的,给予警告并处以1000元罚款;经营性的存款人有上述所列一至五项行为的,给予警告并处以5000元以上3万元以下的罚款;存款人有上述所列第六项行为的,给予警告并处以1000元的罚款。
 第六十六条 银行在银行结算账户的开立中,不得有下列行为:
 (一) 违反本办法规定为存款人多头开立银行结算账户。
 (二) 明知或应知是单位资金,而允许以自然人名称开立账户存储。
银行有上述所列行为之一的,给予警告,并处以5万元以上30万元以下的罚款;对该银行直接负责的高级管理人员、其他直接负责的主管人员、直接责任人员按规定给予纪律处分;情节严重的,中国人民银行有权停止对其开立基本存款账户的核准,责令该银行停业整顿或者吊销经营金融业务许可证;构成犯罪的,移交司法机关依法追究刑事责任。
 第六十七条 银行在银行结算账户的使用中,不得有下列行为:
 (一) 提供虚假开户申请资料欺骗中国人民银行许可开立基本存款账户、临时存款账户、预算单位专用存款账户。
 (二) 开立或撤销单位银行结算账户,未按本办法规定在其基本存款账户开户登记证上予以登记、签章或通知相关开户银行。
 (三) 违反本办法第四十二条规定办理个人银行结算账户转账结算。
 (四) 为储蓄账户办理转账结算。
 (五) 违反规定为存款人支付现金或办理现金存入。
 (六) 超过期限或未向中国人民银行报送账户开立、变更、撤销等资料。
银行有上述所列行为之一的,给予警告,并处以5000元以上3万元以下的罚款;对该银行直接负责的高级管理人员、其他直接负责的主管人员、直接责任人员按规定给予纪律处分;情节严重的,中国人民银行有权停止对其开立基本存款账户的核准,构成犯罪的,移交司法机关依法追究刑事责任。
 第六十八条 违反本办法规定,伪造、变造、私自印制开户登记证的存款人,属非经营性的处以1000元罚款;属经营性的处以1万元以上3万元以下的罚款;构成犯罪的,移交司法机关依法追究刑事责任。
 


第七章 附则


 第六十九条 开户登记证由中国人民银行总行统一式样,中国人民银行各分行、营业管理部、省会(首府)城市中心支行负责监制。
 第七十条 本办法由中国人民银行负责解释、修改。
 第七十一条 本办法自2003年9月1日起施行。1994年10月9日中国人民银行发布的《银行账户管理办法》同时废止。
 
    中国人民银行 2003年4月10日 颁布

Administrative Rules for RMB Bank Settlement Accounts
 
Decree [2003] No.5 of the People's Bank of China
April 10, 2003
 
Chapter I General Provisions


 Article 1 These rules are formulated according to the "Law of the People's Republic of China on the People's Bank of China" and the "Commercial Banking Law of the People's Republic of China" so as to regulate the opening and use and strengthen management of RMB bank settlement accounts (hereinafter referred to as "bank settlement accounts") and safeguard economic and financial stability.
 Article 2 These rules are applicable to bank settlement accounts opened by depositors with banks domiciled in China.
"Depositors" hereinafter refer to government agencies, social organizations, military units, enterprises, public institutions and other organizations (referred as Institutions hereinafter), self-employed entities and natural persons that maintain settlement accounts with banks in China.
Banks in these rules refer to policy banks, commercial banks (including wholly foreign-funded banks, Sino-foreign joint-equity banks and branches of foreign banks), urban and rural credit cooperatives that are approved by the People's Bank of China to engage in payment and settlement business in China.
Bank settlement accounts in these rules refer to RMB demand deposit accounts opened by banks for depositors to effect payment and settlement of funds.
 Article 3 Bank settlement accounts may be classified on the basis of the nature of depositors into bank settlement accounts for institutions and bank settlement accounts for individuals.
 (1) A bank settlement account opened by a depositor in the name of an institution is a bank settlement account for institution. Based on their uses, bank settlement accounts for institutions may be divided into basic deposit accounts, general deposit accounts, special deposit accounts and temporary deposit accounts.
Bank settlement accounts opened by self-employed entities with the brand of their products or the name of the owner appeared in the business license shall be managed as bank settlement accounts for institutions.
 (2) A bank settlement account opened by a natural person depositor with his or her ID is a bank settlement account for individual.
Banking accounts opened by postal savings institutions to conduct banking card business shall be managed as bank settlement accounts for individuals.
 Article 4 A depositor opening bank settlement accounts for institutions may only keep one basic deposit account in banks.
 Article 5 Depositors shall open bank settlement accounts in the place where they are registered or located, except for those allowed by these rules to open bank settlement accounts outside their places of residence (in different provinces, cities or counties).
 Article 6 Opening of basic deposit accounts, temporary deposit accounts, or opening of special deposit accounts by budget units shall be subject to review and approval of the People's Bank of China. With the approval, the bank that is to hold the account shall issue a registration certificate of opening of such an account. However, temporary deposit accounts opened by depositors for the purpose of examination of registered capital requirement compliance are exempted from such a stipulation.
 Article 7 Depositors may make their own choices of banks to open bank settlement accounts. No institutions or individuals are allowed to command depositors to open bank settlement accounts with designated banks, unless stipulated otherwise by laws, administrative regulations or rules of the State Council.
 Article 8 The opening and use of bank settlement accounts shall be conducted in accordance with laws and administrative regulations. It is not allowed to use bank settlement accounts to evade tax and debt payment, make illegal encashment or for other criminal purposes.
 Article 9 Banks shall ensure confidentiality of information about depositors' bank settlement accounts. Banks shall have the right to decline any inquires by institutions or individuals on deposits and other relevant information on bank settlement accounts for institutions, unless stipulated otherwise by the laws and administrative regulations. Banks shall also have the right to decline any inquiries by institutions or individuals on deposits and other relevant information on bank settlement accounts for individuals, unless stipulated otherwise by the laws and administrative regulations.
 Article 10 The People's Bank of China is the supervisory authority of bank settlement accounts.
 


Chapter II Opening of Bank Settlement Accounts


 Article 11 The basic deposit accounts are bank settlement accounts that the depositors need to open to conduct day-to-day transfer and settlement of funds as well as receipt and payment of cash. Following depositors are eligible to open basic deposit accounts:
 (1) An enterprise that is a legal entity.
 (2) An enterprise that is not a legal entity.
 (3) Government agencies and public institutions.
 (4) Military units, armed police and detachment on separate missions that are above regiment level.
 (5) Social organizations.
 (6) Non-enterprise private organizations.
 (7) Permanent office outside its place of residence.
 (8) Resident offices of international organizations in China.
 (9) Self-employed entities.
 (10) Community agencies.
 (11) Subsidiaries of institutions that maintain independent accounts.
 (12) Other organizations.
 Article 12 General deposit accounts are bank settlement accounts opened by a depositor for borrowing or other payment needs with banks other than the bank that holds the basic deposit account.
 Article 13 Special deposit accounts are bank settlement accounts opened by a depositor to separately manage and use earmarked funds in accordance with laws, administrative rules or regulations. Depositors may apply for opening of special deposit accounts for the management and use of following type of funds:
 (1) Funds for capital construction.
 (2) Funds for technology upgrading.
 (3) Extra budgetary funds.
 (4) Funds for procurement of grain, cotton and edible oil.
 (5) Settlement funds for securities transactions.
 (6) Margin funds for futures trading.
 (7) Trust funds.
 (8) Interbank deposits of financial institutions.
 (9) Funds for policy encouraged real estate development.
 (10) Deposit reserves for banking cards of enterprises.
 (11) Housing provident funds.
 (12) Social security funds.
 (13) Surrendered proceeds and funds for business spending.
 (14) Operational funds for offices of the Party, the Youth League and the Trade Union institutions.
 (15) Other funds that need to be separately managed and used.
Surrendered proceeds and funds business spending refer to income and expenses of non-financially independent subsidiaries detachments affiliated with or of the depositors that own basic deposit accounts.
Special deposit accounts opened for surrendered proceeds and funds for business spending shall use the name of the parent institution.
 Article 14 Temporary deposit accounts are bank settlement accounts opened by a depositor for temporary need and to be used in a limited period of time. Depositor may apply for opening of temporary deposit accounts on the following occasions:
 (1) Establishment of temporary institutions.
 (2) Temporary operations in different places.
 (3) Examination of registered capital requirement compliance.
 Article 15 Bank settlement accounts for individuals are deposit accounts opened by natural persons for investment, consumption and settlement purpose, which may be used to carry out payment and settlement businesses. A depositor may apply for opening of bank settlement accounts for individuals on the following occasions:
 (1) Using credit payment instruments such as checks and credit cards.
 (2) Conducting settlement business such as remittance, regular credit, regular debit and debit card business.
A natural person may either apply for opening of bank settlement accounts for individuals according to his or her own needs, or select an existing saving account as a bank settlement account for individuals after applying to the account-holding bank and get its permission.
 Article 16 A depositor may open bank settlement accounts outside its place of residence on any of the following occasions:
 (1) Places of business registration and operation are in different administrative areas (different provinces, cities, counties), which entails the need of opening of basic deposit accounts.
 (2) Borrowing from other places or conducting other settlement, which need to open general deposit accounts.
 (3) A depositor needs to open special deposit accounts for surrendered proceeds or business spending of its non-financially independent subsidiaries or detachments.
 (4) Conducting temporary business operation outside its place of residence that need to open temporary deposit accounts.
 (5) A natural person that needs to open bank settlement accounts for individual used outside its place of residence.
 Article 17 When applying for opening basic deposit accounts, a depositor shall produce documents according to the following rules:
 (1) If the depositor is an enterprise that is a legal entity, it shall present the original copy of the business license for a legal entity.
 (2) If the depositor is an enterprise that is not a legal entity, it shall present the original copy of the business license for an enterprise.
 (3) Government agencies and public institutions that are included in the budget process shall produce approval letters or certificates of registration issued by the personnel department or staffing quota commission of the government, and permission issued by fiscal agencies. Public institutions that are not included in the budget process shall produce approval letters and certificates of registration issued by the personnel department or staffing quota commission of the government.
 (4) Military units, armed police units at or above regimental level and detachments on separate missions shall present certificates of account holding by the treasury departments in units that are above army level or in headquarters of the armed police.
 (5) Social organizations shall produce their registration certificates, while religious organizations shall produce approval letters or certificates issued by religious affairs administration authorities as an addition.
 (6) Private non-enterprise organizations shall produce registration certificates for private non-enterprise organizations.
 (7) Resident offices outside their places of residence shall produce approval letters issued by the government of where they are located.
 (8) Resident offices in China of international organizations shall produce approval letters or certificates issued by relevant Chinese authorities; representative offices or operational branches of foreign companies shall produce registration certificates issued by the Chinese registration agencies.
 (9) Self-employed entities shall produce original copies of their business licenses.
 (10) Community agencies shall produce approval letters and certificates issued by relevant authorities.
 (11) Financially independent subsidiaries shall produce registration certificates for opening of basic deposit accounts and approval letters issued to entities to which they are affiliated.
 (12) Other organizations shall produce approval letters or certificates issued by relevant authorities.
Depositors in this Article that are taxpayers and engaged in productive and commercial activities shall, in addition, produce tax registration certificates issued by the taxation authority.
 Article 18 When applying for opening general deposit accounts, a depositor shall produce relevant documents according to the following requirements, in addition to the documents required for opening basic deposit accounts and the registration certificate of opening basic deposit accounts:
 (1) If in need of borrowing from banks, the depositor shall produce borrowing contracts.
 (2) If for the purpose of conducting other settlement, the depositor shall produce relevant documents.
 Article 19 When applying for opening special deposit accounts, a depositor shall produce relevant documents according to the following requirements, in addition to the documents required for opening basic deposit accounts and the registration certificate of opening basic deposit accounts:
 (1) As for depositing funds of capital construction, technology upgrading, policy encouraged real estate development, housing provident funds and social security funds, the depositor shall produce approval documents of relevant authorities.
 (2) As for depositing extra budgetary funds, the depositor shall produce approval of fiscal agencies.
 (3) As for depositing funds for procurement of grain, cotton and edible oil, the depositor shall produce approval of relevant authorities.
 (4) As for depositing reserve funds of institutions for banking card transactions, the depositor shall produce relevant documents according to the rules on banking card transactions approved by the People's Bank of China.
 (5) As for depositing settlement funds for securities transactions, the depositor shall produce certificates issued by securities firms or the securities supervisory authority.
 (6) As for depositing margin funds for futures trading, the depositor shall produce certificates issued by futures firms or the futures supervisory authority.
 (7) As for interbank deposits of financial institutions, the depositor shall produce relevant certificates.
 (8) As for depositing surrendered proceeds and funds for business spending, the depositor shall produce relevant certificates of the depositors holding basic deposit accounts.
 (9) As for depositing operational funds for offices of the Party, the Youth League and the Trade Union in institutions, the depositor shall produce approval documents or certificates issued by these institutions or relevant authorities.
 (10) As for depositing other funds required to be managed or used separately, relevant copies of laws and regulations or relevant documents of government shall be produced.
 Article 20 Special RMB account and RMB fund settlement accounts opened by qualified foreign institutional investors (QFII) for the convenience of domestic securities investment shall be managed as special deposit accounts. A QFII shall produce approval issued by the State Administration of Foreign Exchange for opening special RMB account, and in the case of opening RMB fund settlement account, the business license for securities investment issued by the securities authority is required.
 Article 21 When applying for opening temporary deposit accounts, a depositor shall produce relevant documents to banks according to the following rules:
 (1) As for temporary institutions, they shall produce approval for their establishments issued by relevant authorities in residence place.
 (2) As for construction or equipment installation enterprises operating outside their original registration location, they shall produce original copies of their or their parent institutions' business licenses, and permission issued by local construction/equipment installation authorities or contracts of construction/equipment installation.
 (3) As for institutions engaged in temporary operations outside their original registration location, they shall produce original copies of their business licenses and approval issued by local administration bureaus of industry & commerce.
 (4) As for funds deposited for registration and examination of capital requirement compliance, the depositor shall produce Notice of Advance Approval of Enterprises' Names issued by the administrative authorities of industry & commerce or approval of other relevant authorities.
Depositors that fall into section (2) and (3) shall, in addition, produce their registration certificates for opening of basic deposit accounts.
 Article 22 When applying for opening of bank settlement accounts for individuals, depositors shall produce ID cards to banks according to the following rules:
 (1) Residents of China shall produce ID cards or temporary ID cards.
 (2) Military units servicemen shall produce their army ID cards.
 (3) Armed Police shall produce their armed police ID cards.
 (4) Residents of Hong Kong, Macau and Taiwan shall produce valid ID cards issued by the state immigration/emigration authorities.
 (5) Foreign citizens shall produce passports.
 (6) Other valid certificates stipulated by laws, regulations and relevant state documents.
When opening bank settlement accounts for individuals, banks may also require applicants to produce other valid certificates accordingly, including certification of permanent residence registration (Hukou), driving licenses or passports.
 Article 23 When a depositor needs to open bank settlement accounts for institutions outside their original registration location, relevant certificates shall be provided according to the following rules in addition to the relevant documents required to be submitted in Article 17, 18, 19, 20 of these rules:
 (1) Depositors that are registered and operating outside their administrative places, when opening basic deposit accounts outside their original registration location, shall produce certificates issued by branch office(s) of the People's Bank of China in where they are registered, which prove that they have not opened basic deposit accounts.
 (2) Depositors that borrow from outside their original registration location, when opening general deposit accounts outside their places of residence, shall produce borrowing contracts proving they have got loans from that location.
 (3) Depositors to effect proceeds surrender and business spending outside their original registration location due to operational needs, when opening special deposit accounts in that location, shall produce relevant certificates of their parent institutions.
Depositors that fall into Section (2), (3) of this Article shall, in addition, produce their registration certificates of opening of basic deposit accounts.
Depositors that need to open bank settlement accounts for individuals outside their original registration location shall produce certificates required by Article 21 of these rules.
 Article 24 Titles that institutions use to open bank settlement accounts shall be consistent with those they provide in their certificate documents for application for opening of accounts. A self-employed entity with a brand name shall ensure consistence of the title of its bank settlement account and the brand name recorded in its business license. Titles of bank settlement accounts opened by self-employed entities that have no brand name shall comprise characters of "Self-employed Entities" and "names" of the owners recorded in their business licenses. Titles of bank settlement accounts opened by natural persons shall be consistent with names in the valid ID certificates provided.
 Article 25 When a bank opens a general deposit account, an special deposit account or a temporary deposit account for a depositor, it shall inform the bank that holds the basic deposit account for that depositor within 3 working days after the opening of such accounts.
 Article 26 Applications for the opening of bank settlement accounts for institutions may be filed by the legal person or head of the applying institution, or other people authorized by that institution.
If it is the legal entity or head of the institution that files the application, in addition to required certificates, he or she still needs to produce his or her ID card. In the case of other people authorized by the institution, in addition to the required certificates, he or she still needs to produce authorization issued by and the ID card of the legal entity or head of that institution, as well as his or her own ID card.
 Article 27 When applying for opening of bank settlement account, a depositor shall fill the application form for opening of such account. The application form is to record relevant information required by the People's Bank of China.
 Article 28 Banks shall carefully verify the authenticity, integrity and regulatory compliance of certificate and filled-in information in the application form.
When the application form is filled completely and meets the requirements for opening a basic deposit account, a temporary deposit account or an special deposit account of a budget unit, the bank shall send to the local branch office of the People's bank of China the filled application form, the required certificates and review conclusion of the bank and go on with the opening account process after being approved by the local branch office of the People's Bank of China. As to applications that meet the requirements for opening general deposit accounts, other special deposit accounts or bank settlement accounts for individuals, banks shall carry out the opening account process right away and file the case with the local branch office of the People's Bank of China within five working days after the opening of such accounts.
 Article 29 The People's Bank of China shall review the regulatory compliance of the documents submitted for opening basic deposit accounts, temporary deposit accounts and special deposit accounts of budget units within two working days. It shall approve those eligible applications, while sign and return those ineligible application forms along with the submitted certificates back to the bank.
 Article 30 When opening a bank settlement account for a depositor, the bank shall sign an agreement with the depositor on the management of that bank settlement account, defining rights and obligations of either party. It shall also keep cards that contain the stamp or signature of the depositor and keep files of the original copies or duplicates of the stamp or signature and required certificates.
 Article 31 Registration certificates of opening accounts are the valid proof containing information on bank settlement accounts for institutions. Depositors shall use these certificates in accordance with these rules and keep them in safe place.
 Article 32 When opening general deposit accounts, special deposit accounts or temporary deposit accounts for depositors, banks shall record on the registration certificates of basic deposit accounts names of the accounts, numbers of the accounts, nature of the accounts, banks to hold the accounts and the opening date of the accounts and stamp on it. Temporary deposit accounts that are opened by temporary institutions or in need of registration and examination of capital requirement compliance are exempted from this requirement.
 


Chapter III Use of Bank Settlement Accounts


 Article 33 Basic deposit account is the principal account for a depositor. Funds receipt and payment in depositors' day-to-day operations, as well as withdrawal of salary, bonus or cash, shall all be conducted through this account.
 Article 34 General deposit account is to be used for depositing borrowing proceeds, repaying debt and other settlements. Such an account may be used to surrender cash, but is prohibited from being used to withdraw cash.
 Article 35 Special deposit account is to be used for receipt and payment of various earmarked funds.
Funds deposited in enterprise banking card accounts shall only be transferred from the basic deposit accounts and are not allowed to be used for cash receipt and payment.
Cash withdrawal is not allowed from special deposit accounts for extra budgetary funds, settlement funds of securities transactions, margin funds for futures trading and trust funds.
If depositors need to withdraw cash from accounts set for depositing funds of capital construction, technology upgrading, policy encouraged real estate development or interbank deposits of financial institutions, they shall apply for approval of the local branch office of the People's Bank of China when applying for opening such accounts. The local branch office of the People's Bank of China shall review and approve the applications according to rules on cash management.
Cash withdrawal from special deposit accounts for depositing social security funds, housing provident funds and funds for procurement of grain, cotton and edible oil shall be carried out in accordance with rules on cash management.
Accounts set for depositing proceeds surrender are not allowed to conduct payment transactions except for transferring funds to the basic deposit accounts or special deposit accounts for extra budgetary funds. No cash withdrawal is allowed. Accounts for effecting business spending are not allowed to receive funds except for funds transferred from the basic deposit accounts. Cash withdrawal from such accounts shall be conducted in line with rules on cash management.
Banks shall reinforce surveillance according to these rules and rules on management and use of funds for procurement of grain, cotton and edible oil. Banks shall not conduct funds receipt and payment and cash withdrawal that are in violation of relevant rules and regulations. However, banks are not responsible for supervising the use of other earmarked funds.
 Article 36 Temporary deposit accounts are to be used for funds receipt and payment resulted from temporary operations by temporary institutions or depositors.
The validity period of temporary deposit accounts shall be determined according to the validity period defined in the relevant certificate for opening of such accounts, as well as the need of the depositors. If depositors need to extend the validity period while using such accounts, they shall apply to the bank that holds the account during the validity period. Then the bank shall submit such applications to the local branch office(s) of the People's Bank of China and make the extension upon approval. Validity period of temporary deposit accounts shall not be longer than two years.
Cash withdrawal from the temporary deposit accounts shall be conducted in accordance with relevant rules on cash management.
 Article 37 Temporary deposit account opened for depositing funds for registration and examination of capital requirement compliance may only be used to receive funds (not to disburse funds) during the examination period. The name of the person who provides such funds shall be the same as that of the investor.
 Article 38 In the case of depositors opening bank settlement accounts for institutions, such accounts may only be used to conduct payment transactions three working days after their opening. However, conversion of a temporary deposit account for registration and examination of capital requirement compliance into a basic deposit account, as well as a general deposit account opened to deposit borrowing proceeds, are exempted from this restriction.
 Article 39 Bank settlement accounts for individuals are to be used to conduct individuals' receipt and disbursement of fund transfers, as well as cash deposit and withdrawal. Following funds are allowed to be transferred to bank settlement accounts for individuals:
 (1) Income of salary and bonus.
 (2) Writer's remuneration and performance remuneration of actors.
 (3) Principle and returns of investment such as bonds, futures and trust.
 (4) Gains from transfer of personal debt or ownership.
 (5) Deposits of retail loan proceeds.
 (6) Settlement funds for securities transactions and margin funds for futures trading.
 (7) Inherited or granted funds.
 (8) Insurance compensation and returned premium.
 (9) Tax rebate.
 (10) Sales income of agricultural and mineral products.
 (11) Other legitimate proceeds.
 Article 40 When an institution disburses funds from its bank settlement account to a bank settlement account for individuals, it shall produce to the bank that holds its account the following warrants to effect the disbursement if the disbursement is over RMB 50 thousand yuan:
 (1) Agreement on entrusted salary payment and the name list of recipients.
 (2) Certificates of rewards.
 (3) Contracts signed between recipients and the publishing houses or sponsors of the show performance, or certificates of disbursement to individuals
 (4) Certificates of disbursement or rebate of funds to natural persons by securities firms, futures firms, trust and investment companies and lottery issuers or underwriters.
 (5) Agreement of debt or ownership transfer.
 (6) Borrowing contract.
 (7) Warrant of insurance company.
 (8) Warrant of taxation authorities.
 (9) Purchase and sale contracts of agricultural and mineral products.
 (10) Warrants of other legitimate funds.
When taxable funds are disbursed from bank settlement accounts for institutions to bank settlement accounts for individuals, agent institutions that deduct the tax payment on behalf of the tax payers shall produce to the bank that holds the accounts the warrant of tax payment in the disbursement.
 Article 41 In the event of any of the following cases, individuals shall produce relevant funds receipts required in Article 40 of these rules.
 (1) Presenting a check endorsed by an institution and requesting the bank that holds his or her account to do entrusted funds receipt and transfer the received funds to his/her bank settlement account for individuals.
 (2) Presenting a check or a cashier's check applied by an institution and requesting the bank that holds his or her account to make notice payment and transfer the funds to his/her bank settlement account for individuals.
 Article 42 When funds are disbursed from a bank settlement account for institutions to a bank settlement account for individuals, the bank shall carefully examine the warrant for disbursement or the original copy of warrant for funds receipt in line with stipulations in Article 40 and 41, and keep the duplicates as accounting files. The bank shall refuse to conduct the disbursement if the required warrants are not produced or are produced but not in accordance with relevant rules.
 Article 43 Savings accounts are limited to cash deposit and withdrawal and shall not be used to carry out fund transfer or settlement.
 Article 44 Banks shall crosscheck the books with depositors according to rules. When receiving the crosschecking statement or information, depositors of bank settlement accounts shall do the checking in time and send back to the banks within the required time limit the returning note or confirmation message.
 Article 45 Depositors shall use bank settlement accounts to carry out settlement in a way compliant with these rules.
Depositors shall not lease or lend the bank settlement accounts to others or swindle banking credit through these accounts.


 
Chapter IV Alteration and Cancellation of Bank Settlement Accounts


 Article 46 When a depositor changes the name of the bank settlement account but still maintains the account number and stays with the bank that holds the account, he or she shall apply to the bank holds the account for the alteration of bank settlement account within five working days and produce certificates issued by relevant authorities.
 Article 47 When the legal representative or head, address or other information provided by an institution for opening a bank settlement account have been changed, the bank holds the account shall be informed in writing within five working days.
 Article 48 After receiving alteration notice from the depositor, the bank shall go through the alteration process in time and report to the People's Bank of China within two working days.
 Article 49 A depositor shall apply for cancellation of the bank settlement account to the bank holds the account on any of the following occasions:
 (1) Being cancelled, merged, liquidated, announced bankrupt or closed;
 (2) Its business license being invalidated or revoked;
 (3) Need to change the bank that holds the account due to address change;
 (4) Other reasons that necessitate the cancellation of the bank settlement account.
Depositors on the occasions of (1) and (2) shall apply for the cancellation of bank settlement accounts to the banks that hold the accounts within five working days.
"Cancellation" in this Article refers to an action by a depositor that leads to the termination of the use of bank settlement account because of problems with his/her qualification as account holder or other reasons.
 Article 50 When a depositor cancels its basic depository account due to reasons outlined in Section (1), (2) of Article 49 of these rules, the bank that holds its basic deposit account shall inform other banks that hold other bank settlement accounts of that depositor of the cancellation within two working days after the basic deposit account is cancelled. Banks that hold other bank settlement accounts of that depositor shall notify in writing the depositor to cancel relevant bank settlement accounts within two working days after being informed. The depositor shall cancel other bank settlement accounts within three working days after being informed.
 Article 51 When a bank is aware that a depositor is in the situation described in Section (1), (2) of Article 49 of these rules and is not able to complete the cancellation of bank settlement accounts within the time limit, the bank is entitled to stop the outward payment from its bank settlement accounts.
 Article 52 An institution that is not approved by the administration of industry and commerce for its registration shall apply to the bank for cancellation of its temporary deposit account set for registration and examination of capital requirement compliance. The funds in this account shall be returned to the accounts from which those funds are originally disbursed. In the case the funds for registration and examination of capital requirement compliance is deposited in cash and the investor needs to withdraw the cash, original copy of the warrant of cash contribution and valid ID card of the investor shall be produced.
 Article 53 A depositor that has not completely repaid its debt with the bank that holds its account is not allowed to cancel that account.
 Article 54 When a depositor cancels its bank settlement account, it shall check with the account-holding bank the outstanding balance in it and return important blank checks and notes, settlement warrants and registration certificate of opening the account. The bank may only cancel that account after check-up and verification of these returned materials. If the depositor has not returned important blank checks and notes and settlement warrants, it shall produce relevant proof and bear all the losses if there is any.
 Article 55 When a bank cancels a bank settlement account, it shall indicate the date of cancellation and stamp on the registration certificate of opening of that account, while at the same time report to the People's Bank of China with two working days after the cancellation of that bank settlement account.
 Article 56 As to bank settlement accounts for institutions that are not involved in any payment or receipt activities in one year's time, the bank shall notify the institutions to cancel these accounts within 30 working days after the issuance of the cancellation notice. Once the time limit is reached, the bank will regard the depositor as voluntarily canceling the accounts and transfer the funds remaining to the special account for dormant funds.
 


Chapter V Management of Bank Settlement Accounts


 Article 57 The People's Bank of China is responsible for supervision and examination of the opening and use of bank settlement accounts, as well as punishment of any violation of rules on management of bank settlement accounts by depositors or banks.
 Article 58 The People's Bank of China is responsible for monitoring and regulating the opening and use of bank settlement accounts.
 Article 59 The People's Bank of China is responsible for administration of the registration certificates of opening of basic deposit accounts, temporary deposit accounts and special deposit accounts for budget units.
No institutions or individuals shall be allowed to counterfeit, alter or privately print the registration certificates of opening accounts.
 Article 60 Banks are responsible for management of bank settlement accounts opened and used in their operational branches, monitoring and examining compliance with these rules and punishing acts of violations in opening and use of bank settlement accounts.
 Article 61 Banks shall establish an accountability system, which designates particular personnel to be in charge of monitoring the opening, use and cancellation of bank settlement accounts, and reviewing depositors' application documents for opening accounts. Banks shall also report on the timely basis the information on depositors' opening and cancellation of accounts according to these rules, establish and improve registration system for opening and cancellation of accounts, create archives for bank settlement accounts, which are to be administered as accounting files.
Files of bank settlement accounts shall be kept for 10 years after cancellation of such accounts.
 Article 62 Banks shall carry out annual review of existing bank settlement accounts for institutions, examining the regulatory compliance of existing bank settlement accounts and verifying the authenticity of application documents for opening accounts. Bank settlement accounts that are opened in violation of these rules shall be canceled. Any confirmed changes of bank settlement accounts shall be reported on timely basis to local branch office(s) of the People's Bank of China.
Banks shall monitor use of bank settlement accounts and timely report any suspicious payment transactions in line with procedures prescribed by the People's Bank of China.
 Article 63 Depositors shall reinforce their management of signatures and seals that are filed with banks. If an institution loses its stamp or special stamp for financial use, it shall produce relevant documents, including written application, registration certificate for opening account and its business license for replacing the lost stamp. When changing its stamp or special stamp for financial use, it shall produce documents such as written application and layout of the filed signature and seal. When an individual loses or changes his or her personal seal, or changes the signing person, he or she shall produce written application validated with signature, initially filed seal or ID card of the signing person. The bank shall keep the corresponding duplicates as a warrant to change the filed signature and seal.
 


Chapter VI Penalties Provisions


 Article 64 In the event of opening or canceling a bank settlement account, a depositor is prohibited from the following activities:
 (1) Opening a bank settlement account in violation of these rules.
 (2) Forging or altering warrants to deceive the banks when opening the bank settlement account.
 (3) Failing to cancel the bank settlement account as required by these rules.
A non-commercial depositor involved in any of the above mentioned activities shall be warned and fined RMB1000 yuan. A commercial depositor involved in any of the above mentioned activities shall be warned and fined between RMB10000 and 30000 yuan. If a crime is committed, the depositor shall be handed over to judicial authorities and be prosecuted according to the law.
 Article 65 In the event of using bank settlement accounts, a depositor is prohibited from the following activities:
 (1) Transferring the funds of an institution to a bank settlement account for individuals, which is against these rules.
 (2) Withdrawing cash in violation of these rules.
 (3) Evading or defaulting debt payment to banks through opening bank settlement accounts.
 (4) Leasing or lending the bank settlement accounts.
 (5) Depositing funds transferred from bank settlement accounts other than basic deposit accounts; depositing sales proceeds or cash in the enterprise banking card accounts.
 (6) Failing to change the legal representative or head of the depositing institution, depositor's address or other information required for opening bank settlement account to banks within the required time limit.
A non-commercial depositor involved in (1)-(5) of the above mentioned activities shall be warned and fined RMB1000 yuan. A commercial depositor involved in (1)-(5) of the above mentioned activities shall be warned and fined between RMB5000 and 30000 yuan. A depositor involved in (6) of the above mentioned activities shall be warned and fined RMB1000 yuan.
 Article 66 In the event of opening bank settlement accounts for depositors, following activities are prohibited for the banks:
 (1) Opening multiple bank settlement accounts for depositors in violation of these rules.
 (2) Allowing a depositor to open bank settlement account in the name of a natural person to deposit funds obviously belonging to an institution.
A bank involved in any of the above-mentioned activities shall be warned and fined between RMB50000 and 300000 yuan. Those held immediately responsible for such violations in the bank including its senior management, other executive managers or individuals shall be given a disciplinary punishment. The People's Bank of China shall have the right to suspend review and approval of its opening of basic deposit accounts, command it to cease operation and take remedial measures or revoke its business license if the damage is serious. In the case a crime is committed, those involved in such a crime shall be handed over to judicial authorities to be prosecuted according the law.
 Article 67 A bank is prohibited from any of the following activities in the use of bank settlement accounts:
 (1) Providing false application documents in opening account to deceive the People's Bank of China's approval for the opening of basic deposit accounts, temporary deposit accounts or special deposit accounts for budget units.
 (2) When opening or canceling a bank settlement account, it does not register or stamp on the registration certificate for opening basic deposit accounts, or does not inform the relevant account-holding banks.
 (3) Conducting fund transfer and settlement using bank settlement accounts for individuals in violation of Article 42 of these rules.
 (4) Conducting transfer and settlement for savings accounts.
 (5) Conducting cash payment or deposit for depositors in violation of these rules.
 (6) Failing to report information on opening, altering or canceling accounts to the People's Bank of China, or failing to do it within the required time limit.
A bank involved in any of the above-mentioned activities shall be warned and fined between RMB5000 and 30000 yuan. Those held immediately responsible for such violations in the bank including its senior management, other executive managers or individuals shall be given a disciplinary punishment. The People's Bank of China shall have the right to suspend review and approval of its opening of basic deposit accounts, command it to cease operation and take remedial measures or revoke its business license if the damage is serious. In the case a crime is committed, those involved in such a crime shall be handed over to judicial authorities to be prosecuted according to the law.
 Article 68 A commercial depositor forging, altering or privately printing registration certificates for opening accounts shall be fined between RMB10000 and 30000 yuan, while a non-commercial depositor shall be fined RMB1000 yuan. If a crime is committed, the depositor shall be handed over to judicial authorities and be prosecuted according to law.
 


Chapter VII Supplementary Provisions


 Article 69 The registration certificate for opening bank settlement account shall be prepared in a unified form designed by the head office of the People's Bank of China and its printing shall be monitored by the PBC regional branches, operation offices and branches in the capital cities of provinces or autonomous regions.
 Article 70 The People's Bank of China is responsible for interpretation and amendment of these rules.
 Article 71 These rules shall enter into force on September 1, 2003. "Rules on Banking Account Management" issued by the People's Bank of China on October 9, 1994 will be invalidated at the same time.
 
    Promulgated by The People's Bank of China on 2003-4-10 

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