"先申报(bao)、后解(jie)付"是(shi)外汇(hui)局对(dui)未按规(gui)定(ding)(ding)(ding)进行(xing)涉外收(shou)入(ru)(ru)申报(bao)的(de)行(xing)为进行(xing)惩处的(de)一(yi)种(zhong)措施。它(ta)对(dui)于(yu)保(bao)证国(guo)(guo)家及(ji)时、准确、完(wan)整地搜集国(guo)(guo)际(ji)收(shou)支(zhi)统(tong)计信息，保(bao)证广大(da)交易主(zhu)体(ti)及(ji)时履行(xing)申报(bao)义务(wu)发挥着(zhe)巨大(da)作用。1996年以(yi)来，全(quan)国(guo)(guo)各(ge)地陆续开始执行(xing)这一(yi)规(gui)定(ding)(ding)(ding)，收(shou)到了很好(hao)的(de)效果。但是(shi)，仍有(you)(you)某些银(yin)行(xing)对(dui)这一(yi)规(gui)定(ding)(ding)(ding)心存(cun)疑虑，以(yi)为它(ta)与《中(zhong)华人民共(gong)和国(guo)(guo)商业银(yin)行(xing)法》第(di)四十(shi)四条(tiao)的(de)规(gui)定(ding)(ding)(ding)有(you)(you)冲突。我(wo)们说，这种(zhong)疑虑是(shi)没有(you)(you)根(gen)据的(de)。该法第(di)四十(shi)四条(tiao)规(gui)定(ding)(ding)(ding)：“商业银(yin)行(xing)办理(li)(li)票(piao)据承(cheng)兑(dui)、汇(hui)兑(dui)、委托收(shou)款(kuan)等结(jie)算业务(wu)，应(ying)当按照规(gui)定(ding)(ding)(ding)的(de)期(qi)限(xian)(xian)兑(dui)现(xian)：收(shou)付入(ru)(ru)账，不(bu)得压(ya)单(dan)、压(ya)票(piao)或者违(wei)反规(gui)定(ding)(ding)(ding)退票(piao)。有(you)(you)关(guan)(guan)兑(dui)现(xian)、收(shou)付入(ru)(ru)账期(qi)限(xian)(xian)的(de)规(gui)定(ding)(ding)(ding)应(ying)当公布。”可(ke)见(jian)，银(yin)行(xing)"兑(dui)现(xian)"、"不(bu)得压(ya)单(dan)、压(ya)票(piao)"是(shi)有(you)(you)条(tiao)件(jian)的(de)，其前提即是(shi)遵照有(you)(you)关(guan)(guan)"规(gui)定(ding)(ding)(ding)的(de)期(qi)限(xian)(xian)"办理(li)(li)。《国(guo)(guo)际(ji)收(shou)支(zhi)统(tong)计申报(bao)办法》及(ji)其各(ge)种(zhong)规(gui)定(ding)(ding)(ding)作为行(xing)政法规(gui)，银(yin)行(xing)在制定(ding)(ding)(ding)"有(you)(you)关(guan)(guan)兑(dui)现(xian)、收(shou)付入(ru)(ru)账期(qi)限(xian)(xian)的(de)规(gui)定(ding)(ding)(ding)"时必须遵循。
中(zhong)国(guo)境(jing)内保(bao)税区如何进行(xing)国(guo)际收支统计申报？
根据《国际收支统(tong)计申报(bao)办(ban)法(fa)》第四条的规定，在我国境内设立(li)的保税区(qu)也应进行国际收支统(tong)计申报(bao)。办(ban)法(fa)如(ru)下：
保(bao)税(shui)区(qu)内(nei)外的(de)中国(guo)居(ju)(ju)民(min)的(de)货物进(jin)出，不(bu)需(xu)作国(guo)际收(shou)(shou)(shou)支(zhi)(zhi)统计申(shen)报(bao)，但需(xu)办(ban)理进(jin)出口(kou)收(shou)(shou)(shou)付汇核销；保(bao)税(shui)区(qu)内(nei)的(de)中国(guo)居(ju)(ju)民(min)与(yu)境外非(fei)中国(guo)居(ju)(ju)民(min)发生的(de)收(shou)(shou)(shou)付款行(xing)为(wei)，需(xu)进(jin)行(xing)国(guo)际收(shou)(shou)(shou)支(zhi)(zhi)统计申(shen)报(bao)，但不(bu)需(xu)办(ban)理进(jin)出口(kou)收(shou)(shou)(shou)付核销。具体操(cao)作如下：
1、如果保(bao)税区内企业向境(jing)外支付进(jin)口(kou)款(kuan)，银行应让其客户填写(xie)“进(jin)口(kou)付汇核(he)销单(代(dai)申(shen)报单)”，并在“进(jin)口(kou)付汇核(he)销单(代(dai)申(shen)报单)”上(shang)加添“申(shen)报号码”和“国际(ji)收支交(jiao)易编码”，输(shu)入(ru)电(dian)脑(nao)，向外汇局申(shen)报。但(dan)该“进(jin)口(kou)付汇核(he)销单(代(dai)申(shen)报单)”只(zhi)用(yong)于国际(ji)收支统(tong)计申(shen)报，不用(yong)于进(jin)口(kou)付汇核(he)销。
2、如果境内保(bao)税(shui)区外(wai)的单(dan)(dan)(dan)位向(xiang)保(bao)税(shui)区内的企业支付(fu)(fu)(fu)进(jin)(jin)口款(kuan)，银行应(ying)让客户填(tian)写“进(jin)(jin)口付(fu)(fu)(fu)汇(hui)(hui)(hui)核(he)销单(dan)(dan)(dan)(代申报(bao)单(dan)(dan)(dan))”，银行不在此“进(jin)(jin)口付(fu)(fu)(fu)汇(hui)(hui)(hui)核(he)销单(dan)(dan)(dan)(代申报(bao))”上加注“申报(bao)号码”和“国际收(shou)支交易编码”，也不输入电脑，但银行应(ying)将“进(jin)(jin)口付(fu)(fu)(fu)汇(hui)(hui)(hui)核(he)销单(dan)(dan)(dan)(代申报(bao)单(dan)(dan)(dan))”用作进(jin)(jin)口付(fu)(fu)(fu)汇(hui)(hui)(hui)核(he)销之用。
3、上述两类“进口付汇(hui)核销单(代申报单)”，银行应按有(you)关规定分别保存，造册报送同级外汇(hui)局(ju)。
4、保税区(qu)内出口(kou)收汇(hui)(hui)的(de)国际收支统(tong)计申报(bao)与(yu)出口(kou)收汇(hui)(hui)核销的(de)作法比照上述3条办理。
法规依据：
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TAG:外汇 国际收支