什么是证券(quan)投资统计申报？
证(zheng)券(quan)投资统(tong)计(ji)申(shen)报(bao)是指中(zhong)(zhong)国(guo)境(jing)(jing)内的证(zheng)券(quan)交易所及(ji)其结算公(gong)司和(he)(he)中(zhong)(zhong)国(guo)境(jing)(jing)外(wai)(wai)上(shang)(shang)市(shi)(shi)公(gong)司，均应按国(guo)家(jia)外(wai)(wai)汇管理(li)局发布的《证(zheng)券(quan)投资统(tong)计(ji)申(shen)报(bao)操(cao)作规程》进行(xing)国(guo)际收支(zhi)统(tong)计(ji)申(shen)报(bao)。该规程所称(cheng)的证(zheng)券(quan)投资系指非居(ju)民投资人(ren)对我国(guo)境(jing)(jing)内公(gong)司发行(xing)的境(jing)(jing)内上(shang)(shang)市(shi)(shi)外(wai)(wai)资股(gu)、境(jing)(jing)外(wai)(wai)上(shang)(shang)市(shi)(shi)外(wai)(wai)资股(gu)以及(ji)其派生形式，如在(zai)(zai)境(jing)(jing)内上(shang)(shang)海(hai)证(zheng)券(quan)交易所和(he)(he)深圳(zhen)证(zheng)券(quan)交易所上(shang)(shang)市(shi)(shi)的B股(gu)、在(zai)(zai)香港上(shang)(shang)市(shi)(shi)的H股(gu)、分别在(zai)(zai)纽(niu)约和(he)(he)新加坡上(shang)(shang)市(shi)(shi)的N股(gu)、ADR和(he)(he)SDR等进行(xing)的投资。非居(ju)民投资人(ren)系指外(wai)(wai)国(guo)和(he)(he)港、澳、台地区的投资人(ren)。
法规依据：
《证券投资统(tong)计申报业务操作规程》（96）汇(hui)国发字第14号
什么是金融(rong)机构对(dui)境(jing)外资产负债及损益申报？
金(jin)融(rong)(rong)(rong)(rong)机构(gou)(gou)对(dui)境(jing)(jing)(jing)(jing)外(wai)(wai)资(zi)产负(fu)债(zhai)及损(sun)益(yi)申(shen)(shen)报(bao)(bao)(bao)是(shi)指凡在中国(guo)(guo)境(jing)(jing)(jing)(jing)内的(de)金(jin)融(rong)(rong)(rong)(rong)机构(gou)(gou)都必(bi)须按照国(guo)(guo)家外(wai)(wai)汇管理(li)局(ju)(ju)发布的(de)《金(jin)融(rong)(rong)(rong)(rong)机构(gou)(gou)对(dui)境(jing)(jing)(jing)(jing)外(wai)(wai)资(zi)产负(fu)债(zhai)及损(sun)益(yi)申(shen)(shen)报(bao)(bao)(bao)业(ye)务(wu)操(cao)作(zuo)规(gui)程(cheng)》的(de)规(gui)定(ding)，填报(bao)(bao)(bao)金(jin)融(rong)(rong)(rong)(rong)机构(gou)(gou)对(dui)境(jing)(jing)(jing)(jing)外(wai)(wai)资(zi)产负(fu)债(zhai)及损(sun)益(yi)申(shen)(shen)报(bao)(bao)(bao)表(biao)(biao)，向国(guo)(guo)家外(wai)(wai)汇管理(li)局(ju)(ju)申(shen)(shen)报(bao)(bao)(bao)其资(zi)产、负(fu)债(zhai)及损(sun)益(yi)情况。金(jin)融(rong)(rong)(rong)(rong)机构(gou)(gou)对(dui)境(jing)(jing)(jing)(jing)外(wai)(wai)资(zi)产负(fu)债(zhai)及损(sun)益(yi)申(shen)(shen)报(bao)(bao)(bao)表(biao)(biao)暂分为7种：金(jin)融(rong)(rong)(rong)(rong)机构(gou)(gou)存(cun)放和拆放业(ye)务(wu)申(shen)(shen)报(bao)(bao)(bao)表(biao)(biao)、金(jin)融(rong)(rong)(rong)(rong)机构(gou)(gou)对(dui)境(jing)(jing)(jing)(jing)外(wai)(wai)贷款(kuan)业(ye)务(wu)申(shen)(shen)报(bao)(bao)(bao)表(biao)(biao)、金(jin)融(rong)(rong)(rong)(rong)机构(gou)(gou)吸(xi)收境(jing)(jing)(jing)(jing)外(wai)(wai)贷款(kuan)业(ye)务(wu)申(shen)(shen)报(bao)(bao)(bao)表(biao)(biao)、金(jin)融(rong)(rong)(rong)(rong)机构(gou)(gou)对(dui)境(jing)(jing)(jing)(jing)外(wai)(wai)投资(zi)业(ye)务(wu)申(shen)(shen)报(bao)(bao)(bao)表(biao)(biao)（一）、金(jin)融(rong)(rong)(rong)(rong)机构(gou)(gou)对(dui)境(jing)(jing)(jing)(jing)外(wai)(wai)投资(zi)业(ye)务(wu)申(shen)(shen)报(bao)(bao)(bao)表(biao)(biao)（二）、金(jin)融(rong)(rong)(rong)(rong)机构(gou)(gou)对(dui)境(jing)(jing)(jing)(jing)外(wai)(wai)业(ye)务(wu)损(sun)益(yi)申(shen)(shen)报(bao)(bao)(bao)表(biao)(biao)和金(jin)融(rong)(rong)(rong)(rong)机构(gou)(gou)利润分配申(shen)(shen)报(bao)(bao)(bao)表(biao)(biao)。
法规依据：
《金融(rong)机构对(dui)境外资产(chan)负债及损益申报业务(wu)操(cao)作(zuo)规程》（96）汇国发字第13号
国际(ji)收(shou)支统计间接申报的监管(guan)对象是什么？
由于国际收支统计申报实行交易主体申报的原则，即交易主体是申报主体；同时国际收支统计申报还采用了间接申报的方法，即作为交易主体的申报人通过金融机构向外汇管理局进行逐笔申报。因此，国际收支统计间接申报的监管对象主要是申报主体和金融机构。
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TAG:外汇 国际收支