附件2：资本项目直接投资外汇业务操作指引（银行版）目录一、外商直接投资项下1.1前期费用外汇账户的开立、入账、使用和注销.....................................................21.2外汇资本金账户的开立、入账、使用和注销.........................................................41.3境内资产变现账户的开立、入账、使用和注销.....................................................61.4境内再投资专用账户的开立、入账、使用和注销.................................................81.5保证金专用外汇账户的开立、入账、使用和注销...............................................101.6外商投资企业外汇资本金结汇...............................................................................121.7境内资产变现账户资金结汇...................................................................................141.8境内再投资专用账户结汇.......................................................................................151.9外国投资者前期费用外汇账户资金原币划转.......................................................161.10外商投资企业外汇资本金账户资金原币划转.....................................................171.11境内资产变现账户资金划转.................................................................................191.12境内再投资专用账户资金境内原币划转.............................................................211.13保证金专用外汇账户资金原币划转.....................................................................231.14外国投资者清算、减资所得资金汇出.................................................................251.15境内机构及个人收购外商投资企业外国投资者股权所得资金汇出..................261.16外国投资者所得利润、先行回收投资资金汇出.................................................271.17境外机构在境内设立的分支、代表机构和境外个人购买境内商品房结汇......281.18境外机构在境内设立的分支、代表机构和境外个人将因未购得退回的人民币购房款购汇汇出.................................................................................................................2911.19境外机构在境内设立的分支、代表机构及境外个人转让境内商品房所得资金购付汇................................................................................................................................301.20境内企业开展外币资金池业务.............................................................................31二、境外直接投资项下2.1境内机构境外直接投资前期费用汇出...................................................................322.2境内机构境外直接投资前期费用汇回...................................................................332.3境内机构境外直接投资资金汇出...........................................................................342.4境外资产变现账户开立、注销...............................................................................352.5境外资产变现账户入账、结汇...............................................................................362.6境外直接投资企业利润汇回...................................................................................372.7境外放款专用账户开立、注销...............................................................................382.8境外放款资金汇出...................................................................................................392.9境外放款资金汇回入账...........................................................................................402.10特殊目的公司项下境内个人购付汇...............
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