中国银行关于调整“７１７代筹资金贷款”科目核算范围的通知
中国银行
中国银行关于调整“717代筹资金贷款”科目核算范围的通知
中国银行
各省、自治区、直辖市分行，计划单列市、经济特区分行：
为了规范代筹资金商业贷款的会计核算，加强对这类商业贷款的管理，总行决定对代筹资金商业贷款科目作如下调整：
一、扩大原“717代筹资金贷款”科目核算内容
将原在“7135”二级科目核算的内容，全部转入本科目核算。即：
凡根据本行《1987年发行金融债券开办特种贷款办法》发放的人民币贷款以及经批准由我行代筹，或总行使用地方对外筹资规模统一筹集的外汇资金以“商业贷款”形式转贷国内单位的外汇贷款用此科目核算。
二、在“717代筹资金贷款”科目下增设三个二级科目
（一）7171国内金融债券特种贷款
凡根据《发行金融债券开办特种贷款办法》发放的人民币贷款，用此二级科目核算。
本二级科目下按借款人分设帐户。
（二）7172一般代筹资金贷款
凡经批准用银行代筹集的外汇资金以“商业贷款”形式转贷给国内借款单位的外汇贷款，用此二级科目核算。
本二级科目下按借款人分设帐户。
（三）7173统筹商业外汇贷款
凡经总行批准，接受地方（或中央有关部委）的委托，使用地方（或中央有关部委）利用外资规模由总行统一对外筹集的外汇资金，向借款人发放商业外汇贷款时，用此二级科目核算（即原“7135”二级科目核算内容）。
本二级科目下按借款人分设帐户。
“7173统筹商业外汇贷款”的利率应根据总行印发的“中国银行外汇存、贷款利率表”中规定的利率执行。
三、取消“7135统筹商业外汇贷款”二级科目
四、原使用“717代筹资金贷款”和“7135统筹商业外汇贷款”核算的业务通过会计分录分别转入“7171国内金融债券特种贷款”、“7172一般代筹资金贷款”和“7173统筹商业外汇贷款”二级科目。
五、总行使用地方对外筹资规模，统一对外筹集资金划转国内分行时，总、分行间通过“9171总分行间内部往来”二级科目核算，总、分行之间外汇资金往来利率使用总行财会部每季度通知的联行利率。
1994年10月25日
中外合作设计工程项目暂行规定(附英文)
国家计委
中外合作设计工程项目暂行规定(附英文)
（一九八六年三月二十七日国务院批准）
第一条 为了加强对中国设计机构同外国设计机构合作设计工程项目（以下简称合作设计）的管理，促进合作设计活动的开展，特制定本规定。
第二条 中国投资或中外合资、外国贷款工程项目的设计，需要委托外国设计机构承担时，应有中国设计机构参加，进行合作设计。中国投资的工程项目，中国设计机构能够设计的，不得委托外国设计机构承担设计，但可以引进与工程项目有关的部分设计技术或向外国设计机构进行技术经济咨询。外国在中国境内投资的工程项目，原则上也应由中国设计机构承担设计；如果投资方要求由外国设计机构承担设计，应有中国设计机构参加，进行合作设计。
第三条 需要进行合作设计的工程项目（包括合作设计所需的外汇），按照项目管理权限，由主管部门或建设单位在上报项目建议书或设计任务书的同时，提出申请，经批准后方可对外开展工作。小型项目，按隶属关系由主管部门或省、自治区、直辖市计划委员会批准。大中型项目，按隶属关系由主管部门或省、自治区、直辖市提出审查意见，报国家计划委员会审批；其中特大型项目，由国家计划委员会组织初审，提出审核意见，报国务院批准。项目的主管部门或建设单位在择优选定外国设计机构的同时，应选定中国的合作设计机构。
第四条 外国设计机构经设计资格审查合格者，方可承担中国工程项目的设计任务。外国设计机构的资格是否合格，由项目的主管部门进行审查。审查设计资格是否合格的主要内容：（一）外国设计机构所在国或地区出具的设计资格注册证书；（二）技术水平、技术力量和技术装备状况；（三）承担工程设计的资历和经营管理状况；（四）社会信誉。
第五条 合作设计双方必须签订合作设计合同，明确双方的权利和义务。合作设计合同应包括以下内容：（一）合作设计双方的名称、国籍、主营业所和法定代表人的姓名、职务、国籍、住所；（二）合作的目的、范围和期限；（三）合作的形式，对设计内容、深度、质量和工作进度的要求；（四）合作设计双方对设计收费的货币构成、分配方法和分配比例；（五）合作设计双方工作联系的方法；（六）违反合同的责任；（七）对合同发生争议时的解决方法；（八）合同生效的条件；（九）合同签订的日期、地点。
第六条 在签订合作设计合同时，被选定为合作设计的主设计方应与项目委托方签订设计承包合同。
第七条 合作设计可以包括从工程项目的勘察到工程设计的全过程，也可选择其中某一阶段进行合作。
第八条 合作设计项目的设备选型和材料选用，经合作设计双方协商后由主设计方提出，在确保生产工艺技术或使用要求的条件下，应优先选用中国的设备和材料。
第九条 合作设计应采用先进的、适用的标准规范，合作设计双方应互相提供拟采用的范本。
第十条 合作设计双方要进行设计条件会审，并对设计质量负责。合作设计双方按合同完成设计后，送项目委托方审查认可。
第十一条 在合作设计中，外国设计机构需要的地形、地质、水文、气象、环境调查等基础资料，由项目委托方按类别向各主管部门办理审批手续，实行有偿提供。使用资料者不得向第三方转让。
第十二条 在合作设计的过程中，合作设计双方应按合同要求严格履行自己的义务，如未达到合同要求，应按合同规定承担责任。
第十三条 合作设计双方设计所得收入，应按中国有关税法规定纳税。
第十四条 香港、澳门设计机构与境内设计机构进行合作设计，参照本规定执行。
第十五条 本规定由国家计划委员会负责解释。
第十六条 本规定自一九八六年七月一日起施行。
INTERIM PROVISIONS CONCERNING CHINESE-FOREIGN COOPERATION IN THEDESIGNING OF ENGINEERING PROJECTS
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INTERIM PROVISIONS CONCERNING CHINESE-FOREIGN COOPERATION IN THE
DESIGNING OF ENGINEERING PROJECTS
(Approved by the State Council on March 27, 1986 and promulgated
by the State Planning Commission and the Ministry of Foreign Economic
Relations and Trade on June 5, 1986)
Article 1
These Provisions are formulated to strengthen the administration of the
cooperation between Chinese designing institutions and foreign designing
institutions in the designing of engineering projects (hereinafter
referred to as "cooperative designing") and to promote the development of
cooperative designing activities.
Article 2
As regards engineering projects to be financed by Chinese investment or
Chinese-foreign joint investment, or by foreign loans, when their
designing is to be entrusted to foreign designing institutions,
cooperative designing shall be carried out with the participation of
Chinese designing institutions.
As regards engineering projects to be financed by Chinese investment, if
the designing can be undertaken by Chinese designing institutions, the
task shall not be entrusted to any foreign designing institution, but part
of the designing technology pertinent to the engineering project may be
introduced or foreign designing institutions may be approached for
consultancy on technological and economic matters.
As regards engineering projects to be constructed within the territory of
China and financed by foreign investment, the designing shall, in
principle, be also undertaken by Chinese designing institutions; if the
investors request that the designing be done by foreign designing
institutions, cooperative designing shall be carried out with the
participation of Chinese designing institutions.
Article 3
In cases where engineering projects call for cooperative designing
(including the foreign exchange needed for the cooperative designing), the
competent authorities or the units undertaking the construction project
shall, in accordance with the limits of authority for the administration
of construction projects, make an application while submitting a written
engineering project proposal or a written designing task report for
examination and approval; and only after obtaining approval can they begin
to peck for foreign cooperation. For small-scale engineering projects, the
matter shall be approved by the competent authorities or by the planning
commissions of the provinces, autonomous regions, or municipalities
directly under the Central Government in accordance with the respective
subordinative relationships. For large and medium-sized engineering
projects, the matter shall, in accordance with the respective
subordinative relationships, be examined by the competent authorities or
by the provinces, autonomous regions, or municipalities directly under the
Central Government, which shall then submit a report with their opinions
to the State Planning Commission for examination and approval. As to
extra-large engineering projects, the State Planning Commission shall
organize preliminary examination and submit a report with its opinions
concerning the examination to the State Council for approval.
The competent authorities or the units undertaking the construction
projects, while selecting the most qualified foreign designing
institutions, shall also select domestic designing institutions for the
cooperative designing.
Article 4
Only after passing an examination of designing qualifications can a
foreign designing institution be entrusted with the task of designing an
engineering project in China. The competent authorities for the
engineering project shall be responsible for examining the qualifications
of the foreign designing institution.
The examination of designing qualifications covers the following main
items:
(1) a certificate of registered designing qualifications issued by the
country or region where the foreign designing institution is located;
(2) the technical level, technical force, and the state of its
technological equipment;
(3) the record of its experiences in undertaking project designing and the
state of its operations and management;
(4) its reputation in society.
Article 5
A contract for cooperative designing shall be concluded between the two
parties in cooperation, stipulating explicitly the rights and obligations
of the two parties. The contract of cooperative designing shall include
the following main items:
(1) the names of the two institutions in cooperation, their nationality,
their head offices, and the names, positions, nationality and addresses of
their respective legal representatives;
(2) the purpose, scope and period of cooperation;
(3) the form of cooperation, and the requirements for the contents, depth
and quality of designs, and for work progress;
(4) the mix of currencies in which the two cooperating parties wish to be
paid for their designing fees, and the methods and the proportions of
distribution;
(5) the ways of business communication between the two parties in
cooperation;
(6) liabilities for the breach of contract;
(7) the ways of settling disputes over the contract;
(8) the conditions for the contract to be effective;
(9) the date and place for signing the contract.
Article 6
At the time when the contract for cooperative designing is signed, the
chief designing party selected shall sign a contract for project designing
with the entrusting party of the engineering project.
Article 7
The cooperative designing may either cover the whole process of an
engineering project, i.e., from prospecting to the designing of the
project, or just involve a particular phase of the project.
Article 8
With respect to the selection of the main types of equipment as well as
that of materials, the proposal in the matter shall, after consultation
between the two parties in cooperation, be put forward by the chief
designing party. Equipment and materials originating in China shall be
given priority in selection, on condition that they satisfy the
requirements of production in terms of technology and use.
Article 9
Advanced and appropriate standards and norms shall be adopted in
cooperative designing and the two parties in cooperation shall provide
each other with the models they plan to adopt.
Article 10
The two parties in cooperation shall have a joint check up on the
designing conditions, and both parties shall be jointly responsible for
the quality of the designs. As soon as the two parties have completed
their designing in accordance with the stipulations of the contract, they
shall submit the designs to the entrusting party for examination and
approval.
Article 11
In the course of cooperative designing, in case the foreign designing
institution requires basic data concerning the topography, geology,
hydrology, meteorology, and environment in the location of the project,
the entrusting party of the engineering project shall apply to the related
competent authorities for examination and approval in accordance with the
different categories of data, and the provision of such data is non-
gratuitous. The users of such data are not permitted to transfer the data
to a third party.
Article 12
In the course of cooperative designing, the two parties in cooperation
shall, in accordance with the stipulations of the contract, fulfil their
respective obligations to the letter; if one party fails to meet the
requirements of the contract, it shall take the liabilities stipulated in
the contract.
Article 13
The two parties in cooperation shall, in accordance with the provisions of
the tax law of China, pay taxes on the income accruing to them from the
designing work.
Article 14
Cooperative designing, undertaken by designing institutions in Hong Kong
and Macao with the designing institutions in the mainland, shall be
handled with reference to these Provisions.
Article 15
The right to interpret these Provisions resides in the State Planning
Commission.
Article 16
These Provisions shall go into effect as of July 1, 1986.
