问题 问答题 简答题

关于QFII业务的国际收支统计申报如何规定的?

答案

参考答案:

对于合格的境外机构投资者(QFII)在境内进行证券投资所发生的跨境收付款,由境内托管人代其办理国际收支统计间接申报,申报主体仍为合格的境外机构投资者。境内托管人应严格按照国际收支统计申报的有关规定如实申报。

QFII项下的资金自境外汇入时,应申报在“货币和存款-境外存入款项”项下,国际收支交易编码为“802031”,并在交易附言中注明“QFII项下资金汇入”。资金汇出境外时,应区分以下情况进行申报:本金汇出境外时申报在“货币和存款-境外存入款项调出”项下,国际收支交易编码为“802031”,并在交易附言中注明“QFII项下本金汇出”;利息汇出境外时,若能够区分,则将投资股票所得收益申报在“证券投资收益-股票投资收益支出”项下,国际收支交易编码为“302021”,并在交易附言中注明“QFII项下股息等汇出”;投资债券等其他证券所得收益申报在“证券投资收益-债券投资收益支出”,国际收支交易编码为“302022”,并在交易附言中注明“qfii项下债券等利息汇出”。

阅读理解

A young American doctor was sleeping when suddenly his doorbell began to ring. It was already midnight, but what could the doctor do? He had to get up, put on his coat and go downstairs.

When he opened the door, he saw a man standing with a hat in his hand. “How do you do?” said the man,“ Can you come at once to a place out of town? It’s quite far but you have a car and I can show you the way.”

“Certainly,” said the doctor, “I’m quite ready. I can come at once.” After a few minutes the car was standing at the front door, the man got into the doctor’s car, and they drove off.

They drove on for a long time. Then the man said, “Here we are. This is my home. Now I can pay you and you can go back to town.”

“I must see the patient. How can I go back without seeing the patient?”

“There is no patient,” explained the man. “Nobody is ill. I live here, you see, and one must get home from a town, mustn’t he? There are no taxis this time of the night, but a doctor often makes night calls, so excuse me. Here is money. Thank you, doctor. Good night.”

小题1:The doctor ____ when the doorbell started to ring.

A.was sleeping upstairs

B.was sleeping downstairs

C.was working upstairs

D.was working downstairs小题2: The man asked the doctor _____.

A.to go out for a walk

B.to go to a place out of town

C.to see a patient

D.to go for a vacation小题3:They left _____.

A.on foot

B.by bike

C.by bus

D.by car小题4:What the man wanted to do was only _____.

A. to fool the doctor         B. to give the doctor money

C. to get home in the doctor’s car     D to invite the doctor to his home

小题5:The doctor must be ______ when he heard the man’s words.

A. happy          B. angry      C. sad      D cry

单项选择题