The capital invested by all investors in a foreign-invested enterprise in cash can be deposited in the capital account, and the expenditure in the capital account is limited to the current account expenditure related to the relevant purpose and the capital account expenditure approved by the foreign exchange bureau.

Enterprises with foreign investment may independently decide to borrow foreign exchange loans at home and abroad according to their business needs. Within fifteen days after the signing of the overseas loan contract, the enterprise shall go through the foreign debt registration formalities at the foreign exchange bureau with a copy of the foreign exchange loan contract and obtain the registered foreign debt registration certificate one by one.

When transferring overseas loans, the borrower shall open a special account for foreign exchange loans with the foreign debt registration certificate and the notice of opening an account issued by the foreign exchange bureau.

Foreign exchange of enterprises with foreign investment in the following scope shall not be settled without the approval of the foreign exchange bureau:

Foreign exchange remitted by overseas legal persons or natural persons as investment;

B capital invested by both Chinese and foreign parties in cash in foreign-invested enterprises;

C foreign exchange obtained from overseas loans and issuance of foreign currency bonds and stocks;

D foreign exchange income from other capital projects.

The following use of foreign exchange under the capital account of a foreign-invested enterprise shall apply to the foreign exchange bureau with the listed valid documents, and after approval by the foreign exchange bureau, it shall be paid at the bank where the account is opened or at the designated foreign exchange bank.

A, repayment of foreign debt principal, with foreign debt registration certificate, loan contract and repayment notice of creditor institutions;

B, foreign guarantee performance of foreign exchange, with the guarantee contract, the foreign guarantee registration certificate issued by the foreign exchange bureau and the payment notice of overseas institutions;

C, the remittance of overseas investment funds, with the approval documents of the competent department of the state and the investment contract;

D. The registered capital of Chinese investors in foreign-invested enterprises who need to invest in foreign exchange upon approval shall hold the approval documents and contracts of the competent state department;