The funds in the foreign exchange capital account can be used for investment in accordance with the regulations, and can also be used for domestic settlement. In addition, the scope of capital account expenditure includes current account foreign exchange expenditure and capital account foreign exchange expenditure approved by the foreign exchange bureau. This means that the funds in the foreign exchange capital account can be used for import payment.

Simply put, the foreign exchange capital account is used to collect and deposit the cash contributions remitted by foreign investors to foreign-invested enterprises. What needs to be understood is that if foreign investors have no cash contribution to foreign-invested enterprises, they do not need to start business.

With the continuous improvement and development of business, foreign-invested enterprises can directly handle foreign exchange registration in banks and directly open capital accounts with business registration certificates issued by banks. To open an account in the name of a foreign-invested enterprise, multiple accounts can be opened in different banks, and accounts can be opened in different places.

When handling relevant business processes, users need to be clear that the income of foreign exchange capital projects is the capital invested by Chinese and foreign investors in foreign-invested enterprises, and the expenditure is the foreign exchange expenditure of foreign-invested enterprises in current accounts and the foreign exchange expenditure of capital projects approved by the foreign exchange bureau.