外国保险机构驻华代表机构管理办法(英文版)
中国保险监督管理委员会
外国保险机构驻华代表机构管理办法(英文版)
Rules on Administration of Representative Offices of Foreign Insurance Institutions
Chapter I General Provisions
Article 1
These rules are formulated in accordance with the Insurance Law of the People’s Republic of China, and for the purpose of strengthening the administration of representative offices of foreign insurance institutions (hereinafter referred to as “representative offices”), and meeting the needs of the opening up of China’s insurance market to the outside world.
Article 2
Foreign insurance institutions hereof referred to in these rules are those insurance companies, reinsurance companies, insurance intermediaries, insurance associations, and other insurance organizations incorporated outside the territory of the People’s Republic of China.
Representative offices hereof referred to in these rules are both representative offices and general representative offices established by foreign insurance institutions within Chinese territory for the purpose of conducting such non-operational activities as liaison service and market research etc.
Chief Representative hereof referred to in these rules is the principal responsible person of the representative office, and the general representative is the principal responsible person of the general representative office.
Article 3
Representative offices shall abide by Chinese laws and regulations and related regulations made by China Insurance Regulatory Commission (hereinafter referred to as “CIRC”) and their legitimate rights and interests are protected by Chinese laws.
Article 4
CIRC is authorized by law and the State Council to perform regulatory responsibilities over the representative offices.
Under the authorization scope of CIRC, the local branch offices of CIRC take general regulation of those representative offices that are located in their jurisdictions on behalf of CIRC.
Chapter Ⅱ Application and Establishment
Article 5
Foreign insurance institutions (hereinafter referred to as “the applicant”) applying to establish a representative office shall satisfy the following requirements:
(1) Good business performance;
(2) No record of any major violation of laws and regulations within three years prior to the application date;
(3) Other prudential requirements stipulated by CIRC.
Article 6
The formal application form for the establishment of representative office is provided by CIRC.
Article 7
The applicant shall submit the following documents:
(1) The formal application form;
(2) A letter of application addressed to the Chairman of CIRC and signed by its Chairman of the Board of Directors or General Manager of the concerned insurance institution;
(3) A photocopy of the business license or the certificate of authorization for insurance business, or the registry certificate issued by the relevant regulatory authorities of its home country or territory;
(4) Articles of association and the name list of the members of the Board of Directors, management personnel or principal partners;
(5) Annual reports of the last three years prior to the application;
(6) A letter of permit issued by the competent authority of its home country or territory allowing it to set up a representative office in China, or a letter of recommendation from the industrial association of which the applicant is a member, and both types of letters shall contain information about the penalty records of the applicant received within three years prior to the application;
(7) A power of attorney signed by the Chairman of the Board or General Manager for the chief representative designated;
(8) The resume of the designated chief representative and other relevant supporting documents;
(9) Other documents and materials required by CIRC.
The photocopy of the business license or the certificate of authorization for insurance business, or the registry certificate shall be subject to notarization certified by the applicant’s home country or territory or verification by the resident Embassy or Consulate of the People’s Republic of China in the applicant’s home country or territory.
Article 8
The applicant shall submit its application documents to CIRC. CIRC shall handle all the applications according to the following conditions:
(1) If the document has a mistake (mistakes) that can be corrected on the spot, the applicant shall be allowed to make the correction on the spot;
(2) If the document is incomplete or does not comply with regulatory formats, the applicant shall be informed on the spot or within five days of all the required corrections at one time. If the applicant is not informed of such information in this period, then it is assumed that the application is accepted for review on the day it is received by CIRC;
(3) If the document is complete and complies with regulatory formats, or after the applicant, upon request, has submitted additional documents and made necessary corrections, then the application shall be accepted for review.
Whether or not CIRC accepts the application for review, CIRC shall issue a written document with designated stamp and date indicated.
Article 9
Within 20 days from the date of receiving the application letter, CIRC shall make a decision on whether or not to approve. If the decision can not be made in the said 20 days, at the approval of the Chairman of CIRC, the said period can be extended 10 more days and the applicant shall be informed of reasons for the extension.
If CIRC decides to accept the application, it shall issue an approval document; in case of disapproval, CIRC shall state reasons in a written document.
Article 10
After a representative office receiving the official document of approval, it shall register with the State Administration of Industry and Commerce in line with relevant rules.
The representative office shall move into its official premises within three months from the date on which the approval document is issued; the approval document shall automatically become invalid if the said deadline is not observed.
Article 11
Any foreign insurance institution that has already established no less than two representative offices in China shall be allowed to apply to CIRC to appoint one of its representative offices as a general representative office.
Article 12
In applying to appoint the general representative office, foreign insurance institutions shall submit a letter of application addressed to the Chairman of CIRC and signed by its Chairman of the Board of Directors or General Manager of the concerned insurance institution.
The application for setting up a general representative office is subject to the same rules governing the application of a representative office.
Chapter Ⅲ Supervision and Administration
Article 13
The official title of the representative office shall be arranged in the following order: name of the foreign insurance institution + name of the city where the representative office is to be located + representative office; The official title of the representative office shall be arranged in the following order: name of the foreign insurance institution + general representative office in China.
Article 14
Except the principal responsible person, other major staff members shall be entitled “Representative” or “Deputy Representative”.
Article 15
Employees of representative office shall abide by Chinese laws and regulations, with high integrity and clean record.
Article 16
A general representative shall have a work experience above 8 years and hold a junior college degree or a higher academic degree; a chief representative shall have a work experience above 5 years, and hold a junior college degree or a higher academic degree.
Without a junior college degree, the general representative or chief representative shall have a work experience above 10 years in the insurance business.
Article 17
A maximum of three employees of foreign nationality are allowed in each representative office.
Article 18
A representative office and its employees shall not enter into any agreement or contract with any legal or natural persons, which might generate an income to the representative office or the foreign insurance institution it represents, and shall not be involved in business activities of any kind.
Article 19
A representative office shall have official premises, necessary office facilities and full-time staff.
Article 20
The General Representative or Chief Representative shall not work in two or more representative offices or any business institution in China.
Article 21
The General Representative or Chief Representative shall attend to the daily activities of the representative office on a permanent basis. If he or she consecutively stays away from the representative office for a period or more than one month, he or she shall delegate his or her responsibility as the General Representative or Chief Representative to a person specially appointed, and submit a written report to the local branch office of CIRC.
Article 22
A representative office shall submit two copies of its annual work report of the previous year before the end of each February to the CIRC’s local branch office, who shall then forward the report to CIRC’s head office.
The work report shall follow the format prescribed by CIRC.
Article 23
A representative office shall submit the annual report of the foreign insurance institution it represents to both CIRC and CIRC’s local branch office within six months after the end of each accounting year of the foreign insurance institution.
Article 24
If any following major event occurs in an insurance institution that has maintained a representative office in China, the representative office shall, within 10 days after the occurrence of the event, submit a written report to CIRC and copy the report to CIRC’s local branch office.
(1) A change in its articles of association, register capital, and registered business address;
(2) Division or merger or change of top management;
(3) Serious losses resulted in business operation;
(4) Penalties imposed for violations of laws and regulations;
(5) Major regulatory actions taken against it by the regulatory authorities of its home country or territory;
(6) Other matters which may seriously disrupt business operation of the foreign insurance institution.
Article 25
In case of changing a General Representative or Chief Representative, the representative office shall apply to CIRC, and submit the following documents:
(1) A letter of application addressed to the Chairman of CIRC, and signed by its Chairman of the Board of Directors or General Manager of the concerned insurance institution;
(2) Power of attorney of the proposed General Representative or chief representative signed by the Chairman of the Board of Directors or General Manager;
(3) Proof of personal identity certificates, certificate of academic degree and resume of the proposed General Representative or Chief Representative.
Article 26
If a foreign insurance institution intends to terminate its representative office’s operation, it shall submit a letter of application addressed to the Chairman of CIRC, and signed by its Chairman of the Board of Directors or General Manager of the concerned insurance institution.
Article 27
If a foreign insurance institution intends to change the name of its representative office, it shall submit a letter of application addressed to the Chairman of CIRC, and signed by its Chairman of the Board of Directors or General Manager of the concerned insurance institution, together with other relevant proving documents about the renaming.
Article 28
Under the situation stipulated in Article 25, Article 26, and Article 27, CIRC shall make a decision on whether to approve or disapprove of the application within 20 days from the date of receiving a complete set of application documents.
If a decision of approval is made, it shall issue an approval document; if a decision of disapproval is made, it shall notify the applicant in writing and give the reasons.
Article 29
A representative office can change its office location within the same administrative area it resides only.
The concerned representative office shall submit CIRC’s local branch office of its new office address, telephone and fax numbers within 5 days from the date of changing.
Article 30
In case of changing, increasing or reducing the number of Representatives, Deputy Representatives, or foreign employees, the concerned representative office shall report to CIRC’s local branch office within 5 days from the date of changing, and submit the proof of personal identity certificates, certificate of academic degree and resume of the nominated personnel.
Article 31
When a representative office is approved to be changed to a general representative office, the original representative office is cancelled automatically. The general representative office shall apply to the State Administration of the Industry and Commerce for cancellation of the registration of the representative office within one month from the date of CIRC’s approval within one month from the date of CIRC’s approval.
Article 32
If a general representative office is the only representative office in China after the insurance institution it represents withdraws all other representative offices, the general representative office shall be changed into a representative office.
The general representative office shall apply to CIRC by submitting an application letter regarding such change signed by the Chairman of the Board of Directors or General Manager of the concerned foreign insurance institution. Within 20 days from the date of receiving the application letter, CIRC shall make a decision on whether or not to approve. If CIRC decides to accept the application, it shall issue an approval document; in case of disapproval, CIRC shall state reasons in a written document.
When a general representative office is approved to be changed to a representative office, the original general representative office is cancelled automatically. The representative office shall apply to the State Administration of the Industry and Commerce for cancellation of its registration within one month from the date of CIRC’s approval.
Article 33
After a representative office of the foreign insurance institution is terminated by the CIRC, all the issues left unsettled shall be taken over and handled by its general representative office in China; if there is no such a general representative office, responsibilities on all issues left unsettled shall be taken over and handled by the foreign insurance institution’s other representative offices in China; if there is no any other representative office in China, responsibilities on all issues left unsettled shall be borne by the foreign insurance institution itself.
Article 34
CIRC and its local branch offices conduct general supervision and annual inspection over the representative offices of foreign institutions in regard to the following issues:
(1) The completeness of the procedures for the changes made by the representative office;
(2) The truthfulness of the documents and materials submitted to CIRC;
(3) The completeness of the procedures for the appointments or changes of staff members of representative offices;
(4) Whether or not representative offices are conducting business activities;
(5) Other items required by CIRC and its local branch offices.
Chapter Ⅳ Legal Liability
Article 35
Any representative office established without approval, in violation of certain provisions of these Rules, shall be banned by CIRC in accordance with law.
Article 36
If a representative office is engaged in financial business activities in violation of these Rules, it shall be punished by CIRC in line with relevant laws and regulations. If a representative office is engaged in profit-seeking operational activities other than insurance business, it shall be imposed a disciplinary warning or a fine below RMB 300,000 yuan.
Article 37
If a representative office fails to submit relevant reports or documents as stipulated in Article 22, 23, 24 of these Rules to CIRC, it shall be imposed a warning and ordered to make correction by CIRC’s local branch office.
Article 38
Employees of a representative office being with direct responsibility for activities violating these Rules shall be imposed by CIRC with a disciplinary warning and /or a fine below RMB 5000 yuan, according to the seriousness of the cases.
Article 39
CIRC may issue a disciplinary warning to a representative office involved in providing false information or concealing important facts.
Article 40
CIRC may order the representative offices, found in violation of other provisions stipulated in these Rules, to make corrections; those who do not make corrections within a prescribed time period shall be issued a disciplinary warning.
Chapter Ⅴ Supplementary Provisions
Article 41
These Rules shall, mutatis mutandis, apply to the representative offices established in the mainland by insurance institutions from the Hong Kong Special Administrative Region, the Macao Special Administrative Region, and Taiwan region.
Article 42
These Rules shall, mutatis mutandis, apply to the resident offices of foreign insurance institutions approved to establish in China by CIRC.
Article 43
The terms “above”, “below” and “within” used to indicate a threshold number shall include the number itself.
Article 44
The approval and reporting periods prescribed in these Rules concerning licensing and reporting periods refer to working days, which exclude weekends and public holidays.
Article 45
CIRC shall be responsible for the interpretation of these Rules.
Article 46
These Rules shall be effective as of March 1, 2004, and the Rules on Administration of Representative Offices of Foreign Insurance Institutions, issued by CIRC on November 26, 1999 shall be repealed simultaneously.
青海省人民政府办公厅转发省财政厅关于省对财政困难县（市）财政激励性转移支付奖补办法（试行）的通知
青海省人民政府办公厅
青海省人民政府办公厅转发省财政厅关于省对财政困难县（市）财政激励性转移支付奖补办法（试行）的通知
青政办〔2005〕93号
西宁市、各自治州人民政府，海东行署，省政府各委、办、厅、局：
省财政厅《关于省对财政困难县（市）财政激励性转移支付奖补办法（试行）》已经省政府同意，现转发给你们，请认真贯彻执行。
青海省人民政府办公厅
二○○五年六月二十四日
关于省对财政困难县（市）
财政激励性转移支付奖补办法（试行）
省 财 政 厅
（2005年6月24日）
为切实缓解县乡财政困难，根据中央“三奖一补”政策的要求，结合我省实际，制定本办法。
一、基本目标及原则
缓解县乡财政困难财政激励性转移支付奖补办法是省对下转移支付制度的重要组成部分，目的是通过建立激励约束机制，在兼顾县级财力均衡和基本保障的同时，激励县乡增加财政收入、有效控制机构人员增长和积极消化历史欠账。
（一）基本目标
省财政在继续加大一般性转移支付的同时，配套安排部分资金与中央“三奖一补”资金捆在一起，引入激励约束机制，通过考核评价州（地、市）政府缓解县乡财政困难的工作实绩给予奖励和补助，以引导州（地、市）级政府将财力向财政困难的县乡倾斜，鼓励县乡增收节支、精简机构和人员，确保县乡机关事业单位职工工资及时足额发放和基层政权的正常运转，保障县乡义务教育和公共卫生等公共财政支出的基本需要，逐步推进基本公共服务均等化进程，为促进城乡和区域间协调发展奠定基础。
（二）基本原则
1、基本保障的原则。核定县（市）财政支出相关指标和标准，将县级国家职工的人员基本支出、公用基本支出、离退休人员基本支出以及保障五保户对象的社会保障支出等其他必要支出，作为政府正常运转所需的基本支出予以保障。鼓励县乡精简机构、控编减员。
2、缓解困难的原则。通过建立奖补机制，着重解决困难县（市）的问题，积极引导和鼓励州（地、市）政府加大对县乡财力的倾斜力度，消化历史欠账，帮助县乡缓解财政困难，提高县（市）级政府的公共财政支出保障水平。
3、调动积极性的原则。对税收增长较快的困难县（市），按税收收入增加额给予奖励性转移支付，以调动其增加财政收入的积极性。
4、动态指标考核的原则。统一选择能够反映县级经济发展状况和财政收支管理的相关指标，对县级财政的运行情况进行考核，同时，根据各地的经济发展变化情况和建立公共财政体制的要求，适时调整完善相关考核指标。
5、公平、规范、透明的原则。按照统一的计算办法，根据各地区不同的财政运行成本，确定困难县（市）的支出需求标准；对困难县（市）的奖补资金按统一规范的办法进行计算，计算过程和结果公开透明。
二、主要内容
（一）纳入财政激励性转移支付奖补范围财政困难县（市）的确定。
纳入奖补范围的财政困难县（市）是指可支配财力低于按标准计算确定的基本财政支出需求的县（市）。
可支配财力包括县（市）级地方一般预算收入（不含非税收入）、税收返还、体制补助、一般性转移支付、农村牧区税费改革转移支付、免征农（牧）业税及取消农业特产税财政减收转移支付、调整工资转移支付、结算补助等，扣除体制上解及专项上解。
基本财政支出需求包括国家机关事业单位在职职工人员经费和公用经费、离退休人员经费、社保及五保户保障经费和必要的事业发展支出，按标准财政供养人数和基本支出标准测算。标准财政供养人数中，国家机关事业单位在职职工人数以1998年数据为基础，按照全省县级国家机关事业单位在职职工人数 1998—2003年标准增长率核定；离退休人数按 2003年决算数核定。基本财政支出标准按照国家和我省有关政策规定，根据各地支出成本差异等因素分项核定。
（二）财政激励性转移支付奖补指标的确定。
1、县乡税收收入的增长。省财政根据审核确定的财政困难县（市）2004年县乡税收收入的增长情况、财政困难程度系数及奖励系数进行奖励。该项奖励作为计算奖补额的基数，以后年度根据当年税收收入增长情况计算奖励额增量。
2、县乡财力的增加。省财政根据审核确定的财政困难县（市）2004年县乡可用财力的增长情况、财政困难程度系数及奖励系数进行奖励。该项奖励作为计算奖补额的基数，以后年度根据当年可用财力增长情况计算奖励额增量。
3、县乡政府精简机构和人员。一是对撤并乡镇进行奖励，省财政按核定后的财政困难县（市）2001年—2004年撤并乡镇个数和奖励标准给予奖励。二是对精简人员给予奖励，省财政按核定后的财政困难县（市）2001年—2004年县乡分流人员人数及奖励标准给予奖励。三是以后年度按当年撤并乡镇数和县乡分流人员人数给予奖励。
4、县乡政府消化对职工个人的政策性历史欠账。省财政根据审核确定的财政困难县（市）消化职工个人历史欠账情况、财政困难程度系数及奖励系数进行奖励。
5、产粮大县。省财政按照中央财政核定的我省产粮大县及奖励标准给予奖励。
三、财政激励性转移支付奖补资金的计算办法
（一）对县乡税收收入的增长奖补资金的计算。
县乡税收收入指按财政管理体制规定，县乡分享的增值税、企业所得税、个人所得税，以及营业税、城市维护建设税、城镇土地使用税、资源税、房产税、印花税、契税、车船使用税、耕地占用税、土地增值税等税收收入。
某财政困难县（市）2004年增加税收收入奖补资金额=该财政困难县（市）县乡税收收入比上年增加额×奖励系数（N+0.3） ×该县财政困难程度系数
（二）对县乡财力增长奖补资金的计算。
县乡财力的构成包括县（市）级地方一般预算收入、税收返还、体制补助、一般性转移支付、农村牧区税费改革转移支付、免征农（牧）业税及取消农业特产税财政减收转移支付、调整工资转移支付、结算补助等，扣除体制上解及专项上解。
某财政困难县（市）2004年财力增加奖补资金额=该财政困难县（市）可用财力比上年增加额×奖励系数（N） ×该县财政困难程度系数关于系数的说明：①财政困难系数根据各县（市）自有财力和基本财政支出比计算确定。②奖励系数（N）根据当年实际安排的财政激励性转移支付资金总量计算确定。③对我省被财政部纳入“三奖一补”的困难县（市），其奖励系数在确定的统一计算系数基础上增加20% 〔即：N（1+0.2）〕。④考虑到税收收入的增长要靠各地自身的努力程度来实现，因此，对税收收入增收的奖励系数，在确定的统一计算系数基础上增加30个百分点，以鼓励增加财政收入。
（三）对县乡精简机构和人员奖补资金的计算。
考虑到撤并乡镇成本较大以及精简分流人员增加的一次性安置费用，省财政给予一次性奖励。同时，以此作为基数，按60% 的补助比例，延长3年进行补助。对2005年以后撤并乡镇和精简分流人员的，再适当提高定额补助比例。
某财政困难县（市）精简人员奖补资金额=审核确定的该县分流人员数×单位奖励额某财政困难县（市）县乡政府精简机构奖补资金额=该县撤并乡镇个数×单位奖励额
（四）对县乡消化历史欠账奖补资金额的确定。
对县乡消化职工个人历史欠账，省财政每年安排一定资金给予奖励。
某财政困难县（市）县乡政府消化历史欠账奖补资金额=核定后该县上年消化的历史欠账额÷欠账额权重×该县财政困难程度系数×消化欠账奖励系数
消化欠账奖励系数的确定，其计算公式：消化欠账奖励系数=消化欠账奖补资金额÷消化欠账总额
（五）产粮大县奖补资金的确定。
为调动县乡政府支持粮食生产的积极性，稳定粮食播种面积和粮食产量，减轻粮食大县的财政压力，中央财政对产粮大县按一定因素给予奖励。我省的具体奖励办法按《财政部关于印发中央财政对产粮大县奖励办法的通知》（财建〔2005〕153号）“测算到县，拨付到县”的原则执行。
四、具体要求
（一）要结合推进县乡财政管理方式改革，理顺县乡财政分配关系。县（市）级政府要在满足本级财政基本支出需求的同时，最大限度地照顾乡镇利益，财力分配应尽可能向乡镇倾斜，调动和保护乡镇发展经济和组织收入的积极性，确保基层政权正常运转。
（二）享受奖补资金的县（市）要将资金全部用于保证机关事业单位人员工资发放、机构正常运转和社会保障对象补助支出的需要以及解决历年财政性欠账问题。
（三）省对县（市）的财政激励性转移支付资金计算到县（市），按总量转移到各州（地、市），各州（地、市）要把资金全部转移到县（市）。各级财政部门要真实、准确地向省财政上报有关数据，提供详实的基础信息资料。凡发现资金截留挪用、改变用途或使用不当以及编报虚假信息骗取奖补资金的，一律从省对其补助额中扣回，并追究有关人员的责任。
（四）对于用奖补资金搞政绩工程、形象工程或高标准改善办公条件（修建办公楼，购置车辆、手机等其他消费品）的，一经发现，按照其实际发生额，在两级结算时从其自有财力中予以扣罚。同时，在第二年测算时，相应减少其转移支付奖补资金。
（五）各州（地、市）财政部门要加强对所属县（市）奖补资金使用情况的监督检查，各州（地、市）、县财政部门要在财政预、决算报告中，分别向本级人民代表大会报告解决县乡财政困难的措施与成效，获得奖补资金的使用情况等。
（六）各州（地、市）原则上按本办法执行。有条件的地区，可以结合本地实际，在遵循上述原则的情况下可另行制定各自的奖补办法，分配下达资金。同时要编制缓解县乡财政困难规划，一并报省财政厅备案。
