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为规范金融企业财务管理,杜绝海外“小金库”的产生。按照《财政部关于严禁金融机构在海外设立小金库的通知》(财金[2001]191号)的规定,深圳市出台了《深圳市财政局关于严禁我市金融企业在海外设立小金库的通知》。《通知》规定:(一)、各金融企业与海外(包括境外及我国台湾省、香港、澳门特别行政区,下同)金融机构业务往来中收取的“回惠”、“回佣”和“回扣”等必须纳入境内(不含台湾省、香港、澳门特别行政区,下同)本单位财会部门法定财
In order to standardize the financial management of financial companies, the overseas “small treasuries” are eliminated. In accordance with the “Notice of the Ministry of Finance on Prohibiting Financial Institutions from Establishing Foreign Treasuries Overseas” (Caijin [2001] No. 191), Shenzhen Municipal Government issued the “Shenzhen Finance Bureau’s Circular on the Prohibition of the Establishment of Small Financial Institutions Overseas by Financial Institutions in the City.” 》 The “Notice” stipulates: (1) “Returns” and “Commissions” collected by financial institutions and overseas (including overseas and Taiwan Province, Hong Kong, and Macao Special Administrative Regions, the same below) financial institution transactions. And “rebate” etc. must be incorporated into the territory (excluding Taiwan Province, Hong Kong, and Macao Special Administrative Region, the same below).