投資銀行

發佈時間：2024年2月20日

尊敬的客戶：

Distinguished client:

　　根據財政部、國家金融監督管理總局關於銀行函證業務的相關規定，現對我行函證業務受理有關事項公告如下：

In accordance with the relevant regulations of the Ministry of Finance and the National Financial Supervisory Authority concerning the banking services, the following is the announcement concerning the handling of my correspondence services:

　　一、電子詢證函辦理方式

i. E.V.M.

　　我行受理的電子詢證函業務包括函證e信和中國銀行業協會銀行函證區塊鏈服務平臺兩種辦理渠道。

My handling of e-mails includes e-mails and two channels for the chain service platform of the Bank Association of China.

　　（一）函證e信
　　1、簽署協議、客戶對接
　　函證e信支持會計師事務所從API或我行企業網銀髮起業務申請。會計師事務所與我行簽署《電子詢證函業務協議》並完成技術對接後，即可使用函證e信開展業務。
　　2、函證單位發起函證申請
　　選擇API接入模式的會計師事務所，需與我行API開放平臺系統對接，通過自身審計系統發起函證申請。
　　選擇企業網銀接入模式的會計師事務所，需開通我行企業網銀，通過我行企業網銀髮起業務申請。
　　3、被函證單位授權
　　被函證單位通過我行企業網銀、工銀聚融等方式授權確認。
　　4、回函
　　函證e信自動處理函證數據，通過API接口或企業網銀生成回函，反饋給函證單位。
　　5、業務諮詢
　　會計師事務所可向被函證單位開戶網點、各分行詢證函業務牽頭部門諮詢函證e信業務。

(i) Letter e-mail
1, signing agreement, client vs. e-mail application from API or my corporate network to the API accounting firm to access the ABI access model.
2, letter from the certificate department to the accounting firm to support the ABI access model, application from API to my own audit system, request for a letter from the accounting firm to my firm to sign the Electronic Letter of Credit agreement and complete the technical match.
, letter from the client to the accounting firm to apply for an API access model to the accounting firm.

　　（二）通過中國銀行業協會銀行函證區塊鏈服務平臺向我行發函
　　1、簽署協議
　　會計師事務所與中國銀行業協會簽署函證區塊鏈平臺服務協議，簽署風險知情書。
　　2、業務諮詢
　　對銀行函證區塊鏈服務平臺接入流程、收發函流程的相關諮詢，請聯繫中國銀行業協會；其他銀行詢證函業務諮詢請聯繫95588；關於被函證單位授權的相關諮詢，請聯繫被函證單位開戶行。

(ii) Sending to me a letter
1 through the Bank of China Association bank letter chain service platform, signing an agreement
, signing a letter of credit agreement between the accounting firm and the Bank of China bank association to sign a letter of credit section chain service agreement, signing an information letter of risk.
2; consulting with the business office
on questions relating to the chain of bank certificate services access process, and receiving and receiving communication procedures, contact the Bank of China; other bank letter of inquiry services to contact the Bank of China bank office; and requesting 95588; and asking about the correspondence of the licensed section of the letter of credit to contact the registered unit opening account.

　　二、紙質詢證函集中辦理方式
　　我行紙質詢證函業務由一級分行函證服務團隊集中處理。

II. The paper-based letter-writing process is centralized
.

　　（一）集中受理要求
　　1、函證服務團隊接受境內會計師事務所郵寄函證，暫不接受其他第三方（非會計師事務所及其與會計師事務所聯合）詢證函、跟函方式詢證函。
　　2、函證服務團隊接受符合《財政部 中國銀保監會關於進一步規範銀行函證及回函工作的通知》（財會〔2020〕12號）、《財政部辦公廳 銀保監會辦公廳關於印發<銀行函證及回函工作操作指引>的通知》（財辦會〔2020〕21號）（以下簡稱“《通知》”）要求的銀行詢證函標準格式（格式一或格式二，推薦格式一來函），採用我行系統自動生成的詢證函標準格式（格式二）回函。
　　3、對於銀行詢證函（格式一），函證單位確定無需函證的項目或具體欄位，應當將該項目或具體欄位的表格用斜線劃掉，不應留白。
　　4、對於銀行詢證函（格式二），函證單位應填寫需要詢證的銀行賬號等相關信息，如銀行存款賬號、銀行借款賬號、“註銷的銀行存款賬戶”及擬查詢的期間等。若詢證函來函僅填寫扣款賬號，回函將僅提供關於扣款賬號的詳細信息，並在第14項“其他”中提示被函證單位的其他賬號。
　　5、函證單位應按照《通知》要求填寫標準格式的《銀行詢證函》，並加蓋被函證單位預留印鑑；提供在註冊會計師行業統一監管平臺填報的地址及聯繫方式；在函證標準格式“本公司謹授權貴行可從本公司××賬戶支取辦理本詢證函回函服務的費用”處填寫扣款賬戶；如同時函證同一企業的多個賬戶，且賬戶的預留印鑑不同，若其中一個賬戶爲扣款賬戶，應加蓋企業扣款賬戶預留印鑑。
　　6、《銀行詢證函》中會計師事務所回函地址、聯繫人、聯繫電話、電子郵箱地址等應當填寫完整，不得空白；一份詢證函只列示一個函證基準日。
　　7、對紙質詢證函中未按上述要求填寫、來函和接受回函的地址未在註冊會計師行業統一監管平臺公示、未明確詢證費用收取、印鑑不符、扣費失敗、詢證函中的賬號非工商銀行19位賬號、信息有誤或缺失等因詢證函不符合規定或無法正常回函的情況，函證服務團隊將予以退回。
　　8、對於暫不在集中處理範圍的詢證函，如驗資業務詢證函；被函證單位在我行賬戶已銷戶等無法出具有效銀行預留印鑑的詢證函；被函證單位在我行沒有可供使用的繳費賬戶的詢證函；安心賬戶、財政賬戶、代發工資內部戶、數字人民幣錢包、託管賬戶、驗資戶、NRA、FTN、財智賬戶卡、商務卡等特殊賬戶詢證函；其他第三方（非會計師事務所及其與會計師事務所聯合）詢證函，函證單位應根據實際情況提供被函證單位的相關說明資料，前往被函證單位開戶行網點辦理銀行詢證函業務。
　　9、函證服務團隊受理的函證事項暫不包括第14項“其他”，對於超出第1-13項的函證事項，請函證單位聯繫被函證單位開戶行網點辦理。

(i) Centrally accept the request for
1, a letter of transmittal from the Statistical Office of the Ministry of Finance, a letter of transmittal from the Statistical Office of the Ministry of Finance, a letter of identification from other third parties (non-Institutional Institute of Statistics and its association with the Statistical Office) and a letter of confirmation of the form of correspondence.
2, a letter of acceptance from the Security Service of the Bank of China, a notice from the Ministry of Finance, a letter of approval of further bank certificates and a letter of return from the Financial Services Commission, a letter of credit from the Office of the Financial Services Office, a letter of credit from the Financial Services Office of the Financial Services Office, a letter of credit for printing & & lt; a letter of credit and a letter of return from the Information Office, a letter of credit card, a letter of credit card from the Bank of the Bank of the Ministry of Finance, a letter of credit card, a letter of credit card from the Ministry of the Ministry of Finance, a letter of credit card of the Public Administration, a letter of the Information of the Information of the Financial Administration, a letter of the Information message of the Information, a letter of the letter of the Information of the Information, a letter of the letter of the Information, a letter of the letter of the letter of the Information, a letter of the letter of the letter of the Information, a letter of the letter of the Information, a letter of the Information, a letter of the letter of the letter of the letter of the Information, a letter of the Information, a letter of the letter of the Information, a letter of the letter of the letter of the Information, a letter of the letter of the letter of the Information, a letter of the Information, a letter of the account of the letter of the account of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter, a letter, a letter, a letter of the account of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of the letter of

　　（二）紙質函證業務諮詢
　　函證單位可通過“工銀融智e信”微信小程序或登錄big5.icbc.com.cn“企業客戶-工銀融智e信-財會審計”自助查詢紙質函證集中處理辦理進度。銀行詢證函業務諮詢、投訴請聯繫95588。函證單位對回函不及時、回函真實性有疑慮的，可向函證服務團隊反映（工作日9:30-11:30、15:00-17:00可受理電話諮詢）。函證單位對回函內容不完整或函證結果有疑慮的，可向被函證單位開戶行反映覈實。

(ii) The documentation unit can centralize the processing of the self-examination certificate through the `Swedish Intelligence Letter' micro-letter program or log it in big5.icbc.com.cn, `Components of Business-Sinceance of Trade and Finance - Audit of Self-Service Letters.

　　（三）紙質函證集中處理服務團隊郵寄地址、聯繫方式
　　請詳見附件《紙質函證集中處理服務團隊信息表》。函證單位請根據此表查找被函證單位開戶行所對應的服務團隊，將《銀行詢證函》郵寄至相關聯繫地址。具體業務辦理標準、營業時間以分行規定爲準。

(iii) The paper-based letter-processing group mailing address, contact details of the service team
can be found in the attached Table for the paper-based certificate-based group handling group information. Please find the service team that is responding to the opening of the account by the documented unit on this form and send the bank letter to the relevant contact address.

　　（四）其他
　　1、詢證函回函第12項“被函證單位存放於銀行業金融機構託管的證券或其他產權文件”不包含被函證單位管理或投資的、由商業銀行託管的金融產品。對於因我行託管金融產品投資的定期存款、保險產品、債權計劃等投資品而保管的上述產品的實物憑證，函證單位可向上述產品的存款銀行、產品發行人或登記人進行函證。
　　2、對於詢證函來函1至13項中屬於被函證單位、但函證單位未填列的賬號，詢證函回函第14項“其他”中將予以提示，由函證單位自主決定是否需要進一步函證。

(iv) Other
1, letter of reply No. 12, “Certificate or other property documents held in the custody of a banking financial institution” does not include financial products that are managed or invested by a certified financial unit. For goods that are held in the custody of investments in financial products for which I have entrusted funds, such as term deposits, insurance products, debt rights schemes, etc., the certificate of proof may be submitted to the depositary bank, issuer or registrar of the above-mentioned products.
2, in respect of accounts belonging to the certified unit in letters 1 to 13 of the letter of inquiry, but not filled in by the letter of credit, the letter of return will be referred to in item 14 “Other” of the letter, which will be left to the Unit for its own decision as to whether further evidence is needed.

　　三、費稅標準
　　請參照中國工商銀行服務價目表。通過“中國工商銀行官網-常用查詢-服務價目表”進入。函證單位一份來函中填寫的賬號屬於同一客戶、同一開戶行網點的，按一份函證計算費用。

iii. Tax criteria
refer to China's business and banking services list. Entered via the China Business and Banking Officer's Network - Common Query - Service Price List.

　　四、回函用章
　　電子詢證函和集中處理的紙質詢證函回函加蓋被函證單位開戶行的“業務專用章”（電子章）。

IV. Reply with e-mail and centralized paper-based letter-back with an “operational seal” for the opening of the certificate unit.