Legal analysis: The subjects that need to declare balance of payments statistics mainly include China residents and non-China residents who have economic transactions in China, China residents include individuals and institutions, and non-China residents include overseas individuals and institutions. When China residents and China non-residents receive and pay foreign-related funds through domestic banks, they need to report the balance of payments statistics through the handling bank. Foreign-related receipts and payments refer to the overseas receipts and payments of China residents and non-residents through domestic banks, and the domestic receipts and payments of China residents and non-residents through domestic banks.

Legal basis: methods for reporting balance of payments statistics.

Article 6 The statistical declaration of balance of payments shall be based on the principle of the declaration of trade subjects, and the methods of indirect declaration and direct declaration, single declaration and regular declaration shall be adopted.

Article 7 China residents and non-China residents who have economic transactions in China shall timely, accurately and completely declare the balance of payments information in accordance with the regulations.

Article 8 Where domestic residents conduct transactions with overseas residents through domestic financial institutions, they shall report the transaction contents to the State Administration of Foreign Exchange or its branches through domestic financial institutions.

Article 9 Domestic institutions providing services such as registration, settlement and custody, and dealers engaging in overseas securities, futures and options trading on their own account or on behalf of their clients shall report their overseas transactions and corresponding income, expenses and dividends to the State Administration of Foreign Exchange or its branches.