法律新闻

NEWS LETTER

2015年1月新闻摘要

Summary

●《企业裁减人员规定(征求意见稿)》公开征求意见
Regulations on the Reduction of Staff by Enterprises (Draft for Comment) Seeking Comments

《个体工商户个人所得税计税办法》开始施行
Measures for Calculating Individual Income Tax on Individual Businesses Came into Effect


《政府购买服务管理办法(暂行)》11日起施行
Measures for Administration of Government Purchase of Services to Take Effect on 1 January

四部门发文要求做好建筑业工伤保险工作
Four Authorities Call for Improved Work-related Injury Insurance in Construction Industry

《禁止非法生产销售使用窃听窃照专用器材和“伪基站”设备的规定》印发
Provisions on Prohibiting Unlawful Manufacturing, Sale and Use of Eavesdropping, Secret Photographing and "Pseudo Base Station" Equipment Issued

最高院出台司法解释明确审理环境民事公益诉讼案件适用法律若干问题
Judicial Interpretation on Civil Environmental Public Interest Litigation Issued

四部门发布《银行业金融机构协助人民检察院公安机关国家安全机关查询冻结工作规定》
Four Authorities Issue Provisions on Assisting Asset Inquiry and Freezing by Financial Institutions

两部门明确支持文化服务出口等营业税政策
Two Authorities Clarify BT Policies to Support Cultural Services Exports and Other Businesses

《行政和解金管理暂行办法(征求意见稿)》公开征求意见
Interim Measures for Administration of Administrative Settlement Funds under Consultation

国家工商总局就《网络商品和服务集中促销活动管理暂行规定》公开征求意见
SAIC Seeks Comments on Provisions on Administration of Online Mass Promotion of Goods and Services
 

主要内容
Table of Contents
 


Regulations on the Reduction of Staff by Enterprises (Draft for Comment) Seeking Comments
 
On December 31, 2014, the Ministry of Human Resources and Social Security issued the Regulations on the Reduction of Staff by Enterprises (Draft for Comment) (the "Draft") to solicit public comments by January 31, 2015.

The Draft clarifies that the Regulations apply to the circumstances described in Paragraph 1 of Article 41 of the Labor Contract Law where there is a need for an enterprise to lay off 20 or more employees or a number of employees which is less than 20 but accounts for more than 10% of the total workforce.
 
The Draft specifies that where the legitimate circumstances for an enterprise to lay off employees occur, prior to laying off employees, the enterprise may consult with the labor union or employees' representatives and adopt measures such as job-transfer training, skills upgrading training, wage adjustments and job rotation in an effort to achieve no layoffs or fewer layoffs. Enterprises who adopt effective measures to achieve no layoffs or fewer layoffs and stabilize job positions for their employees shall be given subsidies for job stabilization by the human resources and social security authorities in accordance with the relevant state regulations. Further, the Draft also provides that where the enterprise does not explain the situations to the labor union or all the employees or listen to their opinions within 30 days in advance, the labor union or employees have right to request the enterprise to re-process.
 


Measures for Calculating Individual Income Tax on Individual Businesses Came into Effect

The State Administration of Taxation released the Measures for the Calculation of Individual Income Tax on Individual Businesses (the "Measures"), which took effect on January 1, 2015.

The new Measures clarify that with reference to the difficulty of separating the expenses of the business operation of an individual business from expenses of personal and family livings, 40% of such expenses shall be deemed expenses relevant to the business operation and can be deducted. In the meantime, the part of the advertising expenses and business publicity expenses in direct connection with the business operations incurred by an individual business in a taxable year that does not exceed 15% of sales (business) revenue of the current year can be deducted on an actual basis; and any amount in excess thereof can be deducted in subsequent taxable years. In addition, the Measures increase the support for research and development (R&D) investment of individual businesses, and lift the pre-tax deduction value standard on a single device for R&D purposes from CNY50,000 to CNY100,000.


Measures for Administration of Government Purchase of Services to Take Effect on 1 January

The Ministry of Finance, the Ministry of Civil Affairs and the State Administration for Industry and Commerce have jointly issued the Measures for the Administration of Government Purchase of Services (Interim)(the "Measures"), with effect as of January 1, 2015.

The Measures specify that government bodies which conduct the purchase of services include administrative authorities at all levels and public institutions with administration functions. CCP organs, as well as mass organizations included in the administrative system and funded by public finance, in their provision of public service and performance of their own duties to society, may conduct purchase of services as needed in accordance with the Measures. The Measures also specify that the undertaking bodies regarding the governmental purchasing of services include social organizations with registration in registration administration department or without it under approval of the State Council, public institutions which shall be classified as Public Class II or transformed into enterprises, enterprises and organizations with registration in authorities of administration for industry and commerce or industrial administration departments and other social participants.


Four Authorities Call for Improved Work-related Injury Insurance in Construction Industry

Four authorities including the Ministry of Human Resources and Social Security have jointly issued the Opinions on Further Improving the Work-related Injury Insurance in the Construction Industry (the "Opinions") on Dec 29, 2014.

The Opinions clarify that, where the employees of construction company are relatively regular, the company shall buy the work-related injury insurance for the employees; if an employer is unable to buy insurance for construction workers employed in a construction project, especially for migrant workers, the project shall participate in the work-related injury insurance plan and the formalities for the work-related injury insurance can be handled with priority among other types of social insurance. Under the Opinions, if a construction project is not covered by the work-related injury insurance and an employee has a work-related accident, his/her employer shall pay work-related insurance benefits, and the general contractor and construction entity shall undertake joint and several liability; if the employer fails to pay, the work-related injury insurance funds shall be used to pay the employee first, and then the employer and the general contractor and construction entity undertaking the joint and several liability shall repay; if they fail to do so, the social insurance agency has recourse against them under the law.
 


Provisions on Prohibiting Unlawful Manufacturing, Sale and Use of Eavesdropping, Secret Photographing and "Pseudo Base Station" Equipment Issued

The State Administration for Industry and Commerce, the Ministry of Public Security and the General Administration of Quality Supervision, Inspection and Quarantine have jointly issued the Provisions on Prohibiting the Unlawful Manufacturing, Sale and Use of Devices Dedicated to Eavesdropping or Secret Photographing and of "Pseudo Base Station" Equipment (the "Provisions") on Jan 6.

The Provisions stress that natural persons, legal persons and other organizations are prohibited from unlawfully manufacturing, selling or using devices dedicated to eavesdropping or secret photographing and "pseudo base station" equipment. The Provisions provide definition of the aforementioned devices dedicated to eavesdropping or secret photographing and "pseudo base station" equipment.

Under the Provisions, where the unlawful manufacturing or sale of devices dedicated to eavesdropping or secret photographing and of the "pseudo base station" equipment does not constitute a crime, the offender shall be ordered by the competent quality supervision authority to cease the manufacturing or sale thereof, and shall be fined in the sum of no more than CNY30,000. Where the provision of advertising design, production, agency or release for the unlawful sale of devices dedicated to eavesdropping or secret photographing and of the "pseudo base station" equipment does not constitute a crime, the offender shall be fined by the competent industry and commerce authority in the sum of no more than CNY30,000. Where the illegal use of devices dedicated to eavesdropping or secret photographing and of the "pseudo base station" equipment does not constitute a crime, it shall be ordered to stop by the public security authority.  Where they are used in non-business activities, the offender shall be fined in the sum of no more than CNY1, 000. Where they are used in business activities, if there are illegal gains, the fine shall be no more than 3 times the illegal gains with maximum of the fine being CNY30,000, and if there are no illegal gains, the fine shall be no more than CNY10,000.
 


Judicial Interpretation on Civil Environmental Public Interest Litigation Issued

On January 6, the Supreme People's Court issued the Interpretation on Several Issues concerning the Application of Law in the Hearing of Civil Environmental Public Interest Lawsuits (the "Interpretation") for implementation as of January 7, 2015.

The Interpretation further specifies the essential elements that constitute a plaintiff's right as principal and provides no regional restrictions on the places allowed for social organizations to bring lawsuits, stipulating that as long the purpose and scope of operations of such organizations are to safeguard public interests and engage in public benefit activities concerning environmental protection as specified in their articles of association, they are permitted to bring civil environmental public interest lawsuits.

The Interpretation clarifies that in principle, civil environmental public interest lawsuits should fall under the jurisdiction of the people's courts above the intermediate level, but some of such cases may be handed down to be heard by the people's courts at a lower level by means of a case-specific designation. The Interpretation also specifies that concentration of cross-administrative-region jurisdictions may be conducted based on hydrographic or ecological zoning and the high people's courts may designate some of the intermediate people's courts to conduct first-instance hearings of civil environmental public interest lawsuits. Moreover, the Interpretation specifies that where unfavorable facts or evidence are admitted by the plaintiff which is deemed harmful to public interest by the people’s court, the people’s court shall not recognize such facts or evidence; it also specifies that people’s court shall not accept counterclaim raised by the defendant in civil environmental public interest lawsuits.
 


Four Authorities Issue Provisions on Assisting Asset Inquiry and Freezing by Financial Institutions

The China Banking Regulatory Commission, the Supreme People's Procuratorate, Ministry of Public Security and Ministry of State Security have jointly released the Provisions on Assisting the People's Procuratorates, Public Security Authorities and State Security Organs with Asset Inquiry and Freezing by Banking Financial Institutions (the "Provisions"), which took effect on January 1, 2015.

The Provisions propose extensively using advanced information technologies and taking advantage of new approaches such as cross-region collaborative inquiry, extensive integrated inquiry and inter-office collaborative inquiry to improve the inquiry efficiency of assets involved in cases. In the meantime, a two-tier fast inquiry and freezing mechanism (i.e. network inquiry and control mechanism) should be established gradually. In addition, the Provisions set out clear and practical procedures for the inquiry and freezing by criminal investigation bodies. Banking financial institutions can only assist inquiring about information relating to assets involved in cases and are not permitted to inquire about or freeze assets or accounts in violation of legal procedures or outside the scope.
 


Two Authorities Clarify BT Policies to Support Cultural Services Exports and Other Businesses

The Ministry of Finance and the State Administration of Taxation have jointly released the Circular on the Business Tax Policies for Supporting Cultural Services Exports and Other Businesses (the "Circular"), with effect as of 1 January 2015.

The Circular states that the relics or historic sites restoration and protection services and the traditional healthcare medical services which are included in the list of national intangible cultural heritage which are provided by taxpayers to overseas entities or individuals outside China shall be exempted from business tax ("BT"). The Circular also clarifies that elderly care institutions which provide daily care, rehabilitation nursing, mental care, entertainment and other related services to the elderly shall be exempted from BT. The said elderly care institutions refer to various elderly care institutions which are established in accordance with the Measures for Licensing the Establishment of Elderly Care Institutions and are registered in accordance with the law, and which provide centralized residence and care services to the elderly.
 


Interim Measures for Administration of Administrative Settlement Funds under Consultation

On 9 January, the China Securities Regulatory Commission and the Ministry of Finance issued the Interim Measures for the Administration of Administrative Settlement Funds (Draft for Comment) (the "Draft") for public comment by 24 January.

According to the Draft, the administrative settlement funds are funds submitted by administrative counterpart as stipulated in administrative settlement agreement that is reached by it and the China Securities Regulatory Commission regarding handling of illegal acts made by the administrative counterpart. The administrative settlement funds shall follow separate account principle and shall be used exclusively for compensating investors with respect to loss investors suffer from administrative counterpart’s acts.

The Draft reflects the protection of the interests of investors, specifying that China Securities Investor Protection Fund Co., Ltd. ("SIPF") shall serve as a third-party administrative agency responsible for the administration and use of the administrative settlement funds, and the SIPF shall administer the administrative settlement funds in separate accounts to ensure the safety of the funds. Meanwhile, the Draft provides that the SIPF shall be responsible for the formulation and execution of the administrative settlement fund compensation plans, and shall, in the formulation of such plans, focus on the losses of individual investors, and make appropriate compensation arrangements for individual and institutional investors based on the specific circumstances of each case.
 


SAIC Seeks Comments on Provisions on Administration of Online Mass Promotion of Goods and Services

On January 6, the State Administration for Industry and Commerce ("SAIC") released the Interim Provisions on the Administration of the Online Mass Promotion of Goods and Services (Draft for Comment) (the "Draft") for public comment by February 5, 2015.

The Draft specifies the obligations of online mass promotion organizers. Online mass promotion organizers shall examine and verify the identities of online mass promotion operators. Meanwhile, online mass promotion organizers may not adopt standard clauses or set out unfair or unreasonable provisions under which consumers' rights are excluded or restricted, business operators' liability is reduced or exempted, or consumers' liability is increased, such as the provisions stating that no deposit is to be refunded, the return of goods without reasons within seven days is not applicable to goods on pre-sale, the determination of whether the goods are in good condition is subject to the interpretation of online mass promotion operators themselves, and the provisions under which the conditions for restricting the return of goods are increased.

The Draft prohibits online mass promotion operators from carrying out promotional activities by the following means: the product name, place of origin, specification, product grade, product quality, service items, or other content in relation to the goods or services is not in conformity with the actualities; the product name or quantity of gifts or free services provided for promotional purposes is not labelled in strict accordance with the facts; or the promotional gifts are fake or inferior commodities.


《企业裁减人员规定(征求意见稿)》公开征求意见
 
 
2014年12月31日,人力资源和社会保障部公布《企业裁减人员规定(征求意见稿)》,并于2015年1月31日前公开向社会征求意见。


意见稿明确,企业出现劳动合同法第四十一条第一款规定的情形,裁减20人以上或者裁减不足20人但占企业职工总数10%以上的人员的,适用本规定。
 
 

 
意见稿规定,企业出现法定可以裁员情形的,可以在裁员前与工会或者职工代表协商,采取转岗培训、技能提升培训、调整工资、轮流上岗等措施尽量不裁员或者少裁员。对采取有效措施不裁员、少裁员,稳定就业岗位的企业,人力资源社会保障部门按照国家有关规定给予稳定岗位补贴。同时,意见稿规定,企业裁减人员未履行提前30日向工会或者全体职工说明情况或者未听取工会或者职工意见的程序的,工会或者职工有权要求企业重新处理。








 


《个体工商户个人所得税计税办法》开始施行


国税总局发布了《个体工商户个人所得税计税办法》(下称新《计税办法》),自2015年1月1日起实施。



新《计税办法》明确,对于个体工商户生产经营与个人、家庭生活混用难以分清的费用,其40%视为与生产经营有关费用,准予扣除。同时,个体工商户每一纳税年度发生的与其生产经营活动直接相关的广告费和业务宣传费不超过当年销售(营业)收入15%的部分,可以据实扣除;超过部分,准予在以后纳税年度结转扣除。另外,新《计税办法》还加大了对个体工商户研发投入的支持力度,将用于研发的单台设备一次性税前扣除的价值标准由5万元提高到10万元。







 


《政府购买服务管理办法(暂行)》1月1日起施行


财政部、民政部、工商总局联合印发《政府购买服务管理办法(暂行)》(以下简称《办法》),并自2015年1月1日施行。




《办法》明确,政府购买服务的主体是各级行政机关和具有行政管理职能的事业单位。党的机关、纳入行政编制管理且经费由财政负担的群团组织向社会提供的公共服务以及履职服务,可以根据实际需要,按照《办法》规定实施购买服务。《办法》规定承接政府购买服务的主体包括在登记管理部门登记或经国务院批准免予登记的社会组织、按事业单位分类改革应划入公益二类或转为企业的事业单位,依法在工商管理或行业主管部门登记成立的企业、机构等社会力量。







 


四部门发文要求做好建筑业工伤保险工作


12月29日,人力资源社会保障部等四部门发布《关于进一步做好建筑业工伤保险工作的意见》(下称《意见》)。



《意见》明确,建筑施工企业对相对固定的职工,应按用人单位参加工伤保险;对不能按用人单位参保、建筑项目使用的建筑业职工特别是农民工,按项目参加工伤保险,并可在各项社会保险中优先办理参加工伤保险手续。根据《意见》,未参加工伤保险的建设项目,职工发生工伤事故,依法由职工所在用人单位支付工伤保险待遇,施工总承包单位、建设单位承担连带责任;如上述单位不支付,由工伤保险基金先行支付,用人单位和承担连带责任的施工总承包单位、建设单位应当偿还;不偿还的,由社会保险经办机构依法追偿。









 


《禁止非法生产销售使用窃听窃照专用器材和“伪基站”设备的规定》印发


1月6日,国家工商行政管理总局、公安部、国家质量监督检验检疫总局联合印发《禁止非法生产销售使用窃听窃照专用器材和“伪基站”设备的规定》(以下简称《规定》)。





《规定》强调,禁止自然人、法人及其他组织非法生产、销售、使用窃听窃照专用器材和“伪基站”设备。《规定》对窃听窃照专用器材、“伪基站”设备作出了界定。





《规定》明确,非法生产、销售窃听窃照专用器材、“伪基站”设备,不构成犯罪的,由质量技术监督部门责令停止生产、销售,并处以3万元以下罚款。为非法销售窃听窃照专用器材、“伪基站”设备提供广告设计、制作、代理、发布,不构成犯罪的,由工商行政管理部门对广告经营者、广告发布者处以3万元以下罚款。对非法使用窃听窃照专用器材、“伪基站”设备行为,不构成犯罪的,由公安机关责令停止使用。对从事非经营活动的,处1000元以下罚款。对从事经营活动,有违法所得的,处违法所得3倍以下罚款,最高不得超过3万元;没有违法所得的,处1万元以下罚款。













 


最高院出台司法解释明确审理环境民事公益诉讼案件适用法律若干问题

1月6日,最高人民法院发布《关于审理环境民事公益诉讼案件适用法律若干问题的解释》(以下简称《解释》),自2015年1月7日起施行。



《解释》对原告的主体资格要件作了进一步明确,对社会组织提起诉讼的地域范围未加限制,规定只要社会组织章程确定的宗旨和主要业务范围是维护社会公共利益,且从事环境保护公益活动的,就可以提起环境民事公益诉讼。






《解释》明确,环境民事公益诉讼原则上应由中级以上人民法院管辖,但部分案件可以通过“一案一指”的方式交给基层人民法院审理。同时,《解释》还规定可以按流域和生态区域实行跨行政区划集中管辖,高级人民法院可以在辖区内确定部分中级人民法院受理第一审环境民事公益诉讼案件。《解释》另外规定,对原告在诉讼过程中承认的对己方不利的事实和认可的证据,人民法院认为损害社会公共利益的,应当不予确认;对被告以反诉方式提出的诉讼请求,人民法院不予受理。









 


四部门发布《银行业金融机构协助人民检察院公安机关国家安全机关查询冻结工作规定》

银监会、最高人民检察院、公安部、国家安全部联合发布《银行业金融机构协助人民检察院公安机关国家安全机关查询冻结工作规定》(以下简称《规定》),自2015年1月1日起施行。





《规定》提出广泛运用现代信息技术,利用跨地区协作查询、大规模集中查询、银行内部协作查询等新方式,全面提升涉案资金查控效率。同时,逐步建立两级快速查询、冻结工作机制(即网络查控机制)。此外,《规定》对刑事侦查机关查询、冻结工作制定了明确、具有可操作性的流程。银行业金融机构协助查询的信息仅限于涉案财产信息,不得违反法定程序和超范围查询、冻结财产和账户。






 


两部门明确支持文化服务出口等营业税政策


财政部、国税总局联合发布《关于支持文化服务出口等营业税政策的通知》(下称《通知》),自2015年1月1日起执行。



《通知》称,纳税人为境外单位或个人在境外提供文物、遗址等的修复保护服务或提供纳入国家级非物质文化遗产名录的传统医药诊疗保健服务免征营业税。《通知》还明确,为收住的老年人提供生活照料、康复护理、精神慰藉、文化娱乐等服务的养老机构免征营业税。其中,养老机构是指依照《养老机构设立许可办法》设立并依法办理登记的为老年人提供集中居住和照料服务的各类养老机构。







 


《行政和解金管理暂行办法(征求意见稿)》公开征求意见


1月9日,证监会、财政部公布《行政和解金管理暂行办法(征求意见稿)》,并于1月24日前公开向社会征求意见。



根据意见稿,行政和解金是指证监会在监管执法过程中,与涉嫌违法违规的行政相对人就涉嫌违法违规行为的处理达成行政和解协议,行政相对人按照行政和解协议约定交纳的资金。行政和解金遵循专户管理的原则进行管理,专门用于补偿投资者因行政相对人行为所受损失。





意见稿体现了对投资者利益的保护,明确由中国证券投资者保护基金公司作为第三方管理机构负责履行行政和解金管理、使用职责,要求保护基金公司对行政和解金进行专户管理,确保行政和解金的安全。同时,意见稿规定由保护基金公司负责制定和执行行政和解金补偿方案,要求保护基金公司在制定行政和解金补偿方案时要重点关注个人投资者的损失,可以结合个案具体情况,对个人投资者和机构投资者的受偿做出妥善安排。






 


国家工商总局就《网络商品和服务集中促销活动管理暂行规定》公开征求意见

1月6日,国家工商总局公布《网络商品和服务集中促销活动管理暂行规定(征求意见稿)》,并于2015年2月5日前向社会公开征求意见。



意见稿明确了网络集中促销组织者的义务。网络集中促销组织者应当对网络集中促销经营者的经营主体身份进行审查和核实。同时,网络集中促销组织者不得采用格式条款,设置订金不退、预售商品不适用七日无理由退货、自行解释商品完好、增加限退条件等排除或者限制消费者权利、减轻或者免除经营者责任、加重消费者责任等不公平、不合理的规定。










意见稿禁止网络集中促销经营者采用下列不正当手段进行促销活动:标示商品的品名、产地、规格、等级、质地或者服务的项目等有关内容与实际不符;为促销所提供的赠品、免费服务不如实标示赠品、免费服务的品名、数量或者赠品为假劣商品。


声明:本刊内容仅供参考,非法律建议。由于依赖本刊信息而引起的任何责任,本所概不承担。如需相关法律咨询,敬请通过封页上的电话或电子邮件地址与本所联系。谢谢! 

This newsletter is for reference only and is not to be used as legal advice. Any liability that may arise from your reliance on the information in this newsletter is expressly disclaimed. If you need legal advice, please contact us by phone or e-mail as shown on the cover page. Thank you.

本所拥有本刊版权! 
All rights reserved.