Newsletter
中国法律动态(201001)
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全国人大常务委员会通过《中华人民共和国侵权责任法》 | ||||||||
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2009年12月26日，全国人大常务委员会通过《中华人民共和国侵权责任法》（下称〝侵权责任法〞），将于2010年7月1日起实施。 侵权责任法的立法重点有：
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Standing Committee of National People’s Congress Issued Tort Liability Law of PRC | ||||||||
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On December 26, 2009, the
Standing Committee of the National People’s Congress issued Tort Liability Law of
the PRC (the “Law”), which will take effect as of July 1, 2010. The major points of the Law are outlined below:
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国务院发布《外国企业或者个人在中国境内设立合伙企业管理办法》 | ||||||||
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国务院于2009年11月25日发布《外国企业或者个人在中国境内设立合伙企业管理办法》（下称“《办法》”），并于2010年3月1日起实施。 《办法》规定，2个以上外国企业或者个人，以及外国企业或者个人与中国的自然人、法人和其他组织可以在中国境内设立合伙企业。外国企业或个人在中国境内设立合伙企业可以直接向企业登记机关登记，不需要经商务主管部门批准，但在申请登记时需要提交符合外商投资产业政策的说明。 如果外国企业或者个人在中国境内设立合伙企业涉及须经政府核准的投资项目的，需要依照国家有关规定办理投资项目核准手续。 此外，根据《办法》，国家对外国企业或者个人在中国境内设立以投资为主要业务的合伙企业另有规定的，依照其规定。故外国基金设立以投资为主要业务的合伙企业还需未来出台相关法规方能进行操作。 |
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State Council issued Measures for Administration of Establishment of Partnerships by Foreign Enterprises or Individuals in China | ||||||||
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The State Council, on November 25, 2009, issued the Measures for Administration of Establishment of Partnerships by Foreign Enterprises or Individuals in China (the “Measures”), which will take effect as of March 1, 2010. The Measures stipulate that two or more foreign enterprises or individuals, as well as foreign enterprises or individuals (collectively, the “Foreign Parties”) and Chinese individuals, legal entities and other organizations are allowed to establish partnerships in China. Foreign Parties can establish partnerships in China by registering directly at the relevant Administration for Industry and Commerce, without prior approval by the relevant authority of Commerce. However, a statement explaining compliance with foreign investment policies needs to be submitted when applying for registration. If Foreign Parties set up partnerships in China involving investment projects that require governmental approval, relevant approval procedures shall be implemented according to relevant laws and regulations. In addition, under the Measures, if partnerships established by Foreign Parties in China for engaging primarily in investment are subject to other regulations, such other regulations shall apply. Therefore, the establishment of partnerships engaging primarily in investment by foreign funds shall only be operable after relevant laws and regulations are implemented in the future. |
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中国银监会发布《商业银行投资保险公司股权试点管理办法》 | ||||||||
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中国银监会于2009年11月5日发布了《商业银行投资保险公司股权试点管理办法》（下称“《办法》”），并于公布之日起实施。 《办法》规定，商业银行投资入股保险公司的试点方案由监管部门报请国务院批准确定，每家商业银行只能投资一家保险公司。 《办法》亦规定，申请银行须具备较为完善的公司治理结构和健全的内部控制及管理制度，风险管理有效，业务经营稳健，近三年没有重大违法违规问题或重大操作风险案件，其董事会成员中应具有熟知保险业务经营和风险管理的人员。 另外，由于监管部门要求，在计算资本充足率时，商业银行投资保险公司的资本投资应从商业银行资本金中全额扣除。因此，《办法》提出，拟投资保险公司的商业银行的资本充足率，应保证在扣除拟投资额后符合监管标准。 |
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China Banking Regulatory Commission issued Provisional Measures for Administration of Investments in Insurance Companies by Commercial Banks | ||||||||
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The China Banking Regulatory Commission, on November 5, 2009, issued the Provisional Measures for Administration of Investments in Insurance Companies by Commercial Banks (the “Measures”), effective as of the same day. The Measures stipulate that the pilot program for commercial banks to invest in the shares of insurance companies shall be submitted by the regulatory authorities to the State Council for approval, and that each commercial bank can only invest in one insurance company. The Measures also stipulate that the bank applicant must have a more complete corporate governance structure, sound internal control and management system, effective risk management and stable business operation. Moreover, the bank applicant may not have any material violation of law and regulations or major incident of operational risk, and its board of directors shall consist of members who are familiar with the business operation and risk management of insurance companies. In addition, as required by regulatory authorities, in the calculation of capital adequacy rate, capital investment in insurance companies by commercial banks shall be fully deducted from the capital of such commercial banks. Therefore, the Measures require that the capital adequacy ratio of commercial banks, after deducting the amount to be invested in insurance companies, be in line with regulatory standards. |
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国家税务总局发布《关于企业年金个人所得税征收管理有关问题的通知》 | ||||||||
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2009年12月10日，国家税务总局发布《关于企业年金个人所得税征收管理有关问题的通知》（“《通知》”），自发布之日起生效。 企业年金，指企业及其职工按照《企业年金试行办法》的规定，在依法参加基本养老保险的基础上，自愿建立的补充养老保险。企业年金的个人缴费部分，不得在个人当月工资、薪金计算个人所得税时扣除。企业年金的企业缴费计入个人账户的部分是个人因任职或受雇而取得的所得，属于个人所得税应税收入，由企业在缴费时代扣代缴。设立企业年金计划的企业，应按照个人所得税法和税收征收管理法的有关规定，实行全员全额扣缴明细申报制度。对个人取得《通知》规定之外的其他补充养老保险收入，应全额并入当月工资、薪金所得依法征收个人所得税。 |
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State Administration of Taxation issued Circular on Relevant Issues Regarding Taxation of Individual Income Tax Derived from Enterprise Pension | ||||||||
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On December 10, 2009, the State Administration of Taxation issued the Circular on Relevant Issues Regarding Taxation of Individual Income Tax Derived from Enterprise Pension (the “Circular”), effective as of the same day. The enterprise pension refers to the supplementary pension system established voluntarily in addition to the basic statutory pension pursuant to the “Interim Measures for Enterprise Pension”. When calculating taxable income, the part of the enterprise pension paid by individuals themselves shall not be deducted from the taxable salaries or wages in any month. The part of the enterprise pension paid by the employers and included into the individual account is the income of the individual derived from its employment and is therefore taxable as individual income, which shall be withheld and paid as tax by the employer. The enterprises implementing the enterprise pension plan shall abide by the reporting system to declare the details of withholding tax for all employees and in full amount according to the relevant laws and regulations governing individual tax and tax levy. Any additional pension income received by individuals other than the enterprise pension stipulated in the Circular shall be included into the salaries or wages in full amount of the relevant month and taxed as individual income tax in accordance with relevant laws. |
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国家外汇管理局发布《关于进一步完善个人结售汇业务管理的通知》 | ||||||||
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2009年11月25日，国家外汇管理局发布《关于进一步完善个人结售汇业务管理的通知》（“《通知》”），以遏制个人以分拆等方式规避个人持有外汇限额监管。《通知》自下发之日起执行。 《通知》中所称个人分拆结售汇行为指：（一）境外同一个人或机构同日、隔日或连续多日将外汇汇给境内5个以上（含，下同）不同个人，收款人分别结汇。（二）5个以上不同个人同日、隔日或连续多日分别购汇后，将外汇汇给境外同一个人或机构。（三）5个以上不同个人同日、隔日或连续多日分别结汇后，将人民币资金存入或汇入同一个人或机构的人民币账户。（四）个人在7日内从同一外汇储蓄账户5次以上（含）提取接近等值1万美元外币现钞；或者5个以上个人同一日内，共同在同一银行网点，每人办理接近等值5,000美元现钞结汇。（五）同一个人将其外汇储蓄账户内存款划转至5个以上直系亲属，直系亲属分别在年度总额内结汇；或者同一个人的5个以上直系亲属分别在年度总额内购汇后，将所购外汇划转至该个人外汇储蓄账户。（六）其他通过多人次、多频次规避限额管理的个人分拆结售汇行为。 银行发现符合上述个人结售汇行为特征的，如能够确认为分拆结售汇行为的，不予办理；如无法直接确认的，银行按照外汇收支真实性审核原则办理。 |
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State Administration of Foreign Exchange issued Circular on Further Improvement of Regulation on Foreign Exchange Settlement by Individuals | ||||||||
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On November 25, 2009, the State Administration of Foreign Exchange issued the Circular on Further Improvement of Regulation on Foreign Exchange Settlement by Individuals (the “Circular”), effective as of the same day. The Circular was issued in order to prohibit individuals from circumventing the supervision on foreign exchange quota of individuals by way of splitting. The splitting of foreign exchange settlement in the Circular refers to the following circumstances: (i) one overseas individual or entity makes remittances of foreign funds to 5 or more individuals on the same day, every other day, or on several consecutive days, who settle the foreign funds separately; (ii) 5 or more individuals remit foreign funds to one overseas individual or entity after such individuals separately purchase foreign funds on the same day, every other day or on several consecutive days; (iii) 5 or more individuals deposit or remit RMB funds into the RMB account of one individual or entity after such individuals separately settle the foreign exchange funds on the same day, every other day or on several consecutive days; (iv) an individual withdraws foreign currency in cash from one foreign exchange savings account for 5 times or more within 7 days in the total sum equivalent to approximately US$10,000; or 5 individuals or more settle foreign exchange funds equivalent to approximately US$5,000 respectively in cash on the same day at the same branch of a bank; (v) one individual transfers the savings in his/her foreign exchange savings account to 5 immediate relatives or more, who settle such foreign exchange funds within their respective annual foreign exchange quota separately; or 5 or more immediate relatives of one individual transfer the foreign exchange funds to such individual’s foreign exchange savings account after they purchase foreign exchange funds within their respective annual foreign exchange quota; and (vi) other splitting of foreign exchange settlement by individuals through multiple transfers to or by multiple persons for the purpose of circumventing the regulation of individual foreign exchange quota. If the banks discover the features of the above foreign exchange settlement by individuals and are able to confirm that such settlement constitutes a splitting of foreign exchange settlement, they shall refuse to handle such settlement; if the banks are unable to directly confirm whether the foreign exchange settlement constitutes a splitting of foreign exchange settlement, they shall handle such settlement by reference to the principle for reviewing authenticity of foreign exchange settlement. |
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广电总局发布《关于电视购物频道建设和管理的意见》 | ||||||||
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2009年12月10日，广电总局发布《关于电视购物频道建设和管理的意见》（“《意见》”）。 《意见》对电视购物频道的设立许可规定了严格控制总量的原则，对电视购物时段也做了明确的时间限制。《意见》明确了电视购物频道及电视购物时段的设立、调整、变更等审批备案事项的流程及范围。 《意见》规定播出机构在严格掌握购物频道所有权和节目编排、审查、播出权的前提下，可将购物频道的商品开发、节目制作、信息管理、呼叫中心、物流配送、售后服务等经营性业务剥离，与符合要求的国有、民营机构组建由播出机构控股的购物经营企业，其中呼叫中心、物流配送、售后服务等业务，也可以合同方式委托给专业机构经营。《意见》在第十四条重申了播出机构须严格掌控电视购物的经营主导权，不得以购物频道资源作价入股或作为合作条件，不得以收取节目审查费、播出费和频道占用费等方式，变相出租、转让购物频道。上述规定将对今后的电视购物产业的商业模式产生重大影响。 |
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State Administration of Radio, Film and Television issued Opinion on Establishment and Regulation of TV Shopping Channels | ||||||||
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The State Administration of Radio, Film and Television issued the Opinion on Establishment and Regulation of TV Shopping Channels (the “Opinion”) on December 10, 2009. The Opinion sets up the principles of strict quantity control regarding the permits for establishment of TV shopping channels, and limits the broadcasting time for TV shopping programs. The Opinion clarifies the reviewing procedure and scope regarding the establishment, adjustment and alteration of TV shopping channels and the broadcasting time of the TV shopping programs. The Opinion stipulates that, on the premise that a broadcasting institution strictly controls the ownership of the TV shopping channel and the right to produce, censor and broadcast the programs, the broadcasting institution may spin off the operational business including product development, program production, information administration, call center, logistics and distribution and after-sale services, and set up a TV shopping enterprise with qualified state-owned or private enterprises with the broadcasting institution holding majority shares. Professional organizations can be engaged to operate the call center, logistics and distribution and after-sale services through contractual arrangements. Article 14 of the Opinion reaffirms that the broadcasting institutions shall strictly hold the dominance in the management of TV shopping business. The broadcasting institutions shall not use the resources of the shopping channel as in-kind capital contribution or as the consideration for cooperation, and shall not rent or transfer the shopping channel in a disguised way through charging program review fees, broadcasting fees and fees for use of channel. The above provisions will have a significant impact on the business model of TV shopping channels in the future. |
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最高人民法院发布《关于审理民事级别管辖异议案件若干问题的规定》 | ||||||||
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最高人民法院于2009年11月12日发布《关于审理民事级别管辖异议案件若干问题的规定》（下称“《规定》”），并自2010年1月1日起实施。 根据《规定》，被告在提交答辩状期间提出管辖权异议，认为受诉法院违反级别管辖规定的，受诉法院应当审查，并自受理异议之日起15日内作出裁定。 根据《规定》，提交答辩状期间届满后，原告增加诉讼请求致使案件标的额超过受诉法院级别管辖的，被告提出管辖权异议，请求上级法院管辖的，受诉法院应当审查，并自受理异议之日起15日内作出裁定。 当事人对级别管辖异议一审裁定不服的，可向上级法院提起上诉，第二审法院应当依法审理并作出裁定。 |
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Supreme People’s Court Issued Provisions on Issues Concerning Trials of Civil Cases with Dispute on Jurisdiction | ||||||||
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On November 12, 2009, the Supreme People’s Court issued the Provisions on Issues Concerning Trials of Civil Cases with Dispute on Jurisdiction (the “Provisions”),
effectively as of January 1, 2010. Under the Provisions, if a defendant raises jurisdictional challenge in the defense, and claims that the court which hears the case is in violation of the rules for determination of jurisdiction between different instances of the court, such court shall review the merits of the claim and makes the decision of the jurisdictional issue within 15 days after the claim is made. The Provisions stipulate that, if the plaintiff increases the amount of the claim after the expiry of the submission of defense, so that the amount claimed exceeds the ceiling amount for maintaining the jurisdiction of the court which hears the case, such court shall review the jurisdictional challenge by the defendant with a claim for shifting the jurisdictional power to a superior court, and shall make a decision within 15 days after such claim is filed. If any party does not accept the decision of the court in the first instance with respect to the jurisdictional challenge, such party may appeal to the superior court, and the superior court shall review the appeal and make a decision in the second instance. |
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商务部发布《经营者集中申报办法》及《经营者集中审查办法》 | ||||||||
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商务部于2009年11月21日和11月24日分别发布《经营者集中申报法办》（下称“《申报办法》”）及《经营者集中审查办法》（下称“《审查办法》”）两项关于反垄断经营者集中审查的重要程序性规范文件，上述文件于2010年1月1日同时生效。 《申报办法》明确了营业额的范围和计算方式。经营者集中申报的营业额包括相关经营者上一会计年度内销售产品和提供服务所获得的收入，扣除相关税金及其附加。 《申报办法》规定，相同经营者之间在两年内多次实施的未达到《国务院关于经营者集中申报标准的规定》第三条规定的申报标准的经营者集中，应当视为一次集中交易，集中发生时间从最后一次交易算起，该经营者集中的营业额应当将多次交易合并计算。 《审查办法》规定，在审查过程中，商务部可以主动或应有关方面的请求决定召开听证会，调查取证，听取有关各方的意见。举行听证会，可以通知参与集中的经营者及其竞争者、上下游企业及其它相关企业的代表参加，并可以酌情邀请有关专家、行业协会代表、有关政府部门的代表以及消费者代表参加。 《审查办法》亦规定，在审查过程中，为消除或减少经营者集中具有或者可能具有的排除、限制竞争的效果，参与集中的经营者可以提出对集中交易方案进行调整的限制性条件。 根据经营者集中交易具体情况，限制性条件可以包括如下种类： （一）剥离参与集中的经营者的部分资产或业务等结构性条件；（二）参与集中的经营者开放其网络或平台等基础设施、许可关键技术（包括专利、专有技术或其他知识产权）、终止排他性协议等行为性条件；（三）结构性条件和行为性条件相结合的综合性条件。 |
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Ministry of Commerce Issued Measures on Reporting of Combined Businesses Concentration and Measures on Review of Combined Businesses Concentration | ||||||||
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On November 21 and November 24, 2009, the Ministry of Commerce (“MOC”)
respectively issued the Measures on Reporting of Combined Businesses Concentration
(the “Reporting Measures”) and the Measures on Review of Combined
Businesses Concentration (the “Review Measures”), both effective as of January 1, 2010. The Reporting Measures clarify the scope and calculation method of the turnover. Turnover of the combined businesses concentration to be reported shall include the income of the businesses arising from sale of products and provision of services in the previous fiscal year, less the relevant taxes and the surtaxes. The Reporting Measures stipulate that several concentrations implemented by the same businesses within two years which do not meet the reporting thresholds as set forth in Article 3 of the State Council’s “Regulations Governing Reporting Thresholds of Combine Businesses Concentration” shall be deemed as one concentration transaction, and the time when concentration takes place shall be form the last transaction. The turnovers of such combined businesses concentration shall be calculated by consolidating the multiple transactions. Review Measures stipulate that, during the reviewing process, MOC may on its own initiative or upon request by relevant parties convene hearings, investigate or collect evidence, and hear the opinions of relevant parties. When convening a hearing, MOC may inform the representatives of the businesses participating in the concentration and their competitors, upstream and downstream companies and other relevant enterprises to attend, and, where appropriate, may invite relevant experts and the representatives of associations of various industries, relevant government agencies and consumers. Review Measures also stipulate that, during the reviewing process, the businesses participating in the concentration may propose restrictive conditions to modify the transaction plan of the concentration so as to eliminate or reduce its actual or potential effect of excluding or restricting competition which is brought or may be brought by the combined businesses concentration. Based on the specific conditions of the transactions of the combined businesses concentration, the restrictive conditions may include the following: (1) conditions on business structure, such as the spin-off of a portion of the assets or business of the business operators participating in the concentration; (2) conditions on business practice, such as providing access to the infrastructure of internet and platform, key expertise (including patents, know-how and other intellectual property rights) and termination of exclusive agreement by the business participating in the concentration; (3) comprehensive conditions, combining the conditions on business structure and business practice. |
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