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国务院办公厅发布《电子信息产业调整和振兴规划》 |
2009年4月15日，国务院办公厅发布了《电子信息产业调整和振兴规划》（简称“《规划》”），为2009至2011年间中国电子信息产业应对国际金融危机的影响提出综合性行动方案。
《规划》对未来三年内电子信息产业的发展提出了具体的目标，并明确产业调整和振兴的主要任务，即确保计算机、电子元器件、视听产品等骨干产业稳定增长，突破集成电路、新型显示器件、软件等核心产业的关键技术，并在通信设备、信息服务、信息技术应用等领域培育新的增长点。《规范》同时提出了具体的政策措施，包括：（一）落实扩大内需措施；（二）加大国家投入；（三）加强政策扶持；（四）完善投融资环境；（五）支持优势企业并购重组；（六）进一步开拓国际市场；及（七）强化自主创新能力建设。各地区应当按照《规范》的要求，结合当地实际情况，制定具体落实方案，确保取得实效。 |
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General Office of State Council issued Plan of Adjustment and Revitalization of
Electronic Information Industry
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On April 15, 2009, the General Office of the State Council issued the Plan of Adjustment
and Revitalization of Electronic Information Industry (the “Plan”),
providing a comprehensive action plan for the electronic information industry for the period
of 2009 to 2011, so as to counteract the impact of the global financial crisis.
The Plan provides specific goals of development for the electronic information industry
in next three years, and major tasks to adjust and revitalize the industry, including:
(i) ensuring stable growth of pillar manufacturing sectors such as computers, electronic
components, audio and video products; (ii) making breakthrough developments in crucial
technologies in core industries such as integrated circuits, new display devices
and software; and (iii) developing new area of growth such as telecommunication
equipment, information services, application of information technologies. The Plan
also provides specific policy measures, including: (i) expanding domestic demands;
(ii) increasing financial contributions from the State; (iii) reinforcing policy
supports; (iv) improving investment and financing environments; (v) supporting market-leader
enterprises in mergers and acquisitions and business restructuring; (vi) exploring
the global markets; and (vii) strengthening capacities for innovation. All regions
shall promulgate specific plans in accordance with the Plan, taking into consideration
particular local situations to ensure that the Plan is put into effect. |
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国税总局发布《关于保税物流中心及出口加工区功能拓展有关税收问题的通知》 |
国税总局于2009年3月18日发布《关于保税物流中心及出口加工区功能拓展有关税收问题的通知》（简称“《通知》”），明确保税物流中心及出口加工区功能拓展相关税收问题。依据《通知》，经国务院同意，国家有关部门批准设立了天津经济技术开发区保税物流中心等23家保税物流中心。境内货物进入保税物流中心的，视同出口，实行出口退（免）税政策；保税物流中心内货物进入境内，视同进口，依据货物的实际状态办理进口报关手续，并按照进口的有关规定征收或免征进口增值税、消费税。该条规定自保税物流中心经国家有关部门联合验收封关之日起执行。
同时，为稳步推进加工贸易转型升级，国家允许出口加工区拓展保税物流功能和开展研发、检测、维修业务，并将另行制定相关的税收管理办法。 |
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State Administration of Taxation issued Circular regarding Tax Issues with respect
to Development of Functions of Bonded Logistics Centers and Export Processing Zones
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On March 18, 2009, the State Administration of Taxation issued the Circular
regarding the Tax Issues with respect to the Development of Functions of Bonded
Logistics Centers and Export Processing Zones (the “Circular”). According to the
Circular, upon the consent of the State Council relevant authorities of the State
approved the establishment of the Bonded Logistics Center of the Economic and Technology
Development District of Tianjin and other 22 bonded logistics centers (“BLCs”).
Any goods that enter into a BLC shall be considered exported, and the tax rebate
or exemption policies shall apply. Any goods that exit from a BLC and enter into
the domestic territory shall be considered imported, for which customs clearance
shall be made based on the actual condition of the goods, and shall be subject to
imposition or exemption of value-added tax and consumption tax in accordance with
relevant regulations. The above provisions shall come into effect on the day the
relevant BLC has been inspected and formally isolated by the relevant authorities
to become a bonded area.
Meanwhile, to steadily transform and upgrade processing trade, the State permits
the export processing zones to develop bonded logistics, research and development,
testing, and maintenance businesses in the export processing zones, of which the
taxation will be subject to regulations to be separately released. |
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证监会发布《关于加强上市证券公司监管的规定》
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证监会于2009年4月3日发布了《关于加强上市证券公司监管的规定》（简称“《规定》”），于公布之日起实施。
《规定》要求首次公开发行、再融资行为和重大资产重组涉及变更持有证券公司5%以上股权的股东、实际控制人的，应经监管部门审批。上市证券公司章程中应载明，任何单位或者个人未经国务院证券监督管理机构批准，持有或者实际控制证券公司5%以上股权的，应当限期改正；改正前，相应股权不具有表决权。
针对上市证券公司信息披露要求，《规定》明确对上市证券公司的年报、风险控制指标变化情况、拟开展新业务或创新业务以及被采取监管措施情况的披露要求。上市证券公司如发生财务状况恶化、拟更换董事长、总经理、监事长和风险控制指标出现特定变化时，上市证券公司应当在指定披露媒体及时公告以履行书面通知全体股东的义务。 |
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China Securities Regulatory Commission issued Regulations
on Administration of Listed Securities Companies
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China Securities Regulatory Commission (“CSRC”) issued the Regulations
on Administration of Listed Securities Companies (“Regulations”)
on April 3, 2009
to take effect on the same day.
The Regulations provide that any initial public offering, refinancing and restructuring
of major assets involving any change of any shareholders holding 5% or more shares
or of any person with de facto controlling power, shall be subject to regulatory
approval. It shall be stipulated in the articles of association of listed securities
companies that, if any company or individual owns or actually controls 5% or more
of its shares without the approval of the securities authority of the State Council,
the situation shall be rectified within a limited time period; any shares at issue
shall have no voting right unless and until the rectification has been duly made.
As for information disclosure by listed securities companies, the Regulations require
that listed securities companies shall disclose annual reports, changes in risk
control indicators, plans to launch or develop new business as well as any regulatory
supervision measures imposed. Listed securities companies shall fulfill their
obligations of disclosure by written notice
to all shareholders and public announcement across
designated media in a timely manner upon deterioration of financial situation, plan
to replace the chairperson of the board, general manager or chief supervisor, or
occurrence of specific changes in risk control indicators. |
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工业和信息化部及国家税务总局发布《关于中小企业信用担保机构免征营业税有关问题的通知》
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工业和信息化部及国家税务总局于2009年3月19日联合发布了《关于中小企业信用担保机构免征营业税有关问题的通知》（简称“《通知》”），其目的是为了更好应对国际金融危机，支持和引导中小企业信用担保机构为中小企业特别是小企业提供贷款担保和融资服务。
《通知》规定满足条件（包括实收资本超过2000万元，担保业务收费不超过同期贷款利率的50%，为工业、农业、商贸中小企业提供的累计担保贷款额占其二年累计担保业务总额的80%以上，单笔800万元以下的累计担保贷款额占其累计担保业务总额的50%以上等条件）的信用担保机构，从事中小企业信用担保或再担保业务取得的收入，3年内免征营业税，免税时间自担保机构向主管税务机关办理免税手续之日起计算。享受3年营业税减免政策期限已满的担保机构，如符合上述免税条件的，可继续申请。 |
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Ministry of Industry and Information Technology and State Administration of Taxation
jointly issued Circular on Exemption of Business Tax for Institutions Providing
Credit Guarantees for Small and Medium-sized Enterprises
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On March 19, 2009, the Ministry of Industry and Information Technology and the State
Administration of Taxation jointly issued the Circular on Exemption of Business
Tax for Institutions Providing Credit Guarantees for Small- and Medium-sized Enterprises
(the “Circular”). The Circular provides supports and guidelines for credit guarantee
institutions providing loan guarantees and financing services for small- and medium-sized
enterprises (“SMEs”), especially for small enterprises in coping with the global
financial crisis.
According to the Circular, for credit guarantee institutions that qualified under
the specified conditions (e.g., paid-in capital of more than RMB20 million, credit
guarantee services at charges less than 50% of the interest rate prevailing at the
same period, the cumulative amount of credit guarantees for SMEs of industrial,
agricultural and trading sectors accounted for 80% or more of the total amount of
credit guarantees for last two years, the cumulative amount of any single credit
guarantee at a value of less than RMB8 million accounted for 50% or more of the
total amount of credit guarantees), their revenues received from credit guarantees
or securities to SMEs will be exempted from business taxes for a period of three
years. The exemption period commences from the date when a credit guarantee institution
completes the tax exemption procedure with the competent tax authorities. Institutions
that have their tax-exemption term matured are allowed to continue applying for
exemption of business tax, provided that the above conditions for tax exemption
are met. |
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财政部和工商总局发布《关于加强以非货币财产出资的评估管理若干问题的通知》
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财政部和工商总局于2009年3月30日联合发布了《关于加强以非货币财产出资的评估管理若干问题的通知》（简称“《通知》”），其目的是为了加强以实物、知识产权、土地使用权等非货币财产出资的评估管理，规范以非货币财产出资评估行为。
《通知》要求应当进行资产评估的情形包括：（一）投资人以非货币财产出资的；（二）在验资或申请工商登记时，验资机构或投资人发现用作出资的非货币财产与评估基准日时的资产状态、使用方式、市场环境等方面发生显著变化，或者由于评估假设已发生重大变化，可能导致资产价值发生重大变化的；（三）法律、行政法规规定的其他需要进行资产评估的事项。
根据《通知》规定，以非货币财产出资评估，投资人应当委托依法设立的资产评估机构进行，并对其所提供的非货币财产的真实性、合法性承担责任。 |
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Ministry of Finance and State Administration of Industry and
Commerce jointly issued Circular on Several Issues regarding Administration of Valuation
on Non-Monetary Properties as Capital Contribution
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On March 30, 2009, the Ministry of Finance and the State
Administration of Industry and Commerce jointly issued the Circular on Several Issues
regarding Administration of Valuation on Non-Monetary Properties as Investment Contribution
(the “Circular”),
in order to strengthen administration and regulation of valuation
of tangible assets, intellectual property
rights, land use rights and other non-monetary
properties as capital contribution.
The Circular stipulates that the property valuation shall be conducted under the
following circumstances: (i) investor makes capital contribution with non-monetary
properties; (ii) upon capital verification or application for business registration,
the capital verification institution or investor discovers any significant change
in the condition of the assets, method for use or market conditions of the non-monetary
properties, comparing with those as of the record date of asset valuation; or the
assumptions of the valuation has changed significantly, which may cause material
change to the value of the properties; or (iii) other circumstances requiring asset
valuation as stipulated by laws or administrative regulations.
According to the Circular, in the event of capital contribution by non-monetary
properties, the investor shall engage a duly established asset valuation institution
to conduct asset valuation, and shall be responsible for the authenticity and legitimacy
of the non-monetary properties contributed. |
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最高人民法院提高侵犯公民人身自由案件赔偿金的日赔偿金标准
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根据《国家赔偿法》第二十六条：侵犯公民人身自由的，每日的赔偿金按照国家上年度职工日平均工资计算。国家统计局于2009年4月9日公布了2008年全国在岗职工年平均工资为人民币29,229元。据此，最高人民法院要求各级人民法院在审理侵犯公民人身自由案件时按照2008年全国在岗职工年平均工资标准执行，即每日赔偿金为人民币111.99元，比上年度增加了人民币12.68元。 |
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Supreme People’s Court raised standard of daily compensation
for infringement on personal liberty of citizens
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According to Article 26 of the Law on State Liabilities, in the event of infringement
on personal liberty of a citizen, the daily compensation shall be calculated based
on the national average daily pay of active workers in the previous year. On April
9, 2009, the National Bureau of Statistics announced that the national average annual
wage of active workers in 2008 was RMB29,229. Accordingly, the Supreme People’s
Court ordered that the people’s courts of all levels shall implement the standard
of daily compensation for infringement on personal liberty of a citizen in line
with the national average annual wage of active workers for the year 2008, which
was RMB111.99 per day (RMB12.68 higher than that of the previous year). |
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最高人民法院开通全国法院被执行人信息查询平台
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通过与银行信贷、工商注册登记、出入境管理、产权管理等职能部门的联动，加重被执行人的失信成本，最高人民法院于
2009年3月30日在最高人民法院网站开通了“全国法院被执行人信息查询”平台(zhixing.court.gov.cn/search)，现阶段可查看的内容为被执行人姓名或名称、身份证号码或组织机构代码、执行法院名称、执行案号、执行标的、案件状态六个信息项目。最高法院将根据社会需要，逐步增加可供查询的信息。 |
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Supreme People’s Court launched the national court platform for inquiries for information
on persons subject to enforcement proceedings |
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On March 30, 2009, the Supreme People’s Court launched, through its
website, the national court platform for inquiries for information on persons subject
to enforcement proceedings (zhixing.court.gov.cn/search), which is made available
upon coordination with the credit and loan department of banks, industry and business
registration authorities, entry-exit administration, property right administration
and other governmental departments, and will foreseeably increase the cost to a
person subject to enforcement proceedings in lack of credit-worthiness. Currently
there are six items of information ready for inquiry: name, ID number or organization
code of the person subject to enforcement, the court implementing the enforcement
measures, case number, property or object subject to enforcement and status of the
case. The Supreme People’s Court will gradually expand the scope of information
available for public inquiry. |
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最高人民法院颁布司法解释强化驰名商标保护
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最高人民法院于2009年4月26日颁布《关于审理涉及驰名商标保护的民事纠纷案件应用法律若干问题的解释》（简称“《解释》”），该司法解释于2009年5月1日起实施。
《解释》内容涉及驰名商标的概念、适用范围、认定因素、举证责任和保护要求五个方面。为制止近期频发的普通商标利用判决取得“驰名”司法认定的现象，《解释》对驰名商标司法认定的适用范围进行了限制，规定今后在司法审判中仅有符合《解释》第二条规定的案件（包括审理涉及驰名的注册商标跨类保护、请求停止侵害驰名的未注册商标、和有关企业名称与驰名商标冲突的侵犯商标权和不正当竞争民事纠纷案件、以及在商标侵权案件中被告以在先未注册驰名商标为由提出抗辩或反诉的案件），可以由法院进行驰名商标认定，并要求对驰名商标的认定不得写入判决主文。
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Supreme People’s Court issued interpretations for protection of well-known trademarks
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On April 26, 2009, the Supreme People’s Court issued the Interpretations for Application
of Laws on Civil Disputes Related to Protection of Well-known Trademarks (the “Interpretations”),
effective as of May 1, 2009.
The Interpretations include provisions related to the definition of well-known trademarks,
scope of application, factors for determining a well-known trademark, burden of
proof and other requirements for protection. In order to avoid such events frequently
occurred during recent years that many owners of ordinary trademarks took advantage
of the judicial process and secured judicial determinations on the well-known status
of their marks, restrictions are imposed under the Interpretations on the scope
of applicability where a well-known trademark may be found by the judiciary. According
to the Interpretations, the court may review and find for well-known trademarks
only in lawsuits qualified under Article 2 of the Interpretations (including (i)
any lawsuit of trademark infringement upon a well-known registered trademark for
a different class, or upon a well-known unregistered trademark, (ii) any lawsuit
of trademark infringement or unfair competition between corporate names and well-known
trademarks, and (iii) a defense or counter-claim submitted by the defendant of a
trademark infringement lawsuit that is based on its well-known unregistered trademark
with priority in use). The Interpretations further require that no determination
with respect to the well-known status of a trademark at issue shall be incorporated
as a part of the main text of the relevant judgment. |
