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最高人民法院发布《关于当前形势下审理民商事合同纠纷案件若干问题的指导意见》
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最高人民法院于2009年7月7日发布了《关于当前形势下审理民商事合同纠纷案件若干问题的指导意见》（简称〝《指导意见》〞），于发布之日起实施。
《指导意见》规定，法院应依法合理调整违约金数额，公平解决违约责任。《合同法》规定，约定的违约金低于造成的损失的，当事人可以请求人民法院或者仲裁机构予以增加；约定的违约金过分高于造成的损失的，当事人可以请求人民法院或者仲裁机构予以适当减少。《合同法》的司法解释规定，当事人约定的违约金超过造成损失的百分之三十的，一般可以认定为〝过分高于造成的损失〞。《指导意见》规定，法院调整过高违约金时，应当根据案件的具体情形，以违约造成的损失为基准，综合衡量合同履行程度、当事人的过错、预期利益、当事人缔约地位强弱、是否适用格式合同或条款等多项因素，根据公平原则和诚实信用原则予以综合权衡。
《指导意见》进一步规定，人民法院在计算和认定可得利益损失时，应当综合运用可预见规则、减损规则、损益相抵规则以及过失相抵规则等，从非违约方主张的可得利益赔偿总额中扣除违约方不可预见的损失、非违约方不当扩大的损失、非违约方因违约获得的利益、非违约方亦有过失所造成的损失以及必要的交易成本。
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Supreme People’s Court issued Guiding Opinions on Trial of Disputes Arising from
Civil and Commercial Contracts
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The Supreme People’s Court issued the “Guiding Opinions on Trial of Disputes Arising
from Civil and Commercial Contracts” (the “Guiding Opinions”) on
July 7, 2009, effective as of the same day.
The Guiding Opinions stipulate that courts should reasonably adjust the amount of
penalty according to law and resolve impartially issues concerning liabilities for
breach of contract. The Contract Law stipulates that, if the penalty stipulated
in the contract is less than the losses actually incurred, the party concerned may
petition the People’s Court or the arbitral tribunal to increase the amount of penalty;
in the event that the penalty stipulated in the contract is excessively higher than
the losses actually incurred, the party concerned may petition the People’s Court
or the arbitral tribunal to appropriately decrease the amount of the penalty. The
judicial interpretation of the Contract Law stipulates that a penalty will generally be considered as excessive if its amount is 30% more than the amount of the losses
actually incurred. The Guiding Opinions stipulate that, when adjusting the excessive
penalty, courts should take into account the actual circumstances of the case and
use the loss arising from the breach of contract as the basis to evaluate various
factors including the extent to which the contract has been performed, liabilities
of the party/parties, expected profits, the relative bargaining power of the parties,
and whether standard form contract or terms are applicable, and make an overall
assessment under the principles of fairness and good faith.
The Guiding Opinions further stipulate that when calculating and assessing the loss
of expected benefits, the People’s Court should apply a combination of principles
including foreseeability, mitigation, set-off and contributory negligence, and deduct
from the total amount of damages claimed by the non-breaching party due to the loss
of expected benefits the amount of losses unforeseen by the breaching party, the
amount of losses attributable to the failure to mitigate by the non-breaching party,
the amount of benefits received by the non-breaching party as a result of the breach,
the amount of losses resulting from the contributory negligence, if any, of the
non-breaching party and the necessary transaction costs.
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海关总署和国家发展和改革委员会联合发布《关于内外资鼓励项目免税确认审批有关问题的通知》 |
海关总署和国家发展和改革委员会于2009年7月7日联合发布《关于内外资鼓励项目免税确认审批有关问题的通知》（简称〝《通知》〞），于发布之日起实施。
该《通知》为严格执行《国务院关于调整进口设备税收政策的通知》（以下简称〝《国务院税收通知》〞）而制定。根据《国务院税收通知》规定，对符合《外商投资产业指导目录》鼓励类和限制乙类，并转让技术的外商投资项目，在投资总额内进口的自用设备，除《外商投资项目不予免税的进口商品目录》所列商品外，免征关税和进口环节增值税。外商投资企业是否符合免税条件由省级发展和改革委员会进行认定。该《通知》加强了海关配合省级发展和改革委员会共同严格把关，监督外商投资企业免税资格认定的职责。
《通知》规定，在下列情形下，直属海关应当主动与省级发展和改革委员会联系沟通，如果省级发展和改革委员会认为适用产业条目正确的，应当上报国家发展和改革委员会申请确认：（1）对于因产业条目内容表述不清晰容易产生争议或者海关认为有关项目适用鼓励类产业条目存在明显不当的；或（2）对于海关已经根据省级发展和改革委员会出具的《项目确认书》办理了减免税备案、审批手续的内外资投资项目，经审计部门检查或海关系统自查后提出有关投资项目适用鼓励类产业条目质疑的。
《通知》进一步规定，经国家发展和改革委员会审核确认有关投资项目不适用鼓励类产业条目的，海关凭国家发展和改革委员会的确认意见停止受理有关投资项目的减免税申请，同时根据相关法律法规的规定补征已减免税进口货物的税款。
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General Administration of Customs and National Development
and Reform Commission jointly issued Notice on Review and Approval of Tax Exemption
for Encouraged Categories for Domestic and Foreign Investment |
The General Administration of Customs and the National Development and Reform Commission
(“National DRC”) jointly issued the “Notice on Review and Approval
of Tax Exemption for Encouraged Categories for Domestic and Foreign Investment”
(the “Notice”) on July 7, 2009, effective as of the same day.
The Notice was issued in order to strictly implement the “Circular on Adjustment
of Imported Equipment Taxation Policies” issued by the State Council (the “Policies”).
According to the Policies, foreign investment in projects falling within the encouraged
and restricted categories listed in the “Catalogue of Industries for Guiding Foreign
Investment” with technology and know-how transfer is entitled to exemption of customs
duty and import value-added tax for the equipment imported within the total investment
amount for the purpose of self-use (except for the products set out in the “List
of Import Commodities without Exemption for Foreign Investment Project”). The provincial
Development and Reform Commission (the “Provincial DRC”) shall
determine whether foreign-invested enterprises qualify for tax-exempt status. The
Notice strengthens the responsibility of the customs authority in cooperating with
the Provincial DRC in jointly scrutinizing and supervising the determination of
the tax-exempt status of the foreign invested enterprises.
The Notice stipulates that, under the following circumstances, the customs authority
directly in charge should actively contact and communicate with the Provincial DRC:
(1) where the content of the industry list is unclear which may easily give rise
to dispute, or where the customs authority believes that the applicability of a
specific encouraged category to the relevant investment project is evidently inappropriate;
or (2) where the applicability of a specific encouraged category to the domestic
or foreign investment projects (such projects having gone through the registration
and approval procedures for tax deduction or exemption according to the “letter
of confirmation” issued by the Provincial DRC) has been questioned as a result of
the inspection by the auditing authority or the internal inspection by the customs
authority. If the Provincial DRC is of the view that the applicability of the industry
list is accurate, it should report to the National DRC for confirmation.
The Notice further stipulates that, if the National DRC confirms after its review
that the specific encouraged category does not apply to the relevant investment
projects, the relevant customs authority shall cease to accept applications for
tax deduction or exemption with respect to such projects based on the confirmation
of the National DRC, and shall levy taxes on the goods according to relevant laws
and regulations which have been imported under tax deduction or exemption.
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国家发展和改革委员会发布《关于加强创业投资企业备案管理严格规范创业投资企业募资行为的通知》
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2009年7月10日，国家发展和改革委员会发布了《关于加强创业投资企业备案管理严格规范创业投资企业募资行为的通知》（简称〝《通知》〞），自发布之日起施行。
《通知》重申了创业投资企业的备案条件，要求备案管理部门严格按照《创业投资企业管理暂行办法》加强对备案创业投资企业的监管，严格规范其募资行为。根据《通知》，创业投资企业代理其他创业投资企业等机构或个人的创业投资业务时，应当符合下列要求：（一）对单一机构或个人的单笔代理金额不得低于1000万元；（二）按照《民法通则》有关规定，由委托方对所代理资产行使所有权并承担相应责任；（三）不得承诺固定收益；及（四）不得面向不特定对象进行推介。《通知》要求就被取消备案的创业投资企业建立信息披露制度及建立季度报告制度，加强不定期抽查。
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National Development and Reform Commission issued Notice
on Strengthening of Management of Registration of Venture Capital Enterprises and
Strict Regulation of Financing Activities of Venture Capital Enterprises
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The National Development and Reform Commission (“DRC”) issued the
“Notice on Strengthening of Management of Registration of Venture Capital Enterprises
and Strict Regulation of Financing Activities of Venture Capital Enterprises” (the
“Notice”) on July 10, 2009, effective as of the same day.
The Notice reiterates the registration criteria for venture capital enterprises
(“VCEs”) and requires the registration administration departments
to strictly abide by the “Interim Measures for Administration of Venture Capital
Enterprises” to strengthen the governance of the VCEs, and strictly regulate their
financing activities. According to the Notice, VCEs shall comply with the following
requirements when engaging in the venture capital business on behalf of other VCEs
or individuals: (1) the amount in a single transaction on behalf of one organization
or one individual shall not be lower than RMB10 million; (2) the ownership rights
of the subject assets must be exercised, and corresponding obligations must be assumed,
by the entrusting principal in accordance with the provisions in the Civil Law;
(3) no guaranteed fixed income is permitted; and (4) no solicitation to unspecified
targets is permitted. The Notice also requires the establishment of an information
disclosure system which shall disclose the identity of VCEs the registration of
which has been cancelled, a quarterly reporting system and a strengthened random
inspection system.
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中国人民银行、财政部、商务部、海关总署、税务总局、银监会公布《跨境贸易人民币结算试点管理办法》
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2009年7月1日，中国人民银行、财政部、商务部、海关总署、税务总局、银监会公布《跨境贸易人民币结算试点管理办法》（简称〝《办法》〞），自发布之日起施行。
今年4月8日，国务院决定在上海、广州、深圳、珠海、东莞5城市先行开展跨境贸易人民币结算试点工作，境外地域范围暂定为港澳地区和东盟国家。
根据《办法》，由试点地区的省级人民政府负责协调当地有关部门推荐跨境贸易人民币结算的试点企业，由中国人民银行会同财政部、商务部、海关总署、税务总局、银监会等有关部门进行审核，最终确定试点企业名单。试点企业与境外企业以人民币结算的进出口贸易，可通过香港、澳门地区人民币业务清算行进行人民币资金的跨境结算和清算，也可通过境内商业银行代理境外商业银行进行人民币资金的跨境结算和清算。试点期间，中国人民银行对境内结算银行、境内代理银行、试点企业开展跨境贸易人民币结算业务的情况进行检查监督。
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People’s Bank of China, Ministry of Finance, Ministry of
Commerce, General Administration of Customs, State Administration of Taxation and
China Banking Regulatory Commission issued Measures for Administration of Pilot
RMB Settlement in Cross-border Trade |
The People’s Bank of China, the Ministry of Finance, the Ministry of Commerce, the
General Administration of Customs, the State Administration of Taxation and the
China Banking Regulatory Commission issued the “Measures for Administration of Pilot
RMB Settlement in Cross-border Trade” (the “Measures”) on July
1, 2009, effective as of the same day.
On April 8, 2009, the State Council decided to begin the implementation of the pilot
RMB settlement in cross-border trade (“Pilot Program”) in Shanghai,
Guangzhou, Shenzhen, Zhuhai and Dongguan. The cross-border region which will be
covered by the Pilot Program is tentatively Hong Kong, Macau and ASEAN nations.
According to the Measures, the provincial People’s Government of the region where
the Pilot Program is implemented shall be responsible for coordinating with the
relevant local authorities to recommend the enterprises which will participate in
the Pilot Program (“Pilot Enterprises”). The People’s Bank of China
shall review the recommendation in conjunction with the Ministry of Finance, the
Ministry of Commerce, the General Administration of Customs, the State Administration
of Taxation and the China Banking Regulatory Commission to determine the list of
the Pilot Enterprises. The cross-border trade of the Pilot Enterprises with offshore
enterprises settled in RMB can be conducted with cross-border settlement and clearance
in RMB through RMB clearing entities in Hong Kong and/or Macau, or through domestic
commercial banks acting on behalf of offshore commercial banks.
During the operation
of Pilot Program, the People’s Bank of China shall scrutinize and supervise the
operation of the RMB settlement in cross-border trade of the domestic settlement
banks, domestic banks acting as agents and the Pilot Enterprises.
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国家外汇管理局发布《关于境外机构境内外汇账户管理有关问题的通知》
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2009年7月13日，国家外汇管理局发布了《关于境外机构境内外汇账户管理有关问题的通知》（〝《通知》〞）。《通知》所称境外机构境内外汇账户，不包括境外机构境内离岸账户（境外机构按规定在依法取得离岸银行业务经营资格的境内银行离岸业务部开立的账户）。
《通知》要求，境内银行为境外机构开立外汇账户，应当审核境外机构在境外合法注册成立的证明文件等开户资料。除国家外汇管理局另有规定外，开户不需经国家外汇管理局及其分支局（以下简称〝外汇局〞）批准。开户时，境内银行应当在外汇账户前统一标注NRA （Non-Resident
Account）以示区别，并应按照相关规定，为开立外汇账户的境外机构申领特殊机构代码，向外汇局办理境外机构基本信息登记，并通过外汇账户管理信息系统向外汇局报送境外机构境内外汇账户开户、余额和收支明细信息。境外银行在境内银行开立的同业存款等外汇账户，不适用该规定。境内机构和境内个人与境外机构境内外汇账户之间的外汇收支，按照跨境交易进行管理。
通过境外机构境内外汇账户与境外、境内之间发生的资金收支，以及由此产生的账户余额变动，均应当按照有关规定办理国际收支统计申报。未经注册所在地国家外汇管理局分局、管理部批准，不得从境外机构境内外汇账户存取外币现钞，不得直接或者变相将该外汇账户内资金结汇。
《通知》自2009年8月1日起施行，但通过外汇账户管理信息系统向外汇局报送境外机构境内外汇账户开户、余额和收支明细信息的规定除外，其具体实施时间由国家外汇管理局另行通知。
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State Administration of Foreign Exchange issued Notice on
Relevant Issues Concerning Management of Domestic Foreign Exchange Accounts of Overseas
Institutions
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On July 13, 2009, the State Administration of Foreign Exchange (“SAFE”)
issued the “Notice on Relevant Issues Concerning Management of Domestic Foreign
Exchange Accounts of Overseas Institutions” (the “Notice”). The
domestic foreign exchange accounts referred to in the Notice do not include the
offshore accounts of overseas institutions opened at domestic banks (i.e., accounts
opened by overseas institutions in the offshore banking department of domestic banks
which have legally obtained the licenses for operating offshore banking business).
The Notice requires that, when a domestic bank opens a foreign exchange account
for an overseas institution, it shall review the account-opening information including
the documents proving the lawful registration and incorporation of such overseas
institution in its offshore jurisdiction. Unless otherwise stipulated by SAFE, permission
is not required from SAFE and its branches (collectively “SAFEs”).
When opening an account, the domestic bank shall mark “NRA” (Non-Resident
Account) on all foreign exchange accounts to distinguish those accounts from other
accounts, and shall apply for a special institution code for the overseas institution
which opens the foreign exchange account, register with SAFEs the basic information
of such overseas institution, and report to SAFE via the foreign exchange account
management information system the information of the account opening, remaining
balance and credits and debits of the foreign exchange account of such overseas
institution in accordance with relevant regulations. Such provisions do not apply
to the foreign exchange accounts opened at domestic banks by foreign banks for interbank
deposits purposes. All foreign exchange transactions between domestic organizations/individuals
and a foreign exchange account of an overseas institution at a domestic bank shall
be regulated as if they were cross-border transactions.
Credits and debits of the transactions between a foreign exchange account of an
overseas institution opened at a domestic bank and other foreign or domestic parties
and the resulting changes in the remaining balance of such accounts shall be reported in the form of declaration of international revenue and expenditure statistics in
accordance with relevant regulations. Without the permission of an SAFE's branch
and the relevant authority at the place of registration of the overseas institution,
foreign currency may not be deposited into or withdrawn from the foreign exchange
account of the overseas institution opened at a domestic bank, nor can direct or
indirect settlement of foreign exchange be conducted with respect to the funds in
the foreign exchange account.
The Notice will be effective from August 1, 2009, except for the provisions with
respect to the reporting of the information of account opening, remaining balance
and credits and debits of the foreign exchange account of overseas institutions
through foreign exchange accounts management information system to the SAFEs, the
implementation date of which will be announced separately by SAFE.
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最高人民法院关于专利、商标等授权确权类知识产权行政案件审理分工的规定
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2009年6月22日，最高人民法院发布了关于专利、商标等授权确权类知识产权行政案件审理分工的规定（〝《规定》〞），自2009年7月1日起施行。
根据《规定》，下列一、二审案件由北京市有关中级人民法院、北京市高级人民法院和最高人民法院知识产权审判庭审理：（一）不服国务院专利行政部门专利复审委员会作出的专利复审决定和无效决定的案件；（二）不服国务院专利行政部门作出的实施专利强制许可决定和实施专利强制许可的使用费裁决的案件；（三）不服国务院工商行政管理部门商标评审委员会作出的商标复审决定和裁定的案件；（四）不服国务院知识产权行政部门作出的集成电路布图设计复审决定和撤销决定的案件；（五）不服国务院知识产权行政部门作出的使用集成电路布图设计非自愿许可决定的案件和使用集成电路布图设计非自愿许可的报酬裁决的案件；（六）不服国务院农业、林业行政部门植物新品种复审委员会作出的植物新品种复审决定、无效决定和更名决定的案件；（七）不服国务院农业、林业行政部门作出的实施植物新品种强制许可决定和实施植物新品种强制许可的使用费裁决的案件。
当事人对于人民法院就上述所列案件作出的生效判决或者裁定不服，向上级人民法院申请再审的案件，由上级人民法院知识产权审判庭负责再审审查和审理。
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Supreme People’s Court issued Regulations Governing Allocation
of Administrative Cases Involving Intellectual Property Rights with Respect to Licensing
and Affirmation of Patent and Trademark Rights |
On June 22, 2009, the Supreme People’s Court issued the Regulations Governing Allocation
of Administrative Cases Involving Intellectual Property Rights with Respect to Licensing
and Affirmation of Patent and Trademark Rights (the “Regulations”),
which took effect as of July 1, 2009.
According to the Regulations, the first and second instances of the following cases
shall be adjudicated by the Intermediate and High Court of Beijing Municipality,
and the intellectual property tribunals of the Supreme People’s Court, respectively:
(1) petition against the decisions of reconsideration and invalidation of patent
rights made by the Patent Review Committee of the patent administration of the State
Council; (2) petition against the decisions of compulsory licensing of patent rights
and the ruling on the royalty thereof made by the patent administration of the State
Council; (3) petition against the decisions and rulings of reconsideration of trademark
rights made by the Trademark Review Committee of the industrial and commercial administration
of the State Council; (4) petition against the decisions of reconsideration and
revocation of the design of integrated circuit layout made by the intellectual property
administration of the State Council; (5) petition against the decisions of licensing
of the design rights of integrated circuit layout not voluntarily applied for by
the petitioner and the compensation thereof made by the intellectual property administration
of the State Council; (6) petition against the decisions of reconsideration, invalidation
or name change of the new species of plants made by the agricultural and/or forestry
administration of the State Council; and (7) petition against decisions of compulsory
licensing of new species of plants and the rulings on the royalty thereof made by
the agricultural and/or forestry administration of the State Council.
In the event that the parties petition a higher People’s Court for retrial against
valid judgments or rulings on cases as listed above, the intellectual property tribunals
of the higher People’s Court shall be responsible for reviewing such petition and
trail of such cases.
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