|
商务部等五部委联合发布《金融业经营者集中申报营业额计算办法》
|
2009年7月15日，商务部、中国人民银行、银监会、证监会及保监会联合发布《金融业经营者集中申报营业额计算办法》（以下简称〝本办法〞），自2009年8月15日实施。本办法是根据《中华人民共和国反垄断法》和国务院《关于经营者集中申报标准的规定》制定的配套部门规章。
〝经营者集中〞是指下列情形：（1）经营者合并；（2）经营者通过取得股权或者资产的方式取得对其他经营者的控制权；（3）经营者通过合同等方式取得对其他经营者的控制权或者能够对其他经营者施加决定性影响。本办法适用于包括银行业金融机构（即商业银行、城市信用合作社、农村信用合作社等吸收公众存款的金融机构及政策性银行）、证券公司、期货公司、基金管理公司和保险公司。此外，金融资产管理公司、信托公司、财务公司、金融租赁公司、汽车金融公司、货币经济公司以及经银行业监督管理机构批准设立的其他金融机构的营业额计算方法，亦适用本办法对于银行金融机构的规定。
按照本办法规定，申报经营者集中的营业额以下列公式计算：营业额＝（营业额要素累加－营业税金及附加）×10%。以银行业金融机构为例，银行业金融机构的营业额要素包括利息净收入、手续费及佣金净收入、投资收益、公允价值变动收益、汇兑收益和其他业务收入。
本办法的公布实施将使有关经营者集中申报标准涉及营业额的计算更为明确。
|
|
|
Five State Authorities Jointly Issued Measures for Calculation of Turnover Reported by Combined Businesses in Financial Industry
|
On July 15, 2009, the Ministry of Commerce, the People’s Bank of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission and the China Insurance Regulatory Commission jointly issued the “Measures for Calculation of Turnover Reported by Combined Businesses in Financial Industry” (the “Measures”),
which will take effect as of August 15, 2009. The Measures are the ancillary legislation made according to the Anti-Monopoly Law and the Provisions of the State Council on Criteria for Reporting by Combined Businesses.
“Combined businesses” mean the following: (1) the businesses which were combined through merger; (2) business acquiring control of another business through acquisition of its shares or assets; and (3) business acquiring control of another business or becoming capable of imposing decisive influence on another business through contractual arrangement. The Measures apply to financial institutions in the banking industry, (i.e., the deposit-taking financial institutions and policy-oriented banks such as commercial banks, urban credit unions and rural credit unions), securities companies, futures companies, fund management companies and insurance companies. In addition, relevant provisions in the Measures applicable to the calculation of turnover by financial institutions in the banking industry also apply to the calculation of turnover by asset management companies, trust companies, financing companies, financial leasing companies, automobile financing companies, currency brokerage companies and other financial institutions approved by relevant banking regulatory authorities.
Under the Measures, the turnover of the combined businesses must be calculated in accordance with the following formula:
Turnover = (cumulative amount of turnover factors－business taxes and surtaxes) ×10%
Taking financial institutions in the banking industry for instance, their turnover factors include net interest income, net income of handling fees and commission, investment profits, profits derived from changes in fair market value, profits derived from currency exchange and other business income.
|
|
|
国务院发布《食品安全法实施条例》 |
2009年7月20日，国务院发布实施《食品安全法实施条例》（以下简称〝本条例〞），自公布之日起施行。本条例是依据2009年6月1日实施的《食品安全法》所制定。
本条例要求食品生产经营企业应当依照《食品安全法》的规定建立进货查验记录制度、食品出厂检验记录制度，如实记录法律规定记录的事项，或者保留载有相关信息的进货或者销售票据。记录、票据的保存期限不得少于2年。
对于进口食品管理，本条例规定向中国境内出口食品的境外食品生产企业注册有效期为4年，已经注册的境外食品生产企业提供虚假材料，或者因境外食品生产企业的原因致使相关进口食品发生重大食品安全事故的，国家出入境检验检疫部门应当撤销注册，并予以公告。
此外，本条例并规定，进口的食品添加剂应当有中文标签及中文说明书。标签及说明书应当符合食品安全法和我国其他有关法律、行政法规的规定以及食品安全国家标准的要求，载明食品添加剂的原产地和境内代理商的名称、地址、联系方式。食品添加剂没有中文标签、中文说明书或者标签、说明书不符合本条例规定的，不得进口。
|
|
|
State Council Issued Regulations on Implementation of Food Safety Law |
On July 20, 2009, the State Council issued the “Regulations on Implementation of Food Safety Law” (the “Regulations”), effective as of the same day. The Regulations are made according to the Food Safety Law, which took effect as of June 1, 2009.
The Regulations stipulate that, enterprises engaged in the production and sale of food products must establish a record-keeping system for the inspection and verification of incoming food products and a record-keeping system for qualify control of the outgoing food products in accordance with the Food Safety Law, and must truthfully record the items required by law, or keep the invoices of purchase or sale of food products containing such relevant information. The records and invoices must be kept for no less than two years.
With respect to the management of imported food products, the Regulations stipulate that the term of the business registration is 4 years for foreign food producers which export food products into China. The relevant exit-entry inspection and quarantine authorities may revoke the business registration of such foreign food producers and make public announcement if they provide false information, or serious food safety incidents attributable to such foreign food producers occur with respect to the relevant imported food products.
The Regulations further stipulate that, the imported food additives must contain labels and instructions in Chinese language. Such labels and instructions must comply with the Food Safety Law and other applicable laws and regulations as well as the national food safety standards of China, and indicate the place of origin and the name, address and contact information of the domestic import agent of the food additives. Food additives without labels and instructions in Chinese language or not in compliance with the Regulations may not be imported.
|
|
|
银监会发布《项目融资业务指引》
|
银监会于2009年7月18日发布了《项目融资业务指引》（以下简称〝《指引》〞），于发布之日起三个月后实施。
《指引》明确了项目融资贷款的定义：（1）贷款用途通常是用于建造一个或一组大型生产装置、基础设施、房地产项目或其他项目，包括对在建或已建项目的再融资；（2）借款人通常是为建设、经营该项目或为该项目融资而专门组建的企事业法人，包括主要从事该项目建设、经营或融资的既有企事业法人；（3）还款资金来源主要依赖该项目产生的销售收入、补贴收入或其他收入，一般不具备其他还款来源。
另外，《指引》规定贷款人应当要求将符合抵质押条件的项目资产和/或项目预期收益等权利为贷款设定担保，并可以根据需要，将项目发起人持有的项目公司股权为贷款设定质押担保。贷款人应当要求成为项目所投保商业保险的第一顺位保险金请求权人，或采取其他措施有效控制保险赔款权益。为有效降低和分散融资项目在建设期和经营期的各类风险，贷款人应当以要求借款人或者通过借款人要求项目相关方签订总承包合同、投保商业保险、建立完工保证金、提供完工担保和履约保函等方式，最大限度降低建设期风险。贷款人可以以要求借款人签订长期供销合同、使用金融衍生工具或者发起人提供资金缺口担保等方式，有效分散经营期风险。
《指引》进一步明确识别、评估、管理项目建设期和经营期两类风险的要求。为督促贷款人充分识别、评估并采取措施有效防范项目融资中的各类风险，《指引》将项目融资中的各类风险按照项目建设期和经营期两类风险加以明确，并对贷款人应当采取相应措施有效降低、分散项目建设期和经营期风险提出了明确要求。
|
|
|
China Banking Regulatory Commission Issued Guidelines on Project Finance
|
The China Banking Regulatory Commission issued the “Guidelines on Project Finance” (the “Guidelines”) on July 18, 2009, to be implemented three months after the issue day.
The Guidelines set out the definition of loan in project finance: (1) the loan is generally used for the construction of one or a group of large-scale production facilities, infrastructure, real estate projects or other projects, including the re-finance of on-going or completed projects; (2) the borrower is generally a legal entity established specifically for constructing or operating such projects or for the financing of such projects, including the existing legal entity principally engaged in the construction, operation or financing of such projects; (3) the principal sources of repayment are from the sales revenue, subsidies or other income generated by such projects, and there generally is no other source of repayment.
In addition, the Guidelines stipulate that the lender should take security on the loan out of the assets and/or the anticipated profits of the projects that are qualified for mortgage or pledge, and, if necessary, out of the shares of the project owner in the project company. The lender should demand that it be the first loss payee in the commercial insurance of the project, or should take other measures to effectively control its entitlement in the insurance claim. In order to effectively reduce and allocate various types of risks during the construction and operation phases of the projects, the lender should require the borrower or the relevant parties in the projects through the borrower to enter into general contractor agreement, purchase commercial insurance, establish performance bond or provide guarantee of completion and performance in order to minimize the risks during the construction phase. The lender may require the borrower to enter into a long-term supply and sale agreement, utilize financial derivatives or procure the project owner’s undertaking to provide necessary finance to allocate the risks during the operation phase.
The Guidelines further clarify the identification, assessment, management of the risks during the construction phase and the operation phase of the projects respectively. To urge the lender to fully identify, assess and take measures to effectively prevent various risks involved in a project finance, the Guidelines divide the risks involved in project finance into those during the construction phase and those during the operation phase, and specifically require the lender to take corresponding measures to effectively reduce and allocate the risks during the construction phase and the operation phase of the projects respectively.
|
|
|
银监会发布《固定资产贷款管理暂行办法》
|
银监会于2009年7月23日发布了《固定资产贷款管理暂行办法》（以下简称〝《办法》〞），于发布之日起三个月后实施。
《办法》明确了固定资产贷款应按约定用途使用。贷款人应与借款人约定明确、合法的贷款用途，并按照约定检查、监督贷款的使用情况，防止贷款被挪用。贷款人应设立独立的责任部门或岗位，负责贷款发放和支付审核，确保借款人的支付符合借款合同中约定用途。《办法》将贷款资金支付分为〝贷款人受托支付〞和〝借款人自主支付〞两类，规定单笔金额超过项目总投资5%或超过500万元的，应采用贷款人受托支付方式。
《办法》进一步规定如借款人出现以下情形，贷款人应与借款人协商补充贷款发放和支付条件，或根据合同约定停止贷款资金的发放和支付：（1）信用状况下降；（2）不按合同约定支付贷款资金；（3）项目进度落后于资金使用进度；或（4）违反合同约定，以化整为零方式规避贷款人受托支付。
|
|
|
China Banking Regulatory Commission Issued Interim Measures for Fixed Asset Loans |
The China Banking Regulatory Commission issued the “Interim Measures for Fixed Asset Loans” (the “ Measures”) on July 23, 2009, to be implemented three months after the issue day.
The Measures set out that the fixed asset loans must be used in accordance with the agreed purposes. The lender and the borrower should agree upon clear and legitimate purposes of the loan, and the lender should inspect and monitor the use of the loan as agreed to prevent any misappropriation of loan. The lender must establish an independent department or position, which shall be responsible for inspecting the disbursement and payment of the loan to ensure that the payment to the borrower complies with the agreed purposes in the loan agreement. The Measures categorize the payment method of loan into two types, namely “payment as authorized by lender” and “payment to borrower”, and stipulate that the former should be adopted if any single payment of the loan exceeds 5% of the total investment of the project or RMB5,000,000.
The Measures further stipulate that, if any of the following happens to the borrower, the lender and the borrower must negotiate to supplement the conditions for disbursement and payment of the loan, or to stop the disbursement e and payment of the loan according to the loan agreement: (1) deterioration in credit; (2) failure to repay the loan in accordance with the loan agreement; (3) the progress of the project falling behind the progress of use of funds; or (4) splitting the payment of loan into smaller amount to avoid “payment as authorized by lender” in violation of the loan agreement.
|
|
|
国土资源部、监察部发布《关于进一步落实工业用地出让制度的通知》
|
2009年8月10日，国土资源部及监察部发布了《关于进一步落实工业用地出让制度的通知》（以下简称〝《通知》〞）。
《通知》要求各地在出让工业用地时合理选择出让方式，如凡属于农用地转用和土地征收后由政府供应及政府收回、收购国有土地使用权后重新供应的工业用地，须采取招标拍卖挂牌方式公开确定土地价格和土地使用权人。《通知》要求严格限定工业用地协议出让的范围：涉及城市规划调整、经济形势发生变化、企业转型等原因，土地使用权人已依法取得的工业用地办理补办出让可采取协议方式；由于旧城区改建，政府收回原国有土地使用权，可以协议出让或租赁方式为原土地使用权人重新安排工业用地；采矿、采石、采砂、盐田等地面生产和尾矿堆放用地，鼓励采取租赁，也可协议方式出让。
《通知》对工业用地出让合同履约的管理进行了重申：受让人因非主观原因未按期开工、竣工的，应提前30日向出让人提出延建申请，经出让人同意，项目开竣工延期不得超过一年。工业用地出让期限内，受让人在符合规划、不改变土地用途的前提下增加容积率的，经核准，不再增收土地价款；需改变土地用途的，必须取得出让人和市、县人民政府城市规划行政主管部门的同意，与出让人签订出让合同变更协议或者重新签订出让合同，由受让人按照批准改变时新土地使用条件补缴出让金。出让合同或法律、法规、行政规定等明确改变土地用途应收回土地的，应当收回土地使用权。
|
|
|
Ministry of Land and Resources and Ministry of Supervision Issued Circular on Further Implementation of Policy on Assignment of Industrial Land
|
On August 10, 2009, the Ministry of Land and Resources and the Ministry of Supervision jointly issued the “Circular on Further Implementation of Policy on Assignment of Industrial Land” (the “Circular”).
The Circular stipulates that government at all levels should choose reasonable assignment methods when assigning industrial land. The price and the holder of land use right must be confirmed publicly by way of public tender with respect to the industrial land which was converted from agricultural land, supplied by government after requisition of land, and re-supplied after the government has reclaimed it or purchased its land use right. The Circular requires that the scope of industrial land assignment through agreement be strictly limited: make-up assignment of industrial land due to adjustment of urban planning, changes in economic circumstances or changes in enterprises. The holder of land use right which has acquired industrial land according to law can do make-up assignment through agreement. If the land use right with respect to the industrial land is reclaimed by the government due to renovation of the old urban district, separate industrial land may be rearranged for such holder of land use right by way of assignment through agreement or leasing. Assignment through agreement may also apply to land, the leasing of which is encouraged for ground production and storage involving mining, stone-quarrying, sand-quarrying and saltpan.
The Circular reiterates the regulation of performance of industrial land assignment agreements: if the construction does not begin or complete on time due to reasons not subjectively attributable to the assignee, the assignee must apply to the assignor for an extension 30 days before the due date. Such extension, if consented to by the assignor, may not exceed one year. During the assignment period of the industrial land, if the assignee increases the plot ratio on the bases and if such increase complies with the planning and does not change the purpose of use of land, the land price will not be increased upon obtaining relevant approval; if the purpose of use of land needs to be changed, the assignee must obtain the approval from the assignor and the urban planning administration of the relevant municipal or county People’s Government, and must enter into an addendum to the assignment agreement or enter into a new assignment agreement with the assignor, as well as make up for the difference in the land assignment price based on the new purpose of use of land. Where the assignment agreement or relevant law, regulation or administrative rule stipulates that land must be reclaimed if the purpose of use of land is changed, the land use right will be reclaimed accordingly.
|
|
|
国务院发布《规划环境影响评价条例》
|
2009年8月17日，国务院发布了《规划环境影响评价条例》（以下简称〝《条例》〞），《条例》将于2009年10月1日起施行。
根据《条例》的规定，国务院有关部门、设区的市级以上地方人民政府及其有关部门，对其组织编制的土地利用的有关规划和区域、流域、海域的建设、开发利用规划（下称〝综合性规划〞），以及工业、农业、畜牧业、林业、能源、水利、交通、城市建设、旅游、自然资源开发的有关专项规划（下称〝专项规划〞），应当进行环境影响评价。编制综合性规划，应当根据规划实施后可能对环境造成的影响，编写环境影响篇章或者说明。编制专项规划，应当编制环境影响报告书。编制专项规划中的指导性规划，应当编写环境影响篇章或者说明。该等环境影响篇章、说明及环境影响报告书应当与规划草案一并提交审批机关审批。
对规划进行环境影响评价，应当分析、预测和评估以下内容：（1）规划实施可能对相关区域、流域、海域生态系统产生的整体影响；（2）规划实施可能对环境和人群健康产生的长远影响；（3）规划实施的经济效益、社会效益与环境效益之间以及当前利益与长远利益之间的关系。以上环境影响评价文件，由规划编制机关编制或者组织规划环境影响评价技术机构编制。对环境有重大影响的规划实施后，规划编制机关应当及时组织规划环境影响的跟踪评价，将评价结果报告规划审批机关，并通报环境保护等有关部门。
|
|
|
State Council Issued Regulations on Environmental Impact Assessment on Planning |
On August 17, 2009, the State Council issued the “Regulations on Environmental Impact Assessment on Planning” (the “Regulations”), which will take effect as of October 1, 2009.
According to the Regulations, the relevant departments of the State Council, and the local People’s Government of the cities divided into districts and above together with their relevant departments must make environmental impact assessment on the planning which they have organized and made for use of land and for the construction, development and exploitation of relevant region, drainage basin and sea areas (the “Comprehensive Planning”), and on the specific planning for industry, agriculture, animal husbandry, forestry, energy resources, water conservancy, transportation, urban construction, tourism and exploration of natural resources (the “Specific Planning”). A Comprehensive Planning must include a chapter or explanation on the environmental impact based on the possible impact on the environment after the relevant planning is carried out. A environmental impact report must be made when making a Specific Planning. A chapter or explanation on the environmental impact must be included in the instructional planning in the Specific Planning. Such chapter or explanation on the environmental impact and environmental impact report must be submitted together with the draft planning to the approval authorities for approval.
The environmental impact assessment on the planning must contain the analysis, prediction and evaluation of the following: (1) the overall impacts on the ecological system in the corresponding region, drainage basin and sea areas which may arise from the implementation of the planning; (2) the long-term impacts on the environment and human health which may arise from the implementation of the planning; and (3) the relation among the economic, social and environmental benefits and the relation between the current and long-term benefits as a result of the implementation of the planning. The aforesaid documents relating to the environmental impact assessment must be prepared and drafted by the department in charge of the planning or the technical institutions organizing the environmental impact assessment on the planning. After a planning is implemented which will bring about material impact on the environment, the department in charge of the planning must timely organize the follow-up environmental impact assessment on such planning and report the assessment result to the approval authority, and notify the relevant authorities including environmental protection authorities.
|
|
|
财政部、国家税务总局联合发布《关于部分行业广告费和业务宣传费税前扣除政策的通知》
|
2009年7月31日，财政部和国家税务总局联合发布了《关于部分行业广告费和业务宣传费税前扣除政策的通知》（以下简称〝《通知》〞）。《通知》的执行时间为2008年1月1日起至2010年12月31日。
《通知》要求对化妆品制造、医药制造和饮料制造（不含酒类制造，下同）企业发生的广告费和业务宣传费支出，不超过当年销售（营业）收入30%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。对采取特许经营模式的饮料制造企业，饮料品牌使用方发生的不超过当年销售（营业）收入30%的广告费和业务宣传费支出可以在本企业扣除，也可以将其中的部分或全部归集至饮料品牌持有方或管理方，由饮料品牌持有方或管理方作为销售费用据实在企业所得税前扣除。上述饮料企业特许经营模式指由饮料品牌持有方或管理方授权品牌使用方在指定地区生产及销售其产成品，并将可以由双方共同为该品牌产品承担的广告费及业务宣传费用统一归集至品牌持有方或管理方承担的营业模式。烟草企业的烟草广告费和业务宣传费支出，一律不得在计算应纳税所得额时扣除。
|
|
|
Ministry of Finance and State Administration of Taxation Jointly Issued Circular on Deduction of Advertisement and Marketing Expenses Before Tax in Certain Industries |
On July 31, 2009, the Ministry of Finance and the State Administration of Taxation jointly issued the “Circular on Deduction of Advertisement and Marketing Expenses Before Tax in Certain Industries” (the “Circular”). The implementation of the Circular commenced on January 1, 2008 and will expire on December 31, 2010.
The Circular stipulates that the deduction of advertisement and marketing expenses not exceeding 30% of the sales (business) income of a given year will be permitted for the manufacturers of cosmetics, medicine and beverages (excluding alcohol, same below); such expenses exceeding 30% of the sales (business) income of a given year are permitted to be carried forward to and deducted in the next fiscal year. With respect to the beverage manufacturer under franchising, advertisement and marketing expenses not exceeding 30% of the sales (business) income of a given year incurred by the franchisee may be deducted either by such franchisee itself, or by the franchisor or the franchise manager in whole or in part in the form of its sales expenses for enterprise income tax purposes. The franchising of the above beverage manufacturer refers to the business model where the franchisor who owns the brand name of the beverage or its franchise manager authorizes the franchisee to manufacture and sell the branded beverage in the designated area, under which the advertisement and marketing expenses for such branded beverage (which can be shared jointly by both parties) are collectively accumulated to and shared by the franchisor or its franchise manager. No advertisement or marketing expenses of tobacco enterprises may be deducted when calculating taxable income.
|
回上一頁
|
