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海关总署发布《中华人民共和国海关税收保全和强制措施暂行办法》
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2009年8月19日，海关总署发布《中华人民共和国海关税收保全和强制措施暂行办法》（简称〝《办法》〞），于2009年9月1日起施行。
根据《办法》，进出口货物的纳税义务人在规定的纳税期限内有明显的转移、藏匿其应税货物以及其他财产迹象的，海关应当制发《中华人民共和国海关责令提供担保通知书》，要求纳税义务人在海关规定的期限内提供海关认可的担保。纳税义务人不能在海关规定的期限内按照海关要求提供担保的，经直属海关关长或者其授权的隶属海关关长批准，海关应当采取税收保全措施，包括：
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（一）
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书面通知纳税义务人开户银行或者其他金融机构（以下统称金融机构）暂停支付纳税义务人相当于应纳税款的存款；
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（二）
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扣留纳税义务人价值相当于应纳税款的货物或者其他财产。如纳税义务人经海关书面通知仍不缴税，海关可通知相关金融机构从纳税义务人的账户中扣缴相应税款，或依法变卖被扣留的货物或者其他财产，并以变卖所得抵缴税款。
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此外，进出口货物的纳税义务人、担保人自规定的纳税期限届满之日起超过3个月未缴纳税款的，经直属海关关长或者其授权的隶属海关关长批准，海关可以依次采取下列强制措施：
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（一）
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书面通知金融机构从其存款中扣缴税款；
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（二）
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将应税货物依法变卖，以变卖所得抵缴税款；
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（三）
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扣留并依法变卖其价值相当于应纳税款的货物或者其他财产，以变卖所得抵缴税款。
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《办法》亦规定，纳税义务人、担保人对海关采取税收保全措施、强制措施不服的，可以依法申请行政复议或者提起行政诉讼。
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General Administration of Customs issued Interim Measures for Tariff Preservation and Enforcement Procedures
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On August 19, 2009, the General Administration of Customs issued the Interim Measures for Tariff Preservation and Enforcement Procedures (the “Measures”),
which took effect as of September 1, 2009.
According to the Measures, if there are clear signs that the taxpayer of imported and exported goods has transferred or concealed the taxable goods or other assets within the relevant tax period, the Customs shall issue a “Notice of Demand for Guarantee by the Customs of the Peoples’ Republic of China”, requiring the taxpayer to provide guarantee acceptable to the Customs within the designated time limit. In the event that the taxpayer fails to provide such guarantee as required by the Customs within the designated time limit, the Customs, as approved by the relevant commissioner or by the commissioner of the subordinate customs as authorized by such relevant commissioner, shall take the following tariff preservation measures:
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(1)
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notify in writing the bank or other financial institution (collectively, the “Financial
Institution”) with which the taxpayer opens and maintains an account to withhold the payment to the taxpayer in an amount equivalent to the tariff payable by the taxpayer; and/or
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(2)
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seize the taxpayer’s goods or other assets of the value equivalent to the tariff payable by the taxpayer.
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If the taxpayer still refuses to pay the tariff despite the written notice by the Customs, the Customs may notify the relevant Financial Institution to deduct the sum of the tariff payable from the taxpayer’s account, or sell the goods or other assets seized by the Customs according to law and apply the proceeds to settle the tariff.
In addition, if the taxpayer of imported and exported goods and its guarantor fail to pay the tariff within 3 months after the expiry of the relevant tax period, the Customs, as approved by the relevant commissioner or by the commissioner of the subordinate customs as authorized by such relevant commissioner, may adopt the following enforcement procedures, in sequence:
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(1)
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notify the Financial Institution in writing to deduct the sum of the tariff payable from the taxpayer’s savings;
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(2)
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sell the taxable goods according to law and apply the proceeds to settle the tariff payable; and
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(3)
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seize the goods or other assets of the value equivalent to the tariff payable and sell them according to law, and apply the proceeds to settle the tariff.
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The Measures also stipulate that the taxpayer and its guarantor can apply for administrative review or institute administrative proceedings if they object to the tariff preservation and enforcement procedures adopted by the Customs.
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国家外汇管理局综合司发布《国家外汇管理局法律咨询工作管理规定》 |
2009年8月25日，国家外汇管理局综合司发布了《关于发布〈国家外汇管理局法律咨询工作管理规定〉的通知》，对1996年2月26日发布实施的《国家外汇管理局法律咨询工作管理规定（［96］汇政函字第48号）》进行了修订。修订后的《国家外汇管理局法律咨询工作管理规定》（简称〝《规定》〞）于发布之日起实施。
《规定》对国家外汇管理局进行法律咨询工作作出了细节性规定。咨询法律问题可以采用约见、信函或约见和信函相结合的方式，一般不答复电话咨询。答复法律咨询一般采取书面形式，并须经综合司主要负责人批准。以约见形式答复法律咨询时，应由两名以上国家外汇管理局工作人员接待，咨询人需出示有效身份证件，并提供所询问题的真实情况和材料。国家外汇管理局工作人员应记录约见答复内容，填写《国家外汇管理局法律咨询记录单》，并由参加约见答复的国家外汇管理局工作人员签字后按规定存档。
国家外汇管理局分支局答复法律咨询，按照所属中国人民银行分支行相关规定或《规定》办理。如答复法律咨询事项超出其职责范围，应事先请示国家外汇管理局后再对外答复。
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General Office of State Administration of Foreign Exchange issued Regulations on Legal Consultation Work of State Administration of Foreign Exchange |
On August 25, 2009, the General Office of the State Administration of Foreign Exchange (“SAFE”) issued the Notice (the “Notice”) on Promulgation of Regulations on Legal Consultation Work of State Administration of Foreign Exchange (the “Regulations”), which amended the previous version of the Regulations issued and effective on February 26, 1996. The Regulations, as amended in the Notice, took effect as of the date of issuance.
The Regulations stipulate in detail the procedures regarding the legal consultation work handled by the SAFE. SAFE provides legal consultation by appointments, written correspondence or the combination of the two; in general, telephone inquiries will not be responded. Reply to legal consultation will generally be made in writing with the prior approval of the official-in-charge of the General Office of SAFE. Where legal consultation is by appointment, two or more staff of SAFE shall attend. The inquirer seeking legal consultation should present the valid identity document, and provide authentic information and materials with respect to the issues to be inquired. The SAFE staff should record the content of the consultation, and fill in the “SAFE Legal Consultation Record Sheet”, which must be signed by the attending SAFE staff and filed according to the relevant rules.
SAFE’s branches shall follow the relevant regulations of the respective branches of the People’s Bank of China to which they are subordinate or the Regulations during the legal consultation. In the event that the inquiries made in the legal consultation are beyond the scope of duty of the branch, the relevant SAFE branch should seek SAFE for clarification/confirmation before issuing the reply.
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国家税务总局发布《关于股权激励有关个人所得税问题的通知》
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2009年8月24日，国家税务总局发布了《关于股权激励有关个人所得税问题的通知》（简称〝《通知》〞），且自发文之日起执行。
《通知》规定个人因任职、受雇从上市公司取得的股票增值权所得和限制性股票所得，由上市公司或其境内机构按照〝工资、薪金所得〞项目和股票期权所得个人所得税计税方法，依法扣缴其个人所得税。
根据《通知》，股票增值权应纳税所得额和限制性股票应纳税所得额的确定公式如下：
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（一）
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股票增值权某次行权应纳税所得额 =（行权日股票价格－授权日股票价格）× 行权股票份数。
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（二）
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被激励对象限制性股票应纳税所得额 =（股票登记日股票市价+本批次解禁股票当日市价）÷ 2 × 本批次解禁股票份数 – 被激励对象实际支付的资金总额 ×（本批次解禁股票份数 ÷ 被激励对象获取的限制性股票总份数）。
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另外，《通知》明确了纳税义务发生时间、报送资料等规定。
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State Administration of Taxation issued Circular Regarding Personal Income Tax on Share Incentive
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The State Administration of Taxation issued on August 24, 2009 the Circular Regarding Personal Income Tax on Share Incentive (the “Circular”), effective as of the same day.
The Circular provides that, where individuals who work at or are employed by listed companies and derive personal income from stock appreciation right and restricted shares, such listed companies or their domestic entities should withhold the personal income tax with respect to such personal income based on the tax calculation method for “wages and salaries” item and the personal income derived from share option according to law.
According to the Circular, formula for calculating the taxable income derived from share appreciation rights and restricted shares are as follows:
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(1)
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the taxable income derived from a particular exercise of stock appreciation right = (stock price on the exercise date – stock price on the date of grant) × number of stocks exercised;
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(2)
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the taxable income derived from the restricted shares of the grantee of share incentive = (the market price of the shares on the record date + the market price of the shares on the date where the restrictions on the relevant batch of shares are lifted) ÷ 2 × number of the relevant batch of shares whose restrictions are lifted – the total amount actually paid by the grantee for the restricted shares × (number of the relevant batch of shares whose restrictions are lifted ÷ total number of the restricted shares procured by the grantee).
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In addition, the Circular clarifies, among others, the time when the tax obligation arises and the required reporting materials.
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中国保险监督管理委员会发布《人身意外伤害保险业务经营标准》
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中国保险监督管理委员会于2009年8月17日日发布了《人身意外伤害保险业务经营标准》（简称〝《标准》〞），于2010年1月1日实施。
《标准》要求保险公司：
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（一）
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加强单证管理，要求保险公司总公司对单证实行统一编码管理，并建立单证管理系统，从源头上防止基层保险机构或中介机构利用单证管理漏洞违法违规经营意外险；
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（二）
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加强出单管理，要求意外险销售必须电脑联网出单，保单信息实时进入公司核心业务系统，出单系统应与单证管理系统、核心业务系统实时对接；
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（三）
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加强销售管理，强化保险公司对中介机构和营销员的管控责任，定额保单必须按保费面值销售；
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（四）
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加强财务管理，要求财务系统与核心业务系统无缝对接，真实记录意外险收支情况；
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（五）
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提供查询服务，要求经营意外险的保险公司必须为客户提供电话和互联网两种方式的保单信息查询服务；
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（六）
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加强产品管理，统一产寿险公司意外险产品报备制度。
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China Insurance Regulatory Commission issued Operating Standard for Personal Casualty Insurance |
China Insurance Regulatory Commission issued the Operating Standard for Personal Casualty Insurance (the “Standard”) on August 17, 2009, which will take effect on January 1, 2010.
The Standard requires insurance companies to:
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(1)
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strengthen the management of insurance policies and certificates (collectively “Insurance Policies”): headquarters of insurance companies are required to manage Insurance Policies by applying a unified coding method, and to establish a system for the management of Insurance Policies, so as to prevent the illegal operation of casualty insurance by the branches of insurance institutions or brokers through the loopholes in the management of Insurance Policies;
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(2)
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strengthen the management of issuance of Insurance Policies: it is required that Insurance Policies be issued by way of computer network for sale of casualty insurance, information of Insurance Policies be entered into the core business system of the companies on a real-time basis, and the Insurance Policies issuance system, Insurance Policies management system and core business system be connected on a real-time basis;
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(3)
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strengthen the sales management: insurance companies must enhance their responsibilities for the management and control of the brokers and salespersons, and must sell the fixed-amount policies at the face premium;
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(4)
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strengthen the financial management: the financial management system is required to be connected with the core business system on a seamless basis and faithfully record the revenue and expenditure in respect of the casualty insurance;
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(5)
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provide customer inquiry services: insurance companies operating casualty insurance business are required to provide the customers with phone inquiry and internet inquiry services with respect to the information of Insurance Policies; and
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(6)
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strengthen product management: the registration system for casualty insurance products offered respectively by property insurance companies and life insurance companies must be unified.
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中国银行监督管理委员会发布《商业银行声誉风险管理指引》
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中国银行监督管理委员会于2009年8月25日发布了《商业银行声誉风险管理指引》（简称〝《指引》〞），于发布之日起实施。
《指引》首次明确了声誉风险的定义，指出声誉风险是指由商业银行经营、管理及其他行为或外部事件导致利益相关方对商业银行负面评价的风险。《指引》明确要求商业银行将声誉风险管理纳入公司治理及全面风险管理体系。
《指引》提出由商业银行董事会承担声誉风险管理的最终责任，并对董事会职责提出规范性要求。《指引》要求商业银行建立声誉风险排查机制、声誉事件分类分级管理和应急处理机制等，提高对声誉风险的发现和声誉事件的应对能力。此外，《指引》亦明确有效处置重大声誉事件的原则和方法，商业银行不仅对已发重大声誉事件要启动应急预案，对可能引发重大声誉事件的行为和事件也要适时启动应急预案。
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China Banking Regulatory Commission issued Guidelines on Management of Reputation Risk by Commercial Banks
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China Banking Regulatory Commission issued the Guidelines on Management of Reputation Risk by Commercial Banks on August 25, 2009 (the “Guidelines”), effective as of the same day.
The Guidelines, for the first time, clarify the definition of reputation risk, and provides that the reputation risk refers to the risk of negative evaluation to commercial banks given by the interested party due to their operation, management and other actions or ulterior events. The Guidelines explicitly require commercial banks to include the management of reputation risk into their corporate governance and comprehensive risk management system.
The Guidelines provide that the board of directors of commercial banks shall bear the ultimate responsibility for the management of reputation risk, and set forth regulatory requirements for the responsibilities of the board of directors. The Guidelines require that commercial banks establish the mechanism for elimination and inspection of reputation risk, the mechanism for classification of reputation events and its management, and the mechanism for the handling of emergency, so as to enhance the capabilities of discovering and responding to reputation events. In addition, the Guidelines also provide the principles and methods to effectively handle major reputation events: it is necessary for commercial banks to implement emergency procedures in response to not only major reputation events which have occurred, but also possible actions and events on a timely basis which may lead to major reputation events.
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最高人民法院发布《关于审理城镇房屋租赁合同纠纷案件具体应用法律若干问题的解释》
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最高人民法院发布《关于审理城镇房屋租赁合同纠纷案件具体应用法律若干问题的解释》（简称〝《解释》〞），并于2009年9月1日起施行。
对于无效房屋租赁合同的范围：《解释》规定，违法建筑物租赁合同、转租期限超过承租人剩余租赁期限的合同、未经出租人同意的转租合同认定为无效。对于违法建筑物租赁合同，当事人只要在一审法庭辩论终结前，取得了法律、行政法规规定的条件，并且不存在合同法规定的其他无效情形的，可认定合同有效。
对于房屋租赁合同备案的效力：《解释》规定，当事人以房屋租赁合同未按照法律、行政法规规定办理登记备案手续为由，请求确认合同无效的，人民法院不予支持。当事人约定以办理登记备案手续为房屋租赁合同生效条件的，从其约定。但当事人一方已经履行主要义务，对方接受的除外。
对于出租人就同一房屋签订数份租赁合同：《解释》规定出租人就同一房屋订立数份租赁合同，在合同均有效的情况下，承租人均主张履行合同的，人民法院按照下列顺序确定履行合同的承租人：
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（一）
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已经合法占有租赁房屋的；
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（二）
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已经办理登记备案手续的；
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（三）
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合同成立在先的。
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对于承租人的优先购买权：《解释》规定，出租人出卖租赁房屋未在合理期限内通知承租人或者存在其他侵害承租人优先购买权情形，承租人请求出租人承担赔偿责任的，人民法院应予支持。但请求确认出租人与第三人签订的房屋买卖合同无效的，人民法院不予支持。具有下列情形之一，承租人主张优先购买房屋的，人民法院不予支持：
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（一）
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房屋共有人行使优先购买权的；
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（二）
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出租人将房屋出卖给近亲属，包括配偶、父母、子女、兄弟姐妹、祖父母、外祖父母、孙子女、外孙子女的；
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（三）
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出租人履行通知义务后，承租人在十五日内未明确表示购买的；
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（四）
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第三人善意购买租赁房屋并已经办理登记手续的。
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Supreme People’s Court issued Interpretation on Issues Relating to Application of Laws for Trial of Cases Concerning Disputes in Lease Contracts of Urban Houses |
The Supreme People’s Court issued the Interpretation on Issues Relating to Application of Laws for Trial of Cases Concerning Disputes in Lease Contracts of Urban Houses (the “Interpretation”), which took effect as of September 1, 2009.
Regarding the scope of invalid lease contracts, the Interpretation stipulates that lease contracts of illegal properties, sublease contracts the term of which exceeds the remaining term of the main lease, and sublease contracts without the lessors’ consent are deemed invalid. If the parties to the lease contract of an illegal property meet the conditions required by law and administrative rules before the end of the court hearing in the first instance, and no circumstances exist under which contracts are deemed void according to the Contract Law, such lease contract may be regarded as valid.
Regarding the effect of registration of lease contracts, the Interpretation stipulates that, if the parties to a lease contract claim that such lease contract is invalid due to the failure to register such lease contract according to law and administrative rules, the court must not support such claim. If the parties agree that registration of the lease contract be a pre-condition for the lease contract to be effective, such agreement will prevail, except where one of the parties has performed its material obligations under the lease contract and the other party has accepted such performance.
Regarding lessor signing several lease contracts for the same property, the Interpretation stipulates that, where the lessor has signed several lease contracts for the same property which are all valid, and where all lessees seek to enforce their lease contracts, the People’s Court must give priority to the lessee in the following order:
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(1)
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the lessee who is in lawful occupation of the property;
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(2)
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the lessee whose lease contract has been registered; and
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(3)
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the lessee whose lease contract was entered into the earliest.
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Regarding lessee’s right of first refusal to purchase leased property (the “Right of First Refusal”), the Interpretation further stipulates that, if the lessor sells the leased property without notifying the lessee within a reasonable period or causes other events to exist which infringes the Right of First Refusal , the People’s Court must support the claim by the lessee against the lessor for damages; however, the People’s Court must not support the claim that the sale and purchase agreement between the lessor and the third party is void. The People’s Court must not support the lessee’s claim to exercise the Right of First Refusal under the following circumstances:
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(1)
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the co-owner of the property exercises the Right of First Refusal;
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(2)
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the lessor sells the property to his/her close relative, including spouse, parents, children, siblings, grandparents and grandchildren;
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(3)
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the lessee does not expressly state his/her intention to purchase within 15 days after receiving the notice from the lessor; or
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(4)
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a bona fide third party has bought the property and completed the registration procedure.
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国家税务总局发布《关于明确个人所得税若干政策执行问题的通知》
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国家税务总局2009年8月17日发布《关于明确个人所得税政策执行问题的通知》，（简称〝《通知》〞）。
关于全年一次性奖金计税方法：《通知》规定，全年一次性奖金包括年终加薪、绩效考核兑现的年薪和绩效工资，并以上述收入全额分摊至12个月的数额确定适用税率，再按规定方法计算应缴税额。
关于董事费征税：《通知》规定，董事费按劳务报酬所得项目征税方法，仅适用于个人担任公司董事、监事，且不在公司任职、受雇的情形。个人在公司（包括关联公司）任职、受雇，同时兼任董事、监事的，应将董事费、监事费与个人工资收入合并，统一按工资、薪金所得项目缴纳个人所得税。
关于华侨身份界定和适用附加费用扣除：华侨是指定居在国外的中国公民，具体界定如下：
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（一）
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〝定居〞是指中国公民已取得住在国长期或者永久居留权，并已在住在国连续居留两年，两年内累计居留不少于18个月；
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（二）
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中国公民虽未取得住在国长期或者永久居留权，但已取得住在国连续5年以上（含5年）合法居留资格，5年内在住在国累计居留不少于30个月，视为华侨；
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（三）
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中国公民出国留学（包括公派和自费）在外学习期间，或因公务出国（包括外派劳务人员）在外工作期间，均不视为华侨。
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对符合上述条件规定的华侨身份的人员，其在中国工作期间取得的工资、薪金所得，税务机关可根据纳税人提供的证明其华侨身份的有关证明材料，在计算征收个人所得税时，适用附加扣除费用。
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State Administration of Taxation issued Circular on Implementation of Personal Income Tax Policies |
On August 17, 2009, the State Administration of Taxation issued the Circular on Implementation of Personal Income Tax Policies (the “Circular”).
Regarding calculation of tax for one-time annual bonus, the Circular stipulates that the one-time annual bonus includes year-end bonus, annual salary based on the satisfaction of performance appraisal and performance-based wages. The above one-time annual bonus must be divided by 12 into monthly increment for ascertaining the applicable tax rate, and the tax payable must be calculated according to the designated methods.
Regarding tax for director’s fees, the Circular stipulates that tax for director’s fees in the form of remuneration for personals service is only applicable where individuals serve as directors or supervisors of a company and are not employed by the company. If individuals work at or are employed by the company (including its affiliated entities) and concurrently serve as its directors or supervisors, their directors’ fees, supervisors’ fees and personal wages must be consolidated, and such individuals must pay personal income tax on such consolidated income as their “wages and salaries”.
Regarding definition of overseas Chinese and applicable deduction of additional expenses, the Circular stipulates that Overseas Chinese refer to the Chinese nationals who are resident abroad, which are defined in detail as follows:
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(1)
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“resident” refers to the fact that the Chinese nationals have obtained the long-term residency permit or permanent residency of the country in which they reside, and have resided in that country for two consecutive years, during which their accumulated residency in that country is no less than 18 months;
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(2)
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Chinese nationals who have not obtained the long-term residency permit or permanent residency are deemed as overseas Chinese if they are entitled to legally stay in the country in which they reside for no less than 5 consecutive years, during which their accumulated residency in that country is no less than 30 months;
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(3)
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Chinese nationals are not deemed as overseas Chinese during the time they study abroad (including government-sponsored and self-sponsored studying) or work abroad on official duty (including employees dispatched abroad).
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When calculating the personal income tax payable by the individuals who qualify as overseas Chinese under the above definition, the tax authorities may allow the deduction of additional expenses from the wages and salaries received by such individuals during the time they work in China upon presentation of proof by such individuals of their status as overseas Chinese.
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