Laws affecting business transactions in the PRC:
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| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
The Hague [u.a.]
Kluwer Law Internat.
2001
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXIII, 563 S. |
| ISBN: | 9041114955 |
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MARC
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| 245 | 1 | 0 | |a Laws affecting business transactions in the PRC |c Guanghua Yu ; Minkang Gu |
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| 650 | 4 | |a Business enterprises |x Law and legislation |z China | |
| 650 | 4 | |a Commercial law |z China | |
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| adam_text | TABLE OF CONTENTS
PREFACE
ABBREVIATIONS
PART I CONTRACTUAL RELATIONS AND BUSINESS ASSOCIATIONS
1 CONTRACT LAW 3
1.1. INTRODUCTION 3
1.2. HISTORICAL BACKGROUND OF CONTRACT LAW 4
1.3. THE LAW OF CONTRACT BETWEEN 1979 AND 1999 6
1A THE 1999 CONTRACT LAW 10
1.4.1. GENERAL PRINCIPLES 11
1.4.2. FORMATION OF CONTRACTS 13
1.4.3. CONTENT OF CONTRACTS 16
1.4.4. VALIDITY OF CONTRACTS 17
1.4.5. PERFORMANCE OF CONTRACTS 22
1.4.6. VARIATION AND ASSIGNMENT OF CONTRACTS 28
1.4.7. DISCHARGE OF CONTRACTS 31
1.4.8. LIABILITIES FOR BREACH OF CONTRACT 34
1.5. SPECIFIC TYPES OF CONTRACTS 39
1.5.1. CONTRACTS FOR THE SALE OF GOODS 39
1.5.2. CONTRACTS FOR THE SUPPLY OF UTILITIES 40
1.5.3. DONATION CONTRACTS 41
1.5.4. LOAN CONTRACTS 41
1.5.5. LEASE CONTRACTS 41
1.5.6. CONTRACTS OF FINANCIAL LEASE 41
1.5.7. PROCESSING CONTRACTS 42
1.5.8. CONTRACTS FOR CONSTRUCTION PROJECTS 42
1.5.9. TRANSPORTATION CONTRACTS 43
1.5.10. TECHNOLOGY CONTRACTS 43
1.5.11. BAILMENT CONTRACTS 43
1.5.12. CONTRACTS FOR STORAGE 44
1.5.13. ENTRUSTMENT CONTRACTS 44
1.5.14. COMMISSION AGENCY CONTRACTS 44
1.5.15. BROKERAGE CONTRACTS 44
1.6. CONCLUSION 45
2 THE LAW OF BUSINESS ASSOCIATIONS 47
2.1. INTRODUCTION 47
2.2. SOLE PROPRIETORSHIPS 51
TABLE OF CONTENTS
2.3. PARTNERSHIPS 57
2.4. COMPANIES 62
2.4.1. FORMATION OF COMPANIES 62
2.4.2. GOVERNANCE STRUCTURE 65
2.4.3. MERGERS AND DIVISIONS 73
2.4.4. INSOLVENCY, DISSOLUTION AND LIQUIDATION 73
2.5. OTHER FORMS OF BUSINESS ASSOCIATIONS 75
2.5.1. STATE-OWNED ENTERPRISES (ENTERPRISES OWNED BY THE
WHOLE PEOPLE) 76
2.5.1.1. ENFORCEMENT PROBLEMS OF THE BANKRUPTCY LAW 76
2.5.1.2. AUTONOMY RIGHTS OF STATE-OWNED ENTERPRISES 78
2.5.1.3. FACTORY DIRECTOR 79
2.5.2. COLLECTIVELY OWNED ENTERPRISES 80
2.5.2.1. ESTABLISHMENT, CHANGE OF REGISTERED MATTERS
AND TERMINATION 81
2.5.2.2. GOVERNANCE STRUCTURE 82
2.6. CONCLUSION 83
PART II FINANCIAL MARKETS AND TRANSACTIONS
3 SECURITIES LAW AND REGULATIONS 87
3.1. INTRODUCTION 87
3.2. MOTIVATION AND PRINCIPLES OF THE SECURITIES SYSTEM 90
3.2.1. MAINTAINING STATE CONTROL 90
3.2.2. POLICIES RELATING TO PRIVATIZATION 91
3.2.3. PROCEDURES FOR TRANSFER OF STATE-OWNED SHARES 93
3.2.4. PRINCIPLES OF SECURITIES REGULATION 94
3.3. THE DEFINITION OF SECURITIES 96
3.4. ISSUANCE OF SECURITIES 96
3.4.1. PRECONDITIONS 97
3.4.2. SHARE CLASSIFICATION 98
3.4.2.1. COMMON AND PREFERRED SHARES 98
3.4.2.2. CONVERTIBILITY 98
3.4.2.3. VOTING 99
3.4.3. PROCEDURES FOR ISSUANCE OF SHARES 99
3.4.3. L REVIEW BY REGULATORY AUTHORITIES 99
3.4.3.2. DISCLOSURE WHEN ISSUING SHARES 101
3.4.3.3. THE MINIMUM PRICE: PAR VALUE 102
3.4.3.4. SHARE UNDERWRITING 102
3.4.3.5. SHARES TO PARTICULAR SUBSCRIBERS 103
3.5. TRADING OF SECURITIES IN THE SECONDARY MARKET 104
3.5.1. PLACE OF TRADING 104
3.5.2. PRECONDITIONS FOR LISTING SECURITIES ON AN EXCHANGE 105
VI
TABLE OF CONTENTS
3.5.3. DISCLOSURE OF RELEVANT INFORMATION 106
3.5.3.1. CONTINUOUS DISCLOSURE OF INFORMATION 106
3.5.3.2. LIABILITY FOR NON-DISCLOSURE 107
3.6. PROHIBITED CONDUCT 107
3.6.1. GENERAL PROHIBITIONS 107
3.6.2. INSIDER TRADING 108
3.6.3. MANIPULATION 111
3.6.4. SECURITIES FIRMS CHEATING THEIR CUSTOMERS 112
3.6.5. FALSE REPRESENTATIONS 113
3.7. ACQUISITION OF LISTED COMPANIES 113
3.7.1. CHINA S FIRST TAKEOVER CASE AND ITS PROBLEMS 113
3.7.2. THE SIGNIFICANCE OF TAKEOVER 115
3.7.3. TYPES OF ACQUISITION 115
3.7.4. ACQUISITION BY FOREIGN INVESTORS 117
3.7.5. PROTECTION OF SHAREHOLDERS OF A TARGETING COMPANY 117
3.8. THE CHINA SECURITIES REGULATORY AUTHORITIES AND OTHER
SECURITIES INSTITUTIONS 118
3.8.1. THE SECURITIES REGULATORY AUTHORITIES 118
3.8.2. SECURITIES EXCHANGES 119
3.8.3. SECURITIES COMPANIES 119
3.8.4. SECURITIES REGISTRATION AND ACCOUNTS SETTLEMENT AGENCIES 120
3.8.5. SECURITIES TRADING SERVICES AGENCIES 121
3.8.6. SECURITIES INDUSTRY ASSOCIATIONS 121
3.9. UNRESOLVED ISSUES 122
3.9.1. HOW TO IMPROVE THE QUALITY OF THE LISTED COMPANIES? 122
3.9.2. HOW TO PROTECT THE FUNDS RAISED? 122
3.9.3. SHOULD THE SECURITIES LAW BE REVISED SOON? 123
3.10. CONCLUSION 124
4 INSURANCE LAW 125
4.1. GENERAL INTRODUCTION 125
4.2. THE INSURANCE LAW OF 1995 132
4.2.1. ISSUES OF INSURANCE CONTRACT 132
4.2.1.1. FORMATION OF AN INSURANCE CONTRACT 133
4.2.1.2. THE REQUIREMENTS OF AN INSURANCE CONTRACT 135
4.2.1.2.1. PARTIES TO AN INSURANCE CONTRACT 135
4.2.L2.2. DUTY TO DISCLOSE 135
4.2. L2.3. CONTENTS OF AN INSURANCE CONTRACT 137
4.2.2. PERFORMANCE OF AN INSURANCE CONTRACT AND LIABILITIES FOR BREACH
137
4.2.3. TYPES OF INSURANCE 139
4.3 ADMINISTRATION OF INSURANCE INSTITUTIONS 141
4.3.1. ADMINISTRATION OF INSURANCE COMPANIES 141
4.3.2. ADMINISTRATION OF INSURANCE AGENTS AND INSURANCE BROKERS 143
VII
TABLE OF CONTENTS
4.4. REGULATING CHINESE INSURANCE MARKET 145
4.5. LEGAL LIABILITIES 148
4.6. GOING PUBLIC AND DIVERSIFIED INVESTMENT CHANNELS 150
4.7. CHINESE INSURANCE INDUSTRY AND WTO ENTRY 152
4.8. CHINESE INSURANCE MARKET NEEDS FURTHER DEVELOPMENT 153
4.8.1. INTERNET AND CHINESE INSURANCE MARKET 153
4.8.2. ENLARGEMENT OF BUSINESS SCOPE 154
4.8.3. SKILLS AND ETHICS TRAINING ARE INDISPENSABLE 154
4.8.4. INSURANCE CONSULTATION 154
4.9. CONCLUSION 156
5 THE LAW OF FINANCIAL INSTITUTIONS 159
5.1. INTRODUCTION 159
5.2. A HISTORICAL OVERVIEW 160
5.3. THE REGULATORY FRAMEWORK GOVERNING FINANCIAL INSTITUTIONS 164
5.3.1. THE CENTRAL BANK 164
5.3.2. THE POLICY BANKS 167
5.3.3. COMMERCIAL BANKS 169
5.3.4. FOREIGN FINANCIAL INSTITUTIONS 173
5.3.4.1. REPRESENTATIVE OFFICES 174
5.3.4.2. FOREIGN-INVESTED FINANCIAL INSTITUTIONS 177
5.3.5. NON-BANKING FINANCIAL INSTITUTIONS 183
5.3.5.1. CREDIT COOPERATIVES 184
5.3.5.2. TRUST AND INVESTMENT COMPANIES 185
5.3.5.3. SECURITIES COMPANIES 186
5.3.5.4. FINANCE COMPANIES 187
5.3.5.5. LEASE FINANCING COMPANIES 188
5.4. CONCLUSION 188
6 NEGOTIABLE INSTRUMENTS LAW 191
6.1. INTRODUCTION 191
6.2. GENERAL PROVISIONS 192
6.2.1. POLICY OBJECTIVES 192
6.2.2. FORMALITY REQUIREMENTS 192
6.2.3. RIGHTS AND LIABILITIES DEFINED BY THE INSTRUMENT 192
6.2.4. THE INDEPENDENCE OF THE PAYMENT OBLIGATION 193
6.2.5. THE AUTONOMY OF THE PAYMENT OBLIGATION 194
6.2.6. HONESTY IN ACQUISITION 194
6.2.7. METHODS OF PROTECTING LOST-INSTRUMENT HOLDERS 195
6.2.8. MECHANISM FOR REQUESTING THE RETURN OF EQUIVALENT INTEREST 196
6.2.9. LIMITATION PERIOD 196
6.3. BILLS OF EXCHANGE 197
6.3.1. ISSUING 197
VIII
TABLE OF CONTENTS
6.3.2. ENDORSEMENT 198
6.3.3. ACCEPTANCE 201
6.3.4. GUARANTEE 202
6.3.5. PAYMENT 204
6.3.5.1. PAYMENT PROCEDURE 204
6.3.5.2. EFFECT OF PAYMENT AND LIABILITIES FOR WRONGFUL
PAYMENT 205
6.3.6. RIGHT OF RECOURSE 206
6.4. PROMISSORY NOTES 209
6.5. CHEQUES 211
6.6. APPLICABLE LAW GOVERNING NEGOTIABLE INSTRUMENTS 213
6.6.1. THE RELEVANCE OF INTERNATIONAL TREATIES OR PRACTICE 213
6.6.2. THE APPLICABLE LAW 214
6.6.2.1. CAPACITY FOR CIVIL CONDUCT 214
6.6.2.2. ISSUE, ENDORSEMENT, ACCEPTANCE, PAYMENT
AND GUARANTEE 215
6.6.2.3. RIGHT OF RESOURCE AND PROCEDURES FOR
RESERVING RIGHTS 215
6.7. LEGAL LIABILITY 215
6.7.1. CRIMINAL LIABILITY 215
6.7.2. ADMINISTRATIVE LIABILITY 216
6.7.3. CIVIL LIABILITY 217
6.8. CONCLUSION 217
PART III FOREIGN TRADE AND INVESTMENT
7 THE REGULATORY REGIME GOVERNING FOREIGN TRADE 221
7.1. INTRODUCTION 221
7.2. ELIGIBLE ENTITIES IN FOREIGN TRADE 222
7.2.1. FTCS 223
7.2.2. PRODUCTION ENTERPRISES 223
7.2.3. FOREIGN-INVESTED ENTERPRISES 223
7.2.4. ENTERPRISES IN COMMERCE 224
7.2.5. RESEARCH INSTITUTIONS 224
7.2.6. SUPPLY AND SALES COOPERATIVES 225
7.2.7. ENTERPRISES WITHIN THE SPECIAL ECONOMIC ZONES 225
7.2.8. CHINESE-FOREIGN TRADE JOINT VENTURES 225
7.3. FOREIGN TRADE AGENCY SYSTEM 227
7.3.1. RIGHTS AND DUTIES OF THE PRINCIPAL 229
7.3.2. RIGHTS AND DUTIES OF THE AGENT 230
7.4. IMPORT AND EXPORT LICENSING SYSTEM 233
7.4.1. IMPORT-LICENSING SYSTEM 234
7.4.2. EXPORT-LICENSING SYSTEM 236
IX
TABLE OF CONTENTS
7.5. IMPORT AND EXPORT QUOTA SYSTEM 237
7.5.1. EXPORT QUOTA SYSTEM 238
7.5.1.1. PLANNING QUOTAS 238
7.5.1.2. VOLUNTARY QUOTAS 239
7.5.1.3. PASSIVE QUOTAS 241
7.5.2. THE IMPORT QUOTA SYSTEM 245
7.5.2.1. IMPORT QUOTAS FOR MACHINERY AND ELECTRONIC GOODS 245
7.5.2.2. IMPORT QUOTAS FOR ORDINARY GOODS 246
7.6. THE TARIFF SYSTEM AND ANTI-DUMPING AND COUNTERVAILING DUTY LAWS 247
7.6.1. THE TARIFF SYSTEM 247
7.6.2. ANTI-DUMPING AND COUNTERVAILING DUTY LAWS 252
7.6.2.1. MEASURES TO COPE WITH ANTI-DUMPING
ACTIONS ABROAD 253
7.6.2.2. CHINESE ANTI-DUMPING AND COUNTERVAILING
DUTY LAWS 254
7.6.2.2.1. DUMPING AND HARM 255
7.6.2.2.2. ANTI-DUMPING INVESTIGATION 256
7.6.2.2.3. ANTI-DUMPING MEASURES 257
7.7. CONCLUSION 259
8 FOREIGN INVESTMENT LAW 261
8.1. INTRODUCTION 261
8.2. THESANZIQIYE 266
8.2.1. EQUITY JOINT VENTURE (HEZI JINGYING QIYE) 266
8.2.1.1. THE NATURE OF EJVS 267
8.2.1.2. THE DURATION OF EJVS 268
8.2.1.3. MUTUAL INVESTMENT 268
8.2.1.4 INTERNAL STRUCTURE 269
8.2.1.5. TRANSFER OF SHARES 269
8.2.2. JOINT COOPERATIVE ENTERPRISE (HEZUO JINGYING QIYE) 270
8.2.2.1. LEGAL FRAME 270
8.2.2.2. LEGAL STATUS 271
8.2.2.3. DISTRIBUTION OF PROFITS AND RECOVERY OF INVESTMENT 271
8.2.2.4. TERMINATION 272
8.2.2.5. THE DEVELOPMENT OF JCES 272
8.2.2.6. INTERNAL STRUCTURE 272
8.2.3. WHOLLY FOREIGN-OWNED ENTERPRISE (WAISHANG TOUZI
JINGYING QIYE) 272
8.2.3.1. DEFINITION AND LEGAL FRAME 272
8.2.3.2. LEGAL STATUS 273
8.2.3.3. WHAT COULD BE INVESTED IN A WFOE? 273
8.2.3.4. TERM OF OPERATION 274
8.2.3.5. ESTABLISHMENT 274
TABLE OF CONTENTS
8.2.4. OTHER FOREIGN-INVESTMENT ENTERPRISES 275
8.2.4.1. FOREIGN-INVESTED JOINT STOCK COMPANY (WAISHANG
TOUZI GUFEN YOUXIAN GONGSI) 275
8.2.4.LI. INTRODUCTION 275
8.2.4.1.2. ESTABLISHMENT 276
8.2.4.1.3. DIFFERENCES BETWEEN FIJSCS
ANDSANZIQIYE 277
8.2.4.2. BOT INVESTMENT FORM (RONGZI XIANGMU) 278
8.2.4.2.1. INTRODUCTION 278
8.2.4.2.2. LEGAL FRAMEWORK 278
8.2.4.3. FOREIGN-INVESTED COMMERCIAL ENTERPRISES
(WAISHANG TOUZI SHANGYE QIYE) 279
8.2.4.4. FOREIGN-INVESTED TRAVEL AGENCIES (ZHONGWAI
HEZI LUXINGSHE) 281
8.2.4.5. FOREIGN-FUNDED HOLDING COMPANIES (WAISHANG
TOUZI TOUZIXING GONGSI) 282
8.2.4.6. FOREIGN-FUNDED MEDICAL INSTITUTIONS (WAISHANG
TOUZI YILIAOJIGOU) 283
8.2.4.7. FOREIGN-FUNDED FINANCIAL INSTITUTIONS (WAISHANG
TOUZI JINSONG JIGON) 284
8.2.4.7.1. THE DEFINITION 284
8.2.4.7.2. HISTORY OF CHINA S FFIS 284
8.2.4.7.3. ESTABLISHMENT 285
8.2.4.7.4. THE SCOPE OF BUSINESS 286
8.2.4.7.5. SUPERVISION 286
8.2.4.7.6. MORE DEVELOPMENT 288
8.3. LIMITATIONS TO FOREIGN INVESTMENT 290
8.3.1. BAN OF FOREIGN DIRECT MARKETING BUSINESSES 290
8.3.2. CANCELLATION OF FIES 290
8.4. THE MERGER AND DIVISION OF FOREIGN-INVESTMENT ENTERPRISES 291
8.5. RESTRUCTURE CHINESE FOREIGN-INVESTMENT LAWS BASED ON
THE COMPANY LAW 292
8.5.1. WHY SHOULD WE THINK ABOUT THIS ISSUE? 292
8.5.2. THE RELATIONSHIP BETWEEN CHINESE FOREIGN-INVESTMENT LAW
AND COMPANY LAW 293
8.5.3. HOW TO RESTRUCTURE CHINESE FOREIGN-INVESTMENT LAWS? 294
8.5.4. THE COMPANY LAW NEEDS TO BE IMPROVED 295
8.5.5. OTHER ISSUES NEED TO CONCERN 296
8.6. CONCLUSION 297
THE REGULATION OF FOREIGN EXCHANGE 299
9.1. INTRODUCTION 299
9.2. THE REGULATION OF FOREIGN EXCHANGE UNDER THE CURRENT ACCOUNT 302
XI
TABLE OF CONTENTS
9.2.1. RETENTION OF FOREIGN EXCHANGE REGARDING DOMESTIC
ORGANIZATIONS 302
9.2.1.1. SETTLEMENT AND SALE OF FOREIGN EXCHANGE 302
9.2.1.2. PURCHASE AND PAYMENT IN FOREIGN EXCHANGE 305
9.2.1.3. VERIFICATION AND CANCELLATION PROCEDURE FOR
IMPORTS AND EXPORTS 307
9.2.2. THE REGULATION OF DOMESTIC INDIVIDUALS AND
FOREIGN INSTITUTIONS 309
9.3. THE REGULATION OF FOREIGN EXCHANGE UNDER THE CAPITAL ACCOUNT 311
9.3.1. BORROWING OF FOREIGN LOANS AND ISSUING FOREIGN
CURRENCY BONDS 312
9.3.1.1. BORROWING OF FOREIGN LOANS 312
9.3.1.2. ISSUING FOREIGN CURRENCY BONDS 314
9.3.2. REGISTRATION OF AND MONITORING FOREIGN DEBTS 316
9.3.3. SETTLEMENT MEASURES OF FOREIGN EXCHANGE FOR CAPITAL
ACCOUNT ITEMS 317
9.3.4. THE REGULATION OF INVESTMENT ABROAD 318
9.4. PENALTIES FOR VIOLATIONS OF FOREIGN EXCHANGE REGULATION 320
9.4.1. EVASION OF FOREIGN EXCHANGE CONTROL 320
9.4.2. ILLEGAL PROCUREMENT OF FOREIGN EXCHANGE 320
9.4.3. DISRUPTING THE ORDER OF FOREIGN EXCHANGE REGULATION 321
9.4.3.1. VIOLATION BY FINANCIAL INSTITUTIONS AND PENALTIES 321
9.4.3.2. VIOLATIONS BY OTHER DOMESTIC ORGANIZATIONS
AND PENALTIES 322
9.4.3.3. DISRUPTION OF FOREIGN EXCHANGE MARKET
AND PENALTIES 323
9.4.3.4. DISRUPTION OF THE ORDER OF FOREIGN DEBT
REGULATION AND PENALTIES 324
9.4.4. ADMINISTRATIVE RECONSIDERATION AND LITIGATION 324
9.5. CONCLUSION 325
10 FOREIGN INVESTMENT AND LABOUR REGULATION 327
10.1. INTRODUCTION 327
10.2. CONTENTS OF THE LABOUR LAWS AND REGULATIONS 332
10.2.1. LABOUR RELATIONSHIP IN FOREIGN-INVESTMENT ENTERPRISES 332
10.2.2. THE LABOUR MANAGEMENT IN FIES 333
10.2.3. CONTRACTUAL RELATIONSHIP 334
10.2.3.1. FORMATION OF A CONTRACT 336
10.2.3.1.1. PRINCIPLES OF THE FORMATION 336
10.2.3.1.2 FORM AND CONTENTS OF A
LABOUR CONTRACT 337
10.2.3.1.3. TERM OF A LABOUR CONTRACT 337
10.2.3.1.4. TERMINATION OF A LABOUR CONTRACT 338
XII
TABLE OF CONTENTS
10.2.3.1.5.RESTRICTION OF RETRENCHMENT ON FIES 340
10.2.3.1.6.COLLECTIVE CONTRACT 341
10.2.3.1.7. CERTIFICATION OF LABOUR CONTRACTS 344
10.3. WAGES, SOCIAL INSURANCE AND WELFARE SYSTEM IN FIES 344
10.3.1. WORKING HOURS AND WAGE SYSTEM 344
10.3.2. SOCIAL INSURANCE IN FIES 346
10.3.3. BONUS AND WELFARE FUNDS 348
10.3.4. TRAINING OF EMPLOYEES 349
10.4. EMPLOYMENT OF FOREIGNERS IN FIES 349
10.5. SPECIAL PROTECTION OF FEMALE EMPLOYEES AND UNDERAGE LABOURERS 351
10.5.1. PROTECTION OF FEMALE EMPLOYEES 351
10.5.2. PROTECTION ON UNDERAGE LABOURERS 352
10.6. THE ROLE OF LABOUR UNION 353
10.7. FOREIGN-RELATED LABOUR DISPUTES 355
10.8. ADMINISTRATIVE MANAGEMENT AND SUPERVISION 359
10.9. THE ADMINISTRATIVE PENALTIES FOR THE VIOLATION OF THE PRC
LABOUR LAW 360
10.10. CONCLUSION 361
11 THE LAW OF TAXATION
11.1. A HISTORICAL INTRODUCTION
11.2. INCOME TAX
11.2.1. ENTERPRISE INCOME TAX
1
1
1]
1
1
11
1
1]
1.2.
LL.
1.2.1.2.
1.2.
1.2.
1.2.
1.2.
1.2.
1.2.
1.3.
1.4.
1.5.
1.6.
L7.
1.8.
TAXPAYERS
SOURCES OF INCOME
TAXABLE INCOME
TAX RATE
LOSS CARRY OVER
TAX CREDIT GIVEN TO TAX PAID ABROAD
CONTROL OF TRANSFER PRICING
THE ADMINISTRATION OF TAX COLLECTION
11.2.2. INCOME TAX ON FOREIGN-INVESTED ENTERPRISES
AND FOREIGN ENTERPRISES
11.2.2.1.
11.2.2.2.
11.2.2.3.
11.2.2.4.
11.2.2.5.
11.2.2.6.
11.2.2.7.
11.2.2.8.
11
I.2.;
.9.
TAXPAYERS
SOURCES OF INCOME
TAXABLE INCOME
TAX RATES
TAX EXEMPTION AND REDUCTION
RE-INVESTMENT REFUND
LOSS CARRY FORWARD
TAX CREDIT
TRANSFER PRICING
11.2.2.10. TAX ADMINISTRATION
363
363
365
366
366
366
367
373
374
374
375
375
376
376
377
378
384
385
387
387
387
388
389
XIN
TABLE OF CONTENTS
11.2.3. INCOME TAX ON INDIVIDUALS 392
11.2.3.1. TAXPAYERS 392
11.2.3.2. SOURCES OF INDIVIDUAL INCOME 393
11.2.3.3. TAX RATES 395
11.2.3.4. TAX EXEMPTION AND REDUCTION 398
11.2.3.5. TAX CREDIT FOR TAX PAID ABROAD 399
11.2.3.6. TAX PAYMENT AND COLLECTION 400
11.3. TURNOVER TAX 401
11.3.1. VALUE-ADDED TAX 401
11.3.1.1. TAXPAYERS 401
11.3.1.2. ACTS ATTRACTING VALUE-ADDED TAX 402
11.3.1.3. TAX RATES 403
11.3.1.4. THE CALCULATION OF TAX 403
11.3.1.5. VAT EXEMPTIONS AND REFUNDS 403
11.3.1.6. PAYMENT AND COLLECTION OF VAT 409
11.3.2. CONSUMPTION TAX 411
11.3.2.1. THE CONCEPT 411
11.3.2.2. TAXPAYERS AND TAXABLE GOODS 411
11.3.2.3. TAX RATES 412
11.3.2.4. CALCULATION OF THE CONSUMPTION TAX 413
11.3.2.5. TAX EXEMPTION AND REFUND 416
11.3.2.6. TAX PAYMENT AND ADMINISTRATION 416
11.3.3. BUSINESS TAX 418
11.3.3.1. THE CONCEPT 418
11.3.3.2. TAXPAYERS 418
11.3.3.3. SOURCES OF TAX 419
11.3.3.4. TAX RATES 420
11.3.3.5. CALCULATION OF BUSINESS TAX 421
11.3.3.6. TAX REDUCTION OR EXEMPTION 422
11.3.3.7. PAYMENT AND COLLECTION OF BUSINESS TAX 423
11.4. CONCLUSION 424
PART IV ANTI-UNFAIR COMPETITION
12 PROTECTION OF INTELLECTUAL PROPERTY RIGHTS 429
12.1. DEVELOPMENT OF CHINA S INTELLECTUAL PROPERTY REGIME 429
12.2. TECHNOLOGY TRANSFER 434
12.2.1. REGISTRATION OF TECHNOLOGY IMPORT CONTRACTS 434
12.2.2. RIGHTS AND OBLIGATIONS OF THE PARTIES 435
12.3. MAJOR FORMS OF INTELLECTUAL PROPERTY RIGHTS 440
12.3.1. TRADEMARK 440
12.3.2. PATENT 446
12.3.3. COMPUTER SOFTWARE 449
XIV
TABLE OF CONTENTS
12.4. CUSTOMS PROTECTION OF INTELLECTUAL PROPERTY RIGHTS 450
12.5. PROTECTION OF INTELLECTUAL PROPERTY RIGHTS BY CRIMINAL LAW 453
12.6. PROTECTION OF INTELLECTUAL PROPERTY RIGHTS AND ITS IMPACT 455
12.7. CONCLUSION 456
13 ANTI-UNFAIR COMPETITION LAW 457
13.1. INTRODUCTION 457
13.2. REGIONAL REGULATIONS 458
13.3. ADMINISTRATIVE RULES AND ADMINISTRATIVE INTERPRETATION 460
13.4. SCOPE OF APPLICATION OF THE LAW 462
13.5. SPECIFIC TYPES OF UNFAIR COMPETITION CONDUCTS 464
13.5.1. ILLEGALLY BENEFITING FROM THE REPUTATION OF OTHERS 464
13.5.2. ABUSE OF MONOPOLY POSITION 466
13.5.3. RESTRAINING COMPETITIONS BY ABUSING ADMINISTRATIVE
POWERS 467
13.5.4. COMMERCIAL BRIBERY 469
13.5.4.1. ACCEPTANCE OF BRIBES BY THE FIRST HOSPITAL 472
13.5.4.2. ACCEPTANCE OF BRIBES BY CHENGDU
TELECOM ENGINEERING COMPANY 473
13.5.5. MISLEADING INFORMATION 473
13.5.6. INFRINGEMENTS OF RIGHTS TO BUSINESS SECRETS 476
13.5.7. MARKETING GOODS BELOW COSTS TO FORCE OUT COMPETITORS 479
13.5.8. IMPROPER PRIZE SALES 481
13.5.9 TIE-IN OR CONDITIONAL SALES 482
13.5.10. LOWERING THE GOODWILL OF OTHERS OR THE REPUTATION
OF THEIR PRODUCTS 483
13.5.11. CONSPIRACIES OR COLLUSION IN TENDERING OR BIDDING 484
13.6. ADMINISTRATIVE SUPERVISION AND MONITORING 486
13.7. LEGAL LIABILITIES 487
13.8. CONCLUSION 489
PART V THE RELATION OF CREDITORS AND THEIR PROTECTION
14 THE LAW ON SECURED TRANSACTIONS 493
14.1. INTRODUCTION 493
14.2. TYPES OF SECURITY DEVICES 495
14.2.1. DEPOSIT 495
14.2.2. LIEN 495
14.2.3. DIAN 496
14.2.3.1. CHARACTERISTICS OF THE DIAN 496
14.2.3.2. USE OF THE DIAN 498
14.2.4. MORTGAGES 499
14.2.4.1. PROPERTIES WHICH CAN OR CANNOT BE MORTGAGED 499
XV
TABLE OF CONTENTS
14.2.4.2. FORMALITY AND CONTENT 501
14.2.4.3. REGISTRATION AND PRIORITY 503
14.2 A A. RIGHTS AND OBLIGATIONS OF MORTGAGORS
AND MORTGAGEES 505
14.2.5. PLEDGES 507
14.2.5.1. PLEDGE OF MOVABLES 508
14.2.5.2. PLEDGE OF RIGHTS 511
14.2.6. GUARANTEES 513
14.2.6.1. THE CONCEPT OF GUARANTEE 513
14.2.6.2. ELIGIBILITY 514
14.2.6.3. FORMALITY AND CONTENT 516
14.2.6.4. TERMS OF GUARANTEE AND THE ADOPTION
OF GUARANTEE 517
14.3. THE PROVISION OF SECURITY TO FOREIGN ENTITIES 519
14.3.1. THE CONCEPT AND ITS SCOPE 519
14.3.2. QUALIFICATIONS OF SECURITY PROVIDERS AND SECURED PARTIES 520
14.3.3. RELEVANT AUTHORITY AND ITS POWERS 521
14.3.4. REGISTRATION REQUIREMENT 523
14.3.5. MANDATED RIGHTS OF SECURITY PROVIDERS 524
14.4. CONCLUSION 525
15 ENTERPRISE BANKRUPTCY LAW 527
15.1. INTRODUCTION 527
15.2. CHINESE BANKRUPTCY LAW 530
15.2.1. BANKRUPTCY LAW 530
15.2.2. BANKRUPTCY APPLICATION AND HEARING 531
15.2.2.1. STANDARDS FOR A BANKRUPTCY 531
15.2.2.2. SUBMISSION AND HEARING OF A BANKRUPTCY
APPLICATION 533
15.2.3. A CREDITOR S MEETING 534
15.2.3.1. WHAT IS A CREDITOR S MEETING? 534
15.2.4. CONCILIATION AND REORGANIZATION 536
15.2.5. DECLARATION OF BANKRUPTCY AND BANKRUPTCY
LIQUIDATION 539
15.2.5.1. DECLARATION OF BANKRUPTCY 539
15.2.5.2. LIQUIDATION GROUP 540
15.2.5.3. THE BANKRUPTCY PROPERTY 540
15.2.5.4. PAYMENT ORDER 543
15.2.5.5. FRAUDULENT CONVEYANCE 545
15.2.6. ADMINISTRATIVE SANCTION OR CRIMINAL PUNISHMENT
AGAINST RELEVANT PERSONS 546
15.3. LIQUIDATION OF FIES 546
15.4. AMENDMENT OF CHINA S ENTERPRISE BANKRUPTCY LAW 547
XVI
TABLE OF CONTENTS
15.5. UNRESOLVED ISSUES 548
15.5.1. WILL THE BANKRUPTCY LAW BECOME AN UMBRELLA
OF DEBT ESCAPEES? 548
15.5.2. SHOULD A LISTED COMPANY BE DECLARED BANKRUPT? 549
15.5.3. CAN A SYSTEM OF DEBTS FOR EQUITIES SAVE
POOR ENTERPRISES? 550
15.5.4. SHOULD CHINA ESTABLISH A SYSTEM OF CROSS-BORDER
BANKRUPTCY? 551
15.5.5. SHOULD THE BANKRUPTCY OF SOES BE SUBJECT TO THE
STATE PLAN? 553
15.6. CONCLUSION 553
INDEX 555
XVII
|
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| author | Yu, Guanghua Gu, Minkang |
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| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:52:14Z |
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| isbn | 9041114955 |
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| spelling | Yu, Guanghua Verfasser aut Laws affecting business transactions in the PRC Guanghua Yu ; Minkang Gu The Hague [u.a.] Kluwer Law Internat. 2001 XXIII, 563 S. txt rdacontent n rdamedia nc rdacarrier Recht Unternehmen Business enterprises Law and legislation China Commercial law China Gu, Minkang Verfasser aut SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009436594&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Yu, Guanghua Gu, Minkang Laws affecting business transactions in the PRC Recht Unternehmen Business enterprises Law and legislation China Commercial law China |
| title | Laws affecting business transactions in the PRC |
| title_auth | Laws affecting business transactions in the PRC |
| title_exact_search | Laws affecting business transactions in the PRC |
| title_full | Laws affecting business transactions in the PRC Guanghua Yu ; Minkang Gu |
| title_fullStr | Laws affecting business transactions in the PRC Guanghua Yu ; Minkang Gu |
| title_full_unstemmed | Laws affecting business transactions in the PRC Guanghua Yu ; Minkang Gu |
| title_short | Laws affecting business transactions in the PRC |
| title_sort | laws affecting business transactions in the prc |
| topic | Recht Unternehmen Business enterprises Law and legislation China Commercial law China |
| topic_facet | Recht Unternehmen Business enterprises Law and legislation China Commercial law China |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009436594&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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