Labor Law of People’s Republic of China

Contents
Chapter I General Provisions
Chapter II Promotion of Employment
Chapter III Labour Contracts and Collective Contracts
Chapter IV Working Hours, Rest and Vacations
Chapter V Wages
Chapter VI Occupational Safety and Health
Chapter VII Special Protection for Female Staff and Workers and Juvenile Workers
Chapter VIII Vocational Training
Chapter IX Social Insurance and Welfare
Chapter X Labour Disputes
Chapter XI Supervision and Inspection
Chapter XII Legal Responsibility
Chapter XIII Supplementary Provisions
Chapter I
General Provisions
Article 1 This Law is formulated in accordance with the Constitution in order to protect the legitimate rights and interests of labourers, regulate labour relationship, establish and safeguard a labour system suited to the socialist market economy, and promote economic development and social progress.
Article 2 This Law shall apply to enterprises, individual economic organizations (hereinafter referred to as employing units) and labourers who form a labour relationship therewith within the territory of the People’s Republic of China.
State organs, institutions and public organizations as well as labourers who form a labour contract relationship therewith shall be bound by this Law.
Article 3 Labourers shall have equal right to employment and choice of occupation, the right to remuneration for labour, to rest and vacations, to protection of occupational safety and health, to training in vocational skills, to social insurance and welfare, to submission of labour disputes for settlement and other rights relating to labour stipulated by law.
Labourers shall fulfill their labour tasks, improve their vocational skills, follow rules on occupational safety and health, and observe labour discipline and professional ethics.
Article 4 The employing units shall establish and perfect rules and regulations in accordance with the law so as to ensure that labourers enjoy the right to work and fulfill labour obligations.
Article 5 The State shall take various measures to promote employment, develop vocational education, lay down labour standards, regulate social incomes, perfect social insurance system, coordinate labour relationship, and gradually raise the living standard of labourers.
Article 6 The State shall advocate the participation of labourers in social voluntary labour and the unfolding of labour emulation and rational proposals campaign, encourage and protect labourers in conducting scientific research, technical renovation, inventions and creations, and commend and reward model and advanced workers.
Article 7 Labourers shall have the right to participate in, and organize, trade unions in accordance with the law.
Trade unions shall represent and safeguard the legitimate rights and interests of labourers, and independently carry out their activities in accordance with the law.
Article 8 Labourers shall take part in democratic management or negotiate with the employing units on an equal footing about protection of the legitimate rights and interests of labourers through the assembly of staff and workers or their congress or other forms as provided by law.
Article 9 The administrative department of labour under the State Council shall be in charge of the management of labour in the whole country.
The administrative departments of labour under the local people’s governments at or above the county level shall be in charge of the management of labour in their respective administrative areas.

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IMPLEMENTING REGULATIONS OF THE PATENT LAW OF THE PEOPLE’S REPUBLIC OF CHINA

(Promulgated by Decree No. 306 of the State Council of the People’s Republic of China on June 15,2001, amended the first time on December 28,2002 according to the Decision of the State Council on Amending the Implementing Regulations of the Patent Law of the People’s Republic of China, and amended the second time on January 9,2010 according to the Decision of the State Council on Amending the Implementing Regulations of the Patent Law of the People’s Republic of China)

Translated by the State Intellectual Property office of the People’s Republic of China. In case of discrepancy, the original version in Chinese shall prevail.

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Law of the People’s Republic of China on Application of Laws to Foreign-Related Civil Relations

Order No. 36 of the President of the People’s Republic of China

The Law of the People’s Republic of China on Application of Laws to Foreign-Related Civil Relations, adopted on October 28, 2010 at the 17th session of the Standing Committee of the 11th National People’s Congress of the People’s Republic of China, is hereby promulgated and shall come into effect on April 1, 2011.

President of the People’s Republic of China  Hu Jintao

October 28, 2010

Law of the People’s Republic of China on Application of Laws to Foreign-Related Civil Relations

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RULES FOR THE ADMINISTRATION OF EMPLOYMENT OF FOREIGNERS IN CHINA

(Promulgated jointly by the Ministry of Labour, Ministry of public Security,Ministry of Foreign Affairs and the Ministry of Foreign Trade and Economic Cooperation of the People’s Republic of China on 22 January 1996)
Chapter l General Provisions
Article 1 These Rules are formulated in accordance with the provisions of the relevant laws and decrees for the purpose of strengthening the admiministration of employment of foreigners in China
Article 2 The term “foreigners”in these Rules refers to the persons,who under the Nationality Law ont1e People’s Republic of China, do not have Chinese nationality. The term “employment of foreigners in China” in these Rules refers to acts of foreigners without permanent residence status to engage in remunerative work within Chinese territory in accordance with it laws.
Article 3 These Rules shall apply to employed foreigners within Chinese territory and their employers. These Rules shall not apply t。foreigners who enjoy diplomatic privileges and immunities employed by foreign embassies or consulates,or the offices of the United Nations and other international organizations in China.
Article 4 The labour administrative authorities of the people’s govemmer1t of the provinces,autonomous regions and municipalities directly under the Central Government and those at the prefecture and city level with their authorization are responsible for the administration of employment of foreigners China.
Chapter II Employment License
Article 5 The employer shall apply for the employment permission if it intends to employ foreigners and may do so after obtaining approval and The People’s Republic of China Employment License for Foreigners(hereinafter referred to as the “Employment License”).
Article 6 The post to be filled by the foreigner recruited by the employer shall be the post of special need,a post that cannot be filled by any domestic candidates for the time being but violates no government regulations No employer shall employ foreigners to engage in commercialized entertaining performance, except for the persons qualified under Article 9(3)of these Rules.
Article 7 Any foreigners seeking employment in China shall meet the following conditions: (1)18 years of age or older and in good health (2)with professional skills and job experience required for the work of intended employment; (3)with no criminal record; (4)a clearly-defined employer; (5)with valid passport other international travel document in lieu of the passport(hereinafter referred to as the “Travel Document”).
Article 8 Foreigners seeking employment in China shall hold the Employment Visas for thew entry(In case of agreement for mutual exemption of visas,the agreement shall prevail.), and may wok within Chinese territory only after they obtain the Employment Permit for Foreigner(hereinafter referred to as the”Employment Permit”)and the foreigner residence certificate Foreigners who have not been issued residence certificate (i.e. holders of F,L,C or G-types visas),and those who are under study or interim programs in China and the families of holders of Employment Visas shall not work in China.In special cases,employment may be allowed when the foreigner changes his status at the public security organs with the Employment License secured by his employer in accordance with the clearance procedures1under these Rules foreigners changes his status at the public security organs with the Employment License and receives his Employment permit and residence certificate. The employment in China of the spouses of the Personnel of foreign ernbassies, consulates,representative offices of the United Nations System and other international organization in China shall follow the Provisions of Ministry of Foreign Affairs of the People’s Republic of China Concerning the Employment of the Spouses of the Personnel of Foreign Embassies,Consulates and the Representative Offices of the United Nations System in China and be handled in accordance with the clearance procedures provided for in the second paragraph of this article. The Employment License and the Employment Permit shall be designed and prepared exclusively by the Ministry of Labour.
Article 9 Foreigners may be exempted from the Employment License and Employment permit when they meet any of the following conditions: (1)foreign professional technical and managerial personnel employed directly by the Chinese government or those with senior technical titles or credentials of special skills recognized by their home or international technical authorities or professional associations to be employed by Chinese government organs and institutions and foreigners holding Foreign Expert Certificate issued by China’s Bureau of Foreign Expert Affairs; (2)foreign workers with special skills who wok in offshore petroleum operations without the need to go ashore for employment and hold”Work Permit for Foreign Personnel Engaged in the Offshore petroleum Operations in the people’s Republic of China”; (3)foreigners who conduct commercialized entertaining performance with the approval of the Ministry of Culture and hold “permit for Temporary Commercialized Performance”.
Article 10 Foreigners may be exempted from the Employment License and may apply directly for the Employment Permit by presenting their Employment Visas and relevant papers after their entry entry when they meet any of the following conditions: (1)foreigners employed in China under agreements or accords entered into by the Chinese government with foreign governments or international organizations for the implementation of Sino-foreign projects of cooperation and exchange; (2)chief representatives and representatives of the permanent offices of foreign enterprises in China.
Chapter III Application and Approval
Article 11 The employer When intending to employ a foreigner,stall fill out the Application Form for the Employment of Foreigners(hereinafter referred to as the”Application Form”)and submit it to its competent trade authorities at the same level as the labour administrative authorities together with the following documentations: (1)the curriculum vitae of the foreigner to be employed; (2)the letter of intention for employment; (3)the report of reasons for employment; (4)the credentials of the foreigner required for the performance of the job; (5)the health certificate of the foreigner to be employed; (6)other documents required by regulations. The competent trade authorities shall examine and approve the application in accordance with Arides 6 and 7 of these Rules and relevant laws and decrees.
Article 12 After the approval by the competent trade authorities,the employer shall take the Application Form to the labour administrative authorities of the province,autonomous region or municipality directly under the Central Government or the labour administrative authorities at the prefecture and city level where the said employer is located for examiexamination and clearance.The labour administration authorities described above shall designate a special body(hereinafter referred to as the”Certificate Office”) to take up the responsibility of issuing the Employment License.The Certificate Office should take into consideration of the opinions of the competent trade authorities and the demand and supply of labour market,and issue the Employment License to the employer after examination and clearance.
Article 13 Employers at the Central level or those without the competent trade authorities may submit their application directly to the Certificate Office of the labour administrative authorities for the Employment Permit. The examination and approval by the competent trade authorities is not required for foreign-funded enterprises to employ foreigners,and such enterprises may submit their applications directly to the Certificate Office of the labour administrative authorities for the Employment License,bringing with them the contract, articles of association, certificate of approval, business license and the documentation referred to in Article 11of these Rules.
Article 14 Employers with permission to employ foreigners shall not send the Employment License nor the letter of visa notification directly to he foreigners to be employed1and they must be sent by the authorized unit.
Article 15 Foreigner with permission to work in China should apply for Employment Visas at the Chinese embassies,consulates and visa offices, bringing with them the Employment License issued by the Ministry of Labour,the letter or telex of visa notification sent by the authorized unit and the valid passport or Travel Document. Personnel referred to in Article 9(1)of these Rules should apply for the Employment Visas by presenting their letter or telex of visa notification by authorized unit;personnel referred to in Article 9(2) should apply for the Employment Visas by presenting their letter or telex of visa notification issued by the China National Offshore Oil Corporation; personnel referred to in Article9(3)should apply for the Employment Visas by presenting their letter of telex of visa notification issued by the foreign affairs, office under the people’s government of privinces, autonomous regions or municipalities directly under the Central Government and the relevant documents of approval of the Ministry of Culture (addressed to the Chinese embassies,consulates or visa offices). Personnel referred to in Article 10(1)of these Rules should apply for the Employment Visas by presenting their letter or telex of visa notification by authorized unit and the documentation on projects of cooperation and exchange;personnel referred to in Article 10(2)should apply for the Employment Visas by presenting their letter or telex of visa notification by the authorized unit and the registration certification issued by the administrative authorities of industry and commerce
Article 16 The employer should,within fifteen days after the entry of the employed foreigner take to the original Certificate Office the Employment License the labour contract with the said foreigner and his passport or Travel Document to receive his Employment Permit while filling out the Foreigner Employment Registration Form. The Employment Permit shall be effective only within the area specified by the Certificate Office.
Article 17 Foreigners who received their Employment Permit should,within thirty days after their entry,apply for the residence certificate with the public security organs bringing with them their Employment Permit. The term of validity of the residence certificate may be determined in accordance with the term of validity of the Employment Permit.
Chapter IV Labour Adn1inistration

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Trade Union Law of the People’s Republic of China

Adopted on April 3, 1992 at the 5th Session of the 7th National People’s Congress

Amended according to the Decision on Amending the Trade Union Law of the People’s Republic of China at the 24th Session of the Standing Committee of the 9th National People’s Congress on October 27, 2001

Contents

Chapter I General Provisions

Chapter II Trade Union Organizations

Chapter III Rights and Obligations of a Trade Union

Chapter IV Basic-level Trade Union Organizations

Chapter V Trade Union Funds and Assets

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Implementing-Regulations-of-The-Copy-right-Law-of-thePeople’s-Republic-of-China (2013.2.25 updated)

Article 1 These implementing Regulations are formulated pursuant to the Copyright Law of the People’s Republic of China (hereafter referred to as “the law”).
Article 2 The term “works” used in the Law shall mean original intellectual creations in the literary, artistic and scientific domain, insofar as they are capable of being reproduced ina certain tangible form.
Article 3 The term “ creation” mentioned in the Law shall mean intellectual activities from which literary, artistic and scientific works directly result.
The provision of consultations, material means or other supporting services for others in their creative activities, shall not be deemed as acts of creation.
Article 4 The works as mentioned in the Law and the Regulations shall mean the following:
(1) written works are works expressed in written form, such as novels, poems, essays and thesis, etc.
(2) oral works are works which are created in spoken words such as impromptu speeches, lectures and court debates, etc.
(3) music works are such works as symphonic works and songs, with or without accompanying words, which can be sung or performed;
(4) dramatic works are such works as dramas, operas and local art forms which are used for stage performance;
(5) “quyi” works include such works as “Xiangsheng” (cross talk), “kuaishu” (clapper talk), “dagu” (ballad singing with drum accompaniment) and “pingshu” (story-telling based on classic novels), which are all used mainly for being performed in a way involving recitation, singing, or both;
(6) choreographic works are works which are or can be expressed in successive body movements, gestures and facial movements;
(7) acrobatic art works are such works as acrobatics, magic and circus which can be expressed in body movements and in technique way;
(8) works of fine art are two-or three-dimensional works created in lines, colors or other medium which, when being viewed, impart aesthetic effect, such as paintings, works of calligraphy, sculptures and works of architecture;
(9) architectural works are works which are works in architectural building or expressed in similar format, when being viewed, impart aesthetic effect;
(10)photographic works are the kind of artistic works created by recording images on light-sensitive materials with the aid of devices;
(11)cinematographic works and works which are created in analogous shooting cinematographic works are works consisting of a series of related images which, when shown in succession, impart an impression of motion with the aid of suitable devices, together with accompanying sounds or not;
(12)pictorial works are such works as drawings of engineering designs and product designs which are designed for the purpose of actual construction and manufacturing, and maps, sketches and other graphic works showing geographic phenomena and demonstrating the fundamentals or the structure of a thing;
(13)model works are three-dimensional works which are drawn to certain scale according to format and structure of a thing for the purpose of exhibition, testing and viewing;
Article 5 As used in the Law and this Regulations, the following terms mean the following:
(1) news on current events refers to the mere facts or happenings conveyed by newspapers, periodicals and radio and television programmes;
(2) sound recordings refer to the recordation of any sounds of performance and others;
(3) video recordings refer to the recordation of a series of related images, with or without accompanying sounds, other than analogous cinematographic works;
(4) producer of sound recording refers to the first original person who makes sound recordings;
(5) producer of video recording refers to the first original person who makes video recordings;
(6) performer refers to an actor or any other person who performs literary and artistic works.
Article 6 Copyright shall be protected on the date when a work is created.
Article 7 The work of a foreigner or person without nationality as promulgated by the third section of Article 2 of the Law which is first published in the territory of China shall be protected on the date when the work is first published.
Article 8 The work of a foreigner or person without nationality which is published in the territory of China within 30 days after first published outside China shall be deemed published in China at same time.
Article 9 Copyright of the joint work which can’t be used separately shall be owned by joint authors and exercised by unanimous agreement; where joint authors failed to reach an agreement and without reasonable reasons, any party may not prevent the other parties from exercising the said copyright except transfer right, but the gaining from exercising the said copyright shall be allocate to all joint authors reasonably.
Article 10 Where the copyright owner has authorized others to make cinematographic work or analogous cinematographic works based on his works, it is deemed that he has permitted them to make necessary alteration of his works, insofar as such alteration does not distort or mutilate the original work.
Article 11 The “work commission” mentioned in first paragraph of Article 16 of the Law regarding employment works shall mean duties the citizen shall perform in his legal entity or organization.
The material and technical resources mentioned in second paragraph of Article 16 of the Law regarding employment works shall mean the funds, equipments or materials provided expressly for the creation of a work.
Article 12 Within two years after the creation of the employment work, the author may, with the permission of the entity to which he belongs, permit a third party to use the work in the same manner as the entity may have done. Remunerations thus obtained shall be divided between the author and the entity according to agreed proportions.
The aforementioned two years period after the creation of the work shall be calculated from the date on which the work concerned was submitted to the entity.
Article 13 In the case of a work of an unknown author, the copyright, except the right of authorship, shall be exercised by the lawful holder of the original copy of the work. Where the author has been identified, the copyright shall be exercised by the author or his heir in title.
Article 14 In the case where one of the co-authors of a work of joint authorship dies without heir in title or other behested beneficiary, the right of exploitation and the economic rights he enjoyed in the work shall be exercised by other co-authors.
Article 15 The right of authorship, right of revision and right of integrity shall, after the
death of the author, be protected by the heir in title and other behested beneficiary.
Article 16 The using of copyright enjoyed by the State shall be managed by the State
Council copyright administration departments.
Article 17 In the case of posthumous works, the right of publication may be exercised by the author’s heir in title or other behested beneficiary within a period of fifty years, unless the author expressly had stated otherwise. In the absence of an heir in title or other behested beneficiary, the said right shall be exercised by the lawful holder of the original copy of the work.
Article 18 In the case of a work of an unknown author, the protection term in relation to the rights as mentioned by item 5 to item 17 of first paragraph of Article 10 of the Law shall be fifty years ending on December 31 of the fiftieth year after the first publication of the work. Article 21 of the Law shall be applicable after the author of the work has been identified.
Article 19 Anyone uses works owned by others shall show clearly name of the author and title of the work; but exceptions if involved party has another agreement or can’t show clearly due to special character of using the work;
Article 20 A published work as mentioned in the Law refers to a work which has been made available by the copyright owner to the public by means stipulated in the Law.
Article 21 The use of published works with no need permission from copyright owner by provisions concerned of the Law shall not harm the normal exploitation of the work concerned and shall not unreasonably prejudice the legitimate interests of the copyright owner.
Article 22 The remuneration standard of using works under the Article 23, the second paragraph of Article 32 and the third paragraph of Article 39 of the Law will be made and promulgated by the State Council copyright administration department jointly with the State Council price authority.
Article 23 Anyone who uses copyrighted work of others shall establish license agreement with copyright owner, where the right licensed to use is exclusive right of exploitation, such agreement shall be made in written form, except in cases where works are to be published by newspapers or periodicals.
Article 24 The contents of exclusive right of exploitation as mentioned by the Article 24 of the Law shall be stipulated by the contract, no stipulations in the contract or in default of a clear indication in the contract, shall be deemed that the licensee has the right to prevent any other person, including the copyright owner, from using the work in the same way. However, the sublicensing of the same right to a third party shall be subject to permission by the copyright owner, unless the contract parties agreed otherwise.
Article 25 The licensing to use contract, contract of copyright transfer with the copyright owner may be subject to copyright administration department for record.
Article 26 Rights related to copyright, as mentioned in the Law and this Regulations, mean the right enjoyed by publishers in their publication designs of books and periodicals, the right enjoyed by performers in their performances, the right enjoyed by producers of audio and video recordings in their products and the right enjoyed by radio and television stations in their broadcasts.
Article 27 Publishers, performers, producers of audio and video recordings and radio and television stations, in the course of exercising their rights, shall not prejudice the right of the copyright owner of the works being used and of the original work.
Article 28 In the case where exclusive publishing right was agreed but didn’t make definite about details in the book publishing contract, shall be deemed that the publisher has right to publish, within the term of validity of and the territory of execution defined by the contract, a work in its original language and in the form of original edition, revised version.
Article 29 The state of being out of print in relation to a work mentioned in Article 31 of the Law shall be established if a period of six months, after two subscription forms were mailed by the author to the publisher, expires without action being taken to satisfy the subscription.
Article 30 To object to the reprinting or extracting of his work by virtue of the second paragraph of Article 32 of the Law, the copyright owner is required to make a statement to that effect at the same time when the work is first published in a newspaper or a periodical.
Article 31 To object to making audio productof his work by virtue of the third paragraph of Article 39 of the Law, the copyright owner is required to make a statement to that effect at the same time when his work is legally recorded as a sound product.
Article 32 To use works of other persons by virtue of the Article 23, the second paragraph of Article 32, the third paragraph of Article 39 of the Law, the user shall pay remuneration to the copyright owner within two month since the date he used the work.
Article 33 The performances made by foreigners or persons without nationality shall be protected under the Law.
The rights enjoyed by foreigners or persons without nationality to their performances under international treaties to which China already joined are protected under the Law.
Article 34 Sound recording products which are made by foreigners or persons without nationality in the territory of China are subject to protection of the Law.
Article 35The rights enjoyed by foreigners or persons without nationality to their sound recording products are subject to protection of the Law.
Article 36 The infringing acts as mentioned in the Article 48 of the Law, meanwhile harm social common interests, when then amounts involved totaled above RMB 50, 000 yuan, the copyright administration departments may no less than one time but no more than five times fines of illegal revenues; when no amount involved in the illegal operation or the amount is less than RMB 50, 000 yuan, the copyright administration departments may fine no more than RMB 250, 000 yuan basing on the degree of the infringement.
Article 37 The infringing acts as mentioned in the Article 48 of the Law, meanwhile harm social common interests, shall be responsible by local copyright administration departments.
The State Council Copyright Administration Department may investigate and handle infringing acts that are of nationwide influence.
Article 38 These Implementing Regulations shall enter into force on September 15, 2002. The old Implementing Regulations approved by the State Council on May 24, 1991 is abolished at the same time.

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Implementing-Regulations-of-The-Copy-right-Law-of-thePeople’s-Republic-of-China

Article 1 These implementing Regulations are formulated pursuant to the Copyright Law of the People’s Republic of China (hereafter referred to as “the law”).
Article 2 The term “works” used in the Law shall mean original intellectual creations in the literary, artistic and scientific domain, insofar as they are capable of being reproduced ina certain tangible form.
Article 3 The term “ creation” mentioned in the Law shall mean intellectual activities from which literary, artistic and scientific works directly result.
The provision of consultations, material means or other supporting services for others in their creative activities, shall not be deemed as acts of creation.
Article 4 The works as mentioned in the Law and the Regulations shall mean the following:
(1) written works are works expressed in written form, such as novels, poems, essays and thesis, etc.
(2) oral works are works which are created in spoken words such as impromptu speeches, lectures and court debates, etc.
(3) music works are such works as symphonic works and songs, with or without accompanying words, which can be sung or performed;
(4) dramatic works are such works as dramas, operas and local art forms which are used for stage performance;
(5) “quyi” works include such works as “Xiangsheng” (cross talk), “kuaishu” (clapper talk), “dagu” (ballad singing with drum accompaniment) and “pingshu” (story-telling based on classic novels), which are all used mainly for being performed in a way involving recitation, singing, or both;
(6) choreographic works are works which are or can be expressed in successive body movements, gestures and facial movements;
(7) acrobatic art works are such works as acrobatics, magic and circus which can be expressed in body movements and in technique way;
(8) works of fine art are two-or three-dimensional works created in lines, colors or other medium which, when being viewed, impart aesthetic effect, such as paintings, works of calligraphy, sculptures and works of architecture;
(9) architectural works are works which are works in architectural building or expressed in similar format, when being viewed, impart aesthetic effect;
(10)photographic works are the kind of artistic works created by recording images on light-sensitive materials with the aid of devices;
(11)cinematographic works and works which are created in analogous shooting cinematographic works are works consisting of a series of related images which, when shown in succession, impart an impression of motion with the aid of suitable devices, together with accompanying sounds or not;
(12)pictorial works are such works as drawings of engineering designs and product designs which are designed for the purpose of actual construction and manufacturing, and maps, sketches and other graphic works showing geographic phenomena and demonstrating the fundamentals or the structure of a thing;
(13)model works are three-dimensional works which are drawn to certain scale according to format and structure of a thing for the purpose of exhibition, testing and viewing;
Article 5 As used in the Law and this Regulations, the following terms mean the following:
(1) news on current events refers to the mere facts or happenings conveyed by newspapers, periodicals and radio and television programmes;
(2) sound recordings refer to the recordation of any sounds of performance and others;
(3) video recordings refer to the recordation of a series of related images, with or without accompanying sounds, other than analogous cinematographic works;
(4) producer of sound recording refers to the first original person who makes sound recordings;
(5) producer of video recording refers to the first original person who makes video recordings;
(6) performer refers to an actor or any other person who performs literary and artistic works.
Article 6 Copyright shall be protected on the date when a work is created.
Article 7 The work of a foreigner or person without nationality as promulgated by the third section of Article 2 of the Law which is first published in the territory of China shall be protected on the date when the work is first published.
Article 8 The work of a foreigner or person without nationality which is published in the territory of China within 30 days after first published outside China shall be deemed published in China at same time.
Article 9 Copyright of the joint work which can’t be used separately shall be owned by joint authors and exercised by unanimous agreement; where joint authors failed to reach an agreement and without reasonable reasons, any party may not prevent the other parties from exercising the said copyright except transfer right, but the gaining from exercising the said copyright shall be allocate to all joint authors reasonably.
Article 10 Where the copyright owner has authorized others to make cinematographic work or analogous cinematographic works based on his works, it is deemed that he has permitted them to make necessary alteration of his works, insofar as such alteration does not distort or mutilate the original work.
Article 11 The “work commission” mentioned in first paragraph of Article 16 of the Law regarding employment works shall mean duties the citizen shall perform in his legal entity or organization.
The material and technical resources mentioned in second paragraph of Article 16 of the Law regarding employment works shall mean the funds, equipments or materials provided expressly for the creation of a work.
Article 12 Within two years after the creation of the employment work, the author may, with the permission of the entity to which he belongs, permit a third party to use the work in the same manner as the entity may have done. Remunerations thus obtained shall be divided between the author and the entity according to agreed proportions.
The aforementioned two years period after the creation of the work shall be calculated from the date on which the work concerned was submitted to the entity.
Article 13 In the case of a work of an unknown author, the copyright, except the right of authorship, shall be exercised by the lawful holder of the original copy of the work. Where the author has been identified, the copyright shall be exercised by the author or his heir in title.
Article 14 In the case where one of the co-authors of a work of joint authorship dies without heir in title or other behested beneficiary, the right of exploitation and the economic rights he enjoyed in the work shall be exercised by other co-authors.
Article 15 The right of authorship, right of revision and right of integrity shall, after the
death of the author, be protected by the heir in title and other behested beneficiary.
Article 16 The using of copyright enjoyed by the State shall be managed by the State
Council copyright administration departments.
Article 17 In the case of posthumous works, the right of publication may be exercised by the author’s heir in title or other behested beneficiary within a period of fifty years, unless the author expressly had stated otherwise. In the absence of an heir in title or other behested beneficiary, the said right shall be exercised by the lawful holder of the original copy of the work.
Article 18 In the case of a work of an unknown author, the protection term in relation to the rights as mentioned by item 5 to item 17 of first paragraph of Article 10 of the Law shall be fifty years ending on December 31 of the fiftieth year after the first publication of the work. Article 21 of the Law shall be applicable after the author of the work has been identified.
Article 19 Anyone uses works owned by others shall show clearly name of the author and title of the work; but exceptions if involved party has another agreement or can’t show clearly due to special character of using the work;
Article 20 A published work as mentioned in the Law refers to a work which has been made available by the copyright owner to the public by means stipulated in the Law.
Article 21 The use of published works with no need permission from copyright owner by provisions concerned of the Law shall not harm the normal exploitation of the work concerned and shall not unreasonably prejudice the legitimate interests of the copyright owner.
Article 22 The remuneration standard of using works under the Article 23, the second paragraph of Article 32 and the third paragraph of Article 39 of the Law will be made and promulgated by the State Council copyright administration department jointly with the State Council price authority.
Article 23 Anyone who uses copyrighted work of others shall establish license agreement with copyright owner, where the right licensed to use is exclusive right of exploitation, such agreement shall be made in written form, except in cases where works are to be published by newspapers or periodicals.
Article 24 The contents of exclusive right of exploitation as mentioned by the Article 24 of the Law shall be stipulated by the contract, no stipulations in the contract or in default of a clear indication in the contract, shall be deemed that the licensee has the right to prevent any other person, including the copyright owner, from using the work in the same way. However, the sublicensing of the same right to a third party shall be subject to permission by the copyright owner, unless the contract parties agreed otherwise.
Article 25 The licensing to use contract, contract of copyright transfer with the copyright owner may be subject to copyright administration department for record.
Article 26 Rights related to copyright, as mentioned in the Law and this Regulations, mean the right enjoyed by publishers in their publication designs of books and periodicals, the right enjoyed by performers in their performances, the right enjoyed by producers of audio and video recordings in their products and the right enjoyed by radio and television stations in their broadcasts.
Article 27 Publishers, performers, producers of audio and video recordings and radio and television stations, in the course of exercising their rights, shall not prejudice the right of the copyright owner of the works being used and of the original work.
Article 28 In the case where exclusive publishing right was agreed but didn’t make definite about details in the book publishing contract, shall be deemed that the publisher has right to publish, within the term of validity of and the territory of execution defined by the contract, a work in its original language and in the form of original edition, revised version.
Article 29 The state of being out of print in relation to a work mentioned in Article 31 of the Law shall be established if a period of six months, after two subscription forms were mailed by the author to the publisher, expires without action being taken to satisfy the subscription.
Article 30 To object to the reprinting or extracting of his work by virtue of the second paragraph of Article 32 of the Law, the copyright owner is required to make a statement to that effect at the same time when the work is first published in a newspaper or a periodical.
Article 31 To object to making audio productof his work by virtue of the third paragraph of Article 39 of the Law, the copyright owner is required to make a statement to that effect at the same time when his work is legally recorded as a sound product.
Article 32 To use works of other persons by virtue of the Article 23, the second paragraph of Article 32, the third paragraph of Article 39 of the Law, the user shall pay remuneration to the copyright owner within two month since the date he used the work.
Article 33 The performances made by foreigners or persons without nationality shall be protected under the Law.
The rights enjoyed by foreigners or persons without nationality to their performances under international treaties to which China already joined are protected under the Law.
Article 34 Sound recording products which are made by foreigners or persons without nationality in the territory of China are subject to protection of the Law.
Article 35The rights enjoyed by foreigners or persons without nationality to their sound recording products are subject to protection of the Law.
Article 36 The infringing acts as mentioned in the Article 47 of the Law, meanwhile harm social common interests, copyright administration departments may no more than three times fines of illegal revenues.
Article 37 The infringing acts as mentioned in the Article 47 of the Law, meanwhile harm social common interests, shall be responsible by local copyright administration departments.
The State Council Copyright Administration Department may investigate and handle infringing acts that are of nationwide influence.
Article 38 These Implementing Regulations shall enter into force on September 15, 2002. The old Implementing Regulations approved by the State Council on May 24, 1991 is abolished at the same time.

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Law of the People’s Republic of China on Securities

PART ONE: GENERAL PROVISIONS

Article 1: This Law is formulated in order to standardize the issuing and trading of securities, to protect the lawful rights and interests of investors, to safeguard the social and economic order and the public interest and to promote the development of the socialist market economy.

Article 2: This Law applies to the issuing and trading in the People’s Republic of China of shares, corporate bonds and such other securities as are lawfully recognized by the State Council. Issues not covered by this Law shall be governed by the provisions of the PRC, Company Law and other laws and administrative regulations.

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LAW OF THE PEOPLE’S REPUBLIC OF CHINA ON THE ADMINISTRATION OF TAX COLLECTION

中华人民共和国税收征收管理法(修正)(附英文)

全国人民代表大会常务委员会 中华人民共和国税收征收管理法 (1992年9月4日第七届全国人民代表大会常务委员会第二十七次会议通过 根据1995年2月28日第八届全国人民代表大会常务委员会第十二次会议《关于修改〈中华人民共和国税收征收管理法〉的决定》修正 2001年4月28日第九届全国人民代表大会常务委员会第二十一次会议修订) 中华人民共和国主席令 第四十九号 《中华人民共和国税收征收管理法》已由中华人民共和国第九届全国人民代表大会常务委员会第二十一次会议于2001年4月28日修订通过,现将修订后的《中华人民共和国税收征收管理法》公布,自2001年5月1日起施行。 中华人民共和国主席 江泽民 2001年4月28日 目录 第一章 总 则 第二章 税务管理 第一节 税务登记 第二节 帐簿、凭证管理 第三节 纳税申报 第三章 税款征收 第四章 税务检查 第五章 法律责任 第六章 附 则 第一章 总 则 第一条 为了加强税收征收管理,规范税收征收和缴纳行为,保障国家税收收入,保护纳税人的合法权益,促进经济和社会发展,制定本法。 第二条 凡依法由税务机关征收的各种税收的征收管理,均适用本法。 第三条 税收的开征、停征以及减税、免税、退税、补税,依照法律的规定执行;法律授权国务院规定的,依照国务院制定的行政法规的规定执行。 任何机关、单位和个人不得违反法律、行政法规的规定,擅自作出税收开征、停征以及减税、免税、退税、补税和其他同税收法律、行政法规相抵触的决定。 第四条 法律、行政法规规定负有纳税义务的单位和个人为纳税人。 法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。 纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。 第五条 国务院税务主管部门主管全国税收征收管理工作。各地国家税务局和地方税务局应当按照国务院规定的税收征收管理范围分别进行征收管理。 地方各级人民政府应当依法加强对本行政区域内税收征收管理工作的领导或者协调,支持税务机关依法执行职务,依照法定税率计算税额,依法征收税款。 各有关部门和单位应当支持、协助税务机关依法执行职务。 税务机关依法执行职务,任何单位和个人不得阻挠。 第六条 国家有计划地用现代信息技术装备各级税务机关,加强税收征收管理信息系统的现代化建设,建立、健全税务机关与政府其他管理机关的信息共享制度。 纳税人、扣缴义务人和其他有关单位应当按照国家有关规定如实向税务机关提供与纳税和代扣代缴、代收代缴税款有关的信息。 第七条 税务机关应当广泛宣传税收法律、行政法规,普及纳税知识,无偿地为纳税人提供纳税咨询服务。 第八条 纳税人、扣缴义务人有权向税务机关了解国家税收法律、行政法规的规定以及与纳税程序有关的情况。 纳税人、扣缴义务人有权要求税务机关为纳税人、扣缴义务人的情况保密。税务机关应当依法为纳税人、扣缴义务人的情况保密。 纳税人依法享有申请减税、免税、退税的权利。 纳税人、扣缴义务人对税务机关所作出的决定,享有陈述权、申辩权;依法享有申请行政复议、提起行政诉讼、请求国家赔偿等权利。 纳税人、扣缴义务人有权控告和检举税务机关、税务人员的违法违纪行为。 第九条 税务机关应当加强队伍建设,提高税务人员的政治业务素质。 税务机关、税务人员必须秉公执法,忠于职守,清正廉洁,礼貌待人,文明服务,尊重和保护纳税人、扣缴义务人的权利,依法接受监督。 税务人员不得索贿受贿、徇私舞弊、玩忽职守、不征或者少征应征税款;不得滥用职权多征税款或者故意刁难纳税人和扣缴义务人。 第十条 各级税务机关应当建立、健全内部制约和监督管理制度。 上级税务机关应当对下级税务机关的执法活动依法进行监督。 各级税务机关应当对其工作人员执行法律、行政法规和廉洁自律准则的情况进行监督检查。 第十一条 税务机关负责征收、管理、稽查、行政复议的人员的职责应当明确,并相互分离、相互制约。 第十二条 税务人员征收税款和查处税收违法案件,与纳税人、扣缴义务人或者税收违法案件有利害关系的,应当回避。 第十三条 任何单位和个人都有权检举违反税收法律、行政法规的行为。收到检举的机关和负责查处的机关应当为检举人保密。税务机关应当按照规定对检举人给予奖励。 第十四条 本法所称税务机关是指各级税务局、税务分局。税务所和按照国务院规定设立的并向社会公告的税务机构。 第二章 税务管理 第一节 税务登记 第十五条 企业,企业在外地设立的分支机构和从事生产、经营的场所,个体工商户和从事生产、经营的事业单位(以下统称从事生产、经营的纳税人)自领取营业执照之日起三十日内,持有关证件,向税务机关申报办理税务登记。税务机关应当自收到申报之日起三十日内审核并发给税务登记证件。 工商行政管理机关应当将办理登记注册、核发营业执照的情况,定期向税务机关通报。 本条第一款规定以外的纳税人办理税务登记和扣缴义务人办理扣缴税款登记的范围和办法,由国务院规定。 第十六条 从事生产、经营的纳税人,税务登记内容发生变化的,自工商行政管理机关办理变更登记之日起三十日内或者在向工商行政管理机关申请办理注销登记之前,持有关证件向税务机关申报办理变更或者注销税务登记。 第十七条 从事生产、经营的纳税人应当按照国家有关规定,持税务登记证件,在银行或者其他金融机构开立基本存款帐户和其他存款帐户,并将其全部帐号向税务机关报告。 银行和其他金融机构应当在从事生产、经营的纳税人的帐户中登录税务登记证件号码,并在税务登记证件中登录从事生产、经营的纳税人的帐户帐号。 税务机关依法查询从事生产、经营的纳税人开立帐户的情况时,有关银行和其他金融机构应当予以协助。 第十八条 纳税人按照国务院税务主管部门的规定使用税务登记证件。税务登记证件不得转借、涂改、损毁、买卖或者伪造。 第二节 帐簿、凭证管理 第十九条 纳税人、扣缴义务人按照有关法律、行政法规和国务院财政、税务主管部门的规定设置帐簿,根据合法、有效凭证记帐,进行核算。 第二十条 从事生产、经营的纳税人的财务、会计制度或者财务、会计处理办法和会计核算软件,应当报送税务机关备案。 纳税人、扣缴义务人的财务、会计制度或者财务、会计处理办法与国务院或者国务院财政、税务主管部门有关税收的规定抵触的,依照国务院或者国务院财政、税务主管部门有关税收的规定计算应纳税款、代扣代缴和代收代缴税款。 第二十一条 税务机关是发票的主管机关,负责发票印制、领购、开具、取得、保管、缴销的管理和监督。 单位、个人在购销商品、提供或者接受经营服务以及从事其他经营活动中,应当按照规定开具、使用、取得发票。 发票的管理办法由国务院规定。 第二十二条 增值税专用发票由国务院税务主管部门指定的企业印制;其他发票,按照国务院税务主管部门的规定,分别由省、自治区、直辖市国家税务局、地方税务局指定企业印制。 未经前款规定的税务机关指定,不得印制发票。 第二十三条 国家根据税收征收管理的需要,积极推广使用税控装置。纳税人应当按照规定安装、使用税控装置,不得损毁或者擅自改动税控装置。 第二十四条 从事生产、经营的纳税人、扣缴义务人必须按照国务院财政、税务主管部门规定的保管期限保管帐簿、记帐凭证、完税凭证及其他有关资料。 帐簿、记帐凭证、完税凭证及其他有关资料不得伪造、变造或者擅自损毁。(未完待续) 第三节 纳税申报 第二十五条 纳税人必须依照法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的申报期限、申报内容如实办理纳税申报,报送纳税申报表、财务会计报表以及税务机关根据实际需要要求纳税人报送的其他纳税资料。 扣缴义务人必须依照法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的申报期限、申报内容如实报送代扣代缴、代收代缴税款报告表以及税务机关根据实际需要要求扣缴义务人报送的其他有关资料。 第二十六条 纳税人、扣缴义务人可以直接到税务机关办理纳税申报或者报送代扣代缴、代收代缴税款报告表,也可以按照规定采取邮寄、数据电文或者其他方式办理上述申报、报送事项。 第二十七条 纳税人、扣缴义务人不能按期办理纳税申报或者报送代扣代缴、代收代缴税款报告表的,经税务机关核准,可以延期申报。 经核准延期办理前款规定的申报、报送事项的,应当在纳税期内按照上期实际缴纳的税额或者税务机关核定的税额预缴税款,并在核准的延期内办理税款结算。 第三章 税款征收 第二十八条 税务机关依照法律、行政法规的规定征收税款,不得违反法律、行政法规的规定开征、停征、多征、少征、提前征收、延缓征收或者摊派税款。 农业税应纳税额按照法律、行政法规的规定核定。 第二十九条 除税务机关、税务人员以及经税务机关依照法律、行政法规委托的单位和人员外,任何单位和个人不得进行税款征收活动。 第三十条 扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。对法律、行政法规没有规定负有代扣、代收税款义务的单位和个人,税务机关不得要求其履行代扣、代收税款义务。 扣缴义务人依法履行代扣、代收税款义务时,纳税人不得拒绝。纳税人拒绝的,扣缴义务人应当及时报告税务机关处理。 税务机关按照规定付给扣缴义务人代扣、代收手续费。 第三十一条 纳税人、扣缴义务人按照法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的期限,缴纳或者解缴税款。 纳税人因有特殊困难,不能按期缴纳税款的,经省、自治区、直辖市国家税务局、地方税务局批准,可以延期缴纳税款,但是最长不得超过三个月。 第三十二条 纳税人未按照规定期限缴纳税款的,扣缴义务人未按照规定期限解缴税款的,税务机关除责令限期缴纳外,从滞纳税款之日起,按日加收滞纳税款万分之五的滞纳金。 第三十三条 纳税人可以依照法律、行政法规的规定书面申请减税、免税。 减税、免税的申请须经法律、行政法规规定的减税、免税审查批准机关审批。地方各级人民政府、各级人民政府主管部门、单位和个人违反法律、行政法规规定,擅自作出的减税、免税决定无效,税务机关不得执行,并向上级税务机关报告。 第三十四条 税务机关征收税款时,必须给纳税人开具完税凭证。扣缴义务人代扣、代收税款时,纳税人要求扣缴义务人开具代扣、代收税款凭证的,扣缴义务人应当开具。 第三十五条 纳税人有下列情形之一的,税务机关有权核定其应纳税额: (一)依照法律、行政法规的规定可以不设置帐簿的; (二)依照法律、行政法规的规定应当设置帐簿但未设置的; (三)擅自销毁帐簿或者拒不提供纳税资料的; (四)虽设置帐簿,但帐目混乱或者成本资料、收入凭证、费用凭证残缺不全,难以查帐的; (五)发生纳税义务,未按照规定的期限办理纳税申报,经税务机关责令限期申报,逾期仍不申报的; (六)纳税人申报的计税依据明显偏低,又无正当理由的。 税务机关核定应纳税额的具体程序和方法由国务院税务主管部门规定。 第三十六条 企业或者外国企业在中国境内设立的从事生产、经营的机构、场所与其关联企业之间的业务往来,应当按照独立企业之间的业务往来收取或者支付价款、费用;不按照独立企业之间的业务往来收取或者支付价款、费用,而减少其应纳税的收入或者所得额的,税务机关有权进行合理调整。 第三十七条 对未按照规定办理税务登记的从事生产、经营的纳税人以及临时从事经营的纳税人,由税务机关核定其应纳税额,责令缴纳;不缴纳的,税务机关可以扣押其价值相当于应纳税款的商品、货物。扣押后缴纳应纳税款的,税务机关必须立即解除扣押,并归还所扣押的商品、货物;扣押后仍不缴纳应纳税款的,经县以上税务局(分局)局长批准,依法拍卖或者变卖所扣押的商品、货物,以拍卖或者变卖所得抵缴税款。 第三十八条 税务机关有根据认为从事生产、经营的纳税人有逃避纳税义务行为的,可以在规定的纳税期之前,责令限期缴纳应纳税款;在限期内发现纳税人有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的,税务机关可以责成纳税人提供纳税担保。如果纳税人不能提供纳税担保,经县以上税务局(分局)局长批准,税务机关可以采取下列税收保全措施: (一)书面通知纳税人开户银行或者其他金融机构冻结纳税人的金额相当于应纳税款的存款; (二)扣押、查封纳税人的价值相当于应纳税款的商品、货物或者其他财产。 纳税人在前款规定的限期内缴纳税款的,税务机关必须立即解除税收保全措施;限期期满仍未缴纳税款的,经县以上税务局(分局)局长批准,税务机关可以书面通知纳税人开户银行或者其他金融机构从其冻结的存款中扣缴税款,或者依法拍卖或者变卖所扣押、查封的商品、货物或者其他财产,以拍卖或者变卖所得抵缴税款。 个人及其所扶养家属维持生活必需的住房和用品,不在税收保全措施的范围之内。 第三十九条 纳税人在限期内已缴纳税款,税务机关未立即解除税收保全措施,使纳税人的合法利益遭受损失的,税务机关应当承担赔偿责任。 第四十条 从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款,纳税担保人未按照规定的期限缴纳所担保的税款,由税务机关责令限期缴纳,逾期仍未缴纳的,经县以上税务局(分局)局长批准,税务机关可以采取下列强制执行措施: (一)书面通知其开户银行或者其他金融机构从其存款中扣缴税款; (二)扣押、查封、依法拍卖或者变卖其价值相当于应纳税款的商品、货物或者其他财产,以拍卖或者变卖所得抵缴税款。 税务机关采取强制执行措施时,对前款所列纳税人、扣缴义务人、纳税担保人未缴纳的滞纳金同时强制执行。 个人及其所扶养家属维持生活必需的住房和用品,不在强制执行措施的范围之内。 第四十一条 本法第三十七条、第三十八条、第四十条规定的采取税收保全措施、强制执行措施的权力,不得由法定的税务机关以外的单位和个人行使。   第四十二条 税务机关采取税收保全措施和强制执行措施必须依照法定权限和法定程序,不得查封、扣押纳税人个人及其所扶养家属维持生活必需的住房和用品。 第四十三条 税务机关滥用职权违法采取税收保全措施、强制执行措施,或者采取税收保全措施、强制执行措施不当,使纳税人、扣缴义务人或者纳税担保人的合法权益遭受损失的,应当依法承担赔偿责任。 第四十四条 欠缴税款的纳税人或者他的法定代表人需要出境的,应当在出境前向税务机关结清应纳税款、滞纳金或者提供担保。未结清税款、滞纳金,又不提供担保的,税务机关可以通知出境管理机关阻止其出境。 第四十五条 税务机关征收税款,税收优先于无担保债权,法律另有规定的除外;纳税人欠缴的税款发生在纳税人以其财产设定抵押、质押或者纳税人的财产被留置之前的,税收应当先于抵押权、质权、留置权执行。 纳税人欠缴税款,同时又被行政机关决定处以罚款、没收违法所得的,税收优先于罚款、没收违法所得。 税务机关应当对纳税人欠缴税款的情况定期予以公告。 第四十六条 纳税人有欠税情形而以其财产设定抵押、质押的,应当向抵押权人、质权人说明其欠税情况。抵押权人、质权人可以请求税务机关提供有关的欠税情况。 第四十七条 税务机关扣押商品、货物或者其他财产时,必须开付收据;查封商品、货物或者其他财产时,必须开付清单。 第四十八条 纳税人有合并、分立情形的,应当向税务机关报告,并依法缴清税款。纳税人合并时未缴清税款的,应当由合并后的纳税人继续履行未履行的纳税义务;纳税人分立时未缴清税款的,分立后的纳税人对未履行的纳税义务应当承担连带责任。 第四十九条 欠缴税款数额较大的纳税人在处分其不动产或者大额资产之前,应当向税务机关报告。 第五十条 欠缴税款的纳税人因怠于行使到期债权,或者放弃到期债权,或者无偿转让财产,或者以明显不合理的低价转让财产而受让人知道该情形,对国家税收造成损害的,税务机关可以依照合同法第七十三条、第七十四条的规定行使代位权、撤销权。 税务机关依照前款规定行使代位权、撤销权的,不免除欠缴税款的纳税人尚未履行的纳税义务和应承担的法律责任。 第五十一条 纳税人超过应纳税额缴纳的税款,税务机关发现后应当立即退还;纳税人自结算缴纳税款之日起三年内发现的,可以向税务机关要求退还多缴的税款并加算银行同期存款利息,税务机关及时查实后应当立即退还;涉及从国库中退库的,依照法律、行政法规有关国库管理的规定退还。 第五十二条 因税务机关的责任,致使纳税人、扣缴义务人未缴或者少缴税款的,税务机关在三年内可以要求纳税人、扣缴义务人补缴税款,但是不得加收滞纳金。 因纳税人、扣缴义务人计算错误等失误,未缴或者少缴税款的,税务机关在三年内可以追征税款、滞纳金;有特殊情况的,追征期可以延长到五年。 对偷税、抗税、骗税的,税务机关追征其未缴或者少缴的税款、滞纳金或者所骗取的税款,不受前款规定期限的限制。 第五十三条 国家税务局和地方税务局应当按照国家规定的税收征收管理范围和税款入库预算级次,将征收的税款缴入国库。 对审计机关、财政机关依法查出的税收违法行为,税务机关应当根据有关机关的决定、意见书,依法将应收的税款、滞纳金按照税款入库预算级次缴入国库,并将结果及时回复有关机关。 第四章 税务检查 第五十四条 税务机关有权进行下列税务检查: (一)检查纳税人的帐簿、记帐凭证、报表和有关资料,检查扣缴义务人代扣代缴、代收代缴税款帐簿、记帐凭证和有关资料; (二)到纳税人的生产、经营场所和货物存放地检查纳税人应纳税的商品、货物或者其他财产,检查扣缴义务人与代扣代缴、代收代缴税款有关的经营情况; (三)责成纳税人、扣缴义务人提供与纳税或者代扣代缴、代收代缴税款有关的文件、证明材料和有关资料; (四)询问纳税人、扣缴义务人与纳税或者代扣代缴、代收代缴税款有关的问题和情况; (五)到车站、码头、机场、邮政企业及其分支机构检查纳税人托运、邮寄应纳税商品、货物或者其他财产的有关单据、凭证和有关资料; (六)经县以上税务局(分局)局长批准,凭全国统一格式的检查存款帐户许可证明,查询从事生产、经营的纳税人、扣缴义务人在银行或者其他金融机构的存款帐户。税务机关在调查税收违法案件时,经设区的市、自治州以上税务局(分局)局长批准,可以查询案件涉嫌人员的储蓄存款。税务机关查询所获得的资料,不得用于税收以外的用途。 第五十五条 税务机关对从事生产、经营的纳税人以前纳税期的纳税情况依法进行税务检查时,发现纳税人有逃避纳税义务行为,并有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的,可以按照本法规定的批准权限采取税收保全措施或者强制执行措施。 第五十六条 纳税人、扣缴义务人必须接受税务机关依法进行的税务检查,如实反映情况,提供有关资料,不得拒绝、隐瞒。 第五十七条 税务机关依法进行税务检查时,有权向有关单位和个人调查纳税人、扣缴义务人和其他当事人与纳税或者代扣代缴、代收代缴税款有关的情况,有关单位和个人有义务向税务机关如实提供有关资料及证明材料。 第五十八条 税务机关调查税务违法案件时,对与案件有关的情况和资料,可以记录、录音、录像、照相和复制。 第五十九条 税务机关派出的人员进行税务检查时,应当出示税务检查证和税务检查通知书,并有责任为被检查人保守秘密;未出示税务检查证和税务检查通知书的,被检查人有权拒绝检查。 第五章 法律责任 第六十条 纳税人有下列行为之一的,由税务机关责令限期改正,可以处二千元以下的罚款;情节严重的,处二千元以上一万元以下的罚款: (一)未按照规定的期限申报办理税务登记、变更或者注销登记的; (二)未按照规定设置、保管帐簿或者保管记帐凭证和有关资料的; (三)未按照规定将财务、会计制度或者财务、会计处理办法和会计核算软件报送税务机关备查的; (四)未按照规定将其全部银行帐号向税务机关报告的; (五)未按照规定安装、使用税控装置,或者损毁或者擅自改动税控装置的。 纳税人不办理税务登记的,由税务机关责令限期改正;逾期不改正的,经税务机关提请,由工商行政管理机关吊销其营业执照。 纳税人未按照规定使用税务登记证件,或者转借、涂改、损毁、买卖、伪造税务登记证件的,处二千元以上一万元以下的罚款;情节严重的,处一万元以上五万元以下的罚款。 第六十一条 扣缴义务人未按照规定设置、保管代扣代缴、代收代缴税款帐簿或者保管代扣代缴、代收代缴税款记帐凭证及有关资料的,由税务机关责令限期改正,可以处二千元以下的罚款;情节严重的,处二千元以上五千元以下的罚款。 第六十二条 纳税人未按照规定的期限办理纳税申报和报送纳税资料的,或者扣缴义务人未按照规定的期限向税务机关报送代扣代缴、代收代缴税款报告表和有关资料的,由税务机关责令限期改正,可以处二千元以下的罚款;情节严重的,可以处二千元以上一万元以下的罚款。 第六十三条 纳税人伪造、变造、隐匿、擅自销毁帐簿、记帐凭证,或者在帐簿上多列支出或者不列、少列收入,或者经税务机关通知申报而拒不申报或者进行虚假的纳税申报,不缴或者少缴应纳税款的,是偷税。对纳税人偷税的,由税务机关追缴其不缴或者少缴的税款、滞纳金,并处不缴或者少缴的税款百分之五十以上五倍以下的罚款;构成犯罪的,依法追究刑事责任。 扣缴义务人采取前款所列手段,不缴或者少缴已扣、已收税款,由税务机关追缴其不缴或者少缴的税款、滞纳金,并处不缴或者少缴的税款百分之五十以上五倍以下的罚款;构成犯罪的,依法追究刑事责任。 第六十四条 纳税人、扣缴义务人编造虚假计税依据的,由税务机关责令限期改正,并处五万元以下的罚款。 纳税人不进行纳税申报,不缴或者少缴应纳税款的,由税务机关追缴其不缴或者少缴的税款、滞纳金,并处不缴或者少缴的税款百分之五十以上五倍以下的罚款。 第六十五条 纳税人欠缴应纳税款,采取转移或者隐匿财产的手段,妨碍税务机关追缴欠缴的税款的,由税务机关追缴欠缴的税款、滞纳金,并处欠缴税款百分之五十以上五倍以下的罚款;构成犯罪的,依法追究刑事责任。 第六十六条 以假报出口或者其他欺骗手段,骗取国家出口退税款的,由税务机关追缴其骗取的退税款,并处骗取税款一倍以上五倍以下的罚款;构成犯罪的,依法追究刑事责任。 对骗取国家出口退税款的,税务机关可以在规定期间内停止为其办理出口退税。 第六十七条 以暴力、威胁方法拒不缴纳税款的,是抗税,除由税务机关追缴其拒缴的税款、滞纳金外,依法追究刑事责任。情节轻微,未构成犯罪的,由税务机关追缴其拒缴的税款、滞纳金,并处拒缴税款一倍以上五倍以下的罚款。 第六十八条 纳税人、扣缴义务人在规定期限内不缴或者少缴应纳或者应解缴的税款,经税务机关责令限期缴纳,逾期仍未缴纳的,税务机关除依照本法第四十条的规定采取强制执行措施追缴其不缴或者少缴的税款外,可以处不缴或者少缴的税款百分之五十以上五倍以下的罚款。 第六十九条 扣缴义务人应扣未扣、应收而不收税款的,由税务机关向纳税人追缴税款,对扣缴义务人处应扣未扣、应收未收税款百分之五十以上三倍以下的罚款。 第七十条 纳税人、扣缴义务人逃避、拒绝或者以其他方式阻挠税务机关检查的,由税务机关责令改正,可以处一万元以下的罚款;情节严重的,处一万元以上五万元以下的罚款。 第七十一条 违反本法第二十二条规定,非法印制发票的,由税务机关销毁非法印制的发票,没收违法所得和作案工具,并处一万元以上五万元以下的罚款;构成犯罪的,依法追究刑事责任。 第七十二条 从事生产、经营的纳税人、扣缴义务人有本法规定的税收违法行为,拒不接受税务机关处理的,税务机关可以收缴其发票或者停止向其发售发票。 第七十三条 纳税人、扣缴义务人的开户银行或者其他金融机构拒绝接受税务机关依法检查纳税人、扣缴义务人存款帐户,或者拒绝执行税务机关作出的冻结存款或者扣缴税款的决定,或者在接到税务机关的书面通知后帮助纳税人、扣缴义务人转移存款,造成税款流失的,由税务机关处十万元以上五十万元以下的罚款,对直接负责的主管人员和其他直接责任人员处一千元以上一万元以下的罚款。 第七十四条 本法规定的行政处罚,罚款额在二千元以下的,可以由税务所决定。 第七十五条 税务机关和司法机关的涉税罚没收入,应当按照税款入库预算级次上缴国库。 第七十六条 税务机关违反规定擅自改变税收征收管理范围和税款入库预算级次的,责令限期改正,对直接负责的主管人员和其他直接责任人员依法给予降级或者撤职的行政处分。 第七十七条 纳税人、扣缴义务人有本法第六十三条、第六十五条、第六十六条、第六十七条、第七十一条规定的行为涉嫌犯罪的,税务机关应当依法移交司法机关追究刑事责任。 税务人员徇私舞弊,对依法应当移交司法机关追究刑事责任的不移交,情节严重的,依法追究刑事责任。 第七十八条 未经税务机关依法委托征收税款的,责令退还收取的财物,依法给予行政处分或者行政处罚;致使他人合法权益受到损失的,依法承担赔偿责任;构成犯罪的,依法追究刑事责任。 第七十九条 税务机关、税务人员查封、扣押纳税人个人及其所扶养家属维持生活必需的住房和用品的,责令退还,依法给予行政处分;构成犯罪的,依法追究刑事责任。 第八十条 税务人员与纳税人、扣缴义务人勾结,唆使或者协助纳税人、扣缴义务人有本法第六十三条、第六十五条、第六十六条规定的行为,构成犯罪的,依法追究刑事责任;尚不构成犯罪的,依法给予行政处分。 第八十一条 税务人员利用职务上的便利,收受或者索取纳税人、扣缴义务人财物或者谋取其他不正当利益,构成犯罪的,依法追究刑事责任;尚不构成犯罪的,依法给予行政处分。   第八十二条 税务人员徇私舞弊或者玩忽职守,不征或者少征应征税款,致使国家税收遭受重大损失,构成犯罪的,依法追究刑事责任;尚不构成犯罪的,依法给予行政处分。 税务人员滥用职权,故意刁难纳税人、扣缴义务人的,调离税收工作岗位,并依法给予行政处分。 税务人员对控告、检举税收违法违纪行为的纳税人、扣缴义务人以及其他检举人进行打击报复的,依法给予行政处分;构成犯罪的,依法追究刑事责任。 税务人员违反法律、行政法规的规定,故意高估或者低估农业税计税产量,致使多征或者少征税款,侵犯农民合法权益或者损害国家利益,构成犯罪的,依法追究刑事责任;尚不构成犯罪的,依法给予行政处分。 第八十三条 违反法律、行政法规的规定提前征收、延缓征收或者摊派税款的,由其上级机关或者行政监察机关责令改正,对直接负责的主管人员和其他直接责任人员依法给予行政处分。 第八十四条 违反法律、行政法规的规定,擅自作出税收的开征、停征或者减税、免税、退税、补税以及其他同税收法律、行政法规相抵触的决定的,除依照本法规定撤销其擅自作出的决定外,补征应征未征税款,退还不应征收而征收的税款,并由上级机关追究直接负责的主管人员和其他直接责任人员的行政责任;构成犯罪的,依法追究刑事责任。 第八十五条 税务人员在征收税款或者查处税收违法案件时,未按照本法规定进行回避的,对直接负责的主管人员和其他直接责任人员,依法给予行政处分。 第八十六条 违反税收法律、行政法规应当给予行政处罚的行为,在五年内未被发现的,不再给予行政处罚。 第八十七条 未按照本法规定为纳税人、扣缴义务人、检举人保密的,对直接负责的主管人员和其他直接责任人员,由所在单位或者有关单位依法给予行政处分。 第八十八条 纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发生争议时,必须先依照税务机关的纳税决定缴纳或者解缴税款及滞纳金或者提供相应的担保,然后可以依法申请行政复议;对行政复议决定不服的,可以依法向人民法院起诉。 当事人对税务机关的处罚决定、强制执行措施或者税收保全措施不服的,可以依法申请行政复议,也可以依法向人民法院起诉。 当事人对税务机关的处罚决定逾期不申请行政复议也不向人民法院起诉、又不履行的,作出处罚决定的税务机关可以采取本法第四十条规定的强制执行措施,或者申请人民法院强制执行。 第六章 附 则 第八十九条 纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。 第九十条 耕地占用税、契税、农业税、牧业税征收管理的具体办法,由国务院另行制定。 关税及海关代征税收的征收管理,依照法律、行政法规的有关规定执行。 第九十一条 中华人民共和国同外国缔结的有关税收的条约、协定同本法有不同规定的,依照条约、协定的规定办理。 第九十二条 本法施行前颁布的税收法律与本法有不同规定的,适用本法规定。 第九十三条 国务院根据本法制定实施细则。 第九十四条 本法自2001年5月1日起施行。

Order of the President of the People’s Republic of China

No.49

The Law of the People’s Republic of China on the Administration of Tax Collection, revised and adopted by the Standing Committee of the Ninth National People’s Congress of the People’s Republic of China at its 21st Meeting on April 28,2001, is hereby promulgated and shall go into effect as of May 1,2001.

Jiang Zemin

President of the People’s Republic of China

April 28,2001

(Adopted at the 27th Meeting of the Standing Committee of the Seventh National People’s Congress on Sentiment 4,1992, amended in accordance with the Decision on Amending the Law of the People’s Republic of China on the Administration of Tax Collection made by the Standing Committee of the Eighth National People’s Congress at its 12th Meeting of the Standing Committee of the Ninth National People’s Congress on April 28,2001)

Contents

Chapter I General Provisions

Chapter II Tax Administration

Section 1 Tax Registration

Section 2 Administration of Accounting Books and Vouchers

Section 3 Tax Declaration

Chapter III Tax Collection

Chapter IV Tax Inspection

Chapter V Legal Responsibility

Chapter VI Supplementary Provisions

Chapter I

General Provisions

Article 1 This Law is enacted for the purpose of standardizing tax collection and payment, ensuring the tax revenues of the State, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 The administration of tax collection in respect of all taxes to be collected by the tax authorities in accordance with law shall be governed by this Law.

Article 3 The imposition of tax, the cessation thereof, tax reduction, tax exemption, refund of tax and payment of delinquent tax shall be governed by the provisions of relevant laws; where the State Council is authorized by law to formulate relevant regulations, the provisions of relevant administrative regulations formulated by the State Council shall apply.

No units including government departments or individuals may,in violation of laws or administrative regulations, make decisions regarding the imposition of tax, the cessation thereof, tax reduction, tax exemption, refund of tax or payment of delinquent tax, or any other decision which is in contravention with laws or administrative regulations governing tax collection.

Article 4 Units and individuals that obligated to pay tax as prescribed by laws or administrative regulations are taxpayers.

Units and individuals that are obligated to withhold and remit tax or collect and remit tax as prescribed by laws or administrative regulations are withholding agents.

Taxpayers and withholding agents shall pay tax or withhold and remit or collect and remit tax in accordance with the provisions of relevant laws or administrative regulations.

Article 15 The competent department for taxation under the State Council shall be in charge of the administration of tax collection throughout the country, The national tax bureaus and the local tax bureaus in various places shall administer tax collection respectively within the limits set by the State Council.

The local people’s governments at various levels shall strengthen their leadership over or coordination of the administration of tax collection within their respective administrative regions, and support the tax authorities in performing out their duties in accordance with law, calculating the amounts of taxes to be paid according to the statutory tax rates and collecting taxes in accordance with law.

The departments and units concerned shall support and assist the tax authorities in performing their duties in accordance with law.

No units or individuals may obstruct the tax authorities from performing their duties in accordance with law.

Article 6 The State, in a planned way, equips the tax authorities at various levels with modern information technology, enhances the modernization of the information system for administration of tax collection, and establishes and improves a information-sharing system among tax authorities and other administrative departments of the governments.

Taxpayers, withholding agents and other units concerned shall, in accordance with relevant State regulations, provide the tax authorities with truthful information relating to payment of or withholding and remittance or collection and remittance of tax.

Article 7 The tax authorities shall extensively disseminate the laws and administrative regulations on tax collection, popularize knowledge abut payment of tax and provide, free of charge, the taxpayers with constancy relating to payment of tax.

Article 8 Taxpayers and withholding agents shall have the right to approach the tax authorities for information about the provisions of the State laws and administrative regulations on tax collection and information relating to the procedures of payment of tax.

Taxpayers and withholding agents shall have the right to request the tax authorities to keep their information confidential. The tax authorities shall do so in accordance with law.

Taxpayers shall, in accordance with law, have the right to apply for tax reduction, tax exemption and refund of tax.

With regard to the decisions made by tax authorities, taxpayers and withholding agents shall have the right to argue their cases and defend themselves; they shall, in accordance with law, have the right to apply for administrative reconsideration, take administrative proceedings, request State compensation, etc.

Taxpayers and withholding agents shall have the right to accuse tax authorities and officials of their violation of laws and rules of discipline and report such violations.

Article 9 Tax authorities should enhance the level of their contingents, in order to improve the political and vocational quality of the tax officials.

Tax authorities and officials shall implement laws impartially, devote themselves to their duties, be honest and upright, treat people politely, serve them with civility, respect and protect the rights of taxpayers and withholding agents and, in accordance with law, accept supervision.

No tax officials may extort or take bribes, engage in malpractices for personal gain, neglect their duties, or fail to collect, or undercollect the amount of tax payable; nor may they abuse their power to overcollect tax or deliberately create difficulties for taxpayers or withholding agents.

Article 10 Tax authorities at various levels shall establish and improve a system for internal restriction and supervision.

The tax authorities at higher levels shall, in accordance with law, exercise supervision over the law-enforcement activities conducted by the authorities at lower levels.

Tax authorities at various levels shall conduct inspection to see that their staff members are implementing laws and administrative regulations and observe the norms for incorruptibility and self-discipline.

Article 11 The functions and responsibilities of the officials of the tax authorities in charge of tax collection, management, internal checking or administrative reconsideration shall be explicitly defined and shall be separate from each other and mutually restrained.

Article 12 Any tax official who, in collecting taxes or investigating and handing cases of violation of laws on tax collecting, is an interested party in relation to the taxpayers or withholding agents or the said cases, shall withdraw.

Article 13 Every unit or individual shall have the right to report any violations of the laws and administrative regulations on tax collection. The authorities receiving such report and the authorities responsible for investigating and gangling the case shall maintain confidentiality in respect of the accuser. The tax authorities concerned shall grant the accuser rewards in accordance with relevant regulations.

Article 14 The tax authorities mentioned in this Law refer to the tax bureaus at various levels and their sub-bureaus and tax stations as well as the tax institutions which are established in accordance with the regulations of the State Council and are publicly announced.

Chapter II

Section 1

Tax Registration

Article 15 Enterprises, the branches and the sites engaged in production or business operations established by enterprises in other places, industrial and commercial households and institutions engaged in production or business operation(hereinafter all referred to as taxpayers engaged in production or business operations)shall, within 30 days from the date the business license is obtained, apply to the tax authorities for tax registration by presenting the relevant documents. The tax authorities shall, within 30 days from the date the application is received, issue the tax registration certificate upon examination and verification of the documents.

The administrative departments for industry and commerce shall keep the tax authorities regularly informed of their handling of registration and issuing of business licenses upon examination.

The items for tax registration by taxpayers and withholding agents other than those specified in the first paragraph of this Article and the measures in this regard shall be formulated by the State Council.

Article 16 When a taxpayer engaged in production or business operations intends to make any change in the items of tax registration, he shall, within 30 days from the date he completes the formalities for such change in the business registration with the administrative departments for industry and commerce or before he submits to the said department an application for cancellation of business registration, apply to the tax authorities for the change in or cancellation of tax registration by presenting the relevant documents.

Article 17 Any taxpayer engaged in production or business operations shall, in accordance with relevant State regulations and by presenting the tax registration certificate, open a basic deposit account and other deposit accounts in banks or other financial institutions and shall report all the account numbers to the tax authorities.

Banks and other financial institutions shall record in the accounts of the taxpayer engaged in production or business operations the number of his tax registration certificate.

Where the tax authorities, in accordance with law, inquire about the accounts of a taxpayer engaged in production or business operations, the banks or other financial institutions shall provide assistance.

Article 18 Use of tax registration certificates by taxpayers shall be governed by the relevant regulations formulated by the competent department for taxation under the State Council. No tax registration certificate may be lent, altered, damaged, traded or forged.

Section 2

Administration of Accounting Books and Vouchers

Article 19 Taxpayers and withholding agents shall, pursuant to the relevant laws, administrative regulations and regulations of the competent departments for finance and taxation under the State Council, establish accounting books, keep accounts on the basic of legitimate and valid vouchers and conduct accounting.

Article 20 The financial and accounting system or the financial and accounting procedures and the accounting softwares of taxpayers engaged in production or business operations shall be submitted to the tax authorities for the record.

Where the financial and accounting system or the financial and accounting procedures of taxpayers or withholding agents contravene the relevant regulations on tax collection formulated by the State Council or the departments for finance and taxation under the State Council, the tax payable, the tax withheld and remitted or collected and remitted shall be calculated in accordance with the said regulations.

Article 21 The tax authorities are the competent departments in charge of invoices and are responsible for the control and supervision over printing, purchasing, writing out, obtaining, keeping and handing in for cancellation of invoices.

When purchasing or selling commodities, providing or receiving business services or engaging in other business activities, all units and individuals shall write out, use or be given invoices.

Measures for control of invoices shall be formulated by the State Council.

Article 22 The special invoices for value-added tax shall be printed by enterprises designated by the competent department for taxation under the State Council; other invoices shall, pursuant to the regulations of the said department, be printed by the enterprises designated respectively by the national taxation bureaus or local taxation bureaus of provinces, autonomous regions or municipalities directly under the Central Government.

No enterprises that are not designated by the taxation bureaus as provided for in the preceding paragraph may print invoices.

Article 23 The State, based on the needs of the administration of tax collection, positively promotes the wide use of tax-monitoring devices, Taxpayers shall, in accordance with regulations, install and use tax-monitoring devices, and no one may damage or destroy or, without authorization, alter such devices.

Article 24 Taxpayers engaged in production or business operation and withholding agents shall preserve their accounting books, vouchers for the accounts, tax payment receipts and other relevant information for a period as specified by the competent departments for finance and taxation under the State Council.

No accounting books, vouchers for the accounts, tax payment receipts or other relevant information may be forged, altered or, without authorization, damaged or destroyed.

Section 3

Tax Declaration

Article 25 Taxpayers shall, within the time limit for and according to the items of tax declaration as prescribed by laws or administrative regulations, or as determined by the tax authorities in accordance with laws or administrative regulations, truthfully complete the formalities for tax declaration and submit tax returns, financial and accounting statements as well as other relevant information on tax payments as required of the taxpayers by the tax authorities in light of actual needs.

Withholding agents shall, within the time limit for and according to the items of tax declaration as prescribed by laws or administrative regulations, or as determined by the tax authorities in accordance with laws or administrative regulations, submit truthful statements on taxes withheld and remitted or collected and remitted as well as other relevant information as required of the withholding agents by the tax authorities in light of actual needs.

Article 26 Taxpayers and withholding agents may directly go to the tax authorities to complete the formalities for tax declaration or to submit statements on tax withheld and remitted or collected and remitted, or, in accordance with regulations, handle the declaration or submission matters mentioned above by mail, electronic date transmission or other means.

Article 27 Where taxpayers or withholding agents are unable to complete formalities for tax declaration or to submit statements on the tax withheld and remitted or collected and remitted within the prescribed time limit, the time limit may be extended upon examination and approval by the tax authorities.

Anyone who is permitted to handle the declaration or submission matters mentioned above within the time limit extended upon examination shall, within the prescribed time limit for tax payment, prepay the tax on the basis of the amount of the tax he actually paid last or the amount determined by the tax authorities upon examination, and settle the payment within the extended time limit approved upon examination.

Chapter III

Tax Collection

Article 28 The tax authorities shall collect tax in accordance with the provisions of laws or administrative regulations. They may not, in violation of such provisions, impose, cease to collect, overcollect, undercollect, collect in advance, postpone the collection of, or apportion tax.

The amount of agricultural tax payable shall be determined upon examination in accordance in accordance with the provisions of laws and administrative regulations.

Article 29 With the exception of tax authorities, tax officials and the units and individuals authorized be the tax authorities in accordance with laws and administrative regulations, no unit or individual may engage in tax collection.

Article 30 Withholding agents shall perform their obligations of withholding or collecting tax in accordance with the provision of laws or administrative regulations. With respect to units or individuals that are not obligated to withhold or collect tax as prescribed by laws or administrative regulations, no tax authorities may request them to perform such obligations.

When withholding agents perform the obligation of withholding or collecting tax in accordance with law, no taxpayers may refuse to pay tax to them. Where a taxpayer refuses to do so, the withholding agent shall promptly report the matter to tax authorities for disposition.

The tax authorities shall, in accordance with relevant regulations, pay to withholding agents service fees for withholding or collecting tax.

Article 31 A taxpayer or withholding agent shall pay or remit tax in compliance with the time limit as prescribed by laws or administrative regulations, or as determined by tax authorities in accordance with laws or administrative regulations.

Where a taxpayer is unable to pay tax within the prescribed time limit on account of special difficulties, he may, upon approval by a national tax bureau or a local tax bureau of a province, autonomous region or municipality directly under the Central Government, defer the payment of tax of a maximum period of three months.

Article 32 Where a taxpayer fails to pay tax or a withholding agent fails to remit tax within the specified time limit, the tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the tax within a fixed period of time, impose a surcharge on a daily basis at the rate of 0.05% of the amount of tax in arrears, from the date the tax payment is defaulted.

Article 33 A taxpayer may, in accordance with laws or administrative regulations, apply in writing for tax reduction or tax exemption.

Applications for tax reduction or tax exemption shall be subject to examination and approval by the examination and approval authorities for tax reduction or tax exemption specified by laws or administrative regulations. All decisions on tax reduction or tax exemption made in violation of laws or administrative regulations by the local people’s governments at various levels, the competent departments under the said people’s governments, or by units or individuals shall be null and void. No tax authorities may implement such decisions, and they shall instead report the matter to the tax authorities at a higher level.

Article 34 When collecting tax, authorities shall issue tax payment receipts to taxpayers. When withholding or collecting tax, the withholding agents shall, upon request by taxpayers, issue to them receipts for withholding or collecting tax.

Article 35 If a taxpayer is under one of the following circumstances, tax authorities shall have the power to assess the amount of tax payable by him:

(1)where the establishment of accounting books is dispensed with in accordance with the provisions of laws and administrative regulations;

(2)where accounting books are required to be established by the provisions of laws and administrative regulations, but they are not established;

(3)where the taxpayer damages or destroys accounting books without authorization or refuses to provide information on tax payment;

(4)where accounting books are established, but the accounts are not in order or information on costs, receipt vouchers and expense vouchers are incomplete, making it difficult to check the books;

(5)where, when the obligation to pay tax arises, the taxpayer fails to complete the formalities for tax declaration within the specified time limit and, after being ordered by tax authorities to make tax declaration within a fixed period of time, still to do so upon expiration of the time limit; and

(6)where the basis for assessing tax declared by the taxpayer is obviously on the low side and without justifying grounds.

The specific procedure and measures for the tax authorities to determine the amounts of the tax payable shall be formulated by the competent department for taxation under the State Council.

Article 36 The payment or receipt of money or charges in business transactions between an enterprise, or an establishment of site engaged in production or business operations which is set up by a foreign enterprise in China, and its associated enterprises shall be made in the same manner as the payment or receipt of money or charges in business transactions between independent enterprises. Where the payment or receipt of money or charges is not made in the said manner and thus results in a reduction of the taxable revenue or income, the tax authorities shall have the power to make reasonable adjustments.

Article 37 Where a taxpayer engaged in production or business operations or a taxpayer temporarily engaged in business operations fails to complete the formalities for tax registration in accordance with regulations, the tax authorities shall asses the amount of tax payable by him and order him to make payment; if he fails to do so, the tax authorities may distrait the commodities or goods of a value equivalent to the amount of tax payable; if he pays the amount of tax payable after the distraint, the tax authorities shall immediately remove the distraint and return the commodities or goods distrained; if he still fails to pay the amount of tax payable after the distraint, the commodities or goods distrained shall, upon approval of the commissioner of the tax bureau(or sub-bureau)at or above the county level, be auctioned or sold off in accordance with law and the proceeds therefrom shall be used to offset the amount of tax payable.

Article 38 Where the tax authorities have grounds to believe that a taxpayer engaged in production or business operations commits an act of tax evasion, they may, prior to the prescribed date of tax payment, order the taxpayer to pay the tax payable within a fixed period of time. If, within the fixed period of time, the tax authorities discover evident signs that the taxpayer is transferring or concealing the taxable commodities, goods or other property, or taxable income, they may order the taxpayer to provide a guaranty for tax payment. If the taxpayer is unable to do so, the tax authorities may, upon approval of the commissioner of the tax bureau(or sub-bureau)at or above the county level, adopt the following tax preservation measures:

(1)to notify in writing the band or any other financial institution with which the taxpayer has opened an account to freeze the taxpayer’s deposits to the tune equivalent to the amount of tax payable; and

(2)to distrain or seal up the taxpayer’s commodities, goods or other property to the value equivalent to the amount of tax payable.

Where the taxpayer makes the tax payment within the fixed period of time prescribed in the preceding paragraph, the tax authorities shall immediately lift the tax reservation measures. Where the taxpayer fails to do so on the expiration of the fixed period of time, the tax authorities may, upon approval of the commissioner of the tax bureau(or sub-bureau)at or above the county level, notify in writing the bank or any other financial institution with which the taxpayer has opened an account to withhold and remit the amount of tax payable from the taxpayer’s frozen deposits, or, in accordance with law, auction or sell off the commodities, goods or other property distrained or sealed up and use the proceeds therefrom to offset the amount of tax payable.

Any housing or articles for use which are necessary for the daily lives of an individual and the family members he supports shall not be subjected to the tax preservation measures.

Article 39 Where a taxpayer makes the tax payment within the fixed period of time while the tax authorities fail to immediately lift the tax preservation measures, thus causing losses to the legitimate interests of the taxpayer, the tax authorities shall be liable for compensation.

Article 40 Where a taxpayer engaged in production or business operations or a withholding agent fails to pay or remit tax within the prescribed time limit, or a tax payment guarantor fails to pay the guaranteed amount of tax within the prescribed time limit, the tax authorities shall order him to pay the tax within a fixed period of time. Where he fails to pay the tax on the expiration of the time limit, the tax authorities may, upon approval of the commissioner of the tax bureau(or sub-bureau)at or above the county level, adopt the following compulsory enforcement measures:

(1)to notify in writing the bank or any other financial institution with which the taxpayer, withholding agent or tax payment guarantor has opened an account to withhold and remit the amount of tax from his deposits;

(2)to distrain, seal up or, in accordance with law, auction or sell off the commodities, goods or other property of the taxpayer, withholding agent or tax payment guarantor, to the value equivalent to the amount of tax payable, and to use the proceeds therefrom to offset the amount of tax payable.

When executing the compulsory enforcement measures, the tax authorities shall do the same with regard to the surcharge which is unpaid by the taxpayer, withholding agent or tax payment guarantor mentioned in the preceding paragraph.

Any housing or articles for use which are necessary for the daily lives of an individual and the family members he supports shall not be subjected to the compulsory enforcement measures.

Article 41 No units or individuals other than the statutory tax authorities may exercise the power to adopt tax preservation measures or compulsory enforcement measures provided for in Article 37,38 and 40 of this Law.

Article 42 The tax authorities shall adopt tax preservation measures or compulsory enforcement measures in compliance with the limits of power and procedures prescribed by law, and they may not seal up or distrain any housing and articles for use which are necessary for the daily lives of the taxpayer himself and the family members he supports.

Article 43 Where the tax authorities abuse their power and ,in violation of law, adopt tax preservation measures or compulsory enforcement measures, or inappropriately adopt such measures thus causing losses to the legitimate rights and interests of taxpayers, withholding agents or tax payment guarantors, the tax authorities shall be liable for compensation in accordance with law.

Article 44 Where the taxpayer, who defaults on tax payment, or his legal representative needs to leave the territory of China, either of them shall pay the amount of the tax payable and the surcharge thereon with, or provide a guaranty to, the tax authorities before leaving the country. If neither the tax payable and the surcharge thereon are paid nor a guaranty is provided, the tax authorities may notify the exit administration to prevent him from leaving the country.

Article 45 Tax collection by the tax authorities shall have precedence over unwarranted claims, except where otherwise provided for by law; where tax is defaulted before the taxpayer mortgages or pledges his property or before the taxpayer’s property is distrained, tax collection shall have the precedence over the exercise of the right of mortgage, pledge or lien.

Where a taxpayer defaults on tax payment and is at the same time fined and his unlawful gains are to be confiscated upon decision by an administrative department, tax collection shall have precedence over the fine and confiscation of unlawful gains.

The tax authorities shall regularly announce the taxes defaulted on by taxpayers.

Article 46 Where a taxpayer defaults on tax payment and puts his property in mortgage or pledge, he shall explain to the mortgagee or pledged about his default on tax payment. The mortgagee or pledged may request the tax authorities to provide information about the default.

Article 47 The tax authorities shall issue a receipt when distraining commodities, goods or other property, and issue a detailed list when sealing up commodities, goods or other property.

Article 48 Where taxpayers merge or separate their businesses, they shall report the matter to the tax authorities and pay off the tax payable in accordance with law, If a taxpayer fails to pay off the tax payable at the time of merger, the new taxpayer after the merger shall continue to fulfill the duty to pay tax; if a taxpayer fails to pay off the tax payable at the time of separation, the new taxpayer after the separation shall bear joint and several liability for the unfulfilled duty.

Article 49 Any taxpayer who defaults on payment of a considerable amount of tax shall, before disposing of his real estate or large amount of fixed assets, report the matter to the tax authorities.

Article 50 Where a taxpayer who defaults on tax payment is indolent in exercising his natural creditor’s rights, or disclaims such rights, or transfers gratis his property, or transfers his property at a low price evidently unreasonable, which the transferee is aware of, thus causing losses to tax collection of the State, the tax authorities may, in accordance with the provisions in Article 73 and 74 of the Contract Law, exercise the rights of subrogation and rescission.

Where the tax authorities exercise the rights of subrogation and rescission in accordance with the provisions in the preceding paragraph, the taxpayer who defaults on tax payment shall not be exempted from fulfilling the duty to pay the tax or from bearing the legal liability.

Article 51 Where the tax authorities discover that a taxpayer makes a tax payment in excess of the amount of tax payable, they shall immediately refund the excess payment; where a taxpayer discovers the same, he may, within three years from the date the payment is made, claim from the tax authorities a refund of the excess payment, plus the interests calculated according to the bank interest rates at the time, and the tax authorities shall immediately pay back the money upon examination and verification of the case; where such refund involves the State Treasury, it shall be dealt with in accordance with the provisions on the administration of the State Treasury in relevant laws and administrative regulations.

Article 52 Where a taxpayer or withholding agent fails to pay or underpays tax, for which the responsibility rests with the tax authorities, the latter may, within three years, require the taxpayer or withholding agent to pay the tax in arrears without, however, the imposition of any surcharge thereon.

Where a taxpayer or withholding agent fails to pay or underpays tax owing to his own miscalculation or other faults, the tax authorities may, within three years, pursue the collection of the tax in arrears and the surcharge thereon; under special circumstances, the time limit for pursuing the collection of the tax in arrears may be extended to five years.

Where a taxpayer evades, refuses to pay or practices fraud in tax payment and the tax authorities pursue the collection of the unpaid or underpaid tax, the surcharge thereon, or the tax payment defrauded on, the latter shall not be restricted by the time limit prescribed in the preceding paragraph.

Article 53 The national and local tax bureaus shall, in conformity with their respective areas of administration for tax collection and the levels of budgeted tax for the State Treasury prescribed by State regulations, turn over the collected tax to the State Treasury.

Where, in accordance with law, the auditing or finance authorities find out any violation of law on tax collection, the tax authorities shall, based on the decisions or written suggestions of the related authorities and in accordance with law, turn over the tax and surcharge thereon collected to the State Treasury in conformity with the levels of budgeted tax for the State Treasury, and inform in return the related authorities of the result without delay.

Chapter IV

Tax Inspection

Article 54 The tax authorities shall have the power to conduct the following tax inspections:

(1)to inspect a taxpayer’s accounting books, vouchers for the accounts, statements and relevant information; to inspect a withholding agent’s accounting books, vouchers for the accounts and relevant information in respect of the amount of tax withheld and remitted or collected and remitted;

(2)to inspect a taxpayer’s taxable commodities, goods or other property at the taxpayer’s where production or business operations are conducted and places where goods are stored; to inspect a withholding agent’s operational conditions relating to the withholding and remittance of tax or the collection and remittance of tax;

(3)to order a taxpayer or withholding agent to furnish documents, certifying papers and information pertaining to the payment of tax or the amount of tax withheld and remitted or collected and remitted;

(4)to make inquiries of a taxpayer or withholding agent regarding issues and particulars relevant to the payment of tax or the amount of tax withheld and remitted or collected and remitted;

(5)to inspect, at railway stations, docks, airports, postal enterprises and their branches, supporting documents, vouchers and information pertaining to the taxable commodities, goods or other property which a taxpayer has delivered for carriage or sent by post; and

(6)upon approval of the commissioner of the tax bureau(or sub-bureau)at or above the county level, to inquire about the deposit accounts that a taxpayer engaged in production or business operations or a withholding agent has opened with a bank or any other financial institution. Upon approval of the commissioner of the tax bureau(sub-bureau)at or above the level of the city divided into districts or the autonomous prefecture, inquire about the savings a suspect involved in a case. No information obtained through inquiry by the tax authorities may be used for purposes other than tax collection.

Article 55 When the tax authorities, in accordance with law, conduct tax inspection of a taxpayer engaged in production or business operations in respect of the tax payment made during earlier tax periods and discover the taxpayer’s evasion of the obligation to pay tax and evident signs of transfer or concealment of taxable commodities, goods or other property or incomes, they may adopt tax preservation measures or compulsory enforcement measures in conformity with the power granted according to this Law.

Article 56 A taxpayer or withholding agent shall subject himself to tax inspection conducted by the tax authorities in accordance with law, report the particulars truthfully and provide relevant information, and may not refuse to accept such inspection or conceal any facts.

Article 57 When the tax authorities conduct tax inspection in accordance with law, they shall have the power to inquire the related units and individuals about the particulars of taxpayers, withholding agents and other parties in respect of the payment of tax and the amount of tax withheld shall truthfully provide the relevant information and certifying papers to the tax authorities.

Article 58 When investigating a case concerning violation of laws or regulations on tax collection, the tax authorities may take notes and make tape-recordings, video-recordings, photographing and duplications of the particulars and information pertaining to the case.

Article 59 When conducting tax inspection, the officials sent by the tax authorities shall produce tax inspection certificate and tax inspection notice, and shall have the duty to keep confidentiality for the persons under inspection; where no such certificate and notice are produced, the persons subject to inspection shall have the right to refuse to accept the inspection.

 

Chapter V

Legal Responsibility

Article 60 Where a taxpayer commits one of the following acts, he shall be ordered by the tax authorities to rectify within a time limit and may be fined not more than RMB2,000 yuan; if the circumstances are serious, he may be fined not less than 2,000 yuan but not more than 10,000 yuan:

(1)failing to apply for tax registration or for change or cancellation of tax registration within the prescribed time limit;

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Advertisements Law of the People‘s Republic of China

Advertisements Law of the People‘s Republic of China

Adopted at the 10th session of the standing committee of the Eighth National People‘s Congress on October 27, 1994, promulgated by Order No. 34 of the President of the People’s Republic of China on October 27, 1994, and effective as of February 1, 1995.

Chapter I General Provisions

Article 1 This law is formulated to regulate advertising activities, to promote the sound development of the advertising sector, to protect the lawful rights and interests of consumers, to maintain the social and economic order, and to let advertisements play an active role in socialist market economy.

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The regulation on Protection of the Right to Network Dissemination of Information (2013.2.25 updated)

Article 1 This regulation is formulated, in accordance with the “Copyright Law of the People’s Republic of China” (hereinafter referred to as the Copyright Law) for the purpose of protecting the right to network dissemination of information for  copyright owners, performers, and producers of audio-visual recordings (hereinafter referred to as the owners), and of encouraging the creation and dissemination of works which contribute to the construction of a socialist spiritual and material civilization.

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GENERAL PRINCIPLES OF THE CIVIL LAW OF THE PEOPLE S REPUBLIC OF CHINA

GENERAL PRINCIPLES OF THE CIVIL LAW OF THE PEOPLE S REPUBLIC OF CHINA
  (Adopted on April 12, 1986)

Chapter I Basic Principles
Article 1 This Law is formulated in accordance with the Constitution and the actual situation in our country, drawing upon our practical experience in civil activities, for the purpose of protecting the lawful civil rights and interests of citizens and legal persons and correctly adjusting civil relations, so as to meet the needs of the developing socialist modernization.
Article 2 The Civil Law of the People s Republic of China shall adjust property relationships and personal relationships between civil subjects with equal status, that is, between citizens, between legal persons and between citizens and legal persons.
Article 3 Parties to a civil activity shall have equal status.
Article 4 In civil activities, the principles of voluntariness, fairness, making compensation for equal value, honesty and credibility shall be observed.
Article 5 The lawful civil rights and interests of citizens and legal persons shall be protected by law; no organization or individual may infringe upon them.
Article 6 Civil activities must be in compliance with the law; where there are no relevant provisions in the law, they shall be in compliance with state policies.
Article 7 Civil activities shall have respect for social ethics and shall not harm the public interest, undermine state economic plans or disrupt social economic order.
Article 8 The law of the People s Republic of China shall apply to civil activities within the People s Republic of China, except as otherwise stipulated by law.
The stipulations of this Law as regards citizens shall apply to foreigners and stateless persons within the People s Republic of China, except as otherwise stipulated by law.
Chapter II Citizen (Natural Person)
Section 1 Capacity for Civil Rights and Capacity for Civil Conduct.
Article 9 A citizen shall have the capacity for civil rights from birth to death and shall enjoy civil rights and assume civil obligations in accordance with the law.
Article 10 All citizens are equal as regards their capacity for civil rights.
Article 11 A citizen aged 18 or over shall be an adult. He shall have full capacity for civil conduct, may independently engage in civil activities and shall be called a person with full capacity for civil conduct.
A citizen who has reached the age of 16 but not the age of 18 and whose main source of income is his own labour shall be regarded as a person with full capacity for civil conduct.
Article 12 A minor aged 10 or over shall be a person with limited capacity for civil conduct and may engage in civil activities appropriate to his age and intellect; in other civil activities, he shall be represented by his agentad litem or participate with the consent of his agent ad litem.
A minor under the age of 10 shall be a person having no capacity for civil conduct and shall be represented in civil activities by his agent ad litem.
Article 13 A mentally ill person who is unable to account for his own conduct shall be a person having no capacity for civil conduct and shall be represented in civil activities by his agent ad litem.
A mentally ill person who is unable to fully account for his own conduct shall be a person with limited capacity for civil conduct and may engage in civil activities appropriate to his mental health; in other civil activities, he shall be represented by his agent ad litem or participate with the consent of his agent ad litem.
Article 14 The guardian of a person without or with limited capacity for civil conduct shall be his agent all item.
Article 15 The domicile of a citizen shall be the place where his residence is registered; if his habitual residence is not the same as his domicile, his habitual residence shall be regarded as his domicile.
Section 2 Guardianship
Article 16 The parents of a minor shall be his guardians.
If the parents of a minor are dead or lack the competence to be his guardian, a person from the following categories who has the competence to be a guardian shall act as his guardian:
(1) paternal or maternal grandparent;
(2) elder brother or sister; or
(3) any other closely connected relative or friend willing to bear the responsibility of guardianship and having approval from the units of the minor s parents or from the neighbourhood or village committee in the place of the minor s residence. In case of a dispute over guardianship, the units of the minor s parents or the neighbourhood or village committee in the place of his residence shall appoint a guardian from among the minor s near relatives. If disagreement over the appointment leads to a lawsuit, the people s court shall make a ruling.
If none of the persons listed in the first two paragraphs of this article is available to be the guardian, the units of the minor s parents, the neighbourhood or village committee in the place of the minor s residence or the civil affairs department shall act as his guardian.
Article 17 A person from the following categories shall act as guardian for a mentally ill person without or with limited capacity for civil conduct:
(1) spouse;
(2) parent;
(3) adult child;
(4) any other near relative;
(5) any other closely connected relative or friend willing to bear the responsibility of guardianship and having approval from the unit to which the mentally ill person belongs or from the neighbourhood or village committee in the place of his residence. In case of a dispute over guardianship, the unit to which the mentally ill person belongs or the neighbourhood or village committee in the place of his residence shall appoint a guardian from among his near relatives. If disagreement over the appointment leads to a lawsuit, the people s court shall make a ruling. If none of the persons listed in the first paragraph of this article is available to be the guardian, the unit to which the mentally ill person belongs, the neighbourhood or village committee in the place of his residence or the civil affairs department shall act as his guardian.
Article 18 A guardian shall fulfil his duty of guardianship and protect the person, property and other lawful rights and interests of his ward. A guardian shall not handle the property of his ward unless it is in the ward s interests.
A guardian s rights to fulfil his guardianship in accordance with the law shall be protected by law.
If a guardian does not fulfil his duties as guardian or infringes upon the lawful rights and interests of his ward, he shall be held responsible; if a guardian causes any property loss for his ward, he shall compensate for such loss. The people s court may disqualify a guardian based on the application of a concerned party or unit.
Article 19 A person who shares interests with a mental patient may apply to a people s court for a declaration that the mental patient is a person without or with limited capacity for civil conduct.
With the recovery of the health of a person who has been declared by a people s court to be without or with limited capacity for civil conduct, and upon his own application or that of an interested person, the people s court may declare him to be a person with limited or full capacity for civil conduct.
Section 3 Declarations of Missing Persons and Death
Article 20 If a citizen s whereabouts have been unknown for two years, an interested person may apply to a people s court for a declaration of the citizen s missing.
If a person s whereabouts become unknown during a war, the calculation of the time period in which his whereabouts are unknown shall begin on the final day of the war.
Article 21 A missing person s property shall be placed in the custody of his spouse, parents, adult children or other closely connected relatives or friends.
In case of a dispute over custody, if the persons stipulated above are unavailable or are incapable of taking such custody, the property shall be placed in the custody of a person appointed by the people s court. Any taxes, debts and other unpaid expenses owed by a missing person shall defrayed by the custodian out of the missing person s property.
Article 22 In the event that a person who has been declared missing reappears or his whereabouts are ascertained, the people s court shall, upon his own application or that of an interested person, revoke the declaration of his missing-person status.
Article 23 Under either of the following circumstances, an interested person may apply to the people s court for a declaration of a citizen s death:
(1) if the citizen s whereabouts have been unknown for four years or
(2) if the citizen s whereabouts have been unknown for two years after the date of an accident in which he was involved.
If a person s whereabouts become unknown during a war, the calculation of the time period in which his whereabouts are unknown shall begin on the final day of the war.
Article 24 In the event that a person who has been declared dead reappears or it is ascertained that he is alive, the people s court shall, upon his own application or that of an interested person, revoke the declaration of his death.
Any civil juristic acts performed by a person with capacity for civil conduct during the period in which he has been declared dead shall be valid.
Article 25 A person shall have the right to request the return of his property, if the declaration of his death has been revoked. Any citizen or organization that has obtained such property in accordance with the Law of Succession shall return the original items or make appropriate compensation if the original items no longer exist.
Section 4 Individual Businesses and Lease holding Farm Households
Article 26 “Individual businesses” refers to business run by individual citizens who have been lawfully registered and approved to engage in industrial or commercial operation within the sphere permitted by law. An individual business may adopt a shop name.
Article 27 “Lease holding farm households” refers to members of a rural collective economic organization who engage in commodity production under a contract and within the spheres permitted by law.
Article 28 The legitimate rights and interests of individual businesses and lease holding farm households shall be protected by law.
Article 29 The debts of an individual business or a lease holding farm household shall be secured with the individual s property if the business is operated by an individual and with the family s property if the business is operated by a family. Section 5 Individual Partnership
Article 30 “Individual partnership” refers to two or more citizens associated in a business and working together, with each providing funds, material objects, techniques and so on according to an agreement.
Article 31 Partners shall make a written agreement covering the funds each is to provide, the distribution of profits, the responsibility for debts, the entering into and withdrawal from partnership, the ending of partnership and other such matters.
Article 32 The property provided by the partners shall be under their unified management and use. The property accumulated in a partnership operation shall belong to all the partners.
Article 33 An individual partnership may adopt a shop name; it shall be approved and registered in accordance with the law and conduct business operations within the range as approved and registered.
Article 34 The operational activities of an individual partnership shall be decided jointly by the partners, who each shall have the right to carry out and supervise those activities. The partners may elect a responsible person. All partners shall bear civil liability for the operational activities of the responsible person and other personnel.
Article 35 A partnership s debts shall be secured with the partners property in proportion to their respective contributions to the investment or according to the agreement made. Partners shall undertake joint liability for their partnership s debts, except as otherwise stipulated by law. Any partner who overpays his share of the partnership s debts shall have the right to claim compensation from the other partners.
Chapter III Legal Persons
Section 1 General Stipulations
Article 36 A legal person shall be an organization that has capacity for civil rights and capacity for civil conduct and independently enjoys civil rights and assumes civil obligations in accordance with the law.
A legal person s capacity for civil rights and capacity for civil conduct shall begin when the legal person is established and shall end when the legal person terminates.
Article 37 A legal person shall have the following qualifications:
(1) establishment in accordance with the law;
(2) possession of the necessary property or funds;
(3) possession of its own name, organization and premises; and
(4) ability to independently bear civil liability.
Article 38 In accordance with the law or the articles of association of the legal person, the responsible person who acts on behalf of the legal person in exercising its functions and powers shall be its legal representative.
Article 39 A legal person s domicile shall be the place where its main administrative office is located.
Article 40 When a legal person terminates, it shall go into liquidation in accordance with the law and discontinue all other activities.
Section 2 Enterprise as Legal Person
Article 41 An enterprise owned by the whole people or under collective ownership shall be qualified as a legal person when it has sufficient funds as stipulated by the state; has articles of association, an organization and premises; has the ability to independently bear civil liability; and has been approved and registered by the competent authority. A Chinese-foreign equity joint venture, Chinese-foreign contractual joint venture or foreign-capital enterprise established within the People s Republic of China shall be qualified as a legal person in China if it has the qualifications of a legal person and has been approved and registered by the administrative agency for industry and commerce in according with the law.
Article 42 An enterprise as legal person shall conduct operations within the range approved and registered.
Article 43 An enterprise as legal person shall bear civil liability for the operational activities of its legal representatives and other personnel.
Article 44 If an enterprise as legal person is divided or merged or undergoes any other important change, it shall register the change with the registration authority and publicly announce it.
When an enterprise as legal person is divided or merged, its rights and obligations shall be enjoyed and assumed by the new legal person that results from the change.
Article 45 An enterprise as legal person shall terminate for any of the following reasons:
(1) if it is dissolved by law;
(2) if it is disbanded;
(3) if it is declared bankrupt in accordance with the law; or
(4) for other reasons.
Article 46 When an enterprise as legal person terminates, it shall cancel its registration with the registration authority and publicly announce the termination.
Article 47 When an enterprise as legal person is disbanded, it shall establish a liquidation organization and go into liquidation. When an enterprise as legal person is dissolved or is declared bankrupt, the competent authority or a people s court shall organize the organs and personnel concerned to establish a liquidation organization to liquidate the enterprise.
Article 48 An enterprise owned by the whole people, as legal person, shall bear civil liability with the property that the state authorizes it to manage. An enterprise under collective ownership, as legal person, shall bear civil liability with the property it owns. A Chinese-foreign equity joint venture, Chinese-foreign contractual joint venture or foreign-capital enterprise as legal person shall bear civil liability with the property it owns, except as stipulated otherwise by law.
Article 49 Under any of the following circumstances, an enterprise as legal person shall bear liability, its legal representative may additionally be given administrative sanctions and fined and, if the offence constitutes a crime, criminal responsibility shall be investigated in accordance with the law:
(1) conducting illegal operations beyond the range approved and registered by the registration authority;
(2) concealing facts from the registration and tax authorities and practising fraud;
(3) secretly withdrawing funds or hiding property to evade repayment of debts;
(4) disposing of property without authorization after the enterprise is dissolved, disbanded or declared bankrupt;
(5) failing to apply for registration and make a public announcement promptly when the enterprise undergoes a change or terminates, thus causing interested persons to suffer heavy losses;
(6) engaging in other activities prohibited by law, damaging the interests of the state or the public interest.
Section 3 Official Organ, Institution and Social Organization as Legal Person
Article 50 An independently funded official organ shall be qualified as a legal person on the day it is established.
If according to law an institution or social organization having the qualifications of a legal person needs not go through the procedures for registering as a legal person, it shall be qualified as a legal person on the day it is established; if according to law it does need to go through the registration procedures, it shall be qualified as a legal person after being approved and registered.
Section 4 Economic Association
Article 51 If a new economic entity is formed by enterprises or an enterprise and an institution that engage in economic association and it independently bears civil liability and has the qualifications of a legal person, the new entity shall be qualified as a legal person after being approved and registered by the competent authority.
Article 52 If the enterprises or an enterprise and an institution that engage in economic association conduct joint operation but do not have the qualifications of a legal person, each party to the association shall, in proportion to its respective contribution to the investment or according to the agreement made, bear civil liability with the property each party owns or manages. If joint liability is specified by law or by agreement, the parties shall assume joint liability.
Article 53 If the contract for economic association of enterprises or of an enterprise and an institution specifies that each party shall conduct operations independently, it shall stipulate the rights and obligations of each party, and each party shall bear civil liability separately.
Chapter IV Civil Juristic Acts and Agency
Section 1 Civil Juristic Acts
Article 54 A civil juristic act shall be the lawful act of a citizen or legal person to establish, change or terminate civil rights and obligations.
Article 55 A civil juristic act shall meet the following requirements:
(1) the actor has relevant capacity for civil conduct;
(2) the intention expressed is genuine; and
(3) the act does not violate the law or the public interest.
Article 56 A civil juristic act may be in written, oral or other form. If the law stipulates that a particular form be adopted, such stipulation shall be observed.
Article 57 A civil juristic act shall be legally binding once it is instituted. The actor shall not alter or rescind his act except in accordance with the law or with the other party s consent.
Article 58 Civil acts in the following categories shall be null and void:
(1) those performed by a person without capacity for civil conduct;
(2) those that according to law may not be independently performed by a person with limited capacity for civil conduct;
(3) those performed by a person against his true intentions as a result of cheating, coercion or exploitation of his unfavorable position by the other party;
(4) those that performed through malicious collusion are detrimental to the interest of the state, a collective or a third party;
(5) those that violate the law or the public interest;
(6) economic contracts that violate the state s mandatory plans; and
(7) those that performed under the guise of legitimate acts conceal illegitimate purposes. Civil acts that are null and void shall not be legally binding from the very beginning.
Article 59 A party shall have the right to request a people s court or an reiteration agency to alter or rescind the following civil acts:
(1) those performed by an actor who seriously misunderstood the contents of the acts;
(2) those that are obviously unfair.
Rescinded civil acts shall be null and void from the very beginning.
Article 60 If part of a civil act is null and void, it shall not affect the validity of other parts.
Article 61 After a civil act has been determined to be null and void or has been rescinded, the party who acquired property as a result of the act shall return it to the party who suffered a loss. The erring party shall compensate the other party for the losses it suffered as a result of the act; if both sides are in error, they shall each bear their proper share of the responsibility.
If the two sides have conspired maliciously and performed a civil act that is detrimental to the interests of the state, a collective or a third party, the property that they thus obtained shall be recovered and turned over to the state or the collective, or returned to the third party.
Article 62 A civil juristic act may have conditions attached to it. Conditional civil juristic acts shall take effect when the relevant conditions are met.
Section 2 Agency
Article 63 Citizens and legal persons may perform civil juristic acts through agents an agent shall perform civil juristic acts in the principal s name within the scope of the power of agency. The principal shall bear civil liability for the agent s acts of agency. Civil juristic acts that should be performed by the principal himself, pursuant to legal provisions or the agreement between the two parties, shall not be entrusted to an agent.
Article 64 Agency shall include entrusted agency, statutory agency and appointed agency. An entrusted agent shall exercise the power of agency as entrusted by the principal; a statutory agent shall exercise the power of agency as prescribed by law; and an appointed agent shall exercise the power of agency as designated by a people s court or the appointing unit.
Article 65 A civil juristic act may be entrusted to an agent in writing or orally. If legal provisions require the entrustment to be written, it shall be effected in writing. Where the entrustment of agency is in writing, the power of attorney shall clearly state the agent s name, the entrusted tasks and the scope and duration of the power of agency, and it shall be signed or sealed by the principal.
If the power of attorney is not clear as to the authority conferred, the principal shall bear civil liability towards the third party, and the agent shall be held jointly liable.
Article 66 The principal shall bear civil liability for an act performed by an actor with no power of agency, beyond the scope of his power of agency or after his power of agency has expired, only if he recognizes the act retroactively. If the act is not so recognized, the performer shall bear civil liability for it. If a principal is aware that a civil act is being executed in his name but fails to repudiate it, his consent shall be deemed to have been given.
An agent shall bear civil liability if he fails to perform his duties and thus causes damage to the principal.
If an agent and a third party in collusion harm the principal s interests, the agent and the third party shall be held jointly liable.
If a third party is aware that an actor has no power of agency, is overstepping his power of agency, or his power of agency has expired and yet joins him in a civil act and thus brings damage to other people, the third party and the actor shall be held jointly liable.
Article 67 If an agent is aware that the matters entrusted are illegal but still carries them out, or if a principal is aware that his agent s acts are illegal but fails to object to them, the principal and the agent shall be held jointly liable.
Article 68 If in the principal s interests an entrusted agent needs to transfer the agency to another person, he shall first obtain the principal s consent.
If the principal s consent is not obtained in advance, the matter shall be reported to him promptly after the transfer, and if the principal objects, the agent shall bear civil liability for the acts of the transferee; however, an entrusted agency transferred in emergency circumstances in order to safeguard the principal s interests shall be excepted.
Article 69 An entrusted agency shall end under any of the following circumstances:
(1) when the period of agency expires or when the tasks entrusted are completed;
(2) when the principal rescinds the entrustment or the agent declines the entrustment;
(3) when the agent dies;
(4) when the principal loses his capacity for civil conduct; or
(5) when the principal or the agent ceases to be a legal person.
Article 70 A statutory or appointed agency shall end under any of the following circumstances:
(1) when the principal gains or recovers capacity for civil conduct;
(2) when the principal or the agent dies;
(3) when the agent loses capacity for civil conduct;
(4) when the people s court or the unit that appointed the agent rescinds the appointment; or
(5) when the guardian relationship between the principal and the agent ends for other reasons.
Chapter V Civil Rights
Section 1 Property Ownership and Related Property Rights
Article 71 “Property ownership” means the owner s rights to lawfully possess, utilize, profit from and dispose of his property.
Article 72 Property ownership shall not be obtained in violation of the law. Unless the law stipulates otherwise or the parties concerned have agreed on other arrangements, the ownership of property obtained by contract or by other lawful means shall be transferred simultaneously with the property itself.
Article 73 State property shall be owned by the whole people. State property is sacred and inviolable, and no organization or individual shall be allowed to seize, encroach upon, privately divide, retain or destroy it.
Article 74 Property of collective organizations of the working masses shall be owned collectively by the working masses. This shall include:
(1) land, forests, mountains, grasslands, unreclaimed land, beaches and other areas that are stipulated by law to be under collective ownership;
(2) property of collective economic organizations;
(3) collectively owned buildings, reservoirs, farm irrigation facilities and educational, scientific, cultural, health, sports and other facilities; and
(4) other property that is collectively owned. Collectively owned land shall be owned collectively by the village peasants in accordance with the law and shall be worked and managed by village agricultural production cooperatives, other collective agricultural economic organizations or villages committees. Land already under the ownership of the township (town) peasants collective economic organizations may be collectively owned by the peasants of the township(town). Collectively owned property shall be protected by law, and no organization or individual may seize, encroach upon, privately divide, destroy or illegally seal up, distrain, freeze or confiscate it.
Article 75 A citizen s personal property shall include his lawfully earned income, housing, savings, articles for daily use, objects d art, books, reference materials, trees, livestock, as well as means of production the law permits a citizen to possess and other lawful property. A citizen s lawful property shall be protected by law, and no organization or individual may appropriate, encroach upon, destroy or illegally seal up, distrain, freeze or confiscate it.
Article 76 Citizens shall have the right of inheritance under the law.
Article 77 The lawful property of social organizations, including religious organizations, shall be protected by law.
Article 78 Property may be owned jointly by two or more citizens or legal persons.
There shall be two kinds of joint ownership, namely co-ownership by shares and common ownership. Each of the co-owners by shares shall enjoy the rights and assume the obligations respecting the joint property in proportion to his share. Each of the common owners shall enjoy the rights and assume the obligations respecting the joint property. Each co-owner by shares shall have the right to withdraw his own share of the joint property or transfer its ownership. However, when he offers to sell his share, the other co-owners shall have a right of preemption if all other conditions are equal.
Article 79 If the owner of a buried or concealed object is unknown, the object shall belong to the state. The unit that receives the object shall commend or give a material reward to the unit or individual that turns in the object.
Lost-and-found objects, flotsam and stray animals shall be returned to their rightful owners, and any costs thus incurred shall be reimbursed by the owners.
Article 80 State-owned land may be used according to law by units under ownership by the whole people; it may also be lawfully assigned for use by units under collective ownership. The state shall protect the usufruct of the land, and the usufructuary shall be obligated to manage, protect and properly use the land.
The right of citizens and collectives to contract for management of land under collective ownership or of state-owned land under collective use shall be protected by law. The rights and obligations of the two contracting parties shall be stipulated in the contract signed in accordance with the law.
Land may not be sold, leased, mortgaged or illegally transferred by any other means.
Article 81 State-owned forests, mountains, grasslands, unreclaimed land, beaches, water surfaces and other natural resources may be used according to law by units under ownership by the whole people; or they may also be lawfully assigned for use by units under collective ownership. The state shall protect the usufruct of those resources, and the usufructuary shall be obliged to manage, protect and properly use them.
State-owned mineral resources may be mined according to law by units under ownership by the whole people and units under collective ownership; citizens may also lawfully mine such resources. The state shall protect lawful mining rights.
The right of citizens and collectives to lawfully contract for the management of forests, mountains, grasslands, unreclaimed land, beaches and water surfaces that are owned by collectives or owned by the state but used by collectives shall be protected by law. The rights and obligations of the two contracting parties shall be stipulated in the contract in accordance with the law.
State-owned mineral resources and waters as well as forest land, mountains, grasslands, unreclaimed land and beaches owned by the state and those that are lawfully owned by collectives may not be sold, leased, mortgaged or illegally transferred by any other means.
Article 82 Enterprises under ownership by the whole people shall lawfully enjoy the rights of management over property that the state has authorized them to manage and operate, and the rights shall be protected by law.
Article 83 In the spirit of helping production, making things convenient for people s lives, enhancing unity and mutual assistance, and being fair and reasonable, neighbouring users of real estate shall maintain proper neighbourly relations over such matters as water supply, drainage, passageway, ventilation and lighting. Anyone who causes obstruction or damage to his neighbour, shall stop the infringement, eliminate the obstruction and compensate for the damage.
Section 2 Creditors Rights
Article 84 A debt represents a special relationship of rights and obligations established between the parties concerned, either according to the agreed terms of a contract or legal provisions. The party entitled to the rights shall be the creditor, and the party assuming the obligations shall be the debtor.
The creditor shall have the right to demand that the debtor fulfil his obligations as specified by the contract or according to legal provisions.
Article 85 A contract shall be an agreement whereby the parties establish, change or terminate their civil relationship. Lawfully established contracts shall be protected by law.
Article 86 When there are two or more creditors to a deal, each creditor shall be entitled to rights in proportion to his proper share of the credit. When there are two or more debtors to a deal, each debtor shall assume obligations in proportion to his share of the debt.
Article 87 When there are two or more creditors or debtors to a deal, each of the joint creditors shall be entitled to demand that the debtor fulfil his obligations, in accordance with legal provisions or the agreement between the parties; each of the joint debtors shall be obliged to perform the entire debt, and the debtor who performs the entire debt shall be entitled to ask the other joint debtors to reimburse him for their shares of the debt.
Article 88 The parties to a contract shall fully fulfil their obligations pursuant to the terms of the contract.
If a contract contains ambiguous terms regarding quality, time limit for performance, place of performance, or price, and the intended meaning cannot be determined from the context of relevant terms in the contract, and if the parties cannot reach an agreement through consultation, the provisions below shall apply:
(1) If quality requirements are unclear, state quality standards shall apply; if there are no state quality standards, generally held standards shall apply.
(2) If the time limit for performance is unclear, the debtor may at his convenience fulfill his obligations towards the creditor; the creditor may also demand at any time that the debtor perform his obligations, but sufficient notice shall be given to the debtor.
(3) If the place of performance is unclear, and the payment is money, the performance shall be effected at the seat or place of residence of the party receiving the payment; if the payment is other than money, the performance shall be effected at the seat or place of residence of the party fulfilling the obligations.
(4) If the price agreed by the parties is unclear, the state-fixed price shall apply. If there is no state-fixed price, the price shall be based on market price or the price of a similar article or remuneration for a similar service.
If the contract does not contain an agreed term regarding rights to patent application, any party who has completed an invention-creation shall have the right to apply for a patent.
If the contract does not contain an agreed term regarding rights to patent application, and technological research achievements, the parties shall all have the right to use such achievements.
Article 89 In accordance with legal provisions the agreement between the parties on the performance of a debt may be guaranteed using the methods below:
(1) A guarantor may guarantee to the creditor that the debtor shall perform his debt. If the debtor defaults, the guarantor shall perform the debt or bear joint liability according to agreement. After performing the debt, the guarantor shall have the right to claim repayment from the debtor.
(2) The debtor or a third party may offer a specific property as a pledge. If the debtor defaults, the creditors shall be entitled to keep the pledge to offset the debt or have priority in satisfying his claim out of the proceeds from the sale of the pledge pursuant to relevant legal provisions.
(3) Within the limits of relevant legal provisions, a party may leave a deposit with the other party. After the debtor has discharged his debt, the deposit shall either be retained as partial payment of the debt or be returned. If the party who leaves the deposit defaults, he shall not be entitled to demand the return of the deposit; if the party who accepts the deposit defaults, he shall repay the deposit in double.
(4) If a party has possession of the other party s property according to contract and the other party violates the contract by failing to pay a required sum of money within the specified time limit, the possessor shall have a lien on the property and may keep the retained property to offset the debt or have priority in satisfying his claim out of the proceeds from the sale of the property pursuant to relevant legal provisions.
Article 90 Legitimate loan relationships shall be protected by law.
Article 91 If a party to a contract transfers all or part of his contractual rights or obligations to a third party, he shall obtain the other party s consent and may not seek profits therefrom. Contracts which according to legal provisions are subject to state approval, such as transfers, must be approved by the authority that originally approved the contract, unless the law or the original contract stipulates otherwise.
Article 92 If profits are acquired improperly and without a lawful basis, resulting in another person s loss, the illegal profits shall be returned to the person who suffered the loss.
Article 93 If a person acts as manager or provides services in order to protect another person s interests when he is not legally or contractually obligated to do so, he shall be entitled to claim from the beneficiary the expenses necessary for such assistance.
Section 3 Intellectual Property Rights
Article 94 Citizens and legal persons shall enjoy rights of authorship (copyrights) and shall be entitled to sign their names as authors, issue and publish their works and obtain remuneration in accordance with the law.
Article 95 The patent rights lawfully obtained by citizens and legal persons shall be protected by law.
Article 96 The rights to exclusive use of trademarks obtained by legal persons, individual businesses and individual partnerships shall be protected by law.
Article 97 Citizens who make discoveries shall be entitled to the rights of discovery. A discoverer shall have the right to apply for and receive certificates of discovery, bonuses or other awards.
Citizens who make inventions or other achievements in scientific and technological research shall have the right to apply for and receive certificates of honour, bonuses or other awards.
Section 4 Personal Rights
Article 98 Citizens shall enjoy the rights of life and health.
Article 99 Citizens shall enjoy the right of personal name and shall be entitled to determine, use or change their personal names in accordance with relevant provisions. Interference with, usurpation of and false representation of personal names shall be prohibited. Legal persons, individual businesses and individual partnerships shall enjoy the right of name. Enterprises as legal persons, individual businesses and individual partnerships shall have the right to use and lawfully assign their own names.
Article 100 Citizens shall enjoy the right of portrait.
The use of a citizen s portrait for profit without his consent shall be prohibited.
Article 101 Citizens and legal persons shall enjoy the right of reputation. The personality of citizens shall be protected by law, and the use of insults, libel or other means to damage the reputation of citizens or legal persons shall be prohibited.
Article 102 Citizens and legal persons shall enjoy the right of honour. It shall be prohibited to unlawfully divest citizens and legal persons of their honorary titles.
Article 103 Citizens shall enjoy the right of marriage by choice. Mercenary marriages, marriages upon arbitrary decision by any third party and any other acts of interference in the freedom of marriage shall be prohibited.
Article 104 Marriage, the family, old people, mothers and children shall be protected by law. The lawful rights and interests of the handicapped shall be protected by law.
Article 105 Women shall enjoy equal civil rights with men.
Chapter VI Civil Liability
Section 1 General Stipulations
Article 106 Citizens and legal persons who breach a contract or fail to fulfil other obligations shall bear civil liability.
Citizens and legal persons who through their fault encroach upon state or collective property or the property or person of other people shall bear civil liability. Civil liability shall still be borne even in the absence of fault, if the law so stipulates.
Article 107 Civil liability shall not be borne for failure to perform a contract or damage to a third party if it is caused by force majeure, except as otherwise provided by law.
Article 108 Debts shall be cleared. If a debtor is unable to repay his debt immediately, he may repay by installments with the consent of the creditor or a ruling by a people s court. If a debtor is capable of repaying his debt but refuses to do so, repayment shall be compelled by the decision of a people s court.
Article 109 If a person suffers damages from preventing or stopping encroachment on state or collective property, or the property or person of a third party, the infringer shall bear responsibility for compensation, and the beneficiary may also give appropriate compensation.
Article 110 Citizens or legal persons who bear civil liability shall also be held for administrative responsibility if necessary. If the acts committed by citizens and legal persons constitute crimes, criminal responsibility of their legal representatives shall be investigated in accordance with the law.
Section 2 Civil Liability for Breach of Contract
Article 111 If a party fails to fulfil its contractual obligations or violates the term of a contract while fulfilling the obligations, the other party shall have the right to demand fulfillment or the taking of remedial measures and claim compensation for its losses.
Article 112 The party that breaches a contract shall be liable for compensation equal to the losses consequently suffered by the other party.
The parties may specify in a contract that if one party breaches the contract it shall pay the other party a certain amount of breach of contract damages; they may also specify in the contract the method of assessing the compensation for any losses resulting from a breach of contract.
Article 113 If both parties breach the contract, each party shall bear its respective civil liability.
Article 114 If one party is suffering losses owing to the other party s breach of contract, it shall take prompt measures to prevent the losses from increasing; if it does not promptly do so, it shall not have the right to claim compensation for the additional losses.
Article 115 A party s right to claim compensation for losses shall not be affected by the alteration or termination of a contract.
Article 116 If a party fails to fulfil its contractual obligations on account of a higher authority, it shall first compensate for the losses of the other party or take other remedial measures as contractually agreed and then the higher authority shall be responsible for settling the losses it sustained.
Section 3 Civil Liability for Infringement of Rights
Article 117 Anyone who encroaches on the property of the state, a collective or another person shall return the property; failing that, he shall reimburse its estimated price. Anyone who damages the property of the state, a collective or another person shall restore the property to its original condition or reimburse its estimated price. If the victim suffers other great losses therefrom, the infringer shall compensate for those losses as well.
Article 118 If the rights of authorship (copyrights), patent rights, rights to exclusive use of trademarks, rights of discovery, rights of invention or rights for scientific and technological research achievements of citizens or legal persons are infringed upon by such means as plagiarism, alteration or imitation, they shall have the right to demand that the infringement be stopped, its ill effects be eliminated and the damages be compensated for.
Article 119 Anyone who infringes upon a citizen s person and causes him Physical injury shall pay his medical expenses and his loss in income due to missed working time and shall pay him living subsidies if he is disabled; if the victim dies, the infringe shall also pay the funeral expenses, the necessary living expenses of the deceased s dependents and other such expenses.
Article 120 If a citizen s right of personal name, portrait, reputation or honour is infringed upon, he shall have the right to demand that the infringement be stopped, his reputation be rehabilitated, the ill effects be eliminated and an apology be made; he may also demand compensation for losses.
The above paragraph shall also apply to infringements upon a legal person s right of name, reputation or honour.
Article 121 If a state organ or its personnel, while executing its duties, encroaches upon the lawful rights and interests of a citizen or legal person and causes damage, it shall bear civil liability.
Article 122 If a substandard product causes property damage or physical injury to others, the manufacturer or seller shall bear civil liability according to law. If the transporter or storekeeper is responsible for the matter, the manufacturer or seller shall have the right to demand compensation for its losses.
Article 123 If any person causes damage to other people by engaging in operations that are greatly hazardous to the surroundings, such as operations conducted high aboveground, or those involving high pressure, high voltage, combustibles, explosives, highly toxic or radioactive substances or high-speed means of transport, he shall bear civil liability; however, if it can be proven that the damage was deliberately caused by the victim, he shall not bear civil liability.
Article 124 Any person who pollutes the environment and causes damage to others in violation of state provisions for environmental protection and the prevention of pollution shall bear civil liability in accordance with the law.
Article 125 Any constructor who engages in excavation, repairs or installation of underground facilities in a public place, on a roadside or in a passageway without setting up clear signs and adopting safety measures and thereby causes damage to others shall bear civil liability.
Article 126 If a building or any other installation or an object placed or hung on a structure collapses, detaches or drops down and causes damage to others, its owner or manager shall bear civil liability, unless he can prove himself not at fault.
Article 127 If a domesticated animal causes harm to any person, its keeper or manager shall bear civil liability. If the harm occurs through the fault of the victim, the keeper or manager shall not bear civil liability; if the harm occurs through the fault of a third party, the third party shall bear civil liability.
Article 128 A person who causes harm in exercising justifiable defence shall not bear civil liability. If justifiable defence exceeds the limits of necessity and undue harm is caused, an appropriate amount of civil liability shall be borne.
Article 129 If harm occurs through emergency actions taken to avoid danger, the person who gave rise to the danger shall bear civil liability. If the danger arose from natural causes, the person who took the emergency actions may either be exempt from civil liability or bear civil liability to an appropriate extent. If the emergency measures taken are improper or exceed the limits of necessity and undue harm is caused, the person who took the emergency action shall bear civil liability to an appropriate extent.
Article 130 If two or more persons jointly infringe upon another person s rights and cause him damage, they shall bear joint liability.
Article 131 If a victim is also at fault for causing the damage, the civil liability of the infringe may be reduced.
Article 132 If none of the parties is at fault in causing damage, they may share civil liability according to the actual circumstances.
Article 133 If a person without or with limited capacity for civil conduct causes damage to others, his guardian shall bear civil liability. If the guardian has done his duty of guardianship, his civil liability may be appropriately reduced.
If a person who has property but is without or with limited capacity for civil conduct causes damage to others, the expenses of compensation shall be paid from his property. Shortfalls in such expenses shall be appropriately compensated for by the guardian unless the guardian is a unit.
Section 4 Methods of Bearing Civil Liability
Article 134 The main methods of bearing civil liability shall be:
(1) cessation of infringements;
(2) removal of obstacles;
(3) elimination of dangers;
(4) return of property;
(5) restoration of original condition;
(6) repair, reworking or replacement;
(7) compensation for losses;
(8) payment of breach of contract damages;
(9) elimination of ill effects and rehabilitation of reputation; and
(10) extension of apology.
The above methods of bearing civil liability may be applied exclusively or concurrently. When hearing civil cases, a people s court, in addition to applying the above stipulations, may serve admonitions, order the offender to sign a pledge of repentance, and confiscate the property used in carrying out illegal activities and the illegal income obtained therefrom.
It may also impose fines or detentions as stipulated by law.
Chapter VII Limitation of Action
Article 135 Except as otherwise stipulated by law, the limitation of action regarding applications to a people s court for protection of civil rights shall be two years.
Article 136 The limitation of action shall be one year in cases concerning the following:
(1) claims for compensation for bodily injuries;
(2) sales of substandard goods without proper notice to that effect;
(3) delays in paying rent or refusal to pay rent; or
(4) loss of or damage to property left in the care of another person.
Article 137 A limitation of action shall begin when the entitled person knows or should know that his rights have been infringed upon. However, the people s court shall not protect his rights if 20 years have passed since the infringement. Under special circumstances, the people s court may extend the limitation of action.
Article 138 If a party chooses to fulfil obligations voluntarily after the limitation of action has expired, he shall not be subject to the limitation.
Article 139 A limitation of action shall be suspended during the last six months of the limitation if the plaintiff cannot exercise his right of claim because of force majeure or other obstacles. The limitation shall resume on the day when the grounds for the suspension are eliminated.
Article 140 A limitation of action shall be discontinued if suit is brought or if one party makes a claim for or agrees to fulfillment of obligations. A new limitation shall be counted from the time of the discontinuance.
Article 141 If the law has other stipulations concerning limitation of action, those stipulations shall apply.
Chapter VIII Application of Law in Civil Relations with Foreigners
Article 142 The application of law in civil relations with foreigners shall be determined by the provisions in this chapter.
If any international treaty concluded or acceded to by the People s Republic of China contains provisions differing from those in the civil laws of the People s Republic of China, the provisions of the international treaty shall apply, unless the provisions are ones on which the People s Republic of China has announced reservations. International practice may be applied to matters for which neither the law of the People s Republic of China nor any international treaty concluded or acceded to by the People s Republic of China has any provisions.
Article 143 If a citizen of the People s Republic of China settles in a foreign country, the law of that country may be applicable as regards his capacity for civil conduct.
Article 144 The ownership of immovable property shall be bound by the law of the place where it is situated.
Article 145 The parties to a contract involving foreign interests may choose the law applicable to settlement of their contractual disputes, except as otherwise stipulated by law. If the parties to a contract involving foreign interests have not made a choice, the law of the country to which the contract is most closely connected shall be applied.
Article 146 The law of the place where an infringing act is committed shall apply in handling compensation claims for any damage caused by the act. If both parties are citizens of the same country or have established domicile in another country, the law of their own country or the country of domicile may be applied.
An act committed outside the People s Republic of China shall not be treated as an infringing act if under the law of the People s Republic of China it is not considered an infringing act.
Article 147 The marriage of a citizen of the People s Republic of China to a foreigner shall be bound by the law of the place where they get married, while a divorce shall be bound by the law of the place where a court accepts the case.
Article 148 Maintenance of a spouse after divorce shall be bound by the law of the country to which the spouse is most closely connected.
Article 149 In the statutory succession of an estate, movable property shall be bound by the law of the decedent s last place of residence, and immovable property shall be bound by the law of the place where the property is situated.
Article 150 The application of foreign laws or international practice in accordance with the provisions of this chapter shall not violate the public interest of the People s Republic of China.
Chapter IX Supplementary provisions
Article 151 The people s congresses of the national autonomous areas may formulate separate adaptive or supplementary regulations or provisions in accordance with the principles of this Law and in light of the characteristics of the local nationalities. Those formulated by the people s congresses of autonomous regions shall be submitted in accordance with the law to the Standing Committee of the National People s Congress for approval or for the record. Those formulated by the people s congresses of autonomous prefectures or autonomous counties shall be submitted to the standing committee of the people s congress in the relevant province or autonomous region for approval.
Article 152 If an enterprise owned by the whole people has been established with the approval of the competent authority of a province, autonomous region or centrally administered municipality or at a higher level and it has already been registered with the administrative agency for industry and commerce, before this Law comes into force, it shall automatically qualify as a legal person without having to re-register as such.
Article 153 For the purpose of this Law, “force majeure” means unforeseeable, unavoidable and insurmountable objective conditions.
Article 154 Time periods referred to in the Civil Law shall be calculated by the Gregorian calendar in years, months, days and hours.
When a time period is prescribed in hours, calculation of the period shall begin on the prescribed hour. When a time period is prescribed in days, months and years, the day on which the period begins shall not be counted as within the period; calculation shall begin on the next day. If the last day of a time period falls on a Sunday or an official holiday, the day after the holiday shall be taken as the last day. The last day shall end at 24:00 hours. If business hours are applicable, the last day shall end at closing time.
Article 155 In this Law, the terms “not less than,” “not more than,” “within” and “expires” shall include the given figure; the terms “under” and “beyond” shall not include the given figure.
Article 156 This Law shall come into force on January 1, 1987.

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Paris Convention for the Protection of Industrial Property

Article 1
Establishment of the Union; Scope of Industrial Property3

(1) The countries to which this Convention applies constitute a Union for the protection of industrial property.

(2) The protection of industrial property has as its object patents, utility models, industrial designs, trademarks, service marks, trade names, indications of source or appellations of origin, and the repression of unfair competition.

(3) Industrial property shall be understood in the broadest sense and shall apply not only to industry and commerce proper, but likewise to agricultural and extractive industries and to all manufactured or natural products, for example, wines, grain, tobacco leaf, fruit, cattle, minerals, mineral waters, beer, flowers, and flour.

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Corporate Law of People’s Republic of China

          Article 1 This Law is enacted in order to standardize the organization and behavior of companies, to protect the legitimate rights and interests of companies, shareholders and creditors, to maintain the socio-economic order and to promote the development of the socialist market economy.

  Article 2 For the purposes of this Law, the term company refers to a company with limited liability or a company limited by shares incorporated within the territory of the People’s Republic of China in accordance with this Law.

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Regulation for Computer Software Protection (2013.2.25 updated)

Contents
Chapter I General Provisions
Chapter II Software Copyright
Chapter III Licensing and Transfer of Software Copyright
Chapter IV Legal Responsibility
Chapter V Supplementary Provisions
Chapter I General Provisions
Article 1 For the purposes of protecting the rights and interests of computer software copyright owners, regulating beneficial relations in the development, dissemination and use of computer software, encouraging the computer software development and application and promoting the advance of the software industry and the information-based national economy, and in accordance with the Copyright Law of the People’s Republic of China, this Regulation is formulated.
Article 2 In this Regulation, computer software (hereinafter cited as the software) shall mean computer programs and their documentation.
Article 3 Meanings of the following expressions in this Regulation:
1. Computer program shall mean a sequence of code-based instructions that can be executed by such devices having information processing capacity as computer for achieving a certain result, or a sequence of symbol-based instructions or expressions that can be automatically converted into a sequence of code-based instructions. The source program and the object program in a computer program shall be an identical work.
2. Documentation shall mean the written materials and diagrams, such as the program design specifications, flow charts and operating manual, which are used to describe the contents, elements, design, functions and specifications, development, testing results and operating method of the program.
3. Software creator shall mean the legal person or other organization which actually organizes to create or directly creates the software and assumes responsibility for that software; or the natural person who creates the software by virtue of his own resources and assumes responsibility for that software.
4. Software copyright owner shall mean the natural person, legal person or other organization that shall enjoy copyright in the software under the provisions of this Regulation.
Article 4 The software protected by this Regulation must be independently created by the creator and has been already fixed on any form of tangible medium.
Article 5 The software created by Chinese citizens, legal persons or other organizations shall have copyright under this Regulation, regardless of whether or not it is published.
The software of foreign or stateless persons shall have copyright under this Regulation, if it is first distributed in the territory of China.
The copyright in the software of foreign or stateless persons under the agreements concluded with China by the countries to which the creators belong or in which the creators reside habitually or under the international conventions to which China is a member state shall be protected by this Regulation.
Article 6 Protection for software copyright offered by this Regulation may not be extended to the ideas, processing operations, operating methods or algorithm concepts for creating the software.
Article 7 Software copyright owners may acquire registration from the software registration agencies acknowledged by the copyright administrative department under the State Council. The registration certificate issued by the software registration agencies shall be the preliminary evidence for the registration.
The acquisition of software registration shall be subject to the payment of fees. The fee schedule is to be specified by the copyright administrative department under the State Council in collaboration with the competent department of price under the State Council.
Chapter II Software Copyright
Article 8 Software copyright owners shall enjoy the following rights:
1. The right of publication, that is, the right to decide whether or not to make their software available to the public;
2. The right of authorship, that is, the right to indicate the creators’ identity and to sign their names on their software;
3. The right of alteration, that is, the right to add or delete the elements of their software or to alter instructions or expression sequences;
4. The right of reproduction, that is, the right to make one or more copies of their software;
5. The right of distribution, that is, the right to supply the originals or copies of their software to the public in the form of sale or gift;
6. The right of rental, that is, the right to license other persons to use their software temporarily, except where their software is not the key subject matter of the rental;
7. The right of dissemination through information networks, that is, the right to supply their software to the public in the form of wire or wireless, in order to make the members of the public to obtain their software on the time or in the place selected;
8. The right of translation, that is, the right to convert their original software from a natural language into another; and
9. Other rights that shall be enjoyed by software copyright owners.
Software copyright owners may license other persons to exercise their software copyright and shall have the right to accept compensations.
Software copyright owners may, wholly or partly, transfer their software copyright and shall have the right to accept compensations.
Article 9 Software copyright shall belong to the software creators, unless otherwise specified in this Regulation.
Failing proof to the contrary, natural persons, legal persons or other organizations named in the software shall be the creators.
Article 10 The ownership of copyright in the software that was jointly created by two or more natural persons, legal persons or other organizations shall be stipulated in a written contract by the co-creators.
In the absence of such a written contract or an explicit stipulation in the contract, any of the co-creators may enjoy the copyright in the part he created if that software can be separated for use. Notwithstanding, his exercise of copyright may not be extended to the whole copyright in that software.
If that software cannot be separated for use, the copyright in it shall be jointly enjoyed by the co-creators and exercised by negotiation among them. In the case of failure of negotiation and without due grounds, one party may not prevent the other party from exercising the rights other than the right of transfer. Notwithstanding, profits thus received shall be distributed among all the co-creators reasonably.
Article 11 The ownership of copyright in the software that was created under the commission of other person shall be stipulated in a written contract by the commissioning and commissioned parties. In the absence of such a written contract or an explicit stipulation in the contract, the copyright in that software shall belong to the commissioned party.
Article 12 The ownership and exercise of copyright in the software that was created pursuant to a task assigned by a State organ shall be stipulated in the project task document or contract. If no explicit stipulation is made in the project task document or contract, the copyright in that software shall belong to the legal person or other organization that accepts the task.
Article 13 Under any of the following circumstances, the copyright in the software that was created by a natural person within the term of his duty in the legal person or other organization shall belong to the legal person or other organization.The legal person or other organization may give praises and rewards to the natural person who created the software:
1. The software was created for the purpose determined in the duty;
2. The software so created is the predictable or natural result in the activities of duty; or
3. The software was created mainly by virtue of such material and technical resources as fund, special equipment or undisclosed special information of the legal person or other organization and for which the legal person or other organization shall assume responsibility.
Article 14 The copyright in the software shall be commenced from the date on which the software is created.
The term of protection for the copyright in the software of the natural person shall be the life of the natural person and fifty years after his death, and shall end on 31st of December of the fiftieth year after his death. If the software was created jointly, the term of protection shall end on 31st of December of the fiftieth year after the death of the last surviving natural person.
The term of protection for the copyright in the software of the legal person or other organization shall be fifty years and shall end on 31st of December of the fiftieth year after the first publication of the software. However, if the software has not been published within fifty years from the date of creation, it shall not be protected by this Regulation.
Article 15 If the software copyright belongs to the natural person, the software copyright successor in title may, after the death of the natural person and within the term of protection, succeed to the rights other than the right of authorship offered by Article 8 of this Regulation according to the relevant provisions of the Succession Law of the People’s Republic of China.
If the software copyright belongs to the legal person or other organization, but the legal person or other organization changes or terminates, the copyright shall, within the term of protection specified in this Regulation, belong to the legal person or other organization that assumes the rights and liabilities of the original legal person or other organization. In the absence of such legal person or other organization, the copyright shall belong to the State.
Article 16 Owners of lawful copies of software shall enjoy the following rights:
1. To load the software into such devices having information processing capacity as computer according to the operational need;
2. To make back-ups for avoiding damage to the copies. These back-ups may not be provided to other persons for use in any way. Once the owner loses the ownership of the lawful copies, he shall be responsible for destroying all the back-ups; and
3. To make necessary modifications in order to use the software in the practical application environment for computers or to improve the functions of the software.
The software so modified may not, however, be provided to the third party without the license of the software copyright owner, unless otherwise stipulated in the contract.
Article 17 Without the license of and payment to the software copyright owner, a person may use software for learning and studying the design idea and principle of the software in the form of loading, display, transmission or storage.
Chapter III Licensing and Transfer of Software Copyright
Article 18 The licensing of software copyright shall be in possession of a contract for licensing.
The licensee may not exercise the right that has not been licensed by the software copyright owner in the contract for licensing.
Article 19 If a software copyright is licensed to other persons to exclusively exercise, the parties concerned shall conclude a contract in writing.
In the absence of such a contract in writing or an explicit stipulation on exclusive license in the contract, the right so licensed to exercise shall be considered as the non-exclusive right.
Article 20 If a software copyright is transferred, the parties concerned shall conclude a contract in writing.
Article 21 The contracts for licensing other persons to exclusively exercise the software copyright or the contracts for transferring the software copyright may be registered at the software registration agencies acknowledged by the copyright administrative department under the State Council.
Article 22 Chinese citizens, legal persons or other organizations that license or transfer the software copyright to the foreign persons shall comply with the relevant provisions of the Regulation of the People’s Republic of China on Administration of Import or Export of Technologies.
Chapter IV Legal Responsibility
Article 23 Except as otherwise provided in the Copyright Law of the People’s Republic of China and this Regulation, any one who commits any of the following infringing acts shall, upon the situation, stop the infringement, eliminate the effect, make a public apology, compensate for loss and bear other civil responsibilities:
1. Without the licensing by the software copyright owner, to publish or register his software;
2. To publish or register another person’s software as his own;
3. Without the licensing by the co-creator, to publish or register the software created jointly as one created by his own;
4. To sign his name in another person’s software or to alter the name indicated therein;
5. Without the licensing by the software copyright owner, to alter or translate his software; or
6. Other acts of infringing the software copyright.
Article 24 Except as otherwise provided in the Copyright Law of the People’s Republic of China, this Regulation or other laws or administrative regulations, any one who, without the licensing by the software copyright owner, commits any of the following infringing acts, shall, upon the situation, stop the infringement, eliminate the effect, make a public apology, compensate for loss and bear other civil responsibilities; if his act prejudices the social and public interests, the copyright administrative department shall order him to stop the infringing act, confiscate of his illegal gains, confiscate and destroy the infringing copies and may concurrently impose a fine; if the circumstances are serious, the copyright administrative department may concurrently confiscate of the key materials, tools and equipment for making the infringing copies; if his act prejudices the Criminal Law, he shall, according to law, be demanded for criminal responsibility under the provisions of the Criminal law on crimes of infringing on the copyright and crimes of selling the infringing copies:
1. To reproduce, wholly or partly, the software of the copyright owner;
2. To distribute, rent or disseminate through information networks the software of the copyright owner to the public;
3. Intentionally to escape from or disrupt the technical measures adopted by the copyright owner for protecting his software copyright;
4. Intentionally to delete or alter electric data for software right management; or
5. To transfer or license another person to exercise the software copyright of the copyright owner.
In addition, the infringer who commits the act under subparagraph 1 or 2 of the paragraph above shall be concurrently imposed a fine of 100 yuan per copy or one time but not exceeding five times the value of the copies; the infringer who commits the act under subparagraph 3, 4 or 5 of the paragraph above shall be concurrently imposed a fine not exceeding 200,000 yuan.
Article 25 The amount of compensation for infringing the software copyright shall be determined under the provisions of the Copyright Law of the People’s Republic of China.
Article 26 The software copyright owner who has evidences to prove that another person is committing or will commit an act of infringing his right which can cause a damage to his legitimate rights and interests if that act is not prevented promptly, may apply to the people’s court for ordering to stop the act and adopting property preservation measures in accordance with the provisions of Article 49 of the Copyright Law of the People’s Republic of China before he initiates the action.
Article 27 For the purpose of preventing the infringing act and under the situation that the evidence can be lost or difficult to obtain afterward, the software copyright owner may apply to the people’s court for evidence preservation in accordance with the provisions of Article 50 of the Copyright Law of the People’s Republic of China before he initiates the action.
Article 28 Publishers or producers of software copies who fail to offer evidences to prove official authorization for their publication or production, or distributors or renters who fail to offer evidences to prove the legal sources for their distribution and rental, shall bear legal responsibility.
Article 29 Similarity of a creator’s software with the software already published due to the limited number of available forms of expression shall not constitute the infringement on the copyright in the software already published.
Article 30 The software copy holder who is unknown or has no reasonable grounds to know that his software is an infringing copy shall not bear the responsibility for compensation; however, he shall stop the use or destroy the infringing copy.
If the cease of use and destruction of the infringing copy has caused a serious loss to the copy user, the latter may continue the use after he makes a reasonable payment to the software copyright owner.
Article 31 All disputes in respect of the infringement on the software copyright may be mediated.
All disputes in respect of the contracts for software copyright may be applied for arbitration to the arbitration organizations pursuant to the arbitration clauses in the contracts or written arbitration agreements concluded afterwards.
The parties concerned may bring the action directly before the people’s court in the absence of an arbitration clause in the contract or in the absence of a written arbitration agreement concluded afterwards.
Chapter V Supplementary Provisions
Article 32 The infringing acts committed prior to the entry into operation of this Regulation shall be handled under the relevant provisions in force of the State at the time when they were committed.
Article 33 This Regulation shall enter into operation on January 1, 2002.
The Regulation on the Protection of Computer Software promulgated on June 4, 1991 by the State Council shall be repealed on the same day.

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