Table of Contents:
1. Employment
1.1 People¡¯s Government of Guangdong Province Announced Circular on Adjusting the Minimum Wage Standard of Enterprise Employees in Guangdong Province
2. Social Insurance and Housing Fund
2.1 Guangzhou Labor Bureau Issued Circular on Extending the Adjustment Period for Payment Rate in Respect of Unemployment Insurance, Basic Medical Insurance for Urban Employee and Industrial Injury Insurance
3. Frequently Used Certificates
3.1 Guangzhou Administration Bureau for Industry and Commerce Issued Instructions on Enterprise Annual Examination of 2009
4. Tax Policy
4.1 The State Administration of Taxation Issued Administrative Measures for Recognizing Qualifications of Value Added Tax General Taxpayers
4.2 The State Administration of Taxation Issued Administrative Measures for Assessing and Collecting Non-resident Enterprise Income Tax
4.3 The State Administration of Taxation Issued Temporary Measures for Taxation Administration on Foreign Enterprise Permanent Representative Office
5. Others
5.1 Human Resources and Social Security Department of Guangdong Province and Other Five Departments Jointly Issued Opinion on Releasing High-Temperature Allowances to Personnel Work in Non-High-Temperature Environment
5.2 Regulations for Higher Education Institution Students Participating in Internship and for Graduates Participating in Employment Probation Period of Guangdong Province will Come into Force as of Mar.1 2010
Contents:
1.1 People¡¯s Government of Guangdong Province Announced Circular on Adjusting the Minimum Wage Standard of Enterprise Employees in Guangdong Province
According to Circular on Adjusting the Minimum Wage Standard for Enterprise Employees in Guangdong Province, a document issued by Guangdong provincial government, Guangdong enterprise employee¡¯s minimum wage standard will be adjusted as of May.1 this year, and the part-time employee¡¯s minimum wage will be increased accordingly.
The adjusted minimum wage standard for enterprise employee and part-time employee are divided into five levels respectively. Guangzhou adopts the first and highest level, which is RMB 1030 per month, increased by 19.8%, and RMB 9.9 per hour for part-time employees. The second level is RMB 920 per month, increased by 19.5%, and RMB 8.8 per hour for part-time employees, which is adopted by Zhuhai,Foshan,Dongguan and Zhongshan City. The third level is RMB 810 per month, increased by 20.9%, and RMB 7.9 per hour for part-time employees, which is adopted by Shantou, Huizhou, and Jiangmen City. The fourth level is RMB 710 per month, increased by 22.4%, and RMB 6.9 per hour for part-time employees, which is adopted by Shaoguan, Heyuan, and Meizhou City. The fifth level is RMB 660 per month, increased by 24.5%, and RMB 6.4 per hour for part-time employees, which is adopted by certain difficult counties and county-level cities at fourth level.
For further information please visit: http://www.ciicgz.com/lawinfo.aspx?id=1207
2.1 Guangzhou Labor Bureau Issued Circular on Extending the Adjustment Period for Payment Rate in Respect of Unemployment Insurance, Basic Medical Insurance for Urban Employee and Industrial Injury Insurance
According to the circular issued by Guangzhou Labor Bureau, the payment rate of Unemployment Insurance, Basic Medical Insurance and Industrial Injury Insurance of Guangzhou as per Circular on Adjusting Unemployment Insurance Payment Rate in Guangzhou by Phase and Circular on Adjusting Basic Medical Insurance for Urban Employee and Industrial Injury Insurance by Phase will continue to take effect until Dec.31, 2010. That means the payment rate is 0.3% for Unemployment Insurance (0.2% for rural residence), 9% for Basic Medical Insurance, 3% for Hospitalization Insurance, and 0.4% for Industrial Injury Insurance.
For more information please visit: http://www.ciicgz.com/lawinfo.aspx?id=1215
3.1 Guangzhou Administration Bureau for Industry and Commerce Issued Instructions on Enterprise Annual Examination of 2009
Recently Guangzhou Administration Bureau for Industry and Commerce has issued Instructions on Enterprise Annual Examination of 2009, which stipulates that any domestic-funded or private enterprise (limited liability company, one-person limited liability company, sole proprietorship, joint venture)and its branch organization which have registered in Industrial and Commercial Administrative Organ at various level of our city before Dec.31, 2009 should participate in annual examination, commencing upon Mar.1 and ending on Jun.30 2010.
4.1 The State Administration of Taxation Issued Administrative Measures for Recognizing Qualifications for Value Added Tax General Taxpayers
Administrative Measures for Recognizing Qualifications for Value Added Tax General Taxpayers issued by the State Administration of Taxation will come into force as of Mar.20 2010.
For more information, please visit: http://www.ciicgz.com/lawinfo.aspx?id=1213
4.2 The State Administration of Taxation Issued Administrative Measures for Assessing and Collecting Non-resident Enterprise Income Tax
In order to standardize the assessment and collection of non-resident enterprise income tax, the State Administration of Taxation promulgated Administrative Measures for Assessing and Collecting Non-resident Enterprise Income Tax on Feb.20 2010, which will come into force on the same day.
For more information please visit: http://www.ciicgz.com/lawinfo.aspx?id=1211
4.3 The State Administration of Taxation Issued Temporary Measure for Taxation Administration on Foreign Enterprise Permanent Representative Office
In order to standardize the taxation administration on foreign enterprise permanent representative office, the State Administration of Taxation (SAT) promulgated Temporary Measure for Taxation Administration on Foreign Enterprise Permanent Representative Office (the ¡°Measure¡±) on Feb.20 and it will take effect as of Jan.1 2010. The points therein are as follows:
(1) It canceled a provision in Guo Shui Fa [2003] No.28 Document concerning that tax-inapplicable or tax-free representative offices just need to declare its annual business situation within one month after the end of the last year. The new Measure stipulates that since Jan.1 2010, all representative offices should declare tax within the time limit as per Art.6 of Guo Shui Fa [2010] No.18 Document. Even though these representative offices can enjoy preferential treatment according to Taxation Agreement, they should also declare enterprise income tax, business tax to tax agency in charge within 15 days after the end of each quarter, and also declare Value Added Tax (VAT) to tax agency in charge within the time limit as stipulated in Temporary Regulations on Value Added Tax of P.R.C. and its implementation measures.
(2) The New Measure repealed the provision in Guo Shui Fa [2003] No.28 Document that different representative offices should be applied to different levy method base on the business nature, but instead on the financial accounting status. That means any representative office should build account book according to relevant laws, administrative policies, and provisions of the State Council¡¯s financial and taxation departments in charge. They should also keep accounts and audit accounts base on legitimate and effective vouchers, as well as precisely calculate taxable revenue and taxable income base on the principle that function matching with risk. If the account book is not completed enough so that unable to check the income or cost, or unable to declare tax according to Art.6 of the New Measure, taxation authority has right to fix the taxable income either by converting expenditure or gross income. No matter which method is adopted, the interest rate should not be less than 15%.
(3) The New Measure clearly repealed Circular of SAT on Strengthening Taxation Collection of Foreign Enterprise Permanent Representative Offices (Guo Shui Fa[1996]No.165),Circular of SAT on Taxation Administration of Foreign Enterprise Permanent Representative Offices (Guo Shui Fa[2003]No.28), and Circular of SAT on Relevant Issues about Foreign Government Establishing Representative Offices subject to Free-tax Examination and Approval Procedures (Guo Shui Han[2008]No.945). The provision that representative office should be tax-free or tax ¨Cinapplicable will no longer be executed as of Jan.1 2010. Representative Offices should enjoy treatment as per Taxation Agreement and Circular of SAT on Publishing Administrative Measure for Non-residents Enjoying Taxation Agreement Treatment (On Trial) (Guo Shui Fa [2009] No.124), free-tax application for representative offices enterprise income tax will not be accepted by each district.
For more information please visit: http://www.ciicgz.com/lawinfo.aspx?id=1214
5.1 Human Resources and Social Security Department of Guangdong Province and Other Five Departments Jointly Issued Opinion on Releasing High-Temperature Allowances to Personnel Work in Non-High-Temperature Environment
Human Resources and Social Security Department of Guangdong Province, Public Health Department of Guangdong Province, Work Safety Bureau of Guangdong Province, Local Taxation Bureau of Guangdong Province, National Taxation Bureau of Guangdong Province, General Labor Union of Guangdong Province have jointly issued Opinion on Releasing High-Temperature Allowances to Personnel Not Work in High-Temperature Environment. The Opinion points out that in order to protect against the high temperature in summer, and to ensure economic construction and enterprise business performance carry out normally, base on the problems reflected by each district from executing Circular on Announcing High-Temperature Subsidy Standard of Guangdong Province, the provincial government agree to amend Article 1 as follow: regarding whether to release and how to release high-temperature allowances to employees working in non-high-temperature environment, employers can equally consult with employees according to the above said document and the actual situation of the unit.
For more information please visit: http://www.ciicgz.com/lawinfo.aspx?id=1206
5.2 Regulations for Higher Education Institution Students Participating in Internship and for Graduates Participating in Employment Probation Period of Guangdong Province will Come into Force as of Mar.1 2010
Regulations for Higher Education Institution Students Participating in Internship and for Graduates in Employment Probation of Guangdong Province enacted on the 16th Conference of the 11th People¡¯s Congress Standing Committee of Guangdong Province will come into force since Mar.1 2010.
The regulation stipulated that national organs, public institutions and enterprises should accept college students for internship and probation base on certain rate. School should set specific fund for students on internship. During the internship, the school, internship base and the intern shall sign on Three-parties Internship Agreement. The Internship base should pay students intern compensation or intern subsidy according to certain rate of the salary of the same kind of post. The intern base can buy Personal Injury Accident Insurance for intern students.
Graduates who fail to work within one year after graduation can voluntarily participate in employment probation. Generally probation period is three to six months, no longer than twelve months. Probation unit should offer life allowances to probationer each month no less than 80% of the local minimum wage standard. People¡¯s government shall pay subsidy to probation unit which has paid life allowances to probation graduates. Probation unit should buy Personal Injury Accident Insurance for probationers.
Employing units should not accept interns or probationers more than 30% of the original population in the unit. Secondary vocational school, vestibule school students within the administrative area of Guangdong Province participating in internship and Secondary vocational school, vestibule school graduates with permanent residence of Guangdong Province participating in employment probation shall apply to this regulation.
For more information please visit: http://www.ciicgz.com/lawinfo.aspx?id=1208 |
