NEWSLETTER LAW OFFICE 锦程律师事务所 KING’S WISDOM 07 2012 2012年第07期

目 录 CATALOGUE 本刊特稿 Special Manuscript 税务总局：减征外资股息税属误读 State Administration of Taxation（SAT）: Reducing foreign dividend tax is misread. 案例分析 Analysis of Case 企业如何把握员工“不胜任工作” How to Determine the Staff not Competent to the Job 锦程律师事务所 KING’S WISDOM LAW OFFICE

新法速递 New Laws and Regulations Express 中华人民共和国出境入境管理法 Law of the People’s Republic of China on Control of the Entry and Exit 关于企业所得税核定征收有关问题的公告 Announcement about the verification collection of corporate income tax 防暑降温措施管理办法 The Regulation on Measures of Sunstroke Prevention 锦程律师事务所 KING’S WISDOM LAW OFFICE

实务问答 Practice of Labor Laws 1.什么是发明专利优先审查？哪些发明可以申请优先审查？ What's the priority review for patent for invention application? Which kind inventions are allowed to apply for priority review? 2.部分公民休假日有哪些？部分公民休假日单位能否不安排休息？ What are the holidays for part of the citizens? Is employer allowed to not provide rest time to employees during the holidays for part of the citizens? 3.什么情况之下，职工不享受当年的年休假？ In which case the employee will not enjoy the annual leave? 4. 在上下班途中，职工因超速驾驶而发生交通事故，是否认定工伤？ Should it be identified as industrial injury that the employee have traffic accident because of his speeding during travelling to and from work? 锦程律师事务所 KING’S WISDOM LAW OFFICE

本刊特稿 Special Manuscript 税务总局：减征外资股息税属误读 State Administration of Taxation（SAT）: Reducing foreign dividend tax is misread. 日前针对7月13日发布的《关于企业所得税核定征收有关问题的公告》，外媒纷纷刊发的“中国将对外资企业汇出境外的利润减税至多50%”一文，根据国家税务总局的最新消息，此文“属于误读”。实际情况是，国家税务总局最新发布的《关于认定税收协定中“受益所有人”的公告》，在外资股息征税方面，首次明确了直接认定申请人的受益所有人身份的条件，意在进一步明晰纳税人和税务局对外资股息征税执行过程中出现的模糊地带。业内人士认为，新条文并非减税新政，但受益所有人身份的明确将有利于部分国家和地区的外资股息税实现减负。 On July 13, 2012, SAT published the “Announcement about the Verification Collection of Corporate Income Tax”. On the basis of the Announcement, foreign media commented that the tax of profits remitted abroad by foreign-funded enterprises (FFEs) should be reduced up to 50%. But according to the latest news from SAT, the comment is misread. The real situation is that with respect to taxation of foreign dividends in the “Announcement about Identifying Beneficial Owner in the Tax Treaty” released by SAT, conditions of direct identification of beneficiaries are clearly set out, with an intention of clarifying the gray area arising from implementing taxation of foreign dividends by taxpayers and SAT. 锦程律师事务所 KING’S WISDOM LAW OFFICE

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