锦程律师事务所 KING’S WISDOM NEWSLETTER LAW OFFICE 11-12 2011 2011年第11-12期

目 录 CATALOGUE 本刊特稿 Special Manuscript 案例分析 Analysis of Case 无锡小区车库权属 业主土地证作标注 The Ownership of the Garages in Wuxi can be registered in the Land Use Right Certificate 两部门加强外商投资公司审批管理 Two Ministries Strengthen the Administration on the Examination and Approval of Foreign-funded Investment Companies 年终奖遭遇个税临界点——如何避免“多发少得” The Critical Point of the Year-End Bonuses----How to avoid “ paying more but gaining less” 《企业劳动争议协商调解规定》2012年1月1日实施 Provisions on Negotiation and Mediation of Labor Disputes of Enterprises come into force on January 1, 2012. 《车船税法实施条例》2012年1月1日实施 The State Council Issues the Implementing Regulations for the Vehicle and Vessel Tax Law 案例分析 Analysis of Case 新法速递 New Laws and Regulations Express 锦程律师事务所 KING’S WISDOM LAW OFFICE

新法速递 New Laws and Regulations Express 增值税即征即退、先征后退和免抵退税应分别享受 The "Levy and Refund", "Refund after Collection" and "Exemption, Offset and Refund" of VAT Shall Be Enjoyed Separately 我国首个全国性股权投资企业管理规则发布实施 China's First National Administrative Rules of Equity Investment Enterprises Issued for the Implementation 安置残疾人单位可同时享受多项增值税优惠 The Units Hiring the Disabled can Enjoy Many VAT Preferential Policies at the Same Time 国税总局明确一般纳税人迁移有关增值税问题 SAT Clarifies VAT Issues Concerning to the Migration of General Taxpayers 解读工商总局《关于做好公司合并分立登记支持企业兼并重组的意见》 Interpretation of Opinions on How to Complete the Combination and Separation Registration of Companies to Support the Merger and Acquisition by SAIC 1、公司安排员工双休日参加培训，算不算加班？ The company arrange employee to attend training at weekends, does it equal to work overtime? 2、视作无固定后仍未签合同能否索要双倍工资？ Can the double wages be claimed after the contract is treated as open-ended contract and doesn't been concluded？ 3、在劳动合同中约定“合同期间生育的要支付违约金”的条款是否合法？ Is it legal to make terms in labor contract that liquidated damages to be paid for maternity during contract period? 4、年终考核不合格单位可否解除劳动关系？  Can the unit terminate the labor relations if staff unqualified in the year-end assessment？ 实务问答 Practice of Labor Laws 锦程律师事务所 KING’S WISDOM LAW OFFICE

无锡小区车库权属 业主土地证作标注 本刊特稿 Special Manuscript 无锡小区车库权属 业主土地证作标注 The Ownership of the Garages in Wuxi can be Registered in the Land Use Right Certificate 无锡首部规范土地市场运作的《无锡市土地登记条例》2011年10月1日起实施。新《条例》对地上地下空间、集体土地登记等作出了更加明确、更利于操作的规范。具备一定条件的地下车位也可以办土地证了。 The Land Registration Regulations of Wuxi will come into effect on October 1, 2011 which is the first regulations to regulate the land market in Wuxi. The new regulations stipulate more specific and operational rules on the registration of the land and underground space as well as the collective-owned land. 《条例》规定：建筑区划内登记为建设单位所有的汽车库(位)，建设单位通过出售、附赠等形式向业主转让后，业主可以在办土地证的时候同步申请办理，也可以在办完土地证以后再申请。办理车库(位)登记时，业主需携带土地使用证、房产证、购买车位的合同、业主身份证明。 锦程律师事务所 KING’S WISDOM LAW OFFICE

THANK YOU ! 锦程律师事务所 KING’S WISDOM 本期NEWSLETTER详细内容，可致电或发邮件索取，我所免费提供！ As for the content of this Newsletter in detail, you can ask for by Telephone or E-mail and we will provide it for you free. E-Mail：webmaster@kwlawyers.com.cn Tel ：0510-82791599 THANK YOU ! 锦程律师事务所 KING’S WISDOM LAW OFFICE 江苏锦程律师事务所 Jiang Su King's Wisdom Law Office Tel. : +86 510-8279 1599 Fax.: +86 510-8279 1598 www.kwlawyers.com.cn 地址 Address:  无锡市中山路333号华光大厦2楼A1座 邮编214001 2A1, Wah kwong Building, 333 Zhongshan Rd, Wuxi, China 214001