锦程律师事务所 KING’S WISDOM NEWSLETTER LAW OFFICE 09 2011 2011年第09期

目 录 CATALOGUE 本刊特稿 Special Manuscript 中国允许外商用人民币投资 China Allows Foreign Merchants to Use RMB for Investment. 无锡首例企业拒签无固定期限合同案，员工胜诉 The Employee Won in the First Case Where the Enterprise Refused to Sign the Open-ended Employment Contract in Wuxi. 五部委发布《当前优先发展的高技术产业化重点领域指南 》(2011年度) Five Ministries and Commissions Promulgating the Guidelines for the Major Fields of High Technology Industrialization Given Priority in Development at Present. 最高法出台司法解释规范受理企业破产案件适用法律问题 Supreme People's Court Issued Judicial Interpretations to Regulate Issues Concerning Application of Law in Accepting Enterprise Bankruptcy Cases. 专项用途财政性资金企业所得税政策明确 Enterprise Income Tax Policy for Special-purpose Financial Funds Is Defined. 逾期增值税扣税凭证一律不得抵扣规定被废止 Provisions on the Non-deduction of VAT Based on Overdue VAT Deduction Vouchers Is Abolished. 纳税人资产重组涉及土地使用权转让免征营业税 Business Tax Is Exempted for the Transfer of Land Use Rights Involved in the Assets Reorganization of Taxpayers. 新法速递 New Laws and Regulations Express 锦程律师事务所 KING’S WISDOM LAW OFFICE

实务问答 Practice of Labor Laws 案例分析 Analysis of Case 企业能否扣职工提成抵充未收回货款 Can Enterprise Detain the Employee’s Push Money to Set off the Uncollected Business payment . 1、年休假包括双休日和法定休假日吗？ Does the annual leave include the two-day weekend and the legal holidays? 2、国庆上班加班工资怎么算？ How to calculate the overtime payment in the Notional Day? 3、用人单位在什么情况下，对哪些人员可实行不定时工时制？ On what situation and to what kinds of personnel can the employers carry out flexible working hour system？ 4、试用期最长可以约定多长时间？ How long can the probation period last? 《全国主要省份最低工资对比表》 The minimum wages comparison chart of the main provinces in China 实务问答 Practice of Labor Laws 锦程律师事务所 KING’S WISDOM LAW OFFICE

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