The problematic particles, called fine particulate matter (PM2.5), are 2.5 micrometers or less in diameter, about a tenth the fraction of human hair. These small particles can get past the body’s normal defenses and penetrate deep into the lungs.
In many heavily urbanized areas, such as eastern China and northern India, power plants and factories that burn coal lack filters and produce a steady stream of sulfate and soot particles. Motor vehicle exhaust also creates significant amounts of nitrates and other particles. Both agricultural burning and diesel engines yield dark sooty particles scientists call black carbon.
The new Social Insurance Law will formally take effect on July 1, 2011.
Foreign nationals working in China should participate in the country's social insurance system.
If an employer does not make social insurance contributions on time or underpays social insurance contributions, the social insurance authorities now have greater authority and additional tools to force employers to make back payments of amounts owed.
In China, City Maintenance and Construction Tax is levied on transactions subject to VAT, Business Tax, and Consumption Tax. The tax base is the amount of VAT, Business Tax, and Consumption Tax paid. Tax rates are 7 percent for taxpayers in urban districts of cities, 5 percent for taxpayers in towns, and 1 percent for taxpayers in other areas.
This tax unification will increase the tax burden on operations and investment in China by foreign companies.
VAT payers who pay VAT at the regular rate of 17 percent of the sales price will need to pay an additional 1.7 percent of the sales price as City Maintenance and Construction Tax and Education Surcharge
Just like Zoho CRM.
- Guaranteed to work in both sides of the Great Firewall(?).
- English language available, have to translate a couple of pick lists.
- 3 users for free
The SAT Interpretation lists certain factors (such as whether the overseas
parent company directs the work of the employee or bears the salary costs
of the employee, whether any profit is derived from the secondment, etc.)
to determine if a seconded expatriate is working for the parent company.
If any one of the conditions is met, the tax authorities may determine
that the seconded expatriate is working for the parent company. The
treaty clauses regarding PE will then be applied to determine whether
the parent company creates a PE in the country where the subsidiary is
located. In other words, if any of the factors are deemed to apply, the risk
of the offshore parent company being deemed to have a
would be unfair and inequitable to one party or the objective of the contract cannot be fulfilled
In deciding whether to grant a request for modifying or revoking a contract, the people’s courts will primarily consider (1) the principle of fairness and (2) the surrounding facts involved in each individual case.
to not permit debtors escape from performing their debt repayment obligations
If based on the specific situations of individual cases, the court considers applying this provision, the trial court must first report this case to the high court at the provincial level for examination and approval. When necessary, the case may be reported to the SPC for examination and approval. Having the high court at the provincial level as the primary authority for applying Article 26 ensures unified application at least by province.