Public Comments Requested on Consumption Tax Law
Comments Solicited on Value-Added Tax Law
Public Comments Requested on Judicial Interpretation on Cases Regarding Action for Enforcement Objection
4. 《银行保险机构公司治理监管评估办法（试行）》发布Measures for the Regulatory Assessment of Corporate Governance of Banking and Insurance Institutions (for Trial Implementation) IssuedThree Departments Issue Provisions on Administration of Online Audio and Video Information Services
1.消费税法征求意见
Public Comments Requested on Consumption Tax Law
2019年12月3日，财政部、国家税务总局发布了《中华人民共和国消费税法（征求意见稿）》，征求意见截止日期为2020年1月2日。
On December 3, 2019, the Ministry of Finance and the State Taxation Administration issued the Consumption Tax Law of the People's Republic of China (Exposure Draft), and comments may be submitted until January 2, 2020.
《征求意见稿》对纳税人的概念进行整合，统一表述为在中国境内销售、委托加工和进口应税消费品的单位和个人,并对消费品自用情形进行单独表述。关于征税对象和税率，采用《消费税税目税率表》的方式确定消费税具体征税对象和税率，明确了国务院调整税率的授权条款。对销售额的定义进行了修改，即销售额是指纳税人销售应税消费品取得的与之相关的对价，包括全部货币或者非货币形式的经济利益。取消“一日、三日和五日”等三个计税期间，新增“半年”的计税期间。增加了消费税共治条款、实施消费税改革试点的表述，并授权国务院规定具体实施办法。
The Exposure Draft specifies that entities and individuals that sell, process upon commission, or import the taxable consumption goods in the territory of China are consumption tax payers, and separately describes the circumstances under which consumption goods are made for their own use. The specific objects of taxation and tax rates should be governed by the Schedule of Consumption Tax Items and Rates, and the empowering legal provisions on adjustment of tax rates made by the State Council are clarified. The definition of sales revenue is amended to read, “The sales revenue refers to the consideration obtained by the taxpayers for selling taxable consumption goods, including all monetary or non-monetary economic benefits.” Three tax calculation periods of "one day, three days, and five days" are cancelled, and the tax calculation period of "half a year" is added. The clauses on co-governance of consumption tax and the implementation of pilot programs of the consumption tax reform are added, and the State Council is authorized to formulate specific implementation measures.
2.增值税法征求意见
Comments Solicited on Value-Added Tax Law
2019年11月27日，财政部、国家税务总局发布《中华人民共和国增值税法(征求意见稿)》，征求意见截止日期为2019年12月26日。
On November 27, 2019, the Ministry of Finance and the State Taxation Administration issued the Value-Added Tax Law of the People's Republic of China (Exposure Draft), and comments may be submitted until December 26, 2019.
《征求意见稿》规定，在境内发生应税交易且销售额达到增值税起征点的单位和个人，以及进口货物的收货人，为增值税的纳税人。销售额未达到增值税起征点的单位和个人，不是增值税纳税人，但可以自愿选择登记为增值税纳税人缴纳增值税。境外单位和个人在境内发生应税交易的，以购买方为扣缴义务人。《征求意见稿》将销售货物、加工修理修配服务、有形动产租赁服务、以及进口货物等适用税率调整为13%；将销售交通运输、邮政、基础电信、建筑、不动产租赁服务、不动产，转让土地使用权，销售或者进口农产品等货物的适用税率调整为9%；销售服务、无形资产、金融商品的适用税率为6%，保持不变。同时，明确增值税征收率为3%。《征求意见稿》还对销售额、期末留抵退税制度、混合销售、兼营、税收减免、计税期间、税收征管和过渡期安排做了具体规定。
According to the Exposure Draft, entities and individuals that conduct taxable transactions in the territory of China with their sales amount reaching the VAT threshold, as well as the consignees of import goods, are VAT taxpayers. Entities and individuals whose sales amount does not reach the VAT threshold are not VAT taxpayers, but they may voluntarily choose to register as VAT taxpayers to pay VAT. Where entities and individuals outside China conduct taxable transactions within the China, the purchaser should be the withholding agent. The applicable tax rate for taxpayers selling goods, labor services of processing, repair or replacement, or tangible movable property leasing services, or importing goods is adjusted to 13%; the one for taxpayers selling transportation, postal, basic telecommunications, construction, or immovable leasing services, or immovables, transferring the right to use land, or selling or importing agricultural products and other goods is changed into 9%; and the one for taxpayers selling services, intangible assets, or financial commodities is still 6%. In addition, the levy rate of VAT is defined as 3%. The Exposure Draft also makes specific provisions on sales amount, refund of term-end excess input VAT credits, mixed sales, concurrent operations, tax reduction and exemption, tax calculation periods, administration of tax collection, and transitional period arrangements.
3.执行异议之诉案件司法解释征求意见
Public Comments Requested on Judicial Interpretation on Cases Regarding Action for Enforcement Objection
2019年11月29日，最高人民法院发布了《最高人民法院<关于审理执行异议之诉案件适用法律问题的解释（一）>》（社会公开征求意见稿），征求意见截止日期为2019年12月23日。
On November 29, 2019, the Supreme People’s Court issued the Interpretation I of the Supreme People's Court on Issues concerning the Application of Law in Cases Regarding Action for Enforcement Objection (Exposure Draft), and comments may be submitted until December 23, 2019.
解释共20条，包括执行法院变更时执行异议之诉的管辖、执行完毕时执行异议之诉的处理、执行终结时执行异议之诉的处理、异议之诉审理期间执行依据再审的处理、案外人另行提起确权之诉的处理、案外人提出给付请求的处理、案外人对优先受偿权人依据生效判决的执行提出异议的诉讼救济程序、案外人请求排除申请执行人基于优先受偿权的强制执行时的处理、一般不动产买受人、消费者商品房买受人提起的执行异议之诉的处理、申请执行人提起撤销之诉的处理、承租人、隐名权利人、被征收人、错误汇款人、优先受偿权人提起的执行异议之诉的处理、防范虚假诉讼、诉讼费的收取、申请执行人执行异议之诉案件的参照适用、施行时间及效力。
The Judicial Interpretation has 20 articles in total, including the jurisdiction over the action for enforcement objection when the court in charge of the enforcement is changed; the handling of the action for enforcement objection when the enforcement is completed, the action for enforcement objection when the enforcement is terminated, the retrial of enforcement basis during the trial of action for enforcement objection, the action for confirmation of right separately instituted by the person which is not a party to the case, the payment claim made by the person which is not a party to the case, the litigation remedy procedure for the objection to the enforcement of a priority creditor based on an effective judgment raised by the person which is not a party to the case, the request made by a person which is not a party to the case for excluding the enforcement applied by an enforcement applicant based on priority right of compensation, the action for enforcement objection instituted by a general real estate buyer, or a consumer commercial housing buyer, the revocation action brought by an enforcement applicant, and the action for enforcement objection instituted by a tenant, a dormant obligee, an individual whose property is to be expropriated, an remitter making a wrong payment, or a priority creditor; prevention of false lawsuits; collection of litigation fees; application mutatis mutandis of cases involving the action for enforcement objection filed by an enforcement applicant; and implementation time and effectiveness.
4.《银行保险机构公司治理监管评估办法（试行）》发布
Measures for the Regulatory Assessment of Corporate Governance of Banking and Insurance Institutions (for Trial Implementation) Issued
11月25号，中国银保监会发布《银行保险机构公司治理监管评估办法（试行）》，自发布之日起施行。
On November 25, the China Banking and Insurance Regulatory Commission (CBIRC) issued the Measures for the Regulatory Assessment of Corporate Governance of Banking and Insurance Institutions (for Trial Implementation), effective from the date of issuance.
《办法》共五章二十五条，主要包括总则、评估内容和方法、评估程序和分工、评估结果和运用、附则五部分，并附商业银行和保险机构公司治理评价表。《办法》适用于我国境内依法设立的商业银行和商业保险机构，包括：国有大型商业银行、股份制商业银行、城市商业银行、民营银行、农村商业银行、外资银行、保险集团（控股）公司、保险公司、相互保险社及自保公司。
With a total of 25 articles in five chapters, the Measures cover general provisions, contents and methods of assessment, assessment procedures and division of duties, assessment results and application thereof, and supplemental provisions, with assessment forms of the corporate governance for commercial banks and insurance institutions attached. The Measures apply to commercial banks and commercial insurance institutions legally established in the territory of China, including large state-owned commercial banks, joint-stock commercial banks, urban commercial banks, private banks, rural commercial banks, foreign-funded banks, insurance group (holding) companies, insurance companies, mutual insurance organizations, and captive insurance companies.
《办法》评估内容主要包括党的领导、股东治理、董事会治理、监事会和高管层治理、风险内控、关联交易治理、市场约束、其他利益相关者治理等八个方面。《办法》首次提出了合规性评价和有效性评价两类指标，同时设置重大事项调降评级项，加大对公司治理有效性及公司治理失灵等突出问题的关注评价力度。此外，《办法》在有效性指标中增设额外加分指标，对银行保险机构的企业文化、经营理念、创新精神、客户服务等“软指标”进行评价。
The assessment contents of the Measures mainly include leadership of the Party, governance of shareholders, governance of the board of directors, governance of the board of supervisors and the senior management, internal control of risks, governance of related-party transactions, market discipline, and governance of other stakeholders. The Measures propose the compliance assessment indicator and the effectiveness assessment indicator for the first time, and set major events that will trigger a downgrading to pay closer attention to the assessment of such prominent issues as corporate governance effectiveness and corporate governance failure. Besides, the banking and insurance institutions with good practice in improving the effectiveness of corporate governance should be given extra points in the assessment of effectiveness to evaluate their "soft indicators" such as the corporate culture, business management concept, spirit of innovation, and customer service.
5.三部门出台网络音视频管理规定
Three Departments Issue Provisions on Administration of Online Audio and Video Information Services
日前，国家互联网信息办公室、文化和旅游部、国家广播电视总局联合印发了《网络音视频信息服务管理规定》，自2020年1月1日起施行。
Lately, the Cyberspace Administration of China, the Ministry of Culture and Tourism, and the National Radio and Television Administration jointly issued the Provisions on the Administration of Online Audio and Video Information Services, effective from January 1, 2020.
《规定》对基于深度学习、虚拟现实等的新技术新应用制作、发布、传播音视频信息，一是明确安全评估要求，网络音视频信息服务提供者基于新技术新应用上线具有媒体属性或者社会动员功能的音视频信息服务，或者调整增设相关功能的，应当按照国家有关规定开展安全评估。二是明确标识要求和新闻信息管理要求，网络音视频信息服务提供者和网络音视频信息服务使用者利用新技术新应用制作、发布、传播非真实音视频信息的，应当以显著方式予以标识，不得利用新技术新应用制作、发布、传播虚假新闻信息。三是明确违法违规信息管理要求，网络音视频信息服务提供者应当部署应用违法违规音视频以及非真实音视频鉴别技术。四是明确辟谣要求，网络音视频信息服务提供者应当建立健全辟谣机制，及时采取辟谣措施。
For the audio and video information produced, released, or disseminated on the basis of new technologies and new applications such as deep learning and virtual reality, the Provisions set out requirements as follows: (1) Requirements for the safety assessment. Online audio and video service providers should conduct safety assessment under the applicable provisions issued by the state, when they launch the audio and video information service with attributes of media or functions of social mobilization, or adjust or introduce relevant functions based on new technologies and new applications. (2) Requirements for labels and news information management. Where the online audio and video information service providers and users produce, release, and disseminate unauthentic audio and video information by utilizing new technologies and new applications, the information should be marked in a conspicuous manner, and no production, release, and dissemination of false news information by using new technologies and new applications is allowed. (3) Requirements for the management of information on violations of laws and regulations. Audio and video information service providers should make arrangements to apply the technology for identifying illegal and unauthentic audio and video records. (4) Requirements for refuting rumors. Audio and video information service providers should establish and improve the mechanism of refuting rumors, and take relevant measures against rumors in a timely manner.
更多精彩，请点击菜单栏“法宝盘点-法宝原创-双语新闻”：
Legislative Updates (11.22-11.28)
客服 | 法小宝
微信 | pkulaw-kefu
微博 | @北大法宝
点击相应图片识别二维码
获取更多信息