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What does the Consumer Rights Protection Law of March 2014 entail?

What does the Consumer Rights Protection Law of March 2014 entail?

The new Consumer Rights Protection Law provides more protection for consumers. Previously, consumers had the burden of proof to show the defects of the products or services purchased. The new law shifts the burden of proof from the consumer to the se...

Q&A

What are the amendments in Chinese Company Law introduced in March 2014?

What are the amendments in Chinese Company Law introduced in March 2014?

In October 2013, China’s State Council decided to ease company registration requirements by lowering registered capital requirements, reducing costs of incorporation, and loosening registration principles. In the following month, the State Admi...

Q&A

Do female employees get paid maternity leave in China?

Do female employees get paid maternity leave in China?

The Special Provisions on Labor Protection of Female Workers promulgated by the Chinese State Council on April 28, 2012, state that a pregnant female employee should be given 98 days of maternity leave, of which 15 days can be taken prior to givin...

Q&A

What are the regulations regarding unemployment insurance in China?

What are the regulations regarding unemployment insurance in China?

Employers should contribute 2 percent of the total salary paid to its employees to the unemployment insurance fund, while employees should pay 1 percent of their own wages to the fund. The Unemployment Insurance Regulations provide that the amount o...

Q&A

When is a person eligible to collect unemployment insurance compensation in Chin...

When is a person eligible to collect unemployment insurance compensation in Chin...

An unemployed person that meets the following conditions can collect unemployment insurance compensation: Both the employer and the unemployed person have paid unemployment insurance premiums for one year before the person became unemployed; The ...

Q&A

How does an employee in China apply for the benefits of the work-related injury ...

How does an employee in China apply for the benefits of the work-related injury ...

Employees should submit work injury determination applications with the social insurance administration department within 30 days of the accident or of being diagnosed with an occupational disease, and are required to show proof of the employment rel...

Q&A

Are employees entitled to paid leave for rehabilitation due to work-related inju...

Are employees entitled to paid leave for rehabilitation due to work-related inju...

Yes, employees are entitled to paid leave for rehabilitation in China. This should generally not exceed 12 months except when due to serious injuries or under exceptional circumstances. The company will remain liable for paying full salary to the emp...

Q&A

How is the housing fund premium determined in China?

How is the housing fund premium determined in China?

The monthly housing fund premium is determined by the employee’s previous year’s average wage, or the first month’s salary for a new employee, and the statutory contribution ratio. The statutory maximum contribution amount is cal...

Q&A

What are the consequences of a foreigner leaving China before they can use their...

What are the consequences of a foreigner leaving China before they can use their...

If the foreigner leaves China prior to reaching the prescribed statutory age for pension withdrawal, their social insurance personal account will be retained, and the contribution years will be calculated on a cumulative basis if they come back to Ch...

Q&A

As of November 2013, which countries have bilateral or multilateral social secur...

As of November 2013, which countries have bilateral or multilateral social secur...

Currently, only Germany and South Korea have entered into social insurance agreements with China. The Interim Measures for Participation in the Social Insurance System by Foreigners Working within the Territory of China provides that expatriate emplo...

Q&A

How are value-added tax and business tax defined in China?

How are value-added tax and business tax defined in China?

Value-added tax is levied on the sales and import of tangible goods, and the provision of processing, repair and replacement services. Depending on the status of the taxpayer, being either small-scale or general, the tax rate ranges from 3 percent &n...

Q&A

Are value-added tax (VAT) and business tax mutually deductible in China?

Are value-added tax (VAT) and business tax mutually deductible in China?

Value-added tax (VAT) and business tax (BT) are not mutually deductible in China. This means that businesses selling and importing goods are not able to claim deduction for the purchase of services, while service providers are not able to claim deduc...

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