2. The draft labor contract law currently under discussion has made provisions that are more beneficial to workers, requiring the registered capital of labor dispatch companies to be increased from the current minimum of 654.38+10,000 yuan to 500,000 yuan, and each labor dispatch company will deposit 50,000 yuan in the bank for use in case of problems. "The employee has been sent to the receiving unit 1 year, and if the receiving unit continues to use the employee, the labor contract concluded between the sending unit and the employee shall be terminated, and the receiving unit shall conclude a contract with the employee; If the receiving unit no longer uses laborers, the laborer's post shall not use other laborers by means of labor dispatch. "
3. Article 3 of the Labor Law stipulates that workers have the right to labor safety and health protection.
4. Article 54 of the Labor Law stipulates that the employer must provide workers with labor safety and health conditions and necessary labor protection articles that meet the requirements of the state.
5. Article 17 of the Labor Law stipulates that a labor contract is legally binding after it is concluded according to law. Both parties must fulfill their obligations under the labor contract. The probation period stipulated in the labor contract is the condition given by law to both parties in labor relations to terminate the labor contract.
6. Article 82 of the Labor Law stipulates that the party requesting arbitration shall submit a written application to the Labor Dispute Arbitration Committee within 60 days from the date of occurrence of the labor dispute.
7. Article 136 of the General Principles of the Civil Law stipulates: "If a person claims compensation for bodily injury, the limitation of action shall be 1 year." Article 137 stipulates: "the limitation of action shall be counted from the time when you know or should know that your rights have been infringed."
8. According to the General Principles of the Civil Law, the limitation of action in China is generally two years, which is applicable to cases where general civil rights are infringed. The special limitation period stipulated in Article 136 of General Principles of Civil Law is 1 year. Ask for compensation for physical injury; Undeclared sales of unqualified goods; Delaying or refusing to pay rent; The limitation of action for lost or damaged property is 1 year.
9. Article 99 of the Labor Law stipulates that "if an employer recruits workers whose labor contracts have not been terminated, causing economic losses to the original employer, it shall be jointly and severally liable for compensation according to law". Article 6 stipulates that if an employer assumes joint and several liability for compensation, "the share of joint and several compensation shall not be less than 70% of all economic losses caused to the original employer".
10 article 2 of the individual income tax law of People's Republic of China (PRC) the following personal income shall be subject to individual income tax:
1. Income from wages and salaries;
Two. Income from the production and operation of individual industrial and commercial households;
Three. Income from contracted operation and lease operation of enterprises and institutions;
4. Income from remuneration for labor services;
5. remuneration income;
6. Royalty income;
7. Income from interest, dividends and bonuses;
8. Property rental income;
9. Income from property transfer;
X. contingent income;
Eleven, other income determined by the financial department of the State Council.
1 1 Article 3 Individual income tax rate:
1. Income from wages and salaries is subject to excessive progressive tax rates ranging from 5% to 45%.
Two, the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and lease operation of enterprises and institutions shall be subject to a progressive tax rate of 5% to 35%.
3. The income from remuneration for writing shall be taxed at a proportional rate of 20%, with a reduction of 30% according to the tax payable.
4. Income from labor remuneration is subject to the proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied, and the specific measures shall be formulated by the State Council.
5. Income from royalties, interest, dividends, bonuses, property leasing, property transfer, accidental income and other income shall be subject to a proportional tax rate of 20%.
12 article 4 the following personal income shall be exempted from personal income tax:
First, the provincial people's government, the State Council ministries and commissions and the China People's Liberation Army units at or above the army level. And bonuses awarded by foreign organizations and international organizations in the fields of science, education, technology, culture, health, sports and environmental protection;
2. Interest on treasury bonds and financial bonds issued by the state;
3. Subsidies and allowances issued in accordance with the unified provisions of the state;
Four, welfare funds, pensions and relief funds;
5. Insurance compensation;
6. Military professional fees and demobilization fees;
Seven, in accordance with the unified provisions of the state to cadres and workers resettlement fees, retirement fees, retirement wages, retirement wages, retirement allowance;
Income of diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to the relevant laws of China;
Nine, China municipal government to participate in the international conventions and agreements stipulated in the tax-free income;
Ten, approved by the finance department of the State Council tax-free income.
13 article 5 under any of the following circumstances, individual income tax may be reduced upon approval:
1. The income of the disabled, the elderly and the martyrs;
Two, due to serious natural disasters caused heavy losses;
Three, other tax reduction measures approved by the finance department of the State Council.
14, Article 6 Calculation of taxable income:
1. For income from wages and salaries, the taxable income is 65,438 yuan after deducting expenses from monthly income.
Two, the income from the production and operation of individual industrial and commercial households, with the total income of each tax year, after deducting costs, expenses and losses, is the taxable income.
Three, enterprises and institutions of the contracted operation and leasing business income, the balance of the total income of each tax year after deducting the necessary expenses, is the taxable income.
Four, income from labor remuneration, royalties, property rental income, each income does not exceed 4000 yuan, 800 yuan deduction; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
Five, the income from the transfer of property, the balance of the income from the transfer of property after deducting the original value of the property and reasonable expenses is the taxable income.
Six, interest, dividends, bonus income, accidental income and other income, for each taxable income.
Individual donations to education and other public welfare undertakings shall be deducted from taxable income in accordance with relevant regulations of the State Council.
For taxpayers who have no domicile in China but get income from wages and salaries, and taxpayers who have domicile in China but get income from wages and salaries outside China, additional deductions can be determined according to their average income level, living standard and exchange rate changes. The applicable scope and standard of additional deduction shall be stipulated by the State Council.
15, personal income tax rate table 1 (applicable to wages and salaries)
Monthly taxable income tax rate of series (%)
1 No more than 5 in 500 yuan.
2 The part that exceeds 500 yuan to 2000 yuan is 10.
3 2,000 yuan to 5,000 yuan 15
4 the part exceeding 5,000 yuan to 20,000 yuan 20
5 the part exceeding 20,000 yuan to 40,000 yuan 25
6 More than 40,000 yuan to 60,000 yuan 30
7. More than 60,000 yuan to 80,000 yuan 35
8 The part exceeding 80,000 yuan is100,000 yuan 40
9 the part exceeding 100000 yuan 45
16, personal income tax rate table 2 (income from production and operation of individual industrial and commercial households and income from contracted operation and lease operation of enterprises and institutions)
Income tax payable for serial years (%)
1 less than 5000.
2 The part exceeding 5000 is 10000 10.
3 The part exceeding 10000 to 30000 20
4 More than 30,000 to 50,000 parts 30
5. More than 50,000. 35
Article 23 of the Company Law of People's Republic of China (PRC) shall meet the following conditions for the establishment of a limited liability company:
(1) Shareholders meet the quorum;
(2) The capital contribution of shareholders reaches the minimum statutory capital;
(3) Shareholders * * * agree to formulate the Articles of Association;
(4) Having a company name and establishing an organization meeting the requirements of a limited liability company;
(5) Having a company domicile.
18, Article 24 A limited liability company shall be established by capital contribution of shareholders with less than 50 employees.
19 article 25 the articles of association of a limited liability company shall specify the following items:
(1) Name and domicile of the company;
(2) The business scope of the company;
(3) The registered capital of the company.
(4) Names of shareholders.
(5) The mode, amount and time of contribution by shareholders.
(6) The organizational structure of the company, its methods of formation, powers and rules of procedure;
(7) The legal representative of the company;
(eight) other matters that need to be stipulated by the shareholders' meeting.
Shareholders shall sign and seal the articles of association.
Article 26 The registered capital of a limited liability company is the capital contribution subscribed by all shareholders registered in the company registration authority. The initial capital contribution of all shareholders of the company shall not be less than 20% of the paid-in capital, nor less than the statutory minimum registered capital, and the rest shall be fully paid by shareholders within two years from the date of establishment of the company; Among them, the investment company can pay in full within five years.
The minimum registered capital of a limited liability company is RMB 30,000. Where laws and administrative regulations have higher provisions on the minimum registered capital of a limited liability company, those provisions shall prevail.
2 1. Article 27 Shareholders may make capital contributions in cash or in kind, intellectual property rights, land use rights and other non-monetary property that can be transferred at a fixed price according to law. However, except for the property that cannot be used as capital contribution as stipulated by laws and administrative regulations.
Non-monetary property as capital contribution shall be evaluated and verified, and its value shall not be overestimated or underestimated. Where there are provisions in laws and administrative regulations on evaluation and pricing, those provisions shall prevail.
The monetary contribution of all shareholders shall not be less than 30% of the registered capital of a limited liability company.
22, the Ministry of labor and social security on the establishment of labor relations related matters notice:
In order to regulate the employment behavior of employers, protect the legitimate interests of workers and promote social stability, the relevant matters concerning the establishment of labor relations between employers and workers are hereby notified as follows:
1. The employer has not signed a written labor contract, but in any of the following circumstances, the labor relationship is established.
(1) Individuals, units and workers meet the subject qualifications stipulated by laws and regulations;
(2) The labor rules and regulations formulated by the employing unit according to law are applicable to laborers who accept the labor management of the employing unit and engage in paid labor arranged by the employing unit;
(3) The labor provided by laborers is an integral part of the employer's business.
Two, the employer has not signed a labor contract with the employee, in determining the existence of labor relations between the two sides, you can refer to the following documents:
(a) payment vouchers or records (payroll), the payment of various social insurance premiums;
(2) Work Permit, Service Certificate and other documents that can prove the identity issued by the employer to the employee;
(3) Employment records such as Registration Form and Application Form filled out by employees;
(4) attendance records;
(5) Testimonies of other workers, etc.
23, the Ministry of labor and social security, the All-China Federation of Trade Unions, china enterprise confederation/China Entrepreneurs Association on the development of regional industry collective consultation.
First, the scope of collective consultation in regional industries.
Regional industry collective negotiation refers to the collective negotiation between local trade union organizations or trade union organizations and enterprise representatives or enterprise representative organizations on matters such as labor remuneration, working hours, labor safety and health, insurance and welfare, and the signing of collective contracts.
Collective consultation of regional industries is generally conducted in towns, streets, communities and industrial parks (economic and technological development zones, high-paying technology industrial parks) where small enterprises or enterprises in the same industry are concentrated. In areas with obvious industry characteristics, we should focus on promoting collective consultation and collective contract work in the industry. Conditional areas can carry out industry collective consultation according to the actual situation and sign county (district) level collective contracts.
Second, the way to produce collective bargaining representatives in regional industries
Regional industry collective bargaining representatives shall be produced in accordance with standardized procedures. The representatives of the staff and workers' consultation shall be elected by the local trade union organization or trade union organization, and the chief representative shall be the chairman of the trade union. Negotiators on the enterprise side are elected by local enterprise federations/entrepreneurs' associations or other enterprise organizations and trade associations, or organized by superior enterprise federations/entrepreneurs' associations to democratically elect or authorize local business owners, and the chief representative is democratically elected by business representatives.
The number of representatives of both sides of collective bargaining should be equal, generally 3~ 10 for each side. The chief representatives of both parties may entrust experts, scholars, lawyers and other professionals as their own negotiators in writing, but the number of entrusted representatives shall not exceed 1/3 of their own representatives.
Three, to carry out regional industry collective consultation content
To carry out regional industry collective consultation, we should proceed from the characteristics of labor relations in the region and the industry and the actual situation of enterprises, and closely focus on issues such as labor remuneration, labor quota, working hours, rest and vacation, labor safety and health, insurance and welfare, and special labor protection for female workers and underage workers. The regional industry collective contract signed through consultation can be comprehensive or special. In the process of consultation, we should strive to grasp the key points, highlight the theme and take practical measures. The terms of signing a collective contract should be specific, the standards should be quantified, and the pertinence and effectiveness should be effectively enhanced.
At present, it is necessary to take the labor standards directly related to this as the focus of collective consultation in regional industries, such as the wage level of employees, working hours, labor quota, piece-rate unit price, etc., and properly handle the distribution of interests among all parties through collective consultation, so as to promote enterprises to establish a normal wage determination mechanism.