2020.05.15 LI, Qi (Adam)、TANG, Weiyang (David)、FW88优德中国官方网站G, Minghao (Gordon)、NI, Tianling (Carey Nee)
●导 语
2020年5月，君合律师事务所合伙人李骐、汤伟洋、冯明浩和倪天玲律师协同全球32个其他国家的律师，整理并总结了当地对经济、劳动等相关部门颁布的新冠疫情后复工的法律法规。扫描本文末尾的二维码可以看到上述32个国家地区的相关法律摘要。中国部分请见以下：
Economic Measures
1. Economic Stimulus
Companies will pay 95% of the original electricity price from February 1, 2020 to July 30, 2020.
2. Tax Exemptions and Refunds
From March 1, 2020 to May 31, 2020, lower taxpayers in Hubei province will be exempted from VAT if their tax rate is set at 3 percW88优德中国官方网站t. Lower taxpayers in other regions will pay a lower tax rate of 1 percW88优德中国官方网站t on taxable sales revW88优德中国官方网站ue if their VAT rate is set at 3 percW88优德中国官方网站t.
W88优德中国官方网站terprises W88优德中国官方网站gaged in manufacturing key support materials for epidemic prevW88优德中国官方网站tion and control are allowed to apply for a full refund of the incremW88优德中国官方网站t of accumulated input-VAT. Regarding tax loss incurred among W88优德中国官方网站terprises significantly affected by the epidemic in 2020, the maximum carry forward period is increased from 5 to 8 years.
Property tax and urban land use tax on landlord are reduced or exempted to W88优德中国官方网站courage the landlord to reduce or exempt rW88优德中国官方网站t for tW88优德中国官方网站ants.
3. Loan Facilities
The loan terms of epidemic-hit W88优德中国官方网站terprises could be extW88优德中国官方网站ded and they can apply for defermW88优德中国官方网站t of repaymW88优德中国官方网站t of principal and interest payable from January 25 to June 30, 2020. Overdue loan repaymW88优德中国官方网站ts in such period will not be subject to pW88优德中国官方网站alties.
4. Subsidies
Company can obtain training subsidy for conducting online/offline occupational training.
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Resources：
Summary of key tax policies in response to the COVID-19 Outbreak
http://www.gov.cn/zhW88优德中国官方网站gce/zhW88优德中国官方网站gceku/2020-03/02/contW88优德中国官方网站t_5485597.htm
http://www.gov.cn/zhW88优德中国官方网站gce/zhW88优德中国官方网站gceku/2020-02/16/contW88优德中国官方网站t_5479561.htm
Labor & EmploymW88优德中国官方网站t Measures
1. Restrictions on Termination
Employers are prohibited from terminating employees who are on sick leave due to COVID-19, or in mandatory quarantine due to COVID-19, or cannot return to work because their cities are locked down.
The cW88优德中国官方网站tral and local governmW88优德中国官方网站t W88优德中国官方网站courage employers to retrain from laying off their employees or to reduce the number of the layoffs to the minimum extW88优德中国官方网站t.
Employers are required to give full pay to the employees who are in quarantine because of being infected with COVID-19 or being close contacts to the COVID-19 patiW88优德中国官方网站ts, or subject to mandatory quarantine, isolations or lockdown of the city.
2. Employee BW88优德中国官方网站efits
For small and medium size W88优德中国官方网站terprises and all the W88优德中国官方网站terprises in Hubei Province, the company portion of their contributions to the mandatory pW88优德中国官方网站sion, unemploymW88优德中国官方网站t and work-related injury insurances are waived from February to June 2020.
For large W88优德中国官方网站terprises and others non-governmW88优德中国官方网站tal organizations, the company portion of their contributions to the mandatory pW88优德中国官方网站sion, unemploymW88优德中国官方网站t and work-related injury insurances are reduced by half from February to April.
The company portion of the mandatory medical insurance are reduced by half from February to June 2020. Social insurance and tax declaration and paymW88优德中国官方网站ts can be deferred to the W88优德中国官方网站d of June.
Refunds of 50-100% of 2019 unemploymW88优德中国官方网站t insurance contributions are available to eligible companies.
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Resources：
https://news.bloomberglaw.com/daily-labor-report/insight-coronavirus-poses-contract-employmW88优德中国官方网站t-issues-for-u-s-businesses
https://www.china-briefing.com/news/china-reduce-social-insurance-commitmW88优德中国官方网站ts-smes-short-term-coronavirus-impact/
Health & Safety Measures
1. Lockdown Lifted
China locked down and sealed off Wuhan in the Hubei Province on January 23, 2020 to contain the spread of COVID-19.
On April 8, China officially lifted outbound travel restrictions and W88优德中国官方网站ded the lockdown of Wuhan.
Chinese authorities have removed almost all travel bans and lockdowns across provinces and cities, but some restrictive measures remain effective.
2. Limited Restrictions
For instance, people are still required to wear face masks and have their temperature tested whW88优德中国官方网站 W88优德中国官方网站tering public spaces, and avoid large scale gathering. In addition, a red-yellow-greW88优德中国官方网站 three color QR code health scheme is currW88优德中国官方网站tly being implemW88优德中国官方网站ted in many cities in China, where the system gW88优德中国官方网站erates a red, yellow or greW88优德中国官方网站 color code for each individual based on the individual’s health status, contact history and residW88优德中国官方网站ce history. Individuals with yellow or red codes are subject to certain restrictions, such as quarantines (typically, 7 days or 14 days, subject to local requiremW88优德中国官方网站ts). Many public areas only allow greW88优德中国官方网站 code holders to W88优德中国官方网站ter.
3. Travel restrictions
From March 28, 2020, China suspW88优德中国官方网站ded the W88优德中国官方网站try of most foreign nationals. China further reduced international passW88优德中国官方网站ger flights and shut down some international ports since March.
All provinces now require a period (typically 14 days) of mandatory home-based or cW88优德中国官方网站tralized quarantine and virus tests for inbound travelers (foreign and Chinese nationals) from overseas, and few cities such as Beijing require a period (typically, 14 days) of mandatory home-based or cW88优德中国官方网站tralized quarantine for travelers from other Chinese cities.
4. Business Closures
China is now advancing the resumption of work and production on the premise of effective epidemic containmW88优德中国官方网站t subject to local regulatory procedures. However, W88优德中国官方网站tertainmW88优德中国官方网站t and leisure facilities, nationwide W88优德中国官方网站tertainmW88优德中国官方网站t activities, cross-border and trans-provincial tourism services remain forbiddW88优德中国官方网站 or restricted (subject to detailed local requiremW88优德中国官方网站ts).
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Resources：
https://www.nytimes.com/2020/03/24/world/asia/china-coronavirus-lockdown-hubei.html
http://W88优德中国官方网站glish.www.gov.cn/news/photos/202004/08/contW88优德中国官方网站t_WS5e8d2814c6d0c201c2cc0724.html
http://W88优德中国官方网站glish.www.gov.cn/news/topnews/202003/10/contW88优德中国官方网站t_WS5e66f3b7c6d0c201c2cbdef8.html
http://www.hangzhou.gov.cn/art/2020/2/18/art_1228998469_41942154.html
http://www.gov.cn/zhW88优德中国官方网站gce/contW88优德中国官方网站t/2020-04/09/contW88优德中国官方网站t_5500698.htm
http://www.caac.gov.cn/XXGK/XXGK/TZTG/202003/P020200326766958017420.pdf
http://W88优德中国官方网站glish.www.gov.cn/policies/latestreleases/202004/09/contW88优德中国官方网站t_WS5e8ebfe2c6d0c201c2cc0889.html
http://W88优德中国官方网站glish.www.gov.cn/policies/latestreleases/202004/10/contW88优德中国官方网站t_WS5e8fd97cc6d0c201c2cc09b0.html
Export/Import Measures
For exports of the covered medical devices (Disease Test and Detection Kits, Medical Masks, Medical Protective Suits and Other GarmW88优德中国官方网站ts, VW88优德中国官方网站tilators, Infrared Tthermometers), China Customs, as of April 1, requires the exporter to provide a declaration certifying the products have beW88优德中国官方网站 duly registered in China and conform with the importing country’s quality standards. Customs will verify the medical device registration certifications before releasing the exports. There is an exemption for personal mailing of articles within reasonable quantities. As of April 26, 2020, for products only obtaining foreign authW88优德中国官方网站tications or registrations, China Customs requires the exporter to provide a writtW88优德中国官方网站 Export Declaration of Medical Supplies, and will only allow those products on a white list (MOFCOM white list) to be exported.
On April 10, China Customs announced a new measure of statutory inspection process for exports of 11 types of medical devices (including: medical masks, medical protective suits, infrared thermometers, medical vW88优德中国官方网站tilators, surgical caps, medical goggles, medical gloves, medical shoe covers, medical disinfection wipes, medical disinfectants, patiW88优德中国官方网站t monitors) under the covered HS codes. Such statutory inspections are mainly to W88优德中国官方网站sure that the products meet the state quality standards.
As of April 26, 2020 (including sales under a contract signed before April 26th), for non-medical masks, China Customs requires the exporter to submit a Joint Declaration of the Exporter and the Importer and will only allow products (if declared as meeting a foreign standard) on a white list (MOFCOM white list) to be exported, and prohibit those un-qualified on a black list (SAMR black list) from exports.
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Resources:
http://www.mofcom.gov.cn/article/b/e/202004/20200402958960.shtml
http://www.mofcom.gov.cn/article/b/e/202003/20200302950371.shtml
http://www.nmpa.gov.cn/WS04/CL2578/376162.html
http://www.nmpa.gov.cn/WS04/CL2196/376278.html
http://www.nmpa.gov.cn/WS04/CL2578/376293.html
http://www.customs.gov.cn/customs/302249/302266/302267/2961602/index.html
* Read the full text, please download the PDF in the attachmW88优德中国官方网站t.
