No.192

A Study of Tax Related Criminal Cases Involving Entrepreneurs in Yangtze River Delta
2022-10-18 15:28:49

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A Study of Tax Related Criminal Cases Involving Entrepreneurs in YangtzeRiver Delta


By Bai Lituan


According to CBN, the inspection division of the Shanghai TaxationAdministration and the financial crime investigation team recently workedtogether to crack a serious criminal case of issuing false value-added taxinvoices in a total amount of RMB six billion (including tax) involving over fortybusinesses that accepted such invoices and bosses of a few businesses arrestedfor the crime. Tax related crimes are common among small and medium sizedprivate businesses. In most of organized tax related criminal cases, naturalpeople actually controlling the business are directly responsible for thecrime.......................More 



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What is Disney’s Greatest Concern After Expiration of Copyright in MickeyMouse


By You Yunting


The 94-year-old Mickey Mouse will reach the end of its copyright protectionterm in the US, Disney’s headquarters. Actually, its copyright protection termsin other countries almost all expired some time ago. Being well acquainted withMickey Mouse IP, Disney has maximized profits by running its business skillfullyand continuing making innovations. However, it has weaknesses as well. Thisarticle discusses the most destructive practices by its rivals to the commercialvalue of Mickey Mouse, potential damage to Mickey Mouse by making it ahorror or pornographic movie, and its corresponding solutions..........More 



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1. Law Against Telecommunication Fraud



Promulgated by the Standing Committee of National People’s Congress

Promulgation date: 2 September 2022

Implementation date: 1 December 202

Document number: 119 President Order


The Law Against Telecommunication Fraud consists of seven chapters and fifty articles, includinggeneral principles, telecommunication, financial and internet governance, comprehensivemeasures, legal responsibilities, supplementary articles, etc. in order to give powerful legalsupport for fighting telecommunication fraud by adhering to the people centered philosophy,balancing development and safety, preventing and governing telecommunication fraud in all partsof the chain and working hard with accuracy. The Law further strengthens punishment fortelecommunication fraud by including specialized provisions relating to administrativepunishment and further clarifying the offender’s civil responsibilities and records on the creditreport. (Source: NPC website)


http://www.npc.gov.cn/npc/c30834/202209/faadac81d2e94aa0bd7574efc9862cd0.shtml



2. Compliance Rules for Central Government Owned Businesses



Promulgated by SASAC

Promulgation date: 16 September 2022

Implementation date: 1 October 2022

Document number: 42 Order of the State-owned Assets Supervision & Administration Commission 


The Rules states that central government owned businesses should appoint Chief ComplianceOfficer(“CCO”), if necessary, without increasing leader jobs and positions. The CCO should be alsogeneral legal counsel, reporting to the chief leader and leading the compliance department andhelping the units with compliance management. The Rules requires central government ownedbusinesses should include compliance review in the integral part of the business managementprocess and CCO should give and sign explicit comments on compliance review of any importantdecision. Business, functional and compliance divisions should perform their respective duties toimprove the compliance review criteria, process, priorities, etc. and conduct regular post-assessment of the compliance review. The Rules further notes that central government ownedbusinesses should pursue responsibilities of units and people that ought to but fail to identifymisconduct out of intention or serious negligence or commit dereliction of duty in identifyingmisconduct, causing damage to or adverse effect on the business. (Source: SASAC website)


http://www.sasac.gov.cn/n2588035/c26018430/content.html



3. Classic Cases of Fighting Securities Crimes Legally with Severity



Promulgated by SPC, SPP, MOPS and CSRC

Promulgation date: 9 September 2022


The Circular announced the publication of five classic criminal securities cases co-selected by thefour authorities, including illegal disclosure and non-disclosure of important information and thesecurities market rigging cases involving Ms. Ma. The five classic cases relate to crimes of illegallydisclosing or not disclosing important information, rigging the securities market, using secretinformation in transactions, doing insider dealings, acting dishonestly to harm a listed company’sinterests and other securities related crimes, covering common crimes on the capital market andnew types of crimes emerging in recent years, reflecting characteristics and tendency of currentsecurities crimes and clarifying law application. According to the Circular, the classic cases covermain types of current securities crimes, manifest the attitude of fighting all stages of securities offenses and crimes with severity and show effective coordination and cooperation between lawenforcement and judicial authorities concerning administrative and criminal punishment . (Source:SPC website)


https://www.court.gov.cn/zixun-xiangqing-371451.html



4、Instructions on Improving Work on Classifying Businesses Manufacturing and Selling MedicalInstruments into Regulatory Levels



Promulgated by National Medical Products Administration

Implementation date: 30 September 2022

Document number: YJZXG [2022] 78 


According to the Regulations, Internet pop-up information push service providers shouldimplement the main responsibility of information content management, establish and improveinformation content censorship, ecological governance, data security, personal informationprotection, minor protection and other management systems. The Regulations emphasize thatInternet pop-up information push service providers should comply with nine specificrequirements, including optimizing the ecology of push content, strengthening the managementof Internet information service qualifications, standardizing news information push, scientificallysetting the proportion of push content, improving the review process of push content,strengthening the protection of user rights and interests, reasonable algorithm settings,standardizing advertising push, and eliminating malicious diversion. The Regulations specificallystated that those who have not obtained the Internet news information service license shall notpop up and push news. (Source: CAC website)


http://www.cac.gov.cn/2022-09/08/c_1664260384702890.htm




5、Regulations of Internet Based Pop-up Push Services



Promulgated by Cyberspace Administration of China

Promulgation date: 9 September 2022 

Implementation date: 30 September 2022


According to the Regulations, Internet pop-up information push service providers shouldimplement the main responsibility of information content management, establish and improveinformation content censorship, ecological governance, data security, personal informationprotection, minor protection and other management systems. The Regulations emphasize thatInternet pop-up information push service providers should comply with nine specificrequirements, including optimizing the ecology of push content, strengthening the managementof Internet information service qualifications, standardizing news information push, scientificallysetting the proportion of push content, improving the review process of push content,strengthening the protection of user rights and interests, reasonable algorithm settings,standardizing advertising push, and eliminating malicious diversion. The Regulations specificallystated that those who have not obtained the Internet news information service license shall notpop up and push news. (Source: CAC website)


http://www.cac.gov.cn/2022-09/08/c_1664260384702890.htm



6. Instructions on Several Issues Connected with Handling Criminal Cases of Hindering CulturalHeritage Management, Etc.



Promulgated by SPC, SPP, MOPS and NCHA

Promulgation date: 5 September 2022

Document number: GTZ [2022] No.18


The main content of the Instructions is about identifying acts of hindering cultural heritagemanagement, standardizing disputed cultural heritage examination and assessment procedures,clarifying jurisdiction over cultural heritage related criminal cases and fully implementing thecriminal policy of tempering justice with mercy. The Instructions provides that to fully attack thecultural heritage related criminal networks in all parts of the chain, the person who plays theleading role in a joint crime could be legally found as chief culprit; aggravated punishment couldbe given to people who have violated cultural heritage law or committed a related crime more than once, or state personnel; people who surrender to the police, performs deeds of merit orplead guilt should be legally treated with leniency. The Instructions also requires full attacks oncultural heritage offenses and crimes by interlinking related provisions in administrative law andcriminal law. (Source: SPC website)


https://www.court.gov.cn/fabu-xiangqing-371011.html 



Picture of the month: 


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Photographer: Shi Ying, Admin
Caption: Libo, Guizhou Province, Sep 2022