The rights and obligations of the person in charge of the Chinese party in the enterprise 5

Hello! If the property of the enterprise belongs to the foreign investor, if there are any claims and debts, the enterprise and the foreign investor should be jointly and severally liable, so the parties to the lawsuit are also two.

Hello! In the case of a three-to-one-supplement enterprise, it does not have an independent legal personality, and it and the foreign investor shall be jointly and severally liable for the repayment of debts. If a lawsuit is to be filed, both the enterprise and the foreign party should be the defendants.

A wholly foreign-owned enterprise that does not have the status of a legal person does not enjoy the complete right to dispose of the enterprise's property, and it should be a co-defendant with the foreign businessman who invested. When assuming debts, the foreign businessman shall bear the responsibility for the supplementary repayment of the enterprise property if the property of the enterprise is insufficient to bear the responsibility. If you have any questions, please feel free to contact us further.

Since 08, you can see the Guangdong Provincial People's ** Document Yuefu (2008) No. 69 Document.

After China's accession to the World Organization (WTO), in the face of international competition and the opening of the domestic market and other related policies, the advantages of processing with supplied materials no longer exist, and the disadvantages have gradually become prominent. Coupled with the outbreak of the financial crisis and the change of exchange rate, the living space of low value-added processing and export enterprises is getting narrower and narrower, and the export to domestic sales provides vitality for the increasingly severe market, and the need for enterprise transformation is imminent.

For the transformation of enterprises, you can check the Guangdong Provincial People's ** Document Yuefu (2008) No. 69 Document. The start time is 2008.

Three to one supplement refers to processing with supplied materials, processing with samples, assembly and compensation with supplied parts. The three-to-one supplement is a cooperation contract signed between a Chinese enterprise legal person and a foreign investor, and the registration is handled in the name of the Chinese party. The nature of the factory is neither a foreign-funded enterprise nor a domestic-funded legal person enterprise, and it is formally a domestic-funded unincorporated enterprise.

In terms of operation, enterprises are generally not allowed to sell goods domestically, and all processed products must be exported; In terms of enterprise management, it is generally directly operated and managed by foreign investors, and the Chinese side only provides assistance, and the two parties finally collect the labor fees in the agreed manner.

1. I have been an accountant and customs declarant of a three-to-one supplement enterprise, and I am very familiar with this, and I solemnly tell you:

a. You must not go to the IRS to issue tax invoices on your behalf, although you are legal in the tax law, but in terms of customs, you are smuggling!

B, because, three to one supplement enterprise materials and parts are all bonded materials, can only be used for export, unless you are taxed in the bonded materials and parts of the domestic sale, otherwise you can not sell domestically, that is smuggling!!

OK.

There is no difference from ordinary issuance, providing tax registration, proof of payer, etc.

Before going to the tax bureau to issue an invoice, first call ** to consult the materials that need to be provided, and the general consultation tax service hall is on the line.

For more information, you can call the Tax Service at 12366**.

VAT: 3% of the invoice amount;

Stamp duty: 3/10,000 of 40% of the amount excluding tax;

Urban construction tax: 7% of VAT;

Education surcharge: 3% of VAT;

Local education tax surcharge: 1 percent or 2 percent of VAT;

Corporate income tax: 25% of profits;

Sales tax: 5 percent.

1.Pre-approval of the name of the foreign-funded enterprise.

2.Environmental impact assessment report of foreign-funded enterprises.

3.New environmental protection approval for foreign-funded enterprises.

4.In-situ non-stop production transformation registration form.

5.Examination and approval for the establishment of foreign-funded enterprises.

6.Business license of foreign-funded enterprises.

7.A full set of seals for foreign-funded enterprises.

8.Foreign-funded enterprise organization ** certificate.

9.Tax registration certificate of foreign-funded enterprises.

10.Foreign exchange registration certificate of foreign-funded enterprises.

11.Foreign-funded enterprises have a record registration form for foreign operations.

12.Financial registration certificate of foreign-funded enterprises.

13.Foreign-funded enterprises open capital and basic accounts.

14.Tax account of foreign-funded enterprises.

15.Foreign currency account under the current account of foreign-funded enterprises.

16.Customs registration certificate of foreign-funded enterprises.

17.Electronic port for foreign-funded enterprises.

18.Collection of foreign exchange payment directory of foreign-funded enterprises.

19.Foreign-funded enterprises export receipts and payments for the record and receipt of documents.

20.Inspection and quarantine certificate of foreign-funded enterprises.

21.IC card of customs clerk of foreign-funded enterprises.

22.Review and compilation of finished products and materials of foreign-funded enterprises.

23.Foreign-funded enterprises report the single loss.

24.Foreign-funded enterprise town verification report.

25.Production capacity of foreign-funded enterprise zones.

26.Business approval certificate for foreign-funded enterprises.

27.The first production contract of the customs of foreign-funded enterprises.

28.The business unit of the enterprise signed a termination agreement.

29.Three to one supplement for the enterprise to handle the termination of the approval.

30.The customs agreement of the three-to-one-supplement enterprise was terminated.

31.Three to one supplement enterprise customs code cancellation.

32.Three to one supplement the cancellation of enterprise national tax.

33.Three to make up for the cancellation of the local tax of the enterprise.

34.Three to one supplement for the cancellation of the special business license for industry and commerce of the enterprise.

35.Three to one supplement the official seal of the enterprise to be cancelled.

36.Three to one supplement enterprise ** certificate cancellation.

37.Three to one supplement enterprise commodity inspection cancellation.

Three to one supplement is the abbreviation of "processing with supplied materials", "assembly with supplied materials", "processing with supplied samples" and "compensation **". It is a form of enterprise ** that Chinese mainland tried to establish in the early stage of reform and opening up, and it first appeared in 1978.

1. Processing with supplied materials refers to the provision of raw materials by foreign businessmen and the processing of finished products by our factory. The products are owned by foreign companies, and we collect labor fees according to the contract. When determining the payment of labor fees, it is necessary to consider the domestic charging standards, their own costs, the international ** level, the handling fee of the entrusted bank for collection, and whether to pay freight and insurance premiums.

2. Incoming assembly refers to the provision of all raw materials, auxiliary materials, parts, components, accessories and packaging materials by foreign businessmen, and the equipment provided when necessary, and the processing unit of the undertaking party shall assemble according to the requirements of foreign businessmen.

3. Sample processing is provided by foreign businessmen with samples, drawings, and occasionally sent technical personnel, and the Chinese factory produces with the Chinese factory's own raw materials in accordance with the other party's quality, style, style, color, specification, quantity, etc., and the products are sold by foreign businessmen, and the Chinese factory collects payment in foreign exchange according to the provisions of the contract.

Since this transaction does not contain any consignment processing and assembly, the full price of the finished product is charged after the product is exported, rather than the labor fee. Therefore it is a normal export**.

4. Compensation refers to the way in which foreign manufacturers provide or use foreign import and export credit to import production technology and equipment, which are produced by our enterprises and repaid the price of technology and equipment or credit principal and interest in installments by reselling their products.

"Three to one supplement" is a Sino-foreign joint venture business model that China tried in the coastal areas in the early 80s of the last century. It means that foreign businessmen take processing with supplied materials, sample processing, and assembly of supplied parts, and cooperate with domestic enterprises, and China provides preferential compensation for them. At that time, this played a role in the benefit of foreign businessmen and the development of enterprises, which has a certain historical significance.

Three to one supplement refers to processing of incoming materials, processing of incoming samples, assembly of incoming parts and compensation**, which is a form of enterprise ** that Chinese mainland tried to establish in the early stage of reform and opening up.

Three to one supplement is a general term for incoming processing, sample processing, incoming assembly and compensation. The so-called processing of supplied materials, processing of samples and assembly of supplied parts refers to the cooperation mode in which raw materials, technology and equipment are provided by foreign businessmen, and Chinese mainland enterprises process and assemble products to foreign businessmen in accordance with the specifications, quality and styles required by foreign businessmen, and collect processing labor fees.

The company's practices are legitimate.

The change of the company's name, legal representative or investor does not affect the performance of the labor contract. There is no legal basis for an employee to request the termination of the employment contract and the payment of economic compensation if the original employment contract continues to be valid.

Labor Contract Law

Article 33 The change of the name, legal representative, principal responsible person or investor of the company shall not affect the performance of the labor contract.

Article 34 In the event of a merger or division of an employer, the original labor contract shall continue to be valid, and the labor contract shall continue to be performed by the employer that inherits its rights and obligations.