Topic | How to bear social security fees in construction project pricing

The social security fee(hereinafter referred to as the construction project social security fee)in the pricing of construction projects is an essential project fee in the construction contract.Which party is the main payer of the social security fee in the construction process?Which party is the beneficiary of social security fees?Below is a detailed legal analysis,but due to different legal provisions in different regions,the results of handling social security fees for construction projects also vary.Due to regional reasons,this article mainly refers to the relevant regulations of other regions to analyze the social security fees for construction projects in Henan Province.Definition of social security fees in construction project pricingSocial security fees include various social security fees paid in accordance with national regulations,employee housing provident fund,and fees for retired personnel that have not yet been transferred.Also known as"social security".It is the payment made by the employer and the employee to the social security institution or other third-party institution in accordance with the legally prescribed payment ratio and payment method after establishing a labor relationship.There is no unified legal concept for social security fees in construction projects.In the field of construction projects,they are generally included in the pricing of construction projects and listed separately as social security fees.As the name suggests,social security fees in the field of construction projects refer to specific and clear rights and obligations such as payment methods,payment ratios,payment subjects,and beneficiaries.Legal Analysis of Social Security Fees in Valuation of Construction ProjectsThere is no unified national legal standard for the application of social security fees in construction projects,but in specific applications,provinces,autonomous regions,and municipalities directly under the central government generally have regulations or policies that comply with local landlord laws and regulations.According to Article 5 of the"Management Measures for the Collection of Social Security Fees for Construction Projects in Inner Mongolia Autonomous Region"implemented on March 1,2006,the social security fees for construction projects shall be calculated based on the national and autonomous region construction project cost calculation rules,and shall be uniformly calculated at 3.5%of the project cost(pre tax)within the administrative region of the autonomous region.Article 6 stipulates that if the construction project duration is within two years,the construction unit shall pay the social security fee for the construction project in full at once.It can be seen that in Inner Mongolia Autonomous Region,the calculation standard for social security fees for construction projects is 3.5%of the project cost,which is paid in full by the construction unit in a lump sum.According to the regulations,the management agency of social security fees for construction projects shall allocate the funds to construction enterprises upon receiving the funds from the construction unit.After receiving the construction project social security fees and adjustment funds allocated by the construction project social security fee management agency,construction enterprises shall,in accordance with the law,pay the social basic pension insurance and unemployment insurance premiums of employees to the local social security agency.On January 1,2018,the newly issued and implemented"Notice of the People's Government of Inner Mongolia Autonomous Region on Suspending the Collection of Social Security Fees for Construction Projects"in the region revised the original methods.Starting from January 1,2018,for newly started construction projects in the administrative region of the autonomous region,the collection of social security fees for construction projects should be suspended.Construction enterprises should,in accordance with the policies and regulations of the country and the autonomous region on the composition of construction and installation project fees,effectively do a good job in the social security work of enterprise personnel.Since then,the social security fees for construction projects will no longer be collected in Inner Mongolia,and a new model will replace the original implementation.The Opinion of Henan Provincial Department of Housing and Urban Rural Development on Strengthening the Management of Social Security Fees in Construction Engineering Cost Valuation Projects(Yujian Jian[2012]No.76)also has clear provisions on social security fees for construction engineering.In Henan Province,the social security fee in the construction project cost valuation project is called"construction labor protection fee".It is a special expense paid by construction enterprises for workers,including pension insurance,medical insurance,unemployment insurance,etc.Belonging to non competitive expenses,the construction unit shall prepay the construction labor protection fee before applying for the construction permit for the construction project,and settle the construction labor protection fee before the completion and filing of the construction project.According to the provisions of this opinion,it is known that the main payer of construction labor insurance fees is the construction unit.However,the construction labor insurance premiums collected by the supervisory unit shall be disbursed to the construction enterprise in accordance with regulations.The construction enterprise shall pay the employee's pension insurance premiums,unemployment insurance premiums,medical insurance premiums,and relevant policy subsidies to the local social insurance agency in accordance with regulations.However,on September 7,2016,the notice on abolishing the"Opinions of the Henan Provincial Department of Housing and Urban Rural Development on Strengthening the Management of Social Security Fees in Construction Engineering Cost Pricing Projects"(Yujian Jian[2012]No.76)has abolished the above management opinions.And it is explicitly stipulated that the construction labor protection fee shall be directly calculated by the contracting parties during the preparation of the engineering pre settlement,and the social security fee in the project shall be directly paid by the employer to the contractor.According to the legal provisions of Henan Province on construction labor protection fees,it is known that the construction labor protection fees are directly paid by the employer to the contractor.But for the employer,the employer should clarify this cost in the preparation of the project budget,bidding base price,and bidding control price.For the contractor,they should separately itemize this part of the cost when bidding,signing the construction contract,and completing the settlement.They should calculate the construction labor insurance premiums in full according to the billing standards issued by the provincial housing and urban-rural construction administrative department,and pay the employee pension insurance premiums,unemployment insurance premiums,and medical insurance premiums to the social security agency in full according to relevant regulations.Therefore,in the region of Henan Province,the main body responsible for the construction labor insurance premiums is the construction unit.Although the employer should pay this part of the fees to the contractor,the contractor should fully pay the relevant fees to the local social insurance agency in accordance with regulations,and the subject enjoying the construction labor insurance premiums should be the workers.Regarding the legal issue of social security fees calculated in construction project costs,there are different regulations or policy provisions in other regions to confirm.Therefore,it is also recommended that contractors should strictly implement the payment regulations of social security fees in construction project costs based on the specific location of the project and in combination with local regulations and policy provisions,in order to effectively protect the legitimate rights and interests of workers.Meanwhile,according to the"Valuation Specification for Construction Engineering Bill of Quantities"GB50500-2013,social insurance premiums in construction projects are classified as regulated fees,including pension insurance,unemployment insurance,medical insurance,work-related injury insurance,maternity insurance,and housing provident fund.Regulatory fees refer to the fees that construction enterprises must pay according to national laws and regulations,as stipulated by the provincial government or relevant provincial authorities,and should be included in the cost of construction and installation projects.The prescribed fees must be calculated in accordance with the regulations of the national,provincial,and industry construction authorities,and shall not be used as competitive fees.When bidding,this part of the fees shall not be discounted as competitive fees,otherwise it may lead to quality problems in the construction project and the inability to protect personal rights and interests.

The role and exercise procedures of shareholder's right to know in equity transfer

Song HengOn March 19,2020,the White Paper on the Trial of Stock Transfer Cases by the Second Intermediate People's Court of Shanghai from 2014 to 2018 was officially released.In this white paper,the Shanghai Second Intermediate People's Court summarizes the characteristics of handling such cases in recent years,and guides market regulation and safe transactions by summarizing and analyzing various legal risks in equity transfer.This white paper summarizes 8 types of risks and 27 risk points.At the same time,the white paper also suggests that all parties involved in equity transfer should hire intermediary institutions such as law firms to participate in equity transfer transactions,in order to avoid disputes arising from equity transfer.According to legal provisions,shareholders of limited companies,shareholders of joint-stock limited companies,and partners of partnership enterprises have the right to know the operation and financial status of the company and partnership enterprises within a certain scope.Today,the author mainly starts from the perspective of limited company shareholders,taking shareholder right to know and shareholder right to know litigation as the entry point,to discuss the significance of shareholder right to know in equity transfer and the exercise procedures of shareholder right to know.一、股东知情权和股东知情权诉讼股东知情权是指股东享有了解和掌握公司经营管理等重要信息的权利，是股东依法行使资产收益、参与重大决策和选择管理者等权利的重要基础。我国《公司法》第三十三条和九十七条分别对有限责任公司和股份有限公司的股东知情权进行了规定。有限责任公司和股份有限公司的股东知情权的范围是不同的，如下图：通常情况下，有限公司的经营管理权和财务控制权均掌控在大股东或控股股东手中，中小股东大多充当着配角，即使偶尔发声，大股东也不予理会，股东权利受到漠视。有统计显示，原告股东持股比例***小的案例所占比例远高于股东持股比例***大的案例所占比例，这也进一步论证了，股东知情权诉讼更多地是由中小股东提起；中小股东在闭锁的有限责任公司中的弱势地位也得以凸显。股东知情权诉讼赋予了中小股东了解公司经营情况和财务状况的权利，也有助于对大股东进行监督。公司治理的核心之一，在于使公司运作过程中建立一套协调、平衡利益冲突的机制，以保证公司***有序的运转。股东知情权的行使不仅仅反映了股东个人与公司间的利益博弈，还揭示了股东与经营管理者、大股东与中小股东、公司自治权与司法权间的冲突，股东知情权及知情权诉讼的作用就是在各方之间建立平衡机制，维护公司的稳定，进而维护社会经济的稳定。二、股东知情权与股权转让的关系1、股东知情权的行使为股东转让股权时确定价格提供依据。 正常情况下，公司股东要转让股权，***关注的可能就是转让价格。而股权转让价格和股权价值挂钩，股权价值体现于公司的经营状况和财务状况。如果你不了解自己公司的经营状况，尤其是财务状况的话，股权转让方无法对股权转让价格做出合理判断的，股权受让方也质疑你的报价。如何才能了解公司经营及财务状况呢，股东知情权诉讼就是途径之一。以笔者办理的一起股东知情权诉讼为例，A公司注册资本200万元，王某是A公司的股东，出资34万元，持股17%。A公司大股东李某在公司处处排挤王某，且多年不分红。王某不想与其共事，欲转让手中股权，但不清楚股权价值，想要行使知情权，但李某设置障碍进行阻挠，王某遂委托律师提起知情权诉讼。经审理，法院判决公司配合王某行使知情权，王某胜诉。在现实生活里，中小股东受到大股东排挤而愤然离去的事件屡见不鲜，大多数都以忍气吞声将股权低价转让而告终。当然，也有像王某一样不想任人宰割，奋起反抗，依***的情形。就王某而言，他在取得法院生效判决后，就可以到公司查阅、复制相关决议和财务会计报告，也可以查阅公司会计账簿。通过查阅、复制上述资料，就能了解公司的经营状况和财务状况，了解公司的资产和负债情况，尤其可以了解公司净资产的情况，进而为自己确定股权转让价格提供依据。事实上，股权行使知情权的目的并非是为了维护股东身份，而是为了股东身份所指向的财产性的利益，这就是股权知情权对股权转让的意义所在。2、股东知情权的行使可以保证股东正确行使股权转让优先购买权。有限责任公司股东在股权转让时有法定的优先购买权，如股东对公司经营情况、资产情况、股权定价依据的不了解，会对股东行使优先购买权形成障碍。因此，在股东明确表示要在股权转让前行使知情权而遇阻的情况下，股东可以此为由对其未及时行使优先购买权的股权转让行使撤销权。三、股东如何行使知情权1、行使主体。行使股东知情权和提起知情权诉讼的股东，只能是显名股东，也就是被载于公司股东名册或工商登记中的股东行使，并且在起诉时仍是股东。对于存在股权代持的隐名股东，则首先要通过显名程序或其他股东均同意方能行使。如对股东资格存在争议，当事人应先提起股东资格确认之诉。2、行使的前置程序。股东行使知情权，首先应书面向公司提出申请，公司在收到申请之日起十五日不回复或拒绝的，该股东可向人民法院提起诉讼。3、行使范围。股东有权查阅、复制公司章程、三会记录或决议、财务会计报告。可以要求查阅公司会计账簿。值得注意的是，对于公司会计账簿，多涉及公司的原始凭证和商业秘密，法律规定只能查阅，而不能复制。公司也会提出抗辩，以泄密或不正当目的为由拒绝股东查阅会计账簿。4、查阅、复制时可由***人士辅助进行。对于公司提供的上述资料，尤其是财务资料，大部分股东可能看不懂。为此，《公司法解释四》规定股东在行使查阅和复制材料时，可聘请律师、会计师等***人士辅助进行，这就大大提升了股东知情权的效果和效率。5、例外情况。由于股东的知情权涉及股东和公司之间的利益冲突，在保护股东利益的同时也应适当照顾公司的利益。股东对公司会计账簿行使知情权的范围仅为查阅，且不能有不正当目的。什么是“不正当目的”，1）、股东自营或者为他人经营与公司主营业务有实质性竞争关系业务的，但公司章程另有规定或者全体股东另有约定的除外；2）、股东为了向他人通报有关信息查阅公司会计账簿，可能损害公司合法利益的；3）、股东在向公司提出查阅请求之日前的三年内，曾通过查阅公司会计账簿，向他人通报有关信息损害公司合法利益的；4）、股东有不正当目的的其他情形。对上述“不正当目的”导致股东不能行使知情权的举证责任在被告。6、股东对基于行使知情权而了解的公司商业秘密有保密的法定义务。股东行使知情权后泄露公司商业秘密导致公司合法利益受到损害，公司请求该股东赔偿相关损失的，人民法院应当予以支持。7、公司不配合怎么办。股东在取得知情权诉讼的生效判决后，如何实现知情权在实践中是个难题。只有少数的公司会配合，大多数的公司都会以各种理由不予配合，那么股东应该怎么做？1）、如公司不予配合，股东可向人民法院申请强制执行，由法院要求公司在指定时间和地点，提供指定的资料，供股东查阅。2）、如公司以资料灭失、损毁等理由不予提供的，可申请法院进行现场检查或搜查等手段获取资料。3）、如公司故意损毁相关资料，则可以由法院进行罚款、司法拘留，同时将公司列入失信被执行人黑名单。情节严重构成犯罪的，可以拒不执行判决裁定罪追究公司及相关责任人的刑事责任。4）、公司未依法或者公司章程规定建立相关档案材料、公司建立的相关档案材料虚假或者丢失，股东可以可以根据《公司法司法解释四》的规定主张公司相关人员承担民事赔偿责任的。5）、根据《会计法》第四十二条规定，不依法设置会计帐簿的、未按照规定填制、取得原始凭证或者填制、取得的原始凭证不符合规定的、未按照规定保管会计资料，致使会计资料毁损、灭失的等等，由县级以上人民政府财政部门责令限期改正，可以对单位并处三千元以上五万元以下的罚款……。实践中亦有财政部门以公司违反违反该规定对公司给予罚款的行政处罚【（2008）渝一中法行终字第348号】，股东可充分利用本条规定，对于公司的违法行为进行举报。

Dynamic | I was invited to visit, learn and exchange with Xiamen Law Firm

Visiting, exchanging, learning, and referencingHenan Xianwei Law FirmAt the beginning of the 2023 Lunar New Year, at the invitation of Fujian Zeliang Law Firm, Director Li Yan of our firm led Lawyer Wu Jie and Lawyer Ma Zhixiang (intern) to visit and exchange knowledge with Zeliang Law Firm in Xiamen, Fujian Province.Part 1Zeliang Law Firm SymposiumVisit Fujian Zeliang Law FirmOn February 2, 2023, Director Li Yan and his team of three arrived at Fujian Zeliang Law Firm. Lawyers such as Huang Sijun, Director of Zeliang Institute, Li Liang, Co Director, and Yu Yang, Executive Director, warmly welcomed our visitors and had discussions and exchanges. Director Huang Sijun gave a detailed introduction to Zeliang Law Firm from three aspects: Zeliang, business introduction, and corporate culture. He proposed the development concept of "professional+service" dual core, introduced the development advantages of integrated team professional division of labor in case handling, and deeply discussed the management characteristics and innovative methods in the "integrated" operation of the law firm. Director Li Yan introduced the basic situation of Xian Wei Law Firm from aspects such as values, composition of the legal team, and business areas.Part 2Longan (Xiamen) Law Firm Discussion and ExchangeOn February 3rd, Director Li Yan and his team of three were invited by Lawyer Li Shuyuan, Senior Partner of Beijing Longan (Xiamen) Law Firm, to visit and exchange ideas with Beijing Longan (Xiamen) Law Firm.Visit Beijing Longan (Xiamen) Law FirmLawyer Li Shuyuan led Director Li Yan and his team to visit the office environment of Beijing Long'an (Xiamen) Law Firm, introducing the firm's development philosophy and case handling team. During the discussion after the visit, Lawyer Li Shuyuan interacted and exchanged ideas with the lawyers present, elaborating on his professional philosophy and values, and encouraging them to work together with the lawyers present.Visiting, learning, and exchanging ideasDirector Li stated that this learning exchange has further broadened the horizons and inspired thinking of young lawyers. They should carefully summarize what they have learned, share what they have seen and gained with law firm lawyers, and actively plan new ideas and promote new development based on their practical experience. At the same time, it is emphasized to learn from and draw on the valuable experience and effective practices of Xiamen Law Firm, benchmark against the advanced and identify gaps, compare with typical cases to identify shortcomings, and transform the learning achievements into practical measures to promote the high-quality development of work for the law firm, promoting the high-quality development of work for the law firm.Part 3Introduction to Law FirmFujian Zeliang Law FirmFujian Zeliang Law Firm is an integrated management professional legal service institution that adopts a full staff salary system. A service team composed of multiple cross disciplinary experts (lawyers, accountants, tax consultants, human resources, forensic science, psychology, enterprise management consulting) can quickly match the different needs and service characteristics of customers through close collaboration with various professional service institutions.Beijing Long'an (Xiamen) Law FirmBeijing Longan Law Firm was established in 1992 and is one of the earliest partnership law firms in China. It is also one of the large-scale comprehensive law firms in China, with 32 branches and 2422 practicing lawyers. Longan (Xiamen) is located in the Xiamen Maritime Silk Road Central Legal Zone Pilot Free Trade Zone, with its office located on the 4th floor of Building 5A, Xiamen Maritime World, in the core area of the Dongdu Port Area of the Xiamen Island Free Trade Zone. The decoration style is fashionable and elegant, and the initial office area has reached 1612 square meters.

“先为讲师团”2018年第二场讲座——李琰律师开讲