Lawyer takes you to get the legal points of "settling down" (1)

As the saying goes:laymen watch the excitement,while laymen watch the door.Once the TV drama"An Jia"was broadcasted,it instantly became popular throughout the country,with a current viewership of 1.66 billion and still maintaining an upward trend.Why is the TV drama"settling down"so popular?After watching the drama,the author couldn't help but admire the screenwriter's topic selection and the actors'superb acting skills.There are many stories about real estate agents,and the legal issues involved in the drama are also countless,including intermediary contracts,property rights,intentional injury,marriage,unfair competition,rape,and so on.Now,let me lead you to watch some of the legal plots involved in the TV series"Settling Down":Episode 3:Intermediary Contracts,Property Rights,and GiftsPlot replay one:Uncle Yan signs an intermediary contract with Anjia Tianxia Fang Sijin1.After seeing the house,Uncle Yan was very satisfied with it,so he handed over the deposit to the resettlement agent Fang Sijin and said,"I have paid the deposit and signed the intermediary contract.This is the real peace of mind for me.".2.After receiving the deposit,Fang Sijin took out the intermediary contract and prepared to sign it with Uncle Yan.He said,"I have received the deposit,and I have also signed the intermediary contract.This house belongs to you.".Legal analysis:Firstly,we need to understand what an intermediary contract is.An intermediary contract is a contract in which the intermediary reports the opportunity to enter into a contract to the principal or provides intermediary services for entering into a contract,and the principal pays remuneration.Fang Sijin,as the intermediary,signed an"intermediary contract"with the principal,Uncle Yan.Simply put,it is a written"commission agreement"that Uncle Yan entrusted Fang Sijin to help***and view the house,not a"house purchase and sale contract".Moreover,at this time,Uncle Yan did not sign a"house purchase and sale contract"with the seller.Secondly,houses belong to immovable property.Article 9 of China's Property Law stipulates:"The establishment,modification,transfer,and elimination of immovable property rights shall take effect upon registration in accordance with the law;without registration,they shall not take effect,except as otherwise provided by law."The transfer and modification of houses must be registered by the competent housing authority before they take legal effect.Without registration,changes in property rights shall not take legal effect.So when the deposit was paid and the intermediary contract was signed,Uncle Yan couldn't truly feel at ease,and the house didn't belong to him at this time.Plot replay two:Uncle Yan invested in buying a house for his son.Uncle Yan's son told him to add his wife's name to the property certificate.Legal analysis:Uncle Yan intends to register the house under his son's name,which is a gift from parents to their children.But to add the name of his daughter-in-law to the property certificate,Uncle Yan and Sister Yan hesitated.Why is Uncle Yan not afraid of adding his son's name,but afraid of adding his daughter-in-law's name?Article 7 of the Judicial Interpretation III of the Marriage Law stipulates:"Real estate purchased by the parents of one party for their children after marriage,if the property rights are registered in the name of the child of the investor,can be regarded as a gift only to one of their own children in accordance with Article 18(3)of the Marriage Law,and the real estate should be recognized as one party's personal property."Therefore,as long as it is registered in the name of Yan Shuson,it is considered as Yan Shuson's personal property.But adding the name of the daughter-in-law at the same time is considered as a gift from Uncle Yan to his son and daughter-in-law.In this way,the house becomes the common property of the son and daughter-in-law.Once both parties divorce,the daughter-in-law can directly share 50%of the property.In such a realistic living environment,Uncle Yan's hesitation was not wrong,but due to his kindness and love for his son,he did not persist.As the plot develops,Uncle Yan's behavior may really be wrong.Episode 4:Intentional InjuryPlot replay:Captain Li of the security team is seeking compensation from property manager Yao Fenglin for the donations he raised under the pretext of raising money to treat Captain Li's son's illness,but Yao Fenglin refuses to return them.Captain Li picked up a wine bottle and smashed it at Yao Fenglin's head,causing the case to occur.Legal analysis:Regardless of the reason,Captain Li's attempt to injure Yao Fenglin constitutes intentional injury.According to Article 234 of the Criminal Law,"Whoever intentionally harms another person's body shall be sentenced to fixed-term imprisonment of not more than three years,criminal detention or public surveillance,"which is the legal concept of the crime of intentional injury.But whether Captain Li's behavior constitutes the crime of intentional injury depends on Yao Fenglin's injury.If Yao Fenglin's injury does not meet the standard of minor injury or above,Captain Li's behavior does not constitute the crime of intentional injury.However,his behavior violates the provisions of the Public Security Administration Punishment Law,and he should be detained or fined.The victim also has the right to compensation for medical expenses,lost work expenses,and other expenses.Episode 5 Divorce AgreementPlot replay:After Xu Gu and Zhang Chengcheng divorced,they discovered that Zhang Chengcheng had an affair and said to Zhang Chengcheng,"We need to renegotiate the divorce agreement.".Legal analysis:In order to obtain the qualification to purchase a new house,Xu Gugu and Zhang Chengcheng transferred all the properties under Xu Gugu's name to Zhang Chengcheng's name through divorce distribution,and registered for divorce at the Civil Affairs Bureau.The divorce agreement signed by both parties takes effect immediately.Can the divorce agreement be changed as Aunt Xu suggested after signing?According to Article 9 of the Judicial Interpretation II of the Marriage Law,if a man or woman reneges on the issue of property division within one year after the divorce agreement,they may file a lawsuit with the people's court to request a change or revocation of the property division agreement.From the perspective of the plot,Aunt Xu's"Divorce Agreement"has not exceeded one year.Considering the purpose of their divorce,it is unlikely that the two of them will remarry.Aunt Xu should actively fix the relevant evidence before and after signing the"Divorce Agreement"and request the people's court to change or revoke the content related to property division in the"Divorce Agreement"to protect their legitimate rights and interests.Episode 8 Unfair CompetitionPlot replay:How to define the behavior of Aladdin and Little Red Riding Hood intermediaries next to the resettlement agency blocking customers from visiting the resettlement agency and bringing them to their respective stores for marketing?Legal analysis:According to Article 11 of the Anti Unfair Competition Law,operators shall not fabricate or disseminate false or misleading information to damage the commercial reputation and product reputation of competitors.Aladdin agents,Little Red Riding Hood agents,and settlement agents are all competitors in the real estate agency industry.From the plot,it can be seen that Aladdin's agent and Little Red Riding Hood's agent will pry away customers who are preparing to go to the settlement agent,sign contracts with customers at low commissions,and undermine the reputation of the settlement agent,constituting unfair competition.According to Article 17 of the Anti Unfair Competition Law,if the legitimate rights and interests of operators are harmed by unfair competition behavior,they may file a lawsuit with the people's court.Episode 13 Parent Child IdentificationPlot replay:Zhang Chengcheng told Xu Auntie that she was pregnant with his child,and Xu Auntie also fell into a trap.So who exactly is it?Legal analysis:Zhang Chengcheng is more likely to know that the child in his belly is Xiaotiantian,but he hopes it is Aunt Xu's,which can promote a reunion between the two sides.So,Zhang Chengcheng kept telling Aunt Xu that the child was his.To determine who the child belongs to,it can only be determined through parent-child relationship testing.However,Zhang Chengcheng may be afraid of parent-child relationship testing and may use various means to obstruct or refuse it(not spoilers).Article 2 of the Judicial Interpretation III of the Marriage Law stipulates:"If one party files a lawsuit with the people's court to request confirmation that the parent-child relationship does not exist and has provided necessary evidence to prove it,but the other party refuses to conduct a parent-child appraisal without evidence to the contrary,the people's court may infer that the claim of the party requesting confirmation that the parent-child relationship does not exist is valid."Although this method is cruel,if Aunt Xu wants to find out the truth,she can only do it reluctantly.So,Aunt Xu can determine the biological father of the child through the above methods.Episode 21:Attempted RapePlot replay:Liang Zhenbang deceived Zhu Shanshan into a hotel and intended to forcibly commit violence.Legal analysis:Liang Zhenbang,without Zhu Shanshan's consent and despite his explicit refusal,forcefully pressed him under his body,intending to engage in a sexual relationship,which constitutes the crime of rape.According to Article 236 of the Criminal Law on the Crime of Rape,if a woman is raped by violence,coercion or other means,she shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years.However,Leung Chun bang's criminal behavior ceased due to chaos caused by Wang Zijian sounding the fire alarm.This situation was caused by reasons beyond Leung Chun bang's will(Wang Zijian),which prevented him from continuing to commit the crime.Therefore,Leung Chun bang's behavior towards Zhu Shanshan constitutes attempted rape.The above plot is all based on the TV drama"An Jia"and will be continued.We look forward to more exciting plots. 

先为解惑 |支持疫情防控，哪些税费可以减免？

问题1:捐赠现金和抗疫物品可以减免税收吗？捐赠物品的价值怎么确定？ ● 可以在计算应纳税所得额时全额扣除。 ● 货币捐赠以实际收到金额计算，物品以公允价值为准。建议保存购买物资时取得的以捐赠者为抬头的增值税普通发票，在税务机关按照市场价格确定物资价值时提供参考。 问题2：单位将自产、委托加工或购买的货物捐赠用于抗疫的，需要缴税吗？ ● 通过公益性社会组织和县级以上人民政府及其部门等国家机关，或者直接向承担疫情防治任务的医院，无偿捐赠用于应对新型冠状病毒感染的肺炎疫情的，免征增值税、消费税、城市维护建设税、教育费附加、地方教育附加。 笔者提醒您注意，无论是企业还是个人捐赠行为，只有收取符合规定的公益捐赠票据才能享受公益性捐赠支出税前扣除优惠政策。公益性捐赠票据指的是省级以上（含省级）财政部门印制并加盖接受捐赠单位印章的公益性捐赠票据，或加盖接受捐赠单位印章的《非税收入一般缴款书》收据联。 问题3：单位发放给员工的药品、口罩等防护用品，需要缴纳个人所得税吗？ ● 不计入工资、薪金收入，免征个人所得税。 问题4: 参加疫情防控工作的医务人员和防疫工作者的相关补助，需要缴纳个人所得税吗？ ● 按照政府规定标准取得的临时性工作补助和奖金，免征个人所得税。 问题5：运输口罩、防护服等物资取得的收入，是否需要缴税？ ● 免征增值税。 问题6：为了应对疫情，生产抗疫物资的企业扩大生产而新购置相关设备的，可享受什么税收优惠？ ● 允许一次性计入当期成本费用在企业所得税税前扣除。疫情防控重点保障物资生产企业可以按月向主管税务机关申请全额退还增值税增量留抵税额。 问题7：企业用于疫情防控的研发支出，有什么优惠政策？ ● 在按规定据实扣除的基础上，再按照实际发生的研发费用的75%在税前加计扣除； ● 形成无形资产的，按照无形资产成本的175%在税前摊销。 ● 对认定的高新技术企业减按15%的税率征收企业所得税。 ● 对技术转让、技术开发免征增值税，对一个纳税年度内，居民企业技术转让所得不超过500万元的部分，免征企业所得税；超过500万元的部分，减半征收企业所得税。 ● 辅导生产销售和批发、零售罕见病药品增值税一般纳税人，可选择按照简易办法依照3%征收率计算缴纳增值税。 ● 对用于疫情防控相关防疫药品和医疗器械的研发机构、科研院所，开辟绿色服务通道，优先办理采购国产设备退税。 问题8:对保障生活物资供应的纳税人有什么优惠政策？ ● 对农业生产者销售的自产农产品免征增值税，对从事农产品批发、零售的纳税人销售的部分鲜活肉蛋产品免征增值税。对从事蔬菜批发、零售的纳税人销售的蔬菜免征增值税。 ● 对中央和地方部分商品储备业务免征房产税、城镇土地使用税、印花税，对物流企业自有和承租的大宗商品仓储设施用地减征城镇土地使用税。 问题9:因受疫情影响，企业亏损严重，有什么优惠政策？ ● 受疫情影响较大的交通运输、餐饮、住宿、旅游（指旅行社及相关服务、游览景区管理两类）四大类行业企业， 2020年度发生的亏损，***长结转年限由5年延长至8年。 ● 具备高新技术企业或科技型中小企业资格的企业可在10年内弥补亏损。 ● 纳税人因疫情原因造成损失、符合困难性减免条件的，可向主管税务机关提出申请，在2020年12月31日前减征、免征房产税、城镇土地使用税。 ● 疫情防控期间，用人单位缴纳社会保险费不受当月征期***，全月均可缴纳。对因疫情影响不能按期缴纳社会保险费的用人单位，可按规定延期缴纳，期间不予加收滞纳金。 ● 符合条件的，可以申请“稳岗补贴”。 ● 争取房租减免。

False promotion of unfair competition (1)

In November 2019,the Chongqing Municipal People's Government website recently released ten typical false and illegal advertisements,among which L'Oreal(China)Co.,Ltd.'s illegal advertising case was listed.The announcement shows that L'Oreal(China)Co.,Ltd.issued a print advertisement at L'Oreal counter of a department store in Chongqing,which contains"8-day skin is like rebirth,miracle water base essence lotion,regardless of age,skin condition,people witness 8-day miracles,and skin problems are solved together..."L'Oreal has been found to have fabricated the use of goods,violating Article 28,Paragraph 2(4)of the Advertising Law of the People's Republic of China.In June 2019,the Market Supervision Administration of Jiangbei District,Chongqing issued an administrative penalty,ordering the parties involved to stop their illegal activities and imposing a fine of 200000 yuan.第二十八条 广告以虚假或者引人误解的内容欺骗、误导消费者的，构成虚假广告。广告有下列情形之一的，为虚假广告：（一）商品或者服务不存在的；（二）商品的性能、功能、产地、用途、质量、规格、成分、价格、生产者、有效期限、销售状况、曾获荣誉等信息，或者服务的内容、提供者、形式、质量、价格、销售状况、曾获荣誉等信息，以及与商品或者服务有关的允诺等信息与实际情况不符，对购买行为有实质性影响的；（三）使用虚构、伪造或者无法验证的科研成果、统计资料、调查结果、文摘、引用语等信息作证明材料的；（四）虚构使用商品或者接受服务的效果的；（五）以虚假或者引人误解的内容欺骗、误导消费者的其他情形。本次欧莱雅受到行政处罚是以其违反《广告法》中对虚假广告所做出的。虚假广告不仅违反《广告法》同时也违反了《中华人民共和国反不正当竞争法》（以下简称“反不正当竞争法”），属不正当竞争行为之一。第八条 经营者不得对其商品的性能、功能、质量、销售状况、用户评价、曾获荣誉等作虚假或者引人误解的商业宣传，欺骗、误导消费者。经营者不得通过组织虚假交易等方式，帮助其他经营者进行虚假或者引人误解的商业宣传。那么，哪些行为构成虚假宣传？虚假宣传的法律后果又有哪些呢？一、引人误解的虚假宣传主要包括以下三种形式：（一）引人误解的宣传经营者发布的广告内容即使是真实的，但是足以引起具有一般认知能力的公众误解，同样构成虚假宣传。也许会有人发出疑问，我的广告内容是真实的，怎么会引人误解呢？这种想法是错误的，引人误解的宣传是指可能使宣传对象或受宣传影响的人对商品的真实情况发生错误的联想，从而影响其购买决策的商品宣传，比如通过新闻发布会的形式进行商品宣传。《中华人民共和国广告法》第十四条规定：“......大众传播媒介不得以新闻报道形式变相发布广告......”。引人误解的宣传会对其他经营者和消费者的利益造成损害，故是反不正当竞争法主要规制对象之一。（二）虚构事实宣传虚假宣传是指经营者利用广告或其他方法对商品或者服务做出与实际内容不相符的虚假信息，虚构事实，导致客户或者消费者误解的行为。例如上述案例中欧莱雅广告的宣传内容，但是需要注意的是如果广告内容是虚假的，如果不足以引起一般公众误解，并不能构成不正当竞争行为中的虚假宣传行为。例如一款护肤品的广告语这样写到：“用完这款产品，立马让你从58岁变成18岁。”该广告是虚假的，但是按照一般公众的认知水平，并不会相信是真的，不会造成公众的误解。俗话说“法律保护很傻很天真的人，但是不保护太傻太天真的人。”（三）虚构交易记录这种行为就是日常行为中俗称的“刷单行为”，这也是伴随着网购的日渐蓬勃而发展出来的，反不正当竞争法第八条第二款规定：“经营者不得通过组织虚假交易等方式，帮助其他经营者进行虚假或者引人误解的商业宣传。”二、虚假宣传造成的危害（一）对市场竞争秩序的破坏市场是配置资源***有效的方式，自由竞争是其核心内容，但是过度竞争必然会导致垄断和不正当竞争，所以政府作为“有形的手”要反垄断和反不正当竞争。引人误解的虚假宣传行为是不正当竞争的代表之一，因为大量虚假宣传行为的存在，必然会使一些货真价实的产品失去市场，造成劣币驱逐良币的现象，***终结果是对竞争秩序的破坏。（二）对商家信誉的破坏利用虚假宣传方式为自己的商品作宣传，这可能会带来短期利益，但是大多数行业绝不是一锤子买卖，我们要更多的考虑长远的发展，巴尔扎克曾经说，遵守诺言就像保卫你的荣誉一样。虚假宣传的“名声”一旦形成，对于商家自身的诚信大打折扣，此后传播商品信息的效果也会削弱。三、法律对虚假宣传行为的规制    (一）民事方面。反不正当竞争法第十七条规定：“因不正当竞争行为受到损害的经营者的赔偿数额，按照其因被侵权所受到的实际损失确定；实际损失难以计算的，按照侵权人因侵权所获得的利益确定。”不仅如此，对于消费者来说，如果因购买其产品而造成人身、财产的损害，经营者应承担惩罚性的赔偿责任。　　（二）行政方面。经营者不仅承担赔偿损失等民事责任，根据反不正当竞争法的规定，监督检查部门还会处以罚款，情节严重的吊销营业执照。（三）刑事方面。在刑事方面，国家规定了虚假广告罪，对一些情节严重，社会影响恶劣的行为施以刑罚。《中华人民共和国刑法》第二百二十二条规定，广告主、广告经营者、广告发布者违反国家规定，利用广告对商品或者服务作虚假宣传，情节严重的，处二年以下有期徒刑或者拘役，并处或者单处罚金。四、律师建议根据以上的分析，企业在进行宣传的时候，需要注意以下几点：（一）明确《广告法》、反不正当竞争法中所列举的广告宣传的违法情形，避免触碰法律红线。采用合法合规的广告宣传形式，应摒弃旧的思维模式，不打法律的擦边球进行虚假宣传，否则不但会涉嫌违法，而且违法成本会很高，对企业的信誉和产品的推广都会造成不利影响，可谓得不偿失。（二）明确虚假宣传的认定关键在于夸大宣传的内容是否***终导致消费者的消费行为，在发布广告前应当尽到足够的谨慎义务，审查广告内容的合法合规性，避免出现误导消费的行为发生。 

年会特辑｜河南先为律师事务所***召开2018年辩论赛决赛暨年终总结大会

2019年1月26日上午，河南先为律师事务所2018年辩论赛决赛暨年终总结大会在***召开，全所合伙人、执业律师、实习律师及行政人员参加了会议。 PART 1 辩论比赛 河南先为律师事务所首届青年律师辩论赛落下帷幕，经过为期三个月的激烈角逐，楚科伟律师带队指导的丁昊昱、尤双琳、陈亚芳和宋恒律师队取得***名的桂冠；苏东戈律师带队指导的鲍丹阳、沈文君、张娅姝、乔丽娟律师队伍取得第二名的佳绩；杨新涛律师带队指导的曹明哲、冯越、何稼梓、王怡玢律师队伍和赵怡律师带队指导的赵后杭、关国芳、贺战彬、梅道静律师队伍分别获得第三名的成绩。乔丽娟律师获得“***佳辩手”称号。 本次辩论赛通过一次次精心的准备工作与激烈角逐，使得年轻律师对辩题所讨论的话题有了更为深入的理解与认识，提升辩论才能，塑造思辨思维，展现了先为律师的蓬勃朝气。 PART 2 游戏互动 在等待辩论赛***终结果的时间里，进行了六面积木复原PK赛。小组推选一名成员遮挡双眼进行操作，其余成员只能运用1-7的阿拉伯数字进行口令指挥。经过20分钟备战演练，由乔丽娟、沈文君、鲍丹阳、张娅姝和杨宇豪律师组成的团队以1分48秒的时间完成比赛，取得胜利。该小游戏***展现了逻辑思维能力、表达能力、执行能力及团队合作能力，小编向大家强烈推荐哦！   PART 3 工作总结 李琰主任做了《2019 你好》的工作总结。 首先汇报了2018年工作成绩，全年收入增加44.87%，其中律师收入增长83.98%，其中诉讼收入占比57.84%，非诉讼收入占比42.16%，律所业务呈现均衡化和非诉讼业务***化发展的态势。律所***引入iCourt系统，改善律所网络系统和外部装修。 回顾2018年，律所的关键词是“律师成长”。在过去的一年中，年轻律师在业务能力方面、团队意识方面和个人收入方面都以肉眼可见的速度在的成长。律师参与外出培训实现了走出去学，回所来讲的目的；通过大数据报告比赛活动，提升了律师检索、分析案例的能力，年轻律师在实际办案过程中能够熟练使用，提高了客户和法院对律师工作的认可度；持续几个月的辩论赛锻炼了律师的思维能力和团队合作意识，提升了律师的语言表达能力。律师之间的合作进一步加强，以业务合作为纽带，年轻律师已经有意识的进行团队建设，为律师队伍阶梯化发展提供了条件；***化团队正在逐步形成，破产业务的***化队伍、房地产业务的***化队伍、重点客户的***化团队都稳定的发挥着作用。 展望2019年，我们的关键词是“BECOMING”，灵感来自米歇尔.奥巴马同名书籍。BECOMING ME，找到自己的优势，并发挥到***；BECOMING US，找到三观一致的伙伴，他会改变你的人生；BECOMING MORE，不断前进，突破发展，给未知的自己一个***好的现在。在”体面、***、有爱、进取“的价值观下，2019年BECOMING BETTER!     PART 4 党建总结 杨新涛主任做律所党建和业务转型工作总结。 首先以***党发展壮大历程，强调了追求和团队的重要作用。其次总结了我所对洛阳市党建工作所作出的突出贡献，表扬了积极参加党建活动的律师，并提出以党建促进所建的新年方案。***后，杨主任总结了2018年业务转型的情况以及办理涉黑涉恶案件的心得体会，对2019年做出了更高的期许与展望。   颁奖 会议对获得“创收奖“的姚建明、宋恒、乔丽娟律师；获得”进步奖“的鲍丹阳、丁昊昱、赵后杭、贺战彬、张娅姝、曹明哲、尢双琳、关国芳、陈亚芳律师；获得”勤奋奖“的李金祥、沈文君、肖春律师以及获得”服务奖“的行政人员张培、李媛媛、王怡玢进行了表彰和颁奖。   PART 5 年终聚餐 会后律所全体人员于克丽司汀日光阁聚餐~