Announcement No. 17, 2021, of the Ministry of Finance and the State Administration of Taxation

Legal analysis:

1. The "People's Democratic and Civil Code of the People's Republic of China" will come into effect on January 1, 2021. It is the first law named after the "Code" since the founding of New China.

2. On October 17, the Standing Committee of the National People's Congress passed the latest revision of the "Law on the Protection of Minors", which will come into effect on June 1, 2021.

3. On October 17, the Standing Committee of the National People's Congress passed the "Decision on Amending the Patent Law of the People's Republic of China", which will come into effect on June 1, 2021.

4. On October 17, the Standing Committee of the National People's Congress passed the "Decision on Amending the National Flag Law and National Emblem Law", which will be implemented on January 1, 2021.

The two laws clearly stipulate that those who intentionally insult the national flag or national emblem by burning, damaging, scribbling, defiling, trampling, etc. in public places will be investigated for criminal responsibility in accordance with the law.

Citizens and organizations that use national flag patterns on the Internet must abide by relevant network management regulations and must not damage the dignity of the national flag.

5. On November 9, the State Bureau of Municipal Supervision issued the national standard for "E-commerce Platform Intellectual Property Protection Management", which will be implemented on June 1, 2021.

6. On November 11, the Standing Committee of the National People's Congress passed the "Decision on Amending the Patent Law of the People's Republic of China", which will come into effect on June 1, 2021.

7. On November 26, the Ministry of Finance passed the "Decision on Modifications", which clarified that starting from January 1, 2021, the public can directly use fiscal electronic bills for reimbursement, and relevant units can also Directly use financial electronic bills for financial accounting and file management.

8. On December 4, the State Administration of Taxation issued the "Announcement on Further Simplifying and Optimizing the Withholding and Prepayment Methods of Personal Income Tax for Some Taxpayers", which will come into effect on January 1, 2021.

The announcement clarifies: In the month when the taxpayer’s cumulative income does not exceed 60,000 yuan, personal income tax will not be withheld for the time being; in the month when the taxpayer’s cumulative income exceeds 60,000 yuan and subsequent months within the year, personal income tax will be withheld. Prepay personal income tax.

9. On December 14, the State Intellectual Property Office issued Announcement No. 391 on the decision to modify the "Patent Examination Guidelines". The revised "Patent Examination Guidelines" will be effective from January 15, 2021. Be implemented.

10. On December 25, the Supreme Court passed the "Interpretation on the Applicable Legal Issues in the Trial of Labor Dispute Cases (I)" and the "Interpretation on the Applicable Legal Issues in the Trial of Construction Contract Dispute Cases (I)" ", "Interpretation on the Application of the Succession Section of the "People's Republic of China and Civil Code" (1)", "Interpretation on the Application of the Marriage and Family Section of the "People's Republic of China and Civil Code" (1)", "On the Application of Judicial interpretations and regulations such as "Interpretation (1) of the Property Rights Section of the People's Republic of China and Civil Code" will come into effect on January 1, 2021.

11. On December 26, the Standing Committee of the National People's Congress passed the "National Defense Law of the People's Republic of China", which will come into effect on January 1, 2021. The revised National Defense Law further reflects the universal nature of China’s national defense.

New content is added for all citizens to enhance their awareness of national defense, strengthen their awareness of danger, improve their national defense skills, organize student military training and public officials to participate in national defense education, and play an exemplary and leading role.

Legal basis:

"The People's Republic of China and the Civil Code", "The Law of the People's Republic of China on the Protection of Minors", "The Patent Law of the People's Republic of China", "About "Decision to Amend the National Flag Law and National Emblem Law", "E-commerce Platform Intellectual Property Protection Management", "Decision on Amending the Patent Law of the People's Republic of China", "Decision on Amending", "On Further Simplified Optimization" Announcement on the Withholding and Prepayment Methods of Individual Income Tax for Certain Taxpayers", "Guidelines for Patent Examination", "Interpretation on Legal Issues Applicable in the Trial of Labor Dispute Cases (I)", "Interpretation on Legal Issues Applicable in the Trial of Construction Project Construction Contract Dispute Cases" (1)", "Interpretation on the Application of the Succession Section of the "People's Republic of China and Civil Code" (1)", "Interpretation on the Application of the Marriage and Family Section of the "People's Republic of China and Civil Code" (1)", "Interpretation (1) on the Application of the Property Rights Section of the "People's Republic of China and Civil Code" and other judicial interpretations and regulations.