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新闻和交易 News & Deals
《关于促进民营银行发展的指导意见》发布
投资项目核准还是备案？管理条例征求意见中
⼀公司董事长诉“东家”董事会议程序违法
“维多利亚的秘密”纷争终审有果
热点透视 Hot Issues
VIE架构：拆还是不拆？---兼评⼯信部196号文
VIE拆分回归国内上市之境外架构中投资⼈退出的操作分析
VIE拆除回归的流程及关注点分析
VIE架构拆除回归中的⼋⼤税务考虑
VIE结构企业回归国内资本市场——法律问题简析与综合考量
案例解析 Case Study
如何理解“客观情况发生重⼤变化”
How to Understand "Material Change of Objective Circumstance"
金杜劳动法专栏 King & Wood Mallesons Employment Column
新《安全生产法》下，企业管理⼈员的法律责任分析
新闻和交易
《关于促进民营银行发展的指导意见》发布
《关于促进民营银行发展的指导意见》发布
近日，国办转发银监会《关于促进民营银行发展的指导意见》（下称《意见》）。
《意见》鼓励符合条件的民营企业以自有资金投资银行业金融机构。投资⼊股银行业金融机构的民营企业应满足依法
设立、具有法⼈资格，具有良好的公司治理结构和有效的组织管理方式，具有良好的社会声誉、诚信记录和纳税记录
，具有较长的发展期和稳定的经营表现，具有较强的经营管理能⼒和资金实⼒，财务状况、资产状况良好，最近3个会
计年度连续盈利，年终分配后净资产达到总资产30%以上，权益性投资余额不超过净资产50%等条件。《意见》还明
确了民营银行的筹建和开业等许可程序。民营银行未在规定期限内开业的，开业核准文件失效，由所在地银监局办理
开业许可注销手续，收回金融许可证。（来源：中国政府网）
Guiding Opinions on Promoting Development of Private Banks Issued
The General Office of the State Council has recently forwarded the Guiding Opinions of the China Banking
Regulatory Commission on Promoting the Development of Private Banks (the "Opinions").
The Opinions encourage private banks which meet certain conditions to invest, with their own capital, in banking
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2. financial institutions. Private banks which wish to invest in banking financial institutions shall meet conditions such
as follows: they shall be established in accordance with the law; have obtained the legal person status; have a
sound corporate governance structure and effective ways of organization and management; have a good
reputation in society and a good credit record and a tax payment record; have a relatively long growth period and a
steady business performance; display strong operational and management capability and have considerable
financial strength; maintain a good financial position and sound asset conditions; have made profits for three
accounting yeas consecutively; the net assets of the bank after the year-end profit distribution account for more
than 30% of its total assets and the balance of equity investments account for less than 50% of its net assets. The
Opinions also clarify the permission procedures for the establishment and opening of private banks. If a private
bank fails to open within the specified period of time, its approval document for opening shall become invalid, and
the local banking regulatory bureau shall go through the opening permit cancellation process and withdraw the
financial service permit. (Source: www.gov.cn)
国家食药监局就食品生产许可管理办法征求意见
6月26日，国家食药监局发布《食品生产许可管理办法（征求意见稿）》，于2015年7月26日前征求意见。
《征求意见稿》明确，从事食品生产的企业申请办理食品生产许可以及食品药品监管部门实施食品生产许可，必须遵
守本办法。根据《征求意见稿》，企业未取得食品生产许可，不得从事食品生产活动。企业应当在食品生产许可范围
内从事食品生产活动，不得超出许可的范围生产食品。《征求意见稿》还规定，自受理食品生产许可申请之日起，许
可机关应当在20个⼯作日内对需要进行核实的申请事项做出准予许可或者不予许可决定。食品生产许可采取统⼀办理
、联合办理、集中办理的，办理时间不得超过45个⼯作日。（来源：国家食品药品监督管理总局）
Comments Sought for Measures for Administration of Food Production Licensing
On June 26, the China Food and Drug Administration promulgated the Measures for the Administration of Food
Production Licensing (Draft for Comment) (the "Measures") to seek public comments. The period for feedback will
end on July 26, 2015.
The Draft for Comment specifies that Measures shall be complied with when the enterprises engaging in food
production apply for food production licensing and the regulatory departments of food and drug implement food
production licensing. According to the Draft for Comment, enterprises without food production licensing shall not
engage in food production activities. Enterprises shall engage in food production activities within the scope of food
production licensing, and shall not produce food out of the said scope. The Draft for Comment also provides that,
from the day of accepting the application for food production licensing, the licensing authority shall make a
decision on whether to grant the licensing for the application items requiring verification within 20 working days.
Where the food production licensing is handled in a uniform, united or centralized manner, the time of handling
shall not exceed 45 working days. (Source: www.sfda.gov.cn)
国办发文促进跨境电⼦商务健康快速发展
日前，国办发布《关于促进跨境电⼦商务健康快速发展的指导意见》（下称《意见》），支持国内企业更好地利用电
⼦商务开展对外贸易。
《意见》提出，进⼀步完善跨境电⼦商务进出境货物、物品管理模式，优化跨境电⼦商务海关进出⼝通关作业流程；
完善检验检疫监管政策措施，对跨境电⼦商务进出⼝商品实施集中申报、集中查验、集中放行等便利措施，对跨境电
⼦商务经营主体及商品实施备案管理制度；继续落实现行跨境电⼦商务零售出⼝货物增值税、消费税退税或免税政策
；稳妥推进支付机构跨境外汇支付业务试点，鼓励境内银行、支付机构依法合规开展跨境电⼦支付业务；为跨境电⼦
商务提供适合的信用保险服务等。（来源：中国政府网）
State Council Promotes Healthy and Rapid Development of Cross-border E-commerce
Recently, the General Office of the State Council has promulgated the Guiding Opinions on Promoting the Healthy
and Rapid Development of Cross-border E-commerce (the "Opinions") to support domestic enterprises to make
better use of e-commerce in foreign trade.
The Opinions proposes to further improve the imported and exported goods and articles management mode and
optimize the customs clearance procedures for import and export of cross-border e-commerce; improve the
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3. policies and measures for the supervision of inspection and quarantine, take facilitation measures such as
concentrated declaration, inspection and clearance for imported and exported goods of cross-border e-commerce
and implement a record-filing administration system over operating entities and goods of cross-border e-
commerce; continue to carry out tax rebate or exemption policies on the value-added tax and consumption tax for
exported goods by retail of the cross-border e-commerce; steadily boost the payment agencies to conduct pilot
cross-border foreign exchange payments and encourage domestic banks and payment agencies to conduct cross-
border e-payments in compliance with the law; provide suitable credit insurance services for cross-border e-
commerce. (Source: www.gov.cn)
质检总局就消费品召回管理办法征求意见
国家质检总局日前发布《消费品召回管理办法（征求意见稿）》，于2015年7月15日前征求意见。
根据《征求意见稿》，除11类“特殊产品”外，用来满足⼈们日常生活、办公和娱乐等使用需要的绝⼤多数消费品，都将
适用产品召回制度。《征求意见稿》拟规定，生产者是缺陷消费品的召回主体。生产者应当自确认消费品存在缺陷之
日起5个⼯作日内或被责令召回之日起5个⼯作日内通过信息系统备案召回计划，并自召回计划备案之日起5个⼯作日内
，通过报刊、网站、广播、电视等便于公众知晓的方式发布信息，告知消费者。对实施召回的消费品，生产者应当及
时采取修正或者补充标识、修理、更换、退货、退款等措施消除缺陷或降低、消除相关风险。（来源：国家质量监督
检验检疫总局）
Comments Sought for Administrative Measures for Recall of Consumer Goods
Recently, the General Administration of Quality Supervision, Inspection and Quarantine has promulgated the
Administrative Measures for the Recall of Consumer Goods (Draft for Comment) for seeking comments before July
15, 2015.
According to the Draft for Comment, the goods recall system will apply to most consumer goods used to satisfy the
use needs of people such as daily life, handling of official business and entertainment, except for 11 kinds of
"special goods". The Draft for Comment proposes to provide that producers are subjects recalling defective
consumer goods. Producers shall, within five working days as of the date on which consumer goods are confirmed
as defective or within five working days as of the date on which they are ordered to recall defective consumer
goods, file recall plans on record via the information system, and shall, within five working days as of the date of
filing of recall plans, release the information to inform consumers thereof through newspapers and magazines,
websites, broadcasts, televisions and other ways facilitating the public to know. For consumer goods subject to
recall, producers shall timely take such measures as correction or supplement of marks, repair, replacement, return
of goods and refund to eliminate defects or reduce or eliminate relevant risks. (Source: www.aqsiq.gov.cn)
国税总局发布修订后的《税收减免管理办法》
近日，国税总局发布修订后的《税收减免管理办法》（下称《管理办法》），自2015年8月1日施行。
《管理办法》包括“总则、核准类减免税的申报和核准实施、备案类减免税的申报和备案实施、减免税的监督管理、
附则”五章。根据《管理办法》，减免税分为核准类减免税和备案类减免税。其中核准类减免税是指法律、法规规定应
由税务机关核准的减免税项目；备案类减免税是指不需要税务机关核准的减免税项目。另外，备案类减免税的实施可
以按照减轻纳税⼈负担、方便税收征管的原则，要求纳税⼈在首次享受减免税的申报阶段在纳税申报表中附列或附送
材料进行备案，也可以要求纳税⼈在申报征期后的其他规定期限内提交报备资料进行备案。（来源：国税总局）
SAT Promulgates Revised Administrative Measures for Tax Deduction or Exemption
Recently, the State Administration of Taxation ("SAT") has promulgated the revised Administrative Measures for
Tax Deduction or Exemption (the "Measures") for implementation as of August 1, 2015.
The Measures are divided into five chapters, namely general provisions; declaration, approval and implementation
of tax deduction or exemption by way of approval; declaration, archival filing and implementation of tax deduction
or exemption by way of archival filing; supervision and administration of tax deduction and exemption; and,
supplementary provisions. According to the Measures, the tax deduction or exemption is classified into the tax
deduction or exemption by way of approval and the tax deduction or exemption by way of archival filing. In
particular, the tax deduction or exemption by way of approval refers to tax deduction or exemption subject to the
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4. examination and approval of the tax authority in accordance with laws and regulations; and, the tax deduction or
exemption by way of archival filing refers to tax deduction or exemption not subject to the examination and
approval of the tax authority. Additionally, with regard to the implementation of the tax deduction or exemption by
way of archival filing, taxpayers may be required, in the principle of reducing the burden of taxpayers and
facilitating tax collection and management, to list in or attach to the tax return form relevant materials for archival
filing in the declaration period of the first enjoyment of the tax deduction or exemption, or submit filing materials for
archival filing in any other prescribed period after the declaration and collection period. (Source:
www.chinatax.gov.cn)
新闻和交易
投资项目核准还是备案？管理条例征求意见中
投资项目核准还是备案？管理条例征求意见中
国家发改委日前发布《政府核准和备案投资项目管理条例》（征求意见稿），于2015年6月22日前征求意见。
《征求意见稿》对做好企业投资项目服务管理作出了整体制度安排，涵盖各类企业在境内投资项目和境内企业境外投
资项目的管理。根据《征求意见稿》，除关系国家安全和生态安全、涉及全国重⼤生产⼒布局、战略性资源开发和重
⼤公共利益等项目按规定核准外，企业投资项目应当实行备案制。境外投资项目根据项目不同情况，分别实行核准制
或事后备案制。除涉及敏感国家和地区、敏感行业的境外投资项目按规定核准外，境外投资项目应当实行事后备案制
。《征求意见稿》还明确将建立项目单位异常信用记录制度、“黑名单”制度等。（来源：国家发展和改革委员会）
Investment Projects Falling under Examination and Approval or Record-filing? Comments Sought for
Administrative Regulations
Recently, the National Development and Reform Commission has promulgated the Administrative Regulations on
Government Examination, Approval and Record-filing of Investment Projects (Draft for Comment) to seek opinions
before June 22, 2015.
The Draft for Comment makes overall institutional arrangements for the sound service and management of
enterprise investment projects, which covers the management over various enterprises' domestic investment
projects and domestic enterprises' overseas investment projects. According to the Draft for Comment, except that
the projects that are related to national security and ecological security and involve significant national productivity
layout, strategic resources development and major public interests shall be subject to examination and approval
according to the provisions, other enterprise investment projects are subject to record-filing system. Overseas
investment projects, based on different circumstances, are separately subject to the approval system or ex post
record-filing system. Except that overseas investment projects involving sensitive countries and regions, sensitive
industries require examination and approval according to the provisions, other overseas investment projects shall
be subject to the ex post record-filing system. The Draft for Comment also explicitly states the establishment of
abnormal credit information record system and "black list" system for the project units. (Source: www.ndrc.gov.cn)
证监会拟修订证券公司融资融券业务管理办法
近日，证监会对《证券公司融资融券业务管理办法》进行了修订，发布《证券公司融资融券业务管理办法》（征求意
见稿），于2015年7月11日前公开征求意见。
《征求意见稿》拟允许融资融券合约合理展期，放宽专业机构投资者参与条件，并规定证券公司融资融券的金额不得
超过其净资本的4倍等。《征求意见稿》进⼀步明确参与融资融券业务客户的最低证券资产要求，在原第十⼀条中增加
规定，证券公司不得向最近20个交易日日均证券类资产低于50万元的客户融资融券。对已低于50万元的客户，原有合
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5. 约可不作改变。此外，《征求意见稿》还明确了证券公司开展两融业务的六条底线，优化了融资融券客户担保物违约
处置标准和方式。（来源：中国证券监督管理委员会）
CSRC to Revise Administrative Measures for Margin Financing and Securities Lending Services of Securities
Firms
Recently, the China Securities Regulatory Commission ("CSRC") has revised the Administrative Measures for
Margin Financing and Securities Lending Services of Securities Firms, and promulgated the Administrative
Measures for Margin Financing and Securities Lending Services of Securities Firms (Draft for Comment) (the "Draft
for Comment") for seeking public comments prior to July 11, 2015.
The Draft for Comment intends to allow the reasonable extension of margin financing and securities lending
contracts and relax participation conditions of professional institutional investors, and stipulates that the amount of
margin financing and securities lending of a securities firm shall not exceed four times the net capital thereof. The
Draft for Comment further specifies the minimum securities asset requirement for customers of margin financing
and securities lending services, and adds a provision in original Article 11: any securities firm shall not provide
margin financing and securities lending services for a customer whose average daily securities assets in the recent
20 trading days amount to below CNY500,000. Regarding any customer with the said amount below CNY500,000,
no change in the original contract is required. Additionally, the Draft for Comment also defines six base lines for
securities firms to conduct margin financing and securities lending services, and optimizes the standards and
methods of disposal of breach of contract for collaterals of margin financing and securities lending customers.
(Source: www.chinalaw.gov.cn)
中华⼈民共和国环境保护税法公开征求意见
近日，国务院法制办发布《中华⼈民共和国环境保护税法（征求意见稿）》（下称“征求意见稿”），意见反馈截止
至2015年7月9日。
根据征求意见稿，环境保护税的纳税⼈，为在中华⼈民共和国领域以及管辖的其他海域，直接向环境排放应税污染物
的企业事业单位和其他生产经营者。征求意见稿规定的税额标准与现行排污费的征收标准基本⼀致。其中，对超标、
超总量排放污染物的，加倍征收环保税；对依照环境保护税法规定征收环保税的，不再征收排污费。同时，征求意见
稿明确，环保税的征税对象分为⼤气污染物、水污染物、固体废物和噪声等四类，具体税目按照税目税额表的规定
执行。此外，征求意见稿还明确了免征和减半征收环保税的情形。（来源：国务院法制办公室）
Comments Sought for Law on Environmental Protection Tax
Recently, the Legislative Affairs Office of the State Council has promulgated the Law of the People's Republic of
China on Environmental Protection Tax (Draft for Comment) (the "Draft for Comment"). The period for feedback will
end on July 9, 2015.
According to the Draft for Comment, the taxpayers of environmental protection tax are enterprises, public
institutions and other producers and operators directly discharging taxable pollutants within the territory of the
People's Republic of China and other sea areas within the jurisdiction of the People's Republic of China. Tax
standards stipulated in the Draft for Comment are basically consistent with the prevailing collection standards of
pollutant discharge fees. In particular, if any taxpayer discharges pollutants beyond standards and total quantity,
the environmental protection tax will be doubled; if the environmental protection tax is levied on a taxpayer in
accordance with the Law on Environmental Protection Tax, pollutant discharge fees will not be levied on the said
taxpayer any more. Meanwhile, the Draft for Comment specifies that objects of the environmental protection tax
are classified into four categories, namely atmospheric pollutants, water pollutants, solid waste and noises, with
specific tax items subject to provisions in the table of tax items and tax amounts. In addition, the Draft for Comment
sets out the circumstances under which the environmental protection tax can be exempted and halved. (Source:
www.chinalaw.gov.cn)
广电总局就修订《互联网等信息网络传播视听节目管理办法》征求意见
国家新闻出版广电总局日前发布《互联网等信息网络传播视听节目管理办法（修订征求意见稿）》，于2015年6月30
日前公开征求意见。
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6. 《征求意见稿》对网络广播电视服务单位的设立、网络广播电视服务规范等提出了具体要求。其中，申请从事IP电
视（IPTV）、手机电视、互联网电视内容服务的，应当是经国务院新闻出版广电行政部门批准设立的地（市）级以上
广播电视播出机构和中央新闻单位。《征求意见稿》强调，网络广播电视服务单位不得转播非法的广播电视节目，不
得链接、聚合、集成未取得网络广播电视内容服务许可的单位开办的节目。此外，未取得许可证擅自从事网络广播电
视服务的，由县级以上新闻出版广电行政部门予以警告、责令改正，可并处3万元以下罚款。（来源：国家新闻出版广
电总局）
Comments Sought for Revised Administrative Measures for Communication of Audio-visual Programs
through Internet or Other Information Networks
The State Administration of Press, Publication, Radio, Film and Television has recently promulgated the
Administrative Measures for the Communication of Audio-visual Programs through the Internet or Other Information
Networks (Revised Draft for Comment) (the "Draft for Comment"). The period for seeking public comments will end
on June 30, 2015.
The Draft for Comment puts forward specific requirements for the establishment of network radio and television
("TV") service entities, network radio and TV service specifications and so on. In particular, only the radio and TV
broadcasters and central news entities at the prefecture (city) level or above established upon approval of the
administrative department of press, publication, radio, film and TV under the State Council can apply for engaging
in IPTV, mobile TV and Internet TV content services. The Draft for Comment stresses that no network radio and TV
service entity shall relay any illegal radio and TV programs, or link, aggregate or integrate any programs opened by
any entity without a network radio and TV content service license. Besides, where any entity without a license is
arbitrarily engaged in network radio and TV services, the administrative department of press, publication, radio,
film and TV at the county level or above will give it a warning and order it to make corrections, and may impose a
fine not more than CNY30,000 upon it concurrently. (Source: www.chinalaw.gov.cn)
广东、天津、福建自贸区有关进⼝税收政策明确
近日，财政部等三部门下发《关于中国（广东）自由贸易试验区有关进⼝税收政策的通知》、《关于中国（天津）自
由贸易试验区有关进⼝税收政策的通知》、《关于中国（福建）自由贸易试验区有关进⼝税收政策的通知》（以下统
称《通知》），自自贸试验区挂牌成立之日起执行。
根据上述《通知》，上海自贸区已经试点的进⼝税收政策原则上可在广东、天津、福建自贸区进行试点；选择性征收
关税政策在广东、天津、福建自贸区内的海关特殊监管区域进行试点，即对设在自贸试验区海关特殊监管区域内的企
业生产、加⼯并经“⼆线”销往内地的货物照章征收进⼝环节增值税、消费税，根据企业申请，试行对该内销货物按其对
应进⼝料件或按实际报验状态征收关税的政策；等等。（来源：财政部）
Import Tax Policies for Three Free Trade Zones Specified
Recently, three departments including the Ministry of Finance have issued the Circular on Relevant Import Tax
Policies for China (Guangdong) Pilot Free Trade Zone, the Circular on Relevant Import Tax Policies for China
(Tianjin) Pilot Free Trade Zone and the Circular on Relevant Import Tax Policies for China (Fujian) Pilot Free
Trade Zone (the "Circulars" collectively), for implementation as of the date of establishment of the pilot free trade
zones.
According to the Circulars, import tax policies that have been conducted tentatively in China (Shanghai) Pilot Free
Trade Zone may, in principle, be promoted to China (Guangdong) Pilot Free Trade Zone, China (Tianjin) Pilot Free
Trade Zone and China (Fujian) Pilot Free Trade Zone ("Zones" collectively); and selective tariff collection policies
will be carried out tentatively in special customs supervision areas of the Zones, that is, for goods produced and
processed and sold to the mainland through the "second-line" by enterprises established in special customs
supervision areas of the Zones, the value-added tax and consumption tax in import links will be collected in
accordance with the regulations, and according to the application of enterprises, these goods for domestic sale will
be subject to the pilot policy of collecting tariffs according to their corresponding imported materials or actual
condition of application for inspection. (Source: www.mof.gov.cn)
国税总局发文明确资产（股权）划转企业所得税征管问题
日前，国税总局发布《关于资产（股权）划转企业所得税征管问题的公告》（下称《公告》），适用于2014年度及以
后年度企业所得税汇算清缴。
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7. 根据《公告》，四类集团内居民企业之间按照账面净值划转股权或资产的行为，暂不确认股权或资产转让所得，享受
递延纳税优惠政策，包括母公司向⼦公司、⼦公司向母公司以及⼦公司之间等四种情形的股权或资产划转。同时，《
公告》将对股权、资产划转设置事先核准，改为在企业所得税年度汇算清缴时报送申报表和相关资料。此外，《公告
》明确，被划转股权或资产在⼀定时间内实质性经营活动发生改变的，应追回企业已享受的优惠待遇。（来源：国税
总局）
Issues on Levy and Administration of Corporate Income Tax on Assets (Equity) Transfer Defined
Recently, the State Administration of Taxation has promulgated the Announcement on Issues concerning the Levy
and Administration of Corporate Income Tax on Assets (Equity) Transfer (the "Announcement"), which shall apply
to the final settlement of corporate income tax for the year of 2014 and the subsequent years.
According to the Announcement, as for the transfer of equity or assets among resident enterprises within the four
types of groups (including the transfer of equity or assets between the parent company and subsidiaries and
among subsidiaries) at net book value, the gains from the transfer of equity or assets shall temporarily not be
recognized and shall be subject to the preferential policy of deferred tax payment. At the same time, the
Announcement replaces the ex ante approval for the transfer of equity or assets with the submission of an
application form and the relevant materials upon an annual final settlement of corporate income tax. Besides, the
Announcement defines that if the substantive business activities relating to the equity or assets transferred are
changed within a certain time limit, the preferential treatment that has been enjoyed by the enterprises shall be
recovered. (Source: www.chinatax.gov.cn)
新闻和交易
⼀公司董事长诉“东家”董事会议程序违法
⼀公司董事长诉“东家”董事会议程序违法
近日，湖北省武汉市洪⼭区⼈民法院审理了⼀起董事长起诉所在公司的民事纠纷案。此案原告是湖北武汉紫菘房地产
建筑集团股份有限公司董事长、法定代表⼈朱明生，被告是紫菘集团及5名董事。
2015年4月23日，朱明生向洪⼭区⼈民法院提交诉状。洪⼭区法院于当天立案受理，依法适用简易程序进行审理。判
决书显示，朱明生在诉状中称，4月17日，在没有发出任何会议通知的前提下，紫菘集团召开仅有5名董事即被告张某
、陈某、谢某等⼈参加的董事会，并形成专题会议纪要，作出罢免朱明生董事长职务、公司财务收支由董事会和监事
会联合⼩组主持、2015年5月6日召开股东⼤会的决议。
朱明生向法院诉请，根据《公司法》及紫菘集团公司章程，上述董事会的召开违反法定程序，请求法院依法撤销该专
题会议所形成的决议，并由紫菘集团承担此案全部诉讼费用。
5月22日，洪⼭区法院公开开庭审理此案。法院审理查明，今年4月，紫菘集团部分股东向原告朱明生及其他董事要求
召开公司股东⼤会，讨论公司年度股东分红方案；当月17日，公司部分股东再次到公司，要求尽快召开公司股东⼤会
，因原告朱明生当日在外办事不在公司，⼀股东便打电话给原告，原告因故未能接电话。在原告不在公司的情况下，
公司其他董事、全体监事及部分股东在公司召开了专题会议，并形成决议：免去原告朱明生的公司董事长职务；2015
年5月6日召开公司股东⼤会，选举新⼀届公司董事会及监事会。
洪⼭区⼈民法院审理后认为，被告紫菘集团2015年4月17日专题会议，从名称上看是专题会议，但参加会议的⼈员是
除原告朱明生之外的全体董事和监事，作出的决议内容属于公司董事会职权范围，故该专题会议决议应为公司董事会
决议。根据公司法及被告紫菘集团公司章程规定，公司董事会由董事长负责召集并主持，董事长不能履行或不履行职
务的，由半数以上董事推荐的董事履行职务，董事会应于会议召开十日前通知全体董事，董事会召开临时会议，可以
另定通知方式和通知时限。
据此，法院认为，被告紫菘集团2015年4月17日召开的董事会议，在通知没有到达原告朱明生的情形下召开并形成
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18. <<<部分全文如上
<<<部分全文如上
2. 裁决及理由
仲裁庭认为，专业机构出具的专项审计报告肯定了A公司2012年8月至2013年2月利润预测表的合理性，认定了如果A
公司目前不解除⼀部分剩余劳动⼒，将会导致将来数月的⼤额亏损。
......
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案例解析
How to Understand "Material Change of Objective Circumstance"
Lucy Lu Lexina Li King & Wood Mallesons' Labor Group
There were increasing labor disputes arising from the termination of employment contract by the employer on the
basis of material change of objective circumstance in recent time, which caused many controversies about how to
apply this clause in practice. We reviewed the following case happened in Suzhou, Jiangsu Province and would
like to discuss the application of this clause on the basis of the judgment of this case.
1. Summary of the Case
(1) Background
Mr. Ding entered into an open-ended employment contract with an electronic technology company addressed in
Suzhou (hereinafter as "Company A)") on 2001, which had been duly performed. From 2012, the order quantity of
Company A decreased drastically, which resulted in the serious condition of personnel redundancy and the lower
profitability. Under such circumstance, Company A held a board meeting on June 26, 2012 and made an important
resolution to adjust its business structure to deal with dramatic change of market situation and operation condition.
In the meantime, Company A also would like to make a settlement of its employees who were influenced by the
adjustment of the business structure according to the laws. After discussing with the trade union and obtaining its
written approval, Company A tried to negotiate with Mr. Ding to terminate his employment contract. However, it was
turned down by the employee. In early August, Company A renegotiated with Mr. Ding regarding adjustment of his
position, which was still turned down by Mr. Ding. On August 8, 2012, Company A unilaterally terminated the
employment contract with Mr. Ding according to article 40.3 of the Employment Contract, which stipulates the
situation of "Material Change of Objective Circumstance" and paid him economic compensation and one month's
salary in lieu of written notice.
Mr. Ding was not satisfied with the termination decision made by Company A and filed a labor arbitration claiming
for the compensation for illegal termination, as he thought the reason of termination is invalid, which shall be
deemed as illegal termination of employment contract. After the labor arbitration and the first instance of litigation,
Company A finally got effective judgment.
(2) Judgment and Reason
The Arbitration Committee held that, the special auditor's report issued by professional institute confirmed the
reasonableness of Company A's profit prediction statement from August of 2012 to February of 2013.
......
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金杜劳动法专栏
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