Legislation roundup: E-commerce, individual income tax and soil contamination
September 05, 2018 | BY
Susan MokAn e-commerce platform operator may bear joint and several liability for sub-standard goods, foreign individuals may enjoy pre-tax deductions and a soil quality investigation is required for a change in land use.
TMT
PRC Electronic Commerce Law
If an E-commerce platform operator knows or ought to have known that the goods sold or services offered by a merchant on the platform do not satisfy the requirements of ensuring the safety of the person or property or otherwise infringe the lawful rights and interests of consumers and fails to take necessary measures, it shall, in accordance with the law, bear joint and several liability with the merchant on the platform.
Further reading
Tax
PRC Individual Income Tax Law (7th Revision)
For the wage or salary income of a non-tax-resident individual, the balance derived from subtracting expenses in the amount of Rmb5,000 from the monthly income amount is his/her taxable income.
For service remuneration income, author's remuneration income or income from royalties, the income amount received on each occasion is his/her taxable income.
Further reading
Environmental Protection
PRC Law for the Prevention and Treatment of Soil Contamination
Where the purpose is changed to housing, public administration or public service land, an investigation of the soil contamination situation shall be conducted in accordance with provisions before the change.
A lot that is listed in the construction land soil contamination risk control and rehabilitation directory may not be used as housing, public administration or public service land.
Further reading
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