社会保障与损害赔偿是维护劳动者权益的有效组合拳
现阶段,我国劳动者在劳动过程中常发生工伤事故,事故发生后,受害者虽然可以依据《工伤保险条例》获得工伤保险金,但受害者实际损失往往超过该款项,当工伤保险金明显不足以赔偿受害人实际损失时是否可适用《最高人民法院关于审理人身损害赔偿案件适用法律若干问题的解释》(以下简称解释)来主张损失差额赔偿,对此,用人单位与劳动者常发生争议,法律也未明确规定。笔者认为社会保障与损害赔偿是维护劳动者权益的有效组合拳,即当工伤保险金明显不足以赔偿受害人实际损失且用人单位存有过错时,法院可以适用《解释》确认受害人的差额损失,本文所称社会保障是指工伤保险,又称职业伤害保险或工伤赔偿,即劳动者因工伤致残或死亡,造成暂行或永久丧失劳动能力时,劳动者及其家属有权根据法律从国家或者社会获得物质帮助的社会保险制度。损害赔偿是指劳动者因工伤致残或死亡,造成暂行或永久丧失劳动能力,而工伤保险金与实际损失存有明显差距时,劳动者及其家属有权依照《解释》向用人单位主张差额赔偿。
一、社会保障是维护劳动者权益的基础,工伤保险救济是提起民事侵权救济的前置程序。
(一)从工伤保险的性质来看。工伤保险是通过立法强制征收保险费,建立工伤保险基金,实行统一支付管理,社会保险机构进行互助调剂达到共担风险的目的的制度,是社会保险制度中的重要组成部分,具有强烈的社会法功能,也就是通过课加用人单位缴纳一定的保险费,由工伤保险基金来承担的救济模式,使受到职业伤害的劳动者及时获得医疗救治、生活保障、经济补偿和职业康复。只要用人单位已向工伤保险机构交纳了工伤保险经费,当发生工伤后,工伤劳动者就有权向工伤保险机构请求工伤保险待遇,而工伤保险机构也有义务支付工伤保险补偿费,也就是说工伤保险既是国家对劳动者履行的社会责任,也是劳动者应该享受的基本权利。政府通过工伤保险制度的推行,为受害者及其家庭提供得以在未来维持基本生存条件的保障。并且工伤保险有着赔偿迅速、及时,也无须通过诉讼,具有稳定性、可靠性的特点,方便工伤者的请求权的实现。因此,社会保障是维护劳动者权益的基础。
(二)从工伤保险的归责原则来看。工伤保险实行无过错责任原则,在用人单位无过错的工伤事故中,现行法律救济模式对劳动者是有利的,因为依照工伤保险赔偿的要求,劳动者无须举证用人单位存在过错,只需证明自己是因工受伤即可获得工伤保险赔偿,补偿受害人的损害,不考虑损害的原因和侵权责任,因此劳动者因工受伤的,不存在一般意义上过错责任分担问题,而是讲免责范围,不属于免责条款的都属于赔偿范围。故实行工伤保险救济前置程序有利于维护劳动者的合法权益。
二、损害赔偿是维护劳动者权益的有力补充。
(一)从工伤保险制度落实上来看。由于有的用人单位根本就没有为劳动者参加工伤保险统筹,致使劳动者在工伤事故发生后,依据工伤保险赔偿制度实际无法获得应有的赔偿。同时,工伤保险赔偿标准相对于人身损害赔偿标准明显过低,实际上往往无法真正弥补劳动者因工致伤所受的全部损害。依据我国现行法律规定,在人身损害赔偿案件中实行的是全部赔偿的法律原则,即对包括精神损害在内的全部损害予以足额赔偿,目的在于补偿受害人因侵权损害而遭受的全部实际损害。而《工伤保险条例》规定的工伤保险赔偿项目明显没有人身损害赔偿的赔偿项目规定得那么全面,如不得主张精神损害赔偿,不符合工伤保险诊疗项目目录、工伤保险药品目录、工伤保险住院服务标准的医疗费用不予赔偿,某些情形下,因工伤遭受的间接损失不能得到全部支持等。另外,在明确规定应予赔偿的项目中,工伤保险的赔偿标准也明显低于人身损害的赔偿标准。在实践中,某些工伤保险经办机构在操作时,对现有的赔偿项目还自行规定一定的上限标准,往往导致对超出标准的部分只能由劳动者自行承担的结果。因此适用《解释》具有重要的现实意义。
(二)从我国实践来看。我国的工伤保险制度刚刚起步,且只处在个别地域范围内进行试点工作,所以,在工伤保险制度完全不成熟的情况下,以《工伤保险条例》排除民事赔偿的适用很难保证受害人的权益;所以,可对《解释》第十二条第一款进行扩展解释,即出现工伤情况下,受害人不能直接向用人单位要求民事损害赔偿,但在工伤保险金与损害损失有很大差额情况下,在获得工伤保险金后,可以请求单位补足差额,这样可使工伤保险立法既能适应国际立法的趋势,也能与中国现有国情相匹配,使其既能发挥工伤保险制度的社会功能,又能充分保护劳动阶层的权益。
(三)从可行性上分析。《解释》的第十二条还存在扩张解释的空间,可以通过进一步解释使侵权赔偿责任作为工伤保险的补充。从文意角度解释该条,法院告知参加工伤保险统筹的用人单位的劳动者或其家属按《工伤保险条例》的规定处理这种竞合的案件(用人单位存有过错的工伤事故中),可以扩张解释为,工伤条例的适用是进一步进行民事救济的前置条件,即劳动者或其家属首先主张工伤保险的补偿,如果工伤保险补偿未能完全达到救济劳动者目的时,劳动者或其家属可以继续向单位主张民事赔偿。因为在劳动者获得工伤补偿后,用人单位就只需要在差额范围内予以赔偿,其赔偿责任已经大大降低,已经达到了规避市场风险的目的,并没有损害用人单位的利益。
总之,工伤保险是劳动者的主要和首要的赔偿机制,人身损害赔偿责任居次要地位,仅是对工伤保险赔偿不足的补充。为了更好的维护劳动者的合法权益,应把工伤保险与侵权损害赔偿有机结合。
湖南省津市市人民法院田凌
对侨资企业、外资企业、中外合资经营企业外汇管理施行细则(附英文)
国家外管局
对侨资企业、外资企业、中外合资经营企业外汇管理施行细则(附英文)
一九八三年七月十九日国务院批准
一、为贯彻执行《中华人民共和国外汇管理暂行条例》第五章的规定,特制定本细则。
二、《中华人民共和国外汇管理暂行条例》第五章所称侨资企业,是指在中国境内注册登记,独立经营或者同国内企业合作生产、合作经营的华侨或港澳同胞资本的公司、企业和其他经济组织;外资企业,是指在中国境内注册登记,独立经营或者同中国企业合作生产、合作经营的外国资本的公司、企业和其他经济组织;中外合资经营企业,是指华侨或港澳同胞资本的或外国资本的公司、企业和其他经济组织或个人,在中国境内同中国的公司、企业或其他经济组织共同举办、合资经营的企业。
三、侨资企业、外资企业、中外合资经营企业的一切外汇收付,必须遵照《中华人民共和国外汇管理暂行条例》和本细则的规定办理。
四、侨资企业、外资企业、中外合资经营企业,应在中国境内的中国银行或者经国家外汇管理局或其分局批准的其他银行开立人民币存款帐户和外汇存款帐户,由开户银行监督收付。在申请开户时,应交验中华人民共和国工商行政管理局发给的营业执照。
五、在中国从事合作开采海洋石油资源的外资企业,其独自承担的勘探资金和合作开发、合作生产的资金,准许存放在经中方同意的外国或者港澳地区的银行。
六、除本细则第五条规定者外,侨资企业、外资企业、中外合资经营企业,如需在外国或者港澳地区开立外汇存款帐户,必须向国家外汇管理局或其分局申请批准。经批准在外国或港澳地区开立外汇存款帐户者,须于每季度终了后三十天内向国家外汇管理局或其分局报告外汇存款帐户的收付情况。
七、按本细则第四条规定在中国境内的银行开立外汇存款帐户者,一切外汇收入都必须存入其外汇存款帐户,其正常业务的外汇支出,可以从其外汇存款帐户中支付。
八、在中国从事合作开采海洋石油资源的外资企业,为执行合同规定的石油作业,可以在中国境外直接向其外籍职工、外国承包者和供应商支付工资、薪金、采购物品货款和各项劳务、服务费用。外籍职工、外国承包者在中国境内取得的收入,应当按照中华人民共和国税法规定缴纳税款。
九、侨资企业、外资企业、中外合资经营企业必须按期向国家外汇管理局或其分局报送下列报表,并附详细文字说明。
1.每年三月三十一日前报送上年十二月三十一日的资产负债表、上年度损益计算书和外汇收支报告表;随附在中华人民共和国登记注册的会计师的查帐报告。
2.每年十二月一日以前报送下年度外汇收支预算表(遇有修改,应随时补报)。
国家外汇管理局或其分局有权要求侨资企业、外资企业、中外合资经营企业提供有关外汇业务的情况并检查其外汇收支情况。
十、侨资企业、外资企业、中外合资经营企业必须按照国家外汇管理局公布的外汇牌价办理外汇兑换;企业的产品出口可按中国进出口贸易结汇的有关规定办理。
十一、侨资企业、外资企业、中外合资经营企业出口所得的外汇,除经国家外汇管理局或其分局批准者外,应调回存入开户银行帐户,并办理出口外汇核销手续。
十二、侨资企业、外资企业、中外合资经营企业与中国境内的机关、企业(包括侨资企业、外资企业、中外合资经营企业)或者个人之间的结算,除下列情况外,都应当使用人民币。
1.生产的产品如系中国需要进口的商品,售给中国经营外贸业务的单位或者其他企业,经中国外贸主管机关批准,供需双方商定,可参照国际市场价格,以外币计价、结算。
2.因生产需要购买中国经营外贸业务单位经营的出口商品和进口商品,经中国外贸主管机关批准,供需双方商定,可参照国际市场价格,以外币计价、结算。
3.同中国建筑单位签订建筑合同,经国家外汇管理局或其分局批准,可以外币计价、结算。
4.根据国务院规定,或者经国家外汇管理局或其分局批准,可以外币计价、结算的其他项目。
凡经批准以外币计价、结算者,均可通过其外汇存款帐户办理收付。
十三、侨资企业、外资企业、中外合资经营企业的华侨投资者或者外国投资者依法纳税后的纯利润和其它正当收益,可以向开户银行申请,汇出境外,从其外汇存款帐户中支付。申请时,应提交企业董事会或相当于董事会的权力机构的分配利润的决议书、纳税凭证以及载有收益分配条款的合同。
侨资企业、外资企业、中外合资经营企业的华侨投资者或者外国投资者,如要将外汇资本转移到中国境外,须向国家外汇管理局或其分局申请,从企业的外汇存款帐户中支付汇出。
十四、在中国从事合作开采海洋石油、煤炭等资源和从事其他合作、合资经营的侨资企业、外资企业、中外合资经营企业,按照中外双方合同规定用产品回收资本和分配利润的,华侨投资者或者外国投资者提取和拥有的其份额内的产品可以运出,但必须汇回应在中华人民共和国缴纳的税款和其他应付的款项。如在中国境内出售,应当按照本细则第十二条的规定办理;其销售所得的外汇,在缴纳税款和其他应付的款项后可以汇出。
十五、侨资企业、外资企业、中外合资经营企业中的外籍职工或港澳职工的工资和其他正当收益,依法纳税后可以汇出,汇出金额超过百分之五十的比例时,可以向国家外汇管理局或其分局申请,汇出外汇均从其企业的外汇存款帐户中支付。
十六、侨资企业、外资企业、中外合资经营企业,经批准在外国或港澳地区设立的分支机构或办事机构,其所需外汇经费,经国家外汇管理局或其分局批准,可以按期从其外汇存款帐户中支付汇出。
十七、侨资企业、外资企业、中外合资经营企业可以直接向外国或港澳地区的银行或企业借入外汇资金,但是应报国家外汇管理局或其分局备案。
十八、依法停业的侨资企业、外资企业和中外合资经营企业,应当在中国财政、税务和外汇管理机关的共同监督下,按期清理。华侨投资者或外国投资者,应对其在中国境内的未了税务债务事项负责。清理结束后,华侨投资者或外国投资者所有的或所分得的资金,如要求汇出境外,可以向国家外汇管理局或其分局申请,从原企业的外汇存款帐户中支付汇出。
十九、在中国境内设立的侨资银行、外资银行、中外合资银行和其他金融机构,其外汇收支的管理办法由国家外汇管理局另行规定。
二十、本细则经国务院批准,由国家外汇管理局发布施行。(附英文)
RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL REGULA-TIONS RELATING TO ENTERPRISES WITH OVERSEAS CHINESE CAPITAL, FOREIGN-CAPITAL ENTERPRISES AND CHINESE-FOREIGN EQUITY JOINT VENTURES
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL REGULA-
TIONS RELATING TO ENTERPRISES WITH OVERSEAS CHINESE CAPITAL, FOREIGN-
CAPITAL ENTERPRISES AND CHINESE-FOREIGN EQUITY JOINT VENTURES
(Approved by the State Council of the People's Republic of China
on July 19, 1983 and promulgated by the State Administration of Foreign
Exchange Control on August 1, 1983)
Article 1
These Rules are formulated for implementing the provisions of Chapter V of
the Interim Regulations on Foreign Exchange Control of the People's
Republic of China.
Article 2
In Chapter V of the Interim Regulations on Foreign Exchange Control of the
People's Republic of China, the term "enterprises with overseas Chinese
capital" refers to corporations, enterprises or other economic entities
registered in China with overseas Chinese capital or capital of
compatriots in the Hongkong and Macao regions, and managed independently
or jointly with Chinese enterprises; the term "foreign-capital
enterprises" refers to corporations, enterprises or other economic
entities registered in China with foreign capital, and managed
independently or jointly with Chinese enterprises; the term "Chinese-
foreign equity joint ventures" refers to enterprises jointly established,
owned and run in China by corporations, enterprises, other economic
entities or individuals with overseas Chinese capital, capital of
compatriots in the Hongkong and Macao regions or foreign capital and
Chinese corporations, enterprises or other economic entities.
Article 3
For all foreign exchange receipts and payments, enterprises with overseas
Chinese capital, foreign-capital enterprises and Chinese-foreign equity
joint ventures must act in accordance with the provisions in the Interim
Regulations on Foreign Exchange Control of the People's Republic of China
as well as these Rules.
Article 4
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures shall open Renminbi deposit accounts
and foreign exchange deposit accounts in China with the Bank of China or
its branch banks or any other banks approved by the State Administration
of Foreign Exchange Control (SAFEC) or its branch offices, payments and
receipts in these accounts being subject to the supervision of the bank
with which the enterprises have established accounts. When applying for
the opening of the accounts, the enterprises shall submit for verification
their business licenses issued by the State Administration for Industry
and Commerce of the People's Republic of China.
Article 5
The exploration fund and the fund for cooperative development and
cooperative production provided unilaterally by a foreign-capital
enterprise engaged in cooperative exploitation of offshore petroleum
resources in China are permitted to be deposited with the agreement of the
Chinese side in a bank, of a foreign country or of the Hongkong or Macao
region.
Article 6
Should they find it necessary to open foreign exchange deposit accounts
with banks abroad or in the Hongkong and Macao regions other than the
accounts opened in accordance with Article 5 of these Rules, enterprises
with overseas Chinese capital, foreign-capital enterprises and Chinese-
foreign equity joint ventures shall apply to SAFEC or its branch offices
for approval. The enterprises concerned shall submit to SAFEC or its
branch offices quarterly statements of payments into and withdrawal from
such accounts within 30 days as of the end of each and every quarter.
Article 7
All foreign exchange receipts of enterprises maintaining foreign exchange
accounts with banks in China in accordance with Article 4 of these Rules,
must be deposited in the said accounts and all their foreign exchange
disbursements incurred in normal business operations can be effected
through these accounts.
Article 8
For the implementation of the petroleum operations specified in their
contracts, the foreign-capital enterprises engaged in cooperative
exploitation of offshore petroleum resources may pay directly outside
China wages, salaries, cost of procurements, various labour costs and
service charges to foreign workers and staff members, foreign
subcontractors and suppliers. The foreign workers and staff members and
foreign subcontractors shall pay taxes on their income derived from China
in accordance with the provisions of the tax law of the People's Republic
of China.
Article 9
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures shall submit within the prescribed
time limit to the SAFEC or its branch offices the following statements
with explanatory notes in detail:
(1) Balance sheet as of December 31 of the previous year, profit and loss
statement and statement of receipts and payments of foreign exchange for
the previous year shall be submitted before March 31 of each year, along
with audit reports by accountants registered in the People's Republic of
China.
(2) Budget of foreign exchange receipts and payments for the coming year
shall be submitted before December 1 of each year (subsequent amendments,
if any, shall be reported immediately).
The SAFEC and its branch offices are authorized to request the enterprises
with overseas Chinese capital, foreign-capital enterprises and Chinese-
foreign equity joint ventures to provide information about their business
activities involving foreign exchange, and to check on their foreign
exchange incomes and expenditures.
Article 10
Any currency conversion of enterprises with overseas Chinese capital,
foreign-capital enterprises and Chinese-foreign equity joint ventures must
be conducted according to the official rates of foreign exchange quoted by
the SAFEC; the export of the products of these enterprises may be dealt
with in accordance with the relevant provisions governing China's foreign
trade exchange conversions.
Article 11
Except where otherwise approved by the SAFEC or its branch offices, the
foreign exchange receipts realized from exports by the enterprises with
overseas Chinese capital, foreign-capital enterprises and Chinese-foreign
equity joint ventures shall be transferred back and credited to their
foreign exchange deposit accounts with banks in China and the enterprises
shall also go through the procedure of cancelling their commitments for
foreign exchange receipts from these exports.
Article 12
Renminbi shall be used in the settlement of accounts between enterprises
with overseas Chinese capital, foreign-capital enterprises or Chinese-
foreign equity joint ventures on the one hand, and agencies, enterprises
(including enterprises with overseas Chinese capital, foreign-capital
enterprises, Chinese-foreign equity joint ventures), or individuals in
China on the other, except in the following cases:
(1) For products manufactured by these enterprises and sold to Chinese
entities or enterprises engaged in foreign trade which would otherwise
have to import, foreign currencies may be used in pricing and in
settlement of accounts, provided that prior approval by Chinese foreign
trade authorities has been obtained and that agreement on this arrangement
has been reached between seller and buyer; the prices of the products may
be such as to be commensurate with those current in world markets.
(2) If enterprises with overseas Chinese capital, foreign-capital
enterprises and Chinese-foreign equity joint ventures purchase, for the
sake of production, the commodities to be exported or imported by Chinese
entities engaged in foreign trade, foreign currencies may be used in
pricing the said commodities with reference to those current in world
markets and in settlement of accounts, with prior approval of Chinese
foreign trade authorities and arrangement between seller and buyer.
(3) Foreign currencies may be used in pricing and in the settlement of
accounts related to construction work performed by Chinese construction
entities according to contracts, provided that prior approval from the
SAFEC or its branch offices has been obtained.
(4) Other items which can be priced and settled in foreign currencies are
prescribed by the State Council or approved by the SAFEC or its branch
offices.
For all transactions which can be priced and settled in foreign currencies
as approved, the receipts and payments may be made through foreign
exchange deposit accounts.
Article 13
Overseas Chinese investors of enterprises with overseas Chinese capital or
foreign investors of foreign-capital enterprises or of Chinese-foreign
equity joint ventures may apply to the banks with which they have opened
accounts for remitting abroad their profits as well as other justified
earnings after taxation, by debiting the foreign exchange deposit accounts
of the enterprise concerned. At the time of application, the investors
concerned shall submit for examination the written decision on profit
distribution adopted by the board of directors or by another organ of
power equivalent to the board of directors, documentary evidence showing
that all taxes have been duly paid as well as the contracts containing
stipulations with regard to the distribution of profits or earnings.
Overseas Chinese investors of enterprises with overseas Chinese capital or
foreign investors of foreign-capital enterprises or of Chinese-foreign
equity joint ventures shall apply to the SAFEC or its branch offices for
transferring their foreign exchange capital abroad by debiting the foreign
exchange deposit accounts of the enterprises concerned.
Article 14
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures engaged in cooperative exploitation
of such resources as offshore petroleum and coal, and in other contractual
or equity joint ventures, whose capital is to be recovered and profits to
be realized in kind as stipulated in their contracts, may transport out of
China the products as their shares of recovered capital and realized
profits, but such enterprises shall remit back the amount of tax to be
paid in the People's Republic of China as well as other required payments.
If the products are to be sold within China, the case shall be handled in
accordance with provisions of Article 12 of these Rules, and the foreign
exchange proceeds derived from these sales may be remitted out after
taxation and other required payments.
Article 15
Staff members and workers of foreign nationality and those from the
Hongkong and Macao regions employed by enterprises with overseas Chinese
capital, foreign-capital enterprises and Chinese-foreign equity joint
ventures may remit abroad their wages and other justified earnings, after
taxation according to law, and if the remittance exceeds 50% of their
wages and other earnings, they may apply to the SAFEC or its branch
offices. The amounts remitted shall all be debited to the foreign exchange
deposit accounts of the enterprises concerned.
Article 16
Foreign exchange expenses required in the normal business operations of
the branches or offices abroad or in the Hongkong and Macao regions set up
with the approval of competent authorities by enterprises with overseas
Chinese capital, foreign-capital enterprises and Chinese-foreign equity
joint ventures may be remitted to these branches or offices, debiting to
the foreign exchange deposit accounts of the enterprises concerned, with
the approval of the SAFEC or its branch offices.
Article 17
Enterprises with overseas Chinese capital, foreign-capital enterprises,
and Chinese-foreign equity joint ventures may borrow foreign exchange
directly from banks or enterprises of foreign countries or of the Hongkong
and Macao regions, but they must report such borrowing to the SAFEC or its
branch offices for the record.
Article 18
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures winding up operations in accordance
with legal procedures, shall carry out liquidation within the scheduled
period, under the joint supervision of China's finance, taxation and
foreign exchange control authorities. Overseas Chinese investors or
foreign investors shall be responsible for their taxes due and their
outstanding liabilities within China. After completion of the liquidation,
overseas Chinese investors and foreign investors may apply to the SAFEC or
its branch offices for remitting out the funds owned by or distributed to
them. And the remittance shall be debited to the foreign exchange accounts
of the liquidated enterprises.
Article 19
The measures to control foreign exchange receipts and payments of banks
with overseas Chinese capital, banks with foreign capital, Chinese-foreign
equity joint banks and other financial institutions shall be formulated by
the SAFEC separately.
Article 20
These Rules shall be promulgated and put into effect by the SAFEC upon
approval of the State Council.