1. 六部门规范职业学校校企合作
《职业学校校企合作促进办法》日前由教育部、发改委、工信部、财政部、人社部、国税总局等部门联合印发。
《办法》规定了校企合作组织形式、主体资质、合作形式、各方权责、协议内容、过程管理等内容，明确了职业学校和企业可以结合实际在人才培养、技术创新、就业创业、社会服务、文化传承等方面，开展7种形式合作，提出了政府和社会资本合作、购买服务、落实财税用地、职业教育集团以及支持产教融合型企业试点、促进教师和企业人员双向流动、保护学生权益、建设服务体系等具体措施，规定了教育和相关部门的监督检查职责和违法行为的惩处机制等内容。
1. Six Departments Regulate School-Enterprise Cooperation of Vocational Schools
In February, the Ministry of Education, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance, the Ministry of Human Resources and Social Security, and the State Administration of Taxation jointly issued the Measures for Promoting the School-Enterprise Cooperation of Vocational Schools.
The Measures provide for the organizational forms, eligibility of the parties, cooperation forms, rights and responsibilities of each party, contents of agreement, and process management of school-enterprise cooperation; specify seven forms of cooperation that may be conducted by vocational schools and enterprises based on the actual circumstances in the fields of talent training, technology innovation, employment and entrepreneurship, social services, and cultural inheritance; put forward concrete measures such as public-private partnership, purchase of services, implementation of fiscal, tax, and land use policies, formation of vocational education groups, support of pilot programs of production-education integrated enterprises, promotion of two-way movement of teachers and employees of businesses, protection of students’ rights and interests, and development of service systems; and provide for the supervisory inspection duties of educational and related departments and the punishment mechanism for illegal acts.
2. 最高法发布行政诉讼法司法解释
近日《最高人民法院关于适用〈中华人民共和国行政诉讼法〉的解释》发布。
《行诉解释》全文分为13个部分，共163条。《行诉解释》明确行政诉讼受案范围边界，既要解决“立案难”痼疾，又要防止滥诉现象，增加规定了下列5种不可诉的行为：不产生外部法律效力的行为，过程性行为，协助执行行为，内部层级监督行为，信访办理行为。
《行诉解释》明确应当出庭应诉的情形，即涉及重大公共利益、社会高度关注或者可能引发群体性事件等案件以及人民法院书面建议行政机关负责人出庭的案件，被诉行政机关负责人应当出庭。
2. SPC Issues Judicial Interpretation of Administrative Litigation Law
Recently, the Interpretation of the Supreme People’s Court on the Application of the Administrative Litigation Law was issued.
With a total of 163 Articles in 13 parts, the Interpretation clarifies the scope of administrative lawsuits accepted, aiming to not only solve the longstanding difficulty in filing such lawsuits but also prevent abuse of the procedure. Five kinds of agency actions not subject to judicial review are added: actions without external legal effects, actions in process, actions to assist in enforcement, internal hierarchical supervision actions, and actions to handle public complaints.
The Interpretation specifies the circumstances requiring heads of agencies to appear in court: in a case involving any significant public interest, attracting wide public attention, or possibly leading to a crowd event, among others, or in a case where the people's court recommends in writing that the head of the administrative agency being sued appear in court, the head of the administrative department should appear in court.
3. 最高法明确海洋自然资源与生态环境损失赔偿范围
最高法《关于审理海洋自然资源与生态环境损害赔偿纠纷案件若干问题的规定》公布，自1月15日起施行。
规定表示，海洋自然资源与生态环境损失赔偿范围包括：预防措施费用，即为减轻或者防止海洋环境污染、生态恶化、自然资源减少所采取合理应急处置措施而发生的费用；恢复费用，即采取或者将要采取措施恢复或者部分恢复受损害海洋自然资源与生态环境功能所需费用；恢复期间损失，即受损害的海洋自然资源与生态环境功能部分或者完全恢复前的海洋自然资源损失、生态环境服务功能损失；调查评估费用，即调查、勘查、监测污染区域和评估污染等损害风险与实际损害所发生的费用。
3. SPC Clarifies the Scope of Damages for Harm to Marine Natural Resources, Ecology and Environment
The Supreme People’s Court (SPC) issued the Provisions on Several Issues concerning the Trial of Cases Involving Damages for Harm to Marine Natural Resources, Ecology and Environment, effective from January 15. 2018.
The Provisions state that the scope of damages for harm to marine natural resources, ecology and environment includes: preventive measure costs, occurring in taking reasonable emergency response measures to reduce or prevent marine environment pollution, ecological deterioration, and reduction of natural resources; restoration costs, necessary for taking or prospectively taking measures to restore fully or partially the functions of the harmed marine natural resources, ecology and environment; loss during the restoration period, that is, the loss of marine natural resources and the loss of ecological and environmental service functions before their partial or full restoration; and investigation and assessment costs, that is, costs of investigating, surveying, and monitoring polluted areas and assessing pollution and other risks of harm and actual harm.
4. 两部门出台税收支持政策降低企业境外所得税负
财政部、税务总局近日联合印发《关于完善企业境外所得税收抵免政策问题的通知》，自2017年1月1日执行。
《通知》明确在现行分国（地区）别不分项抵免方法的基础上，增加不分国（地区）别不分项的综合抵免方法，并适当扩大抵免层级，进一步促进利用外资与对外投资相结合。《通知》赋予纳税人选择权，对境外投资所得可自行选择综合抵免法或分国抵免法，但一经选择，5年内不得改变。为更好地鼓励中国企业“走出去”获取境外资源、市场、技术等关键要素，《通知》将抵免层级由三层扩大至五层。
4. Two Departments Issue Tax Support Policy to Reduce Overseas Income Tax Burden of Enterprises
Recently, the Ministry of Finance and the State Administration of Taxation jointly issued the Notice on Issues concerning Improving the Tax Credit Policy for Overseas Income of Enterprises, effective from January 1, 2017.
The Notice adds a comprehensive tax credit method, which is neither by country (region) nor by itemization, as opposed to the current tax credit method, which is by country (region) but not by itemization, and also appropriately increases the tax credit layers to further promote the combination of using foreign capital with making outbound investment. According to the Notice, taxpayers may choose either the comprehensive tax credit method or the “by country” tax credit method, and may not change it during a period of five years once it is chosen. In order to further encourage Chinese enterprises to “go global” to obtain overseas resources, markets, technologies, and other key elements, the Notice increases the tax credit layers from three to five.
5. 《司法行政机关财务管理办法》发布
近日，财政部、司法部联合印发了《司法行政机关财务管理办法》。
《办法》从预算管理、预算收入管理、预算支出管理、结转和结余管理、资产管理、负债管理，决算报告、财务报告和财务分析，内部控制、财务机构和财务人员、财务监督等10个方面，对司法行政机关财务管理工作进行了统一和规范。
5. Measures for the Financial Management of Justice Administrative Agencies Issued
In January 2018, the Ministry of Finance and the Ministry of Justice jointly issued the Measures for the Financial Management of Justice Administrative Agencies.
The Measures unify and regulate the financial management work of justice administrative agencies in terms of budgetary management, budgetary revenue management, budgetary expenditure management, carryover and surplus management, asset management, liability management, final accounting reports, financial reporting and financial analysis, internal controls, financial departments and financial personnel, and financial supervision.
6. 《关于依法严厉打击黑恶势力违法犯罪的通告》发布
2月5日，最高人民法院、最高人民检察院、公安部、司法部联合发布《关于依法严厉打击黑恶势力违法犯罪的通告》，自发布之日起施行。
《通告》指出凡是实施黑恶势力违法犯罪以及包庇、纵容黑社会性质组织的人员，必须立即停止一切违法犯罪活动。自本通告发布之日起至2018年3月1日，主动投案自首、如实供述自己罪行的，可以依法从轻或者减轻处罚。在此规定期限内拒不投案自首、继续为非作恶的，将依法从严惩处。对于为黑恶势力违法犯罪人员充当“保护伞”的国家机关工作人员，将坚决依法依纪查处，不管涉及谁，都要一查到底、绝不姑息。
6. Notice Issued to Severely Crack Down on Crime Syndicates
On February 5, 2018, the Supreme People’s Court, the Supreme People’s Procuratorate, the Ministry of Public Security, and the Ministry of Justice jointly issued the Notice on Severely Cracking Down on Illegal and Criminal Acts of Crime Syndicates, effective from the date of issuance.
According to the Notice, members of crime syndicates who commit illegal and criminal acts and persons harboring or conniving with organizations of a gangland nature should immediately stop all illegal and criminal activities. From the date of issuance of the Notice to March 1, 2018, those voluntarily surrendering themselves and truthfully confessing to their crimes may be given lighter or mitigated penalties. Those refusing to voluntarily surrender themselves and continuing to commit illegal and criminal acts during the specified period will be gravely punished according to the law. State employees who act as “umbrellas” for such offenders should be investigated and punished without exception according to the law and discipline, and whoever is involved must be fully held accountable.
