法律英语 I 外企内部邮件沟通写作.doc
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1、仅供教学参考,并非法律建议。仅供教学参考,并非法律建议。 内部资料-培训专用,翻印必究1发件人发件人: Zhang, Alex 发送时间发送时间: 收件人收件人: Zheng, Grace 抄送抄送: 主题主题: 答复: 关于组建工会Grace, Could you please give me an update of the “labor union fee” in each of the GK China legal entity located in various cities, i.e., (1) Tianjin, (2) Beijing, (3) Xian, (3) Zheng
2、Zhou, (4) Qing Dao and (5) Shen Yang. More specifically, I would appreciate if you can provide the following information: (1) labor union fee charged in terms of the total payroll percentage in each city; (2) the payment of labor union fee before 2007 and after 2007 since GK acquired former GK on Ja
3、n. 1st, 2007; (3) which organization controls/approves the use of such “labor union fee”, the store labor union (as we had in QD and SY), the local labor union (i.e., the upper level labor union agency of our store labor union); or the GK China HR/management team? and (4) what is the remaining amoun
4、t of the labor union fee in each of the GK China legal entity today?I understand that each local authorities may have issued its particular local policies which may be different from the national policies on this issue. Thank you very much for your kind help.Alex仅供教学参考,并非法律建议。仅供教学参考,并非法律建议。 内部资料-培训专
5、用,翻印必究2发件人发件人: : Zheng, Grace 发送时间发送时间: : 收件人收件人: : Zhang, Alex 主题主题: : 答复: 关于组建工会Alex,基于对中国法律法规的了解以及与财务部同事的沟通,就你所提问题的答复如下:Related laws and regulations of labor union fee 关于工会会费企业应缴纳比例的法律法规:关于工会会费企业应缴纳比例的法律法规:National 国家:国家:中华人民共和国工会法第四十二条:建立工会组织的,按照每月职工工资总额的 2%向工会拨缴经费;天津:天津: 天津市实施办法第二十七条: 建立工会组织的,按
6、照每月工资总额的 2%向工会拨缴经费; 未建立工会组织的,按照每月工资总额的 2%向上级工会拨缴; 西安:西安: 陕西省实施办法第四十条: 建立工会组织的,按照每月工资总额的 2%向工会拨缴经费;西安市工会经费收缴实施办法第四条: 建立工会组织的,基层工会留用 60%,上级工会 40%。上级机关的 40%由地方税务代 收; 未建立工会组织的:由地方税务全部代收,企业成立工会后返还 60%。北京:北京: 北京市实施办法五十一条: 建立工会组织的,按照每月职工工资总额的 2%向工会拨缴经费;郑州:郑州: 河南省工会条例第三十条: 建立工会组织的,按照每月职工工资总额的 2%向工会拨缴经费;目前,西
7、安已经实现工会会费由地方税务代收。我公司工会会费收缴情况:我公司工会会费收缴情况:天津: 2007 年之前,工会经费来自企业计提以及员工缴纳(每人每月 5 元),这部分费用到 目前为止剩余约 AAA 万元。 2007 年之后不再收取员工费用,公司也未向任何工会组织拨缴工会费用。仅供教学参考,并非法律建议。仅供教学参考,并非法律建议。 内部资料-培训专用,翻印必究3北京: 2007 年之前,工会经费来源与天津相同,这部分费用到目前为止剩余约 AAA 万元。 2007 年之后情况与天津相同。西安: 2007 年之前,工会经费的来源与天津相同,这部分费用到目前为止剩余约 AAA 万元。2007 年之
8、后情况与天津相同。郑州: 2007 年之前,工会经费的来源与天津相同,这部分费用到目前为止剩余约 AAA 万元。2008 年之后的情况与天津相同。截止目前,工会会费总额余额约截止目前,工会会费总额余额约 AAA 万元,基本为被收购公司时期所余费用。万元,基本为被收购公司时期所余费用。工会经费的使用工会经费的使用工会经费有独立原则,工会组织自行建立预算、决算和经费审查监督制度。工会经费 有明确的支出范围和管理办法。对于建立了工会的商店,工会经费的日常审批权在商店工会主席。该项费用的支出在 法律上不需要通过我公司财务审批流程。沈阳:沈阳: 沈阳的工会经费来源于两部分: 1)被收购公司时期提取及收取
9、的工会会费; 2)工会成立后按 2%的比例拨缴的工会会费。 这两项费用约 AAA 万元,已经用于员工团建、节假日员工慰问品、困难员工补助等。青岛:青岛: 青岛的工会会费来源与沈阳相同。 截止闭店时,青岛剩余会费 A 万余元。相关法律规定,商店工会撤销时其会费由上级 工会收取。因此商店当时剩余的工会会费由其上级机构市北区总工会收取,其中 60% 由总工会支配,仍返还了 40%做为员工的困难补助发还给青岛店员工,青岛店员工平 均每人 AAA 元。以上是与工会会费相关的信息,如有任何遗漏或差错,请 Peter 指正。谢谢!Grace Zheng | The Burge King China |仅供教
10、学参考,并非法律建议。仅供教学参考,并非法律建议。 内部资料-培训专用,翻印必究4Alex,Based on a preliminary research of relevant Chinese laws and regulations and my communication with Finance colleagues, I provide some thoughts and comments to your questions as follows:Part I: Relevant laws and regulations on labor union feeNational prin
11、ciple: For those enterprises which have established labor union, two percent (2%) of total payroll of all associates shall be levied on monthly basis as the labor union fee to this labor union (Article 64, Trade Union Law of the Peoples Republic of China)Tianjin local regulation: For those enterpris
12、es which have established labor union, two percent (2%) of total payroll of all associates shall be levied on monthly basis as the labor union fee to this labor union. For those which have NOT established labor union, two percent (2%) of total payroll of all associates shall be levied on monthly bas
13、is as the labor union fee to the upper level labor union.Xian local regulation:For those enterprises which have established labor union, two percent (2%) of total payroll of all associates shall be levied on monthly basis as the labor union fee to this labor union. For this labor union fee, 60% will
14、 be used by the enterprise labor union, the rest 40% will be collected by local tax authorities and will be used by the upper level labor union. For those which have NOT established labor union, two percent (2%) of total payroll of all associates shall be levied on monthly basis as the labor union f
15、ee by the local tax authorities. After the setup of the labor union, 60% of it will be returned to the enterprise labor union.Beijing and (2) the labor union fee levied by the store labor union after its establishment in GK China period. The total amount was about AAA to AAA RMB. This labor union fe
16、e was used for store team building activities, welfare for associates in holidays and subsidies to those associates who have family difficulties.Qing Dao store: The labor union fee has the same sources as in Shenyang store. The amount of this labor union fee is about AAA RMB. According to relevant l
17、aw, the labor union fee of an enterprise shall be levied by the upper level labor union when the enterprise is liquidated. So, the rest of the QD store labor union fee was collected by the upper labor union (i.e., the district labor union). After that, 40% of that labor union fee was returned back t
18、o the QD store and used as compensation to each QD store associate. Each QD associate was paid AAA RMB as an average. The above is the summary of the labor union fee related issues. If there is any information missing or anything wrong, please feel free to correct and/or supplement. Thank you.仅供教学参考
19、,并非法律建议。仅供教学参考,并非法律建议。 内部资料-培训专用,翻印必究6Alex这段时间因工作繁忙,一直未就天津建立工会事宜与两位进行沟通。天津建会问题已经不能再继续拖延,为了便于两位对天津的情况有更清晰的了解及准确的定位,对于几次与天津市总工会及开发区工会的接触回顾及反馈如下:Owing to busy business, I haventm Sorry for no communicatedion with you about the establishment of trade union for a period because of my busy business. The e
20、stablishment couldnt delay anymore. In order to enable you getFor your getting the clear cognizance and accurate position, I reviewed the negotiations with TJ Federation of Trade Unions and TTT Federation of Trade Unions as follows:第一次正式沟通:第一次正式沟通:The First Official Negotiation:时间:时间: 2008 年年 5 月月 1
21、7 日日Time: 2008/5/17联系单位:联系单位: 天津市天津市 TTT 区总工会区总工会Object: TTT Federation of Trade Unions (“TTT FTU”)联系人:联系人: 工会主席、组织部长工会主席、组织部长Negotiator of the other part: The chairman of TTT FTU, Minister of Organization of TTT FTU沟通方式:沟通方式: 工会办公室面谈工会办公室面谈Means: Interview in the Trade Union office我方人员:我方人员: Alex,
22、GraceNegotiator: Alex Zhang, Grace Zheng5 月 17 日,我和 Alex 拜访了天津经济技术开发区工会 A 主席及组宣部 B 部长,进行了一个多小时的沟通。On May 17th, we paid a visit to Chairman A and Minister B, and had a negotiation with them for more than 1 Hour.仅供教学参考,并非法律建议。仅供教学参考,并非法律建议。 内部资料-培训专用,翻印必究7我方主要陈述内容如下:Our points:向对方讲述了青岛、沈阳闭店事件中工会组织所起到的
23、不同所用,中性的表达了公司对于工会组织的认识,并保守的表达了公司同意在天津 TTT 区建立工会的意见。We stated tThe different roles of trade unions in the events of shutting down the stores in Qingdao and Shenyang, expressed our neutral knowledge of trade unions neutrally, and the conservative consent of establishment of trade union in our company
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