The Similar And Different Regulations On Industrial Designs Between China And Canada/赫子竞

作者:法律资料网 时间:2024-07-05 13:55:58   浏览:8915   来源:法律资料网
下载地址: 点击此处下载
The Similar And Different Regulations
On Industrial Designs
Between China And Canada
He Zijing

Abstract:
With China entering WTO, more and more Chinese industrial designers want to apply internationally to register their designs outside China. This paper shows you the detailed comparison about regulations concerning industrial designs between China and Canada, gives some suggestions about the process to register internationally to protect Chinese applier. Some hints imposed on the difference between the two countries will help to improve our patent law.
KEYWORDS:
Industrial design, China, Canada
1. General introduction on industrial designs
1.1 What is an industrial design?
1.1.1 Of WIPO
An industrial design is the ornamental of aesthetic aspect of an article. The design may consist of three-dimensional features, such as the shape or surface of an article, or of two-dimensional features, such as patterns, lines or color. Industrial designs are applied to a wide variety of products of industry and handicraft. To be protected under most national laws, an industrial design must appeal to the eye. This means that an industrial design is primarily of an aesthetic nature, and does not protect any technical features of the article to which it is applied.
1.1.2 Of CHINA
Design in the Patent Law means any new design of the shape, the pattern or their combination, or the combination of the color with shape or pattern, of a product with creates an aesthetic feeling and it fits for industrial application.
1.1.3 Of CANADA
Design of industrial design means features of shape, configuration, pattern or ornament and any combination of those features that, in a finished article, appeal to and are judged solely by the eye.
1.2 Other forms of Intellectual Property
In China, Intellectual property can be generally classified as patent, copyright, trademark. Patents, or in other words, inventions-creations, mean inventions, utility models and designs. So that the designs are one of the subdivisions of patents.
Whereas, in Canada, in addition to industrial designs, there other forms of intellectual property, as patents, copyrights, and integrated circuit topographies. Hereby, patents cover new inventions (process, machine, manufacture, composition of matter), or any new and useful improvement of an existing invention. So that industrial designs have the equal statues to patents, as one of the subdivisions of intellectual property.
1.3 Why protect industrial designs?
Industrial designs are what make an article attractive and appealing; hence, they add to the commercial value of a product and increase its marketability.
When an industrial design is protected, the owner-the person or entity that has registered the design-is assured an exclusive right against unauthorized copying or imitation of the design by third parties. This helps to ensure a fair return on investment. An effective system of protection also benefits consumers and the public at large, by promoting fair competition and honest trade practices, encouraging creativity, and promoting more aesthetically attractive product.
Protecting industrial designs helps economic development, by encouraging creativity in the industrial and manufacturing sectors, as well as in the traditional arts and crafts. They contribute to the expansion of commercial activities and the export of national products.
Industrial designs can be relatively simple and inexpensive to develop and protect. They are reasonably accessible to small and medium-sized enterprises as well as to individual artists and craftsmen, in both industrialized and developing countries.
1.4 How can industrial designs be protected?
In most countries, an industrial design must be registered in order to be protected under Industrial Design Law. As for China, the regulations on design are under the Patent Law of People’s Republic of China (PRC) and its implementing regulations; As for Canada, The Industrial Design Act and Industrial Design Regulations details the regulations that govern design rights. As a general rule, to be registerable, the design must be “new” or “original”. Different countries have varying definitions of such terms, as well as variations in the registration process itself. Generally, “new” means that no identical or very similar design is known to have existed before.
Depending on the particular national law and the kind of design, an industrial design may also be protected as a work of art under copyright.
2.The main difference concerning registration
2.1 When to file an application
There is no time limit for filing an application as long as the design had never been published. The term “published” means that the design has been made public (even to your neighbors) or offered for commercial sale or use anywhere in the world. It is best to file an quickly as possible if publication has occurred.
In china, an design application does not lose its novelty where, within six months before the date of filing, one of the following events occurred: [1] where it was first exhibited at an international exhibition sponsored of recognized by the Chinese Government;[2]where it was first made public at a prescribed academic or technological meeting;[3]when it was disclosed by any person without the consent of the applicant.
In Canada, the design shall be refused to be registered if the application is filed more than one year after the publication of the design in Canada of somewhere.
2.2 who can apply?
Only the proprietor of a design may apply for and obtain registration for an industrial design both in China and Canada, while there exists little difference between the two countries on the question that who can be defined as proprietor.[1] usually you are considered the proprietor if you have created the design;[2] if you work together with other person to creat a design, you should file for registration as joint proprietors ( unless you are all working under contract or commission );[3] if you have acquired ownership of a design, then you may apply;[4] if you are employee of a company and develop design as part of your employment, then the employer may be the proprietor. In that case, only the employer may apply in Canada; while in china, the entity and the inventor or creator may enter into a contract in which the right to apply for and own the exclusive right is provided for;[5] if you have been hired under contract to develop design for someone else, then that person is the proprietor and is the only one entitled to apply for registration in Canada; whereas in that case in China, the right to apply for registration belongs, unless otherwise agreed upon, to the entity or individual that made the design.
2.3 What requirements to make designs registerable?
In Canada, the minister shall register the design if the minister finds that it is not identical with or dose not so closely resemble any other design already registered as to be confounded therewith, and shall return to the proprietor thereof the drawing or photograph and description with the certificate required.
In China, any design for which patent fight may be granted must not be identical with and similar to any design which, before the date of falling has been publicly disclosed in publications in the country or abroad or has been publicly used in the country, and must not be in conflict with any prior right of any other person.
2.4 What you cannot register?
In Canada, you cannot register the following under the Industrial Design Act: [1] Designs that are utilitarian only and which are not intended to provide visual appeal; [2] Designs that have no fixed appearance; [3] Designs for components that are not clearly visible; [4] a method of construction; [5] an idea; [6] materials used in the construction of an article; [7] the useful function of the article; or [8] color.
In China, for any of the following, no patent right shall be granted: [1] scientific discoveries;[2] rules and methods for mental activities;[3] methods for diagnoses or for the treatment for the diseases;[4] animal and plant varieties;[5] substances obtained by means of nuclear transformation.
From the above regulations, we can see that the Chinese regulations is more generic for all of the three types of creation-inventions; and the Canadian’s is more special in detail on designs. So we should absorb some of them in our implementing regulations of patent law.
2.5 searching of office record prior to filing an application
Prior to filing an application, you may wish to conduct a search of office records in order to better determine whether your design is truly new and original. This will give you the opportunity to see other registered designs. You should also keep your design confidential.
2.6 How long the process takes?
In Canada, the Office dose not register any design until six months after the date of filing. Normally it takes between eight and twelve months to have your application examined. While in china, there is no such kind of provisions concerning the term of process of designs.
2.7 Duration of protection
Both in the two countries, duration of protection of industrial designs is for ten-year term, while the beginning date is quite different. In Canada, it is the date of registration-usually six months after the date of filing; in china, it is the date of filing. Once the ten-year term has expired, anyone is free to make, import, rent or sell etc., the designs.
2.8 Extension of protection
In Canada, your application must include a description which identifies the features that constitute the design since the court may use your description to help determine the limits of protection for your design, you should word your description with care and precision. If your description is too broad, you may over-extend the scope of the design, and it may be impossible to enforce. If it is too narrow, you may limit the scope of the design or leave out features that you intended to protect.
下载地址: 点击此处下载

深圳市人民政府办公厅关于印发深圳市教育费附加管理暂行办法的通知

广东省深圳市人民政府办公厅


深圳市人民政府办公厅关于印发深圳市教育费附加管理暂行办法的通知
(2007年2月15日)
深府办〔2007〕23号

  《深圳市教育费附加管理暂行办法》已经市政府同意,现予印发,请遵照执行。

深圳市教育费附加管理暂行办法

第一章 总 则

   第一条 为进一步科学合理分配我市教育费附加收入(以下简称教育费附加),切实加强教育费附加的管理,提高资金的使用效益,以促进中小学优质、均衡发展和加快职业教育发展,根据《中华人民共和国教育法》、《国务院关于发布征收教育费附加的暂行规定的通知》(国发〔1986〕50号)、《国务院关于大力发展职业教育的决定》(国发〔2005〕35号),结合我市实际,制定本办法。
  第二条 教育费附加由市税务部门依法征收,按照统一领导、分级管理、财权与事权相统一的原则,并由市集中后按市政府确定的比例进行分配。
  第三条 教育费附加作为教育专项资金,按照“先收后支、专款专用、结余结转”的原则安排使用。

第二章 管理职责及分工

  第四条 教育费附加的安排使用,由教育主管部门提出分配方案商同级财政部门同意后,由同级财政、教育主管部门联合下达。
  第五条 教育主管部门职责:
  (一)根据年度教育费附加收入规模以及教育事业发展规划和需求,编制教育费附加年度总项目、分类计划,并报同级财政部门;
  (二)受理下级教育主管部门或学校的项目申请,组织对学校申请项目的考察、评估,编制分学校、分项目的教育费附加安排计划并报同级财政部门;
  (三)会同同级财政部门下达教育费附加年度安排使用计划;
  (四)会同同级财政部门制定教育费附加有关管理细则和操作规程;
  (五)建立项目档案并进行跟踪管理;
  (六)对教育费附加使用情况进行绩效审计。
  第六条 财政部门职责:
  (一)确定年度教育费附加的总规模,定期将教育费附加、转移支付分配及专户结余情况通报同级教育主管部门;
  (二)审核教育费附加年度总项目、分类计划和分学校、分项目使用的年度计划;
  (三)根据已下达的教育费附加安排使用计划以及工作进度,定期、及时、足额拨付资金;
  (四)监督检查教育费附加的管理和使用情况。
  第七条 资金使用单位职责:
  (一)编制项目资金需求预算;
  (二)落实项目实施条件;
  (三)对获得的教育费附加进行财务管理和会计核算;
  (四)接受有关部门对教育费附加使用情况的监督检查和审计;
  (五)按要求提供教育费附加使用情况和项目执行情况的报告以及有关财务报表。

第三章 使用范围

  第八条 教育费附加主要用于改善学校办学条件,补充完善学校教育教学设施,以及其他经政府批准同意安排的项目。不得用于发放教职工工资、奖励及其他福利,不得用于大型基建项目建设。
  第九条 市教育主管部门统筹的教育费附加主要用于:
  (一)开展全市教育教学改革活动;
  (二)开展文学艺术、体育、科普、心理健康、德育和法制等素质教育活动;
  (三)开展教师继续教育活动,包括资助教师出国培训等;
  (四)聘请外籍教师以及实施后备校长培养、培训工程;
  (五)补充市属各新开办的公办中小学校及扩班所需的开办经费;
  (六)支持全市公办中小学校标准化、信息化及均衡化建设;
  (七)奖励全市办学效益显著和办学成绩进步较大的公办中小学校;
  (八)其他经政府批准同意安排的项目。

第四章 申报及审批程序

  第十条 教育主管部门归口管理的中小学校及中等职业教育学校,其教育费附加安排使用方案,由各级教育主管部门提出并商同级财政部门同意后执行。
  第十一条 市教育主管部门安排给区属学校的教育费附加,由市财政部门直接转移支付至各区财政部门,由区教育主管部门会同资金使用单位办理使用手续。
  第十二条 高等职业教育院校,由市教育主管部门会同市财政部门确定控制数,各学校根据控制数提出安排使用方案,报市财政部门审核同意后执行。
  第十三条 其他部门归口管理的职业教育学校,其教育费附加安排使用方案,由教育主管部门会同该学校的归口管理部门提出,报同级财政部门批准后执行。
  第十四条 全市非全日制职业教育学校和机构申请教育费附加的管理办法,另行制定。

第五章 资金使用及管理

  第十五条 教育费附加由市区财政部门设立“教育费附加专户”纳入财政预算管理,实行国库集中支付。
  第十六条 按生均分配并转移支付到各区的教育费附加,由区教育主管部门会同财政部门按规定统筹安排使用。市级安排并转移支付给各区的教育费附加,应按规定的项目和用途使用。
  第十七条 各级财政部门、教育主管部门以及资金使用单位,要加强教育费附加资金财务管理,教育费附加收入、支出、结余要在会计核算中单独反映。
  第十八条 资金使用单位要加强项目管理,对审定批准的项目要及时完成,不得擅自改变项目用途,要确保专款专用,提高资金使用效益。对未按规定使用及未能在规定时限内完成的项目资金,由财政、教育主管部门收回重新统筹安排。

第六章 监督检查

  第十九条 资金使用单位应自觉接受教育主管部门和财政、审计等部门对资金使用情况的监督检查。
  第二十条 教育主管部门应定期对教育费附加项目的执行情况以及资金使用情况进行专项检查,并将专项检查的情况及时书面报送同级财政部门。
  财政部门应对教育费附加的管理和使用情况进行检查监督,并将检查情况书面反馈给同级教育主管部门。
  第二十一条 市区教育主管部门负责对已经完成的教育费附加项目进行绩效评价,并将绩效评价情况书面送同级财政部门。绩效评价结果将作为资金使用单位再次申请资金安排的重要评审依据。
  第二十二条 对于违反财经纪律,虚报、冒领、截留、挪用、挤占教育费附加资金的行为,由市区财政部门责令改正,同时按照国务院《财政违法行为处罚处分条例》(国务院令第427号)规定的权限由市区财政、审计、监察机关依据其相关规定进行处理、处分或处罚。构成犯罪的,依法移交司法机关处理。
  第二十三条 各级教育费附加资金管理工作人员违反本办法,没有认真履行职责,在管理和监督工作中滥用职权、玩忽职守、徇私舞弊的,按照国务院《财政违法行为处罚处分条例》、市政府《关于印发深圳市行政机关工作人员行政过错责任追究暂行办法的通知》(深府〔2001〕179号)的规定对责任人进行处罚、处分。构成犯罪的,依法移交司法机关处理。

第七章 附 则

  第二十四条 本办法由市教育主管部门会同市财政部门负责解释。
  第二十五条 本办法自发布之日起实施。

关于营业税改征增值税总分机构试点纳税人增值税纳税申报有关事项的公告

国家税务总局


关于营业税改征增值税总分机构试点纳税人增值税纳税申报有关事项的公告

国家税务总局公告2013年第22号




  根据《财政部 国家税务总局关于印发〈总分机构试点纳税人增值税计算缴纳暂行办法〉的通知》(财税〔2012〕84号)、《国家税务总局关于北京等8省市营业税改征增值税试点增值税纳税申报有关事项的公告》(国家税务总局公告2012年第43号)有关规定,现将营业税改征增值税试点期间总分机构试点纳税人增值税纳税申报有关事项公告如下:
  一、经财政部和国家税务总局批准,适用财税〔2012〕84号文件,计算缴纳增值税的总机构试点纳税人(以下简称总机构)及其试点地区分支机构,应按照本公告规定进行增值税纳税申报。
  二、关于总机构纳税申报事项
  (一)总机构按规定汇总计算的总机构及其分支机构应征增值税销售额、销项税额、进项税额,填报在《增值税纳税申报表(适用于增值税一般纳税人)》(以下简称申报表主表)及附列资料对应栏次。
  (二)按规定可以从总机构汇总计算的增值税应纳税额中抵减的分支机构已纳增值税税额、营业税税额,总机构汇总后填报在申报表主表第28栏“分次预缴税额”中。当期不足抵减部分,可结转下期继续抵减,即:当期分支机构已纳增值税税额、营业税税额大于总机构汇总计算的增值税应纳税额时,在第28栏“分次预缴税额”中只填报可抵减部分。
  (三)总机构应设立相应台账,记录税款抵减情况,以备查阅。
  三、关于试点地区分支机构纳税申报事项
  (一)试点地区分支机构将按预征率计算缴纳增值税的销售额填报在申报表主表第5栏“按简易征收办法征税销售额”中,按预征率计算的增值税应纳税额填报在申报表主表第21栏“简易征收办法计算的应纳税额”中。
  (二)调整《增值税纳税申报表附列资料(一)》(附件)内容,在“简易计税方法征税”栏目中增设“预征率 %”栏,用于试点地区分支机构预征增值税销售额、应纳税额的填报。
  (三)试点地区分支机构销售货物和提供加工修理修配劳务,按增值税暂行条例及相关规定就地申报缴纳增值税的销售额、销项税额,按原有关规定填报在申报表主表及附列资料对应栏次。
  (四)试点地区分支机构抄报税、认证等事项仍按现行规定执行。当期进项税额应填报在申报表主表及附列资料对应栏次,其中由总机构汇总的进项税额,需在《增值税纳税申报表附列资料(二)》第17栏“简易计税方法征税项目用”中填报转出。
  四、各地税务机关应做好总分机构试点纳税人增值税纳税申报的宣传和辅导工作。
  五、本公告自2013年6月1日起施行。调整后的《增值税纳税申报表附列资料(一)》同时适用于营业税改征增值税试点地区增值税一般纳税人,国家税务总局公告2012年第43号附件1中的《增值税纳税申报表附列资料(一)》同时废止。
  特此公告。


  附件:增值税纳税申报表附列资料(一).xls
http://www.chinatax.gov.cn/n8136506/n8136593/n8137537/n8138502/n12307179.files/n12307180.xls



  国家税务总局
  2013年5月7日