With the continuous development of economic level and increasing social awareness, employers realize that human resources are a precious wealth, and the contributions of employees are indispensable for the development of a company. However, inconsistent interests between employees and employers often lead to conflicts and various unexpected situations can arise that are unavoidable. Various problems often arise during the establishment, continuation, expiration, and termination of labor relations with employees. These issues pose risks to the company. Therefore, drawing from our experience, we have identified common legal issues in daily personnel management and we will publish a series of articles for companies to use as a reference.

Work-related injuries happen from time to time in enterprises, especially in operation process. It can happen to a worker on the assembly line of a manufacturing company who suffers a physical injury due to an operational error or a senior sales manager of a trading company who suffers a heart attack in a hotel while on a business trip or even a secretary of a consulting company who is involved in an automobile accident on her way to the office. Employee-employer disputes arising out of work-related injuries are often a special type of labor dispute due to the variety of causes of work-related injuries, the heavier responsibility of the enterprise, and more departments involved. Therefore, it is necessary for enterprises to be familiar with the key points of disputes arising from work-related injuries and to set up methods and processes in advance in order to minimize property losses, personnel injuries or potential reputational damages caused by work-related injuries.

With regard to royalties involved in cross-border trade in goods, most enterprises do not determine the exact amount at the time of importation of the goods and are therefore unable to declare the license fee to Customs. After the imported goods or related products are sold, enterprises will calculate the royalties payable in accordance with the sales revenue and the agreed accrual rate, and pay them to the offshore licensor through non-trade means. Due to the lag in the calculation and payment of royalties, it is often easy for enterprises to ignore the obligation to declare taxable royalties or fail to declare them to the Customs in a timely manner. In order to avoid the adverse consequences incurred by enterprises due to non-compliance with the declaration of royalties, with reference to practical experience of our work, in this article we will make a few tips on customs compliance declaration of royalties.