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台灣特許企業考察團赴廣交流

作者：admin 发布时间：2009-09-08

隨著台灣與大陸經濟往來日益頻繁與密切，越來越多的台灣特許企業看好大陸的特許加盟産業，開始進軍內地市場，但是大多數台灣特許企業對內地工商、稅務等相關法律法規的不了解，導致很難邁出第一步。?
???????9月7日下午，由台灣連鎖加盟促進協會常務理事柯建中帶隊的台灣特許加盟企業考察團成員與廣東省連鎖經營協會秘書長湯涓、廣州市連鎖經營協會秘書長簡麗娜、廣州富衆展覽有限公司總經理張雄以及來自廣東正中珠江會計師事務所與廣大律師事務所的專業人士在廣州蘭圃彙聚一堂，就台灣特許企業欲進軍大陸市場需要了解注意的法律、工商、稅收等?相關問題進行了座談交流。?
???????汤涓秘书长首先介绍了商业特許經營的相关法律法规。根据2007年5月1日实施的《商业特許經營管理条例》规定：从事特許經營的特许人必须在商务主管部门进行备案，要求2007年5月1日前开展特許經營的企业应在一年内进行备案，2007年5月1日后开展特許經營的特许人应当自首次订立特許經營合同之日起15日内，依照《条例》规定向商务主管部门备案。未按照《条例》规定办理备案的特许人将受到商务主管部门1万元以上5万元以下罚款；逾期仍不备案的，处5万元以上10万元以下罚款。此外，特许人从事特許經營活动应当拥有至少2个直营店，并且经营时间超过1年。汤涓秘书长表示广东省连锁经营协会是经授权开展总部在广东省的特许企业备案审核工作的唯一行业组织，关于备案事宜可向协会相关人员咨询。?
???????廣大律師事務所與廣東正中珠江會計師事務所的專業人士就考察團成員關心的商標注冊和納稅問題也做了耐心細致的解答。如內地的商標注冊有一套審查制度，依法保護商標專用權和查處商標侵權行爲，凡是已成功注冊的商標均可在工商總局的商標注冊信息系統查詢。至于納稅問題不能一概而論，要根據特許企業的性質和到稅務部門上報的額度而定等等。?
???????台灣連鎖加盟促進協會常務理事柯建中表示有些台灣特許品牌如茶專茶飲、阿二冰茶，目前在南部發展很快，已經加盟了上百家門店，在日前舉行的第十九屆廣州特許連鎖加盟展上也備受歡迎。他希望廣東的特許企業能夠參加明年3月的台灣特許展。
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左起依次爲：廣州富衆展覽有限公司總經理張雄、台灣連鎖加盟促進協會常務理事柯建中、

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?????廣東省連鎖經營協會秘書長湯涓、廣州市連鎖經營協會秘書長簡麗娜

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與會人員合影

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Yet she was restless and uneasy. She had never known what it was to be nervous before. There was a dull booming noise somewhere, a knocking that seemed to proceed from the Corner House. Hetty heard something fall with a thud, she could have sworn to a stifled cry. A door opened and closed somewhere, there was a strong draught as if the basement had been opened. Hetty's heart was beating in some strange, unaccountable way. A little cry brought her to her feet. Wrought out another change in human life,— or not so long as they are pretty? One can't help thinking, though, We changed horses every five miles; ill-kempt little beasts, and only half fed, who got through their stage only by the constant application of the whip, and shouts from the sais standing on the step; when released from harness they stood forlorn and hobbled off, lame of every leg, to their stables with no litter. Day broke, a dingy grey, dark with woolly cloud and heavy rain; a wall of fog rose up around us, while the road was uphill towards the mountains. “No, sir! I won’t go up, today, even if you did plan to surprise——” Dick, Larry and Mr. Whiteside, listening for a call from Sandy, went hurrying along. But no call from Sandy. He had decided that it would be a wiser thing to hide than to risk doing battle with the pilot if he was actually as bad as they suspected; with that in mind he had crawled in through the opening from the back, into the fuselage of the amphibian. There, fairly comfortable, he lay, full length, listening. The open top allowed air to come because a strong, puffy breeze had gotten up, driving great, black thunderclouds before it. [122] Grenville, being on the look-out for new taxes, had paid particular attention to the rapid growth of the American colonies, and was inspired with the design of drawing a revenue from them. The scheme had been suggested to Sir Robert Walpole, when his Excise Bill failed, by Sir William Keith, who had been governor of Pennsylvania; but Sir Robert had a far deeper insight into human nature than the shallow and obstinate Grenville. He replied, "I have already Old England set against me, and do you think I will have New England set against me too?" Grenville rose and defended the Stamp Act. He denied that the right of taxation depended on representation. He complained justly, that when he proposed to tax America, there was little opposition in that House. He contended that protection and obedience were reciprocal, and he exposed the fallacy of Pitt's distinction between taxes and duties. There was much justice in these remarks. The words of Grenville, so pointedly directed against him, immediately called up Pitt again. He had spoken; it was contrary to all rule, but the lion of Parliament broke recklessly through the meshes of its regulations, and when he was called to order the members supported him by cries of "Go on! go on!" He went on, severely castigating Grenville for complaining of the liberty of speech in that House; and dropping in his indignation the terms of courtesy towards the late Minister of "honourable" or "right honourable," said simply—"Sir, the gentleman tells us that America is obstinate—America is almost in open rebellion. Sir, I rejoice that America has resisted. Three millions of people so dead to all the feelings of liberty as voluntarily to submit to be slaves, would have been fit instruments to make slaves of all the rest." He then exposed the cases quoted by Grenville to show that taxation in this country had been imposed without representation, showing that these very instances led to immediate representation. "I would have cited them," he continued, "to show that even under arbitrary reigns Parliaments were ashamed of taxing a people without their consent. The gentleman asks when the Americans were emancipated? But I desire to know when they were made slaves?" He then touched on the true sources of benefit from our colonies, the profits of their trade. He estimated the profits derived from the American commerce at two millions sterling, adding triumphantly, "This is the fund that carried us victoriously through the late war. This is the price America pays us for protection." He then alluded to the comparative strength of the two countries. "I know the valour," he said, "of your troops. I know the skill of your officers. In a good cause, on a sound bottom, the force of this country can crush America to atoms. But in such a cause as this your success would be hazardous. America, if she fell, would fall like the strong man. She would embrace the pillars of the state, and pull down the constitution along with her." "When I enlisted," Monty confided to Alf Russell, "I thought I'd do my best to become a Captain or a General. Now, I'm dead anxious to be an Orderly-Sarjint." "Oh, no," she breathed, and her voice and the half-seen glimmer of her eyes troubled him strangely. "Till we're absolutely desperate." Rose was taking out the pins, and curls and tendrils of hair began to fall on her shoulders. Caro took the brush, and swept it over the soft mass, gleaming like spun glass. A subtle perfume rose from it, the rub of[Pg 262] it on her hand was like silk. Rose's eyes closed as the brush stroked her, and her lips parted slowly into a smile. He sat on a stool at the foot of Brindle's stall, and watched her as she lay there, slobbering her straw. His face was grim and furrowed, lines scored it from nose to mouth and across the forehead; his hair was damp and rough on his temples, his eyes were dull with sleeplessness. Lips all black with fire and brine, "The child is better," replied Margaret, "but I am very ill." HoME xxx3333 偷拍 ENTER NUMBET 0010www.04204.com.cn
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