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一

刑事

1.《关于办理组织考试作弊等刑事案件适用法律若干问题的解释》发布

2019年9月2日，最高人民法院、最高人民检察院联合发布《关于办理组织考试作弊等刑事案件适用法律若干问题的解释》，自9月4日起开始实施。

《解释》明确了在下列考试中作弊的应当依法追究刑事责任。（1）普通高等学校招生考试、研究生招生考试、高等教育自学考试、成人高等学校招生考试等国家教育考试；（2）中央和地方公务员录用考试；（3）国家统一法律职业资格考试、国家教师资格考试、注册会计师全国统一考试、会计专业技术资格考试、资产评估师资格考试、医师资格考试、执业药师职业资格考试、注册建筑师考试、建造师执业资格考试等专业技术资格考试；（4）其他依照法律由中央或者地方主管部门以及行业组织的国家考试。在此基础上，《解释》第一条第三款进一步规定前述规定的考试涉及的特殊类型招生、特殊技能测试、面试等考试，属于“法律规定的国家考试”。

1. Interpretation Issued on Application of Law to Crimes of Organizing Exam Cheating

On September 2, 2019, the Supreme People’s Court and the Supreme People’s Procuratorate jointly issued the Interpretation on Several Issues Concerning Application of Law in the Handling of Criminal Cases Involving Organizing Cheating in an Examination, effective from September 4, 2019.

The Interpretation makes it clear that cheating in the following examinations should be subject to criminal liability as legally required: (1) National-level education examinations including the college entrance examination for ordinary institutions of higher learning, postgraduate entrance examination, self-taught higher education examination, and entrance examination for adult colleges and universities; (2) The examinations for recruitment of central and local civil servants; (3) The national examinations to obtain professional qualifications such as the national uniform legal profession qualification examination, national examination for qualifications of teachers, national uniform examination for certified public accountants, qualification examination on professional skills in the field of accounting, asset appraisal qualification examination, doctor qualification examination, licensed pharmacist professional qualification examination, qualification examination for registered architects, and constructor practicing qualification examination;  (4) Other national examinations organized by central or local competent authorities and industries under applicable laws. Moreover, Paragraph 3 of Article 1 of the Interpretation further stipulates that the special types of admission, tests on special skills, interviews, and other examinations involved in the above-mentioned examinations are “national examinations prescribed by the law”.

二

证券

2.《非上市公司非公开发行可转换公司债券业务实施办法》发布

2019年8月30日，上交所和深交所分别与全国股转公司、中国结算共同制定并发布了《非上市公司非公开发行可转换公司债券业务实施办法》。

《实施办法》的主要内容包括六个方面：一是扩大了发行主体及适用范围。可转换债券的发行主体为股票未在证券交易所上市的股份有限公司，有限责任公司可参照执行。二是明确发行方式。可转换债券采取非公开方式发行，可转换债券发行之前及转股后，股份有限公司股东人数不得超过200人，有限责任公司股东人数不得超过50人。三是明确各方机构的职责分工。发行人为全国股转系统挂牌公司的，交易所确认其是否符合挂牌条件时，向全国股转公司征询意见。发行人为全国股转系统挂牌公司的，投资者在申请转股时还应当符合全国股转公司投资者适当性管理相关规定。四是明确转股流程。《实施办法》就全国股转系统挂牌公司和非挂牌公司两类不同的发行主体分别规定了相应的转股操作流程。五是明确信息披露要求。根据可转债的特殊性，明确各方在债券发行及存续期内的差异化信息披露要求及持续性义务。六是明确与创新创业可转换债券试点衔接事项。

2. Implementation Measures for Non-Public Offering of Convertible Corporate Bonds of Non-Listed Companies Issued

On August 30, 2019, the Shanghai Stock Exchange and the Shenzhen Stock Exchange respectively developed and issued the Implementation Measures for the Non-Public Offering of Convertible Corporate Bonds of Non-Listed Companies in conjunction with the National Equities Exchange and Quotations Co., Ltd. (NEEQ) and the China Securities Depository and Clearing Co., Ltd. (CSDC).

The Implementation Measures include the following: first, the issuers and the applicable scope are expanded. The issuer of convertible bonds should be a joint stock limited company whose stock is not listed on a stock exchange; and these Measures may apply, mutatis mutandis, to a limited liability company. Second, the manner of offering is specified. The convertible bonds should be offered in a non-public manner. Before the offering of convertible bonds and after the conversion of convertible bonds into shares, the number of shareholders of a joint stock limited company may not exceed 200, while the number of shareholders of a limited liability company may not exceed 50. Third, the division of duties of all relevant institutions is clarified. Where the issuer is a company listed on the NEEQ, the exchange should request opinions from the NEEQ on whether it meets the listing conditions. Where the issuer is a company listed on the NEEQ, the investor should also comply with the relevant provisions on investor suitability management of the NEEQ when applying for the conversion. Fourth, the conversion procedures are respectively stated for two different types of issuers, that is, listed companies and non-listed companies on the NEEQ. Fifth, the requirements for information disclosure are defined. Based on the particularity of convertible bonds, the differential information disclosure requirements for and continuous obligations of all parties should be made clear during the offering and duration of bonds. Sixth, the connection with the pilot program of convertible bonds for innovation and entrepreneurship is clarified.

三

保险

3. 银保监会完善人身保险业责任准备金评估利率形成机制

8月30日，银保监会发布《关于完善人身保险业责任准备金评估利率形成机制及调整责任准备金评估利率有关事项的通知》。

《通知》主要有以下内容：一是支持中国保险行业协会设立人身保险业责任准备金评估利率专家咨询委员会，定期研究讨论评估利率调整的必要性及其影响，形成相关建议供监管部门决策参考。二是优化人身保险业责任准备金评估利率形成机制。在充分考虑负债特点的基础上，基于对市场利率未来走势、行业投资收益率等因素的判断确定评估利率参考值，并结合人身保险业责任准备金评估利率专家咨询委员会的意见，适时调整评估利率水平。三是调整部分险种的评估利率水平。对2013年8月5日及以后签发的普通型养老年金或10年以上的普通型长期年金，将责任准备金评估利率上限由年复利4.025%和预定利率的小者调整为年复利3.5%和预定利率的小者，其他险种的评估利率要求维持不变。

3. CBIRC to Improve Valuation Interest Rate Formation Mechanism for Liability Reserves of Personal Insurance

On August 30, 2019, the China Banking and Insurance Regulatory Commission (CBIRC)  issued the Notice on Matters Concerning Improving the Valuation Interest Rate Formation Mechanism for Liability Reserves of Personal Insurance and Adjusting the Valuation Interest Rates of Liability Reserves.

The Notice mainly includes: first, supporting the Insurance Association of China in establishing an expert advisory committee for valuation interest rates of liability reserves of personal insurance to regularly study and discuss the necessity and impact of valuation interest rate adjustment, thereby forming relevant recommendations to provide regulators with references for decision making. Second, optimizing the valuation interest rate formation mechanism for liability reserves of personal insurance, and adjusting the valuation interest rates in due course in full consideration of characteristics of liabilities, in combination with the reference value of valuation interest rates as determined based on the future trend of market interest rate, rate of return on industry investment and other factors, and in light of opinions of the expert advisory committee for valuation interest rates of liability reserves of personal insurance. Third, adjusting the valuation interest rates of certain insurance types. For an ordinary pension annuity or any other ordinary annuity policy with a period of 10 years or more as issued after August 5, 2013, the upper limit of the valuation interest rate of the liability reserve should be adjusted from either 4.025% compounded annually or the assumed interest rate, whichever is less, to either 3.5% compounded annually or the assumed interest rate, whichever is less, while the valuation interest rate requirements for other insurance types remain unchanged.

四

财政税收

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