Legal analysis
1, Medical expenses: The medical expenses are determined according to the receipt vouchers such as medical expenses and hospitalization expenses issued by medical institutions, combined with relevant evidence such as medical records and diagnosis certificates. 2. Lost time: The lost time is determined according to the lost time and income of the victim. 3. Nursing expenses: The nursing expenses are determined according to the income of nursing staff, the number of nurses and the nursing period. 4. Transportation expenses: The transportation expenses are calculated according to the actual expenses incurred by the victim and his necessary accompanying personnel for medical treatment or transfer to hospital for treatment. 5. Hospitalization food subsidy: Hospitalization food subsidy can be determined by referring to the standard of food subsidy for ordinary staff of local state organs. 6. Nutrition fee: The nutrition fee is determined according to the disability of the victim with reference to the opinions of medical institutions. 7. Disability compensation: according to the degree of disability or disability level of the victim, according to the per capita disposable income of urban residents or the per capita net income of rural residents in the last year where the court of appeal is located, the disability compensation is calculated as 20 years from the date of self-disability. However, for those over 60 years old, the age will be reduced by one year for each additional year; Seventy-five years of age or older, calculated by five years.
legal ground
Article 14 of the Company Law of the People's Republic of China * * * A company may establish branches. The establishment of a branch company shall apply to the company registration authority for registration and obtain a business license. A branch company does not have legal person status, and its civil liability shall be borne by the company. A company may set up subsidiaries, which have legal personality and independently bear civil liabilities according to law.
Article 50 of the Enterprise Income Tax Law of the People's Republic of China * * * Unless otherwise stipulated by tax laws and administrative regulations, resident enterprises shall pay taxes at the place where they are registered; However, if the place of registration is overseas, the place of tax payment shall be the place where the actual management institution is located. Where a resident enterprise establishes a business organization without legal person status within the territory of China, it shall calculate and pay enterprise income tax in a consolidated manner.