临时雇佣的民工在施工中造成身体损伤的应认定为工伤/董振宇

作者:法律资料网 时间:2024-07-09 23:25:51   浏览:9064   来源:法律资料网
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临时雇佣的民工在施工中河北贾俊清律师事务所
董振宇 造成身体损伤的应认定为工伤

一、据以研究的案例
  北京某山庄(以下简称山庄)在院内搭建蒙古包时,主管基建的负责人通过承揽该项工程铁工活的领班找来木工王某。当时双方口头约定王某自带工具负责做蒙古包工程的木工活,山庄每日给付40元劳动报酬,干完木工活王某领取全部劳动报酬后与山庄再无其他关系。2001年8月16日(当时下着小雨),山庄工程负责人指派王某去干铁工活,王某在往蒙古包上上铁板时,因下雨铁板滑落,砍到王某的双脚后跟上。
  王某被送至怀柔区第一医院治疗,医院诊断为(双脚)跟腱断裂。王某的治伤费用已由山庄给付。2001年9月27日王某以自己为山庄干木工活受伤,且需继续治疗为由诉至怀柔区法院,请求法院责令山庄先行给付医疗费6000元。后经双方当事人案外和解,由山庄给付医疗费5000元,王某撤回了起诉。2001年12月10日王某向区劳动保障局提出要求认定工伤的申请。另查,山庄已即时结清了王某的劳动报酬。
  2002年1月9日, 区劳动保障局作出《王某工伤认定结论通知书》认为, 王某属山庄雇佣的临时木工,雇佣期间王某受单位领导指派,在帮助往蒙古包上上铁板时被铁板砸伤,依据《北京市企业劳动者工伤保险规定》第6条第1款第1项的规定,属于工伤认定范围,故认定王某为工伤。山庄以王某作为本单位临时雇佣人员,不属于本单位职工,其伤是私自帮铁工干活时造成等为由,向法院提起行政诉讼,要求撤销《工伤认定书》。
  一审法院经审理认为,王某与山庄之间并未形成劳动关系或事实劳动关系,区劳动保障局依据《北京市企业劳动者工伤保险规定》第6条第1款第1项的规定,作出王某为工伤的认定,属主要证据不足,适用法律法规错误,故依据《中华人民共和国行政诉讼法》第54条第2项第1目之规定,判决撤销区劳动保障局作出的《王某工伤认定结论通知书》。被告不服提起上诉,二审法院经审理,判决驳回上诉,维持一审判决。

http://www.sdldfl.cn/ReadNews.asp?NewsID=2301的观点:

王某与山庄之间仅存在民事雇佣关系,而不存在劳动关系或者事实劳动关系。首先,王某与山庄之间不存在劳动关系。从主体上看,王某不是山庄的正式职工,既不享受北京山庄的福利待遇,也不与其他职工一样享受社会保险,不具有劳动关系中劳动者的身份。从程序上看,王某与山庄并没有签订书面劳动合同。从内容上看,虽然王某所完成的工作符合法律要求,但是王某与山庄之间并没有书面劳动合同,他们之间劳务内容合法,并不影响王某与山庄之间不存在劳动关系事实。其次,王某与山庄之间不存在事实劳动关系。在本案中,山庄为搭建蒙古包,临时雇佣王某做木工活,王某按约定自带木工工具,完成搭建蒙古包的木工活,每天领取40元的劳动报酬,至木工活干完止;山庄负责提供图纸设计和必要的原材料,并负责支付王某的劳动报酬。王某与山庄之间,没有按照法律的要求签订书面的劳动合同,也不符合确立劳动关系的其他构成要件,王某事实上也没有成为山庄的成员,也不享受北京山庄提供的给予其他职工相同的福利待遇、社会保险待遇。他们之间不存在事实劳动关系所具备的条件。
  经过上述分析,我们可以看出,王某与山庄之间仅存在民事雇佣关系。因为从干预程度上来看,国家对于王某与山庄之间的关系干预较弱,而不像对待劳动关系或者事实劳动关系那么强。从福利待遇方面来看,王某显然在福利待遇方面与其他职工就存在明显差距。从用工形式方面来看,王某与山庄之间既未签订劳动合同,又没有实际成为企业的成员,不享有山庄其他职工同等待遇或同等条件。因此,王某与山庄之间并未形成劳动关系或事实劳动关系,仅存在雇佣劳务关系,而这种雇佣关系只能受民法调整。在实践中,对劳动者工伤事故的认定,应当以劳动者与企业、个体经济组织之间是否存在劳动关系或事实劳动关系为前提,由于王某与山庄之间并未形成劳动关系或事实劳动关系,所以区劳动保障局认定王某为工伤,应属适用法律法规错误。因此,法院判决撤销区劳动保障局做出的《工伤认定书》,是符合法律规定的。

作者观点:
本案王某与山庄之间存在事实劳动关系。理由:1王某不是正式职工,既不享受北京山庄的福利待遇,也不与其他职工一样享受社会保险,不能作为证明本案王某与山庄之间不存在劳动关系或者事实劳动关系的理由。职工享有的待遇不予保障是违法行为。以此作论据犯了循环论证的逻辑错误。2从主体上看,承揽搭建蒙古包工程的单位应具有相应资质,而王某是具有完全民事行为能力的自然人。双方主体合格。3。当时双方口头约定王某自带工具负责做蒙古包工程的木工活,山庄每日给付40元劳动报酬,干完木工活王某领取全部劳动报酬后与山庄再无其他关系。2001年8月16日(当时下着小雨),山庄工程负责人指派王某去干铁工活。说明王某作为i劳动者有为用人单位提供劳动的事实,服从用人单位的工作安排,劳动者与用人单位存在从属关系。符合存在事实劳动关系的特征。4"山庄工程负责人指派王某去干铁工活"\“山庄每日给付40元劳动报酬”排除王某与山庄是承揽关系。

“区劳动保障局作出《王某工伤认定结论通知书》认为, 王某属山庄雇佣的临时木工,雇佣期间王某受单位领导指派,在帮助往蒙古包上上铁板时被铁板砸伤,依据《北京市企业劳动者工伤保险规定》第6条第1款第1项的规定,属于工伤认定范围,故认定王某为工伤。”是正确的。




河北贾俊清律师事务所 董振宇 法律咨询电话 13785602135

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关于我与土耳其共和国就土耳其在香港特区保留总领事馆问题换文的备案函

中国 土耳其


关于我与土耳其共和国就土耳其在香港特区保留总领事馆问题换文的备案函


(签订日期1997年5月28日 生效日期1997年7月1日)
国务院:
  我与土耳其共和国政府已于一九九七年五月八日就“九七”后土耳其在中华人民共和国香港特别行政区保留总领事馆换文达成协议。现送上土方照会(英文)影印件和我方复照(中方)副本,请予备案。土方照会正本已存外交部。

 附件:       土耳其共和国就土耳其在
         香港特区保留总领事馆问题换文的备案函

土耳其共和国驻华大使馆:
  中华人民共和国外交部向土耳其共和国驻华大使馆致意,并荣幸地收到大使馆一九九七年四月二十九日第403.06/298-59号照会,内容如下:
  “土耳其共和国驻华大使馆向中华人民共和国外交部致意,并谨代表土耳其共和国政府确认,经过友好协商,并考虑到两国业已存在的友好合作关系,根据一九六三年四月二十四日《维也纳领事关系公约》,就自一九九七年七月一日中华人民共和国政府对香港恢复行使主权之日起土耳其共和国在中华人民共和国香港特别行政区保留总领事馆问题达成如下协议:

 一、中华人民共和国政府同意土耳其共和国政府在中华人民共和国香港特别行政区保留总领事馆。

 二、中华人民共和国政府注意到土耳其共和国驻香港总领事馆同时在澳门执行领事职务的情况,并同意自一九九九年十二月二十日中华人民共和国政府恢复对澳门行使主权之日起,土耳其共和国继续执行该职务。

 三、中华人民共和国政府将根据中国有关法律和规定,为土耳其共和国驻中华人民共和国香港特别行政区总领事馆执行领事职务提供必要的协助和便利。

 四、土耳其共和国驻香港特别行政区总领事馆的运作将根据一九六三年四月二十四日《维也纳领事关系公约》的规定。领事事务本着友好合作的精神在平等互利的基础上予以处理。
  如蒙外交部代表中华人民共和国政府接受上述内容,本照会及外交部的复照即构成两国政府间的一项协议,并自一九九七年七月一日起生效。”
  外交部谨代表中华人民共和国政府确认,同意上述照会内容。
  顺致最崇高的敬意。

                    中华人民共和国外交部(印)
                    一九九七年五月八日于北京

全国人民代表大会常务委员会关于惩治偷税、抗税犯罪的补充规定(附英文)

全国人民代表大会常务委员会


全国人民代表大会常务委员会关于惩治偷税、抗税犯罪的补充规定(附英文)

1992年9月4日第七届全国人民代表大会常务委员会第二十七次会议通过

为了惩治偷税、抗税的犯罪行为,对刑法作如下补充规定:
一、纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证,在帐簿上多列支出或者不列、少列收入,或者进行虚假的纳税申报的手段,不缴或者少缴应纳税款的,是偷税。偷税数额占应纳税额的百分之十以上并且偷税数额在一万元以上的,或者因偷税被税务机关给予二次行政处罚
又偷税的,处三年以下有期徒刑或者拘役,并处偷税数额五倍以下的罚金;偷税数额占应纳税额的百分之三十以上并且偷税数额在十万元以上的,处三年以上七年以下有期徒刑,并处偷税数额五倍以下的罚金。
扣缴义务人采取前款所列手段,不缴或者少缴已扣、已收税款,数额占应缴税额的百分之十以上并且数额在一万元以上的,依照前款规定处罚。
对多次犯有前两款规定的违法行为未经处罚的,按照累计数额计算。
二、纳税人欠缴应纳税款,采取转移或者隐匿财产的手段,致使税务机关无法追缴欠缴的税款,数额在一万元以上不满十万元的,处三年以下有期徒刑或者拘役,并处欠缴税款五倍以下的罚金;数额在十万元以上的,处三年以上七年以下有期徒刑,并处欠缴税款五倍以下的罚金。
三、企业事业单位犯第一条、第二条罪的,依照第一条、第二条的规定,判处罚金,并对负有直接责任的主管人员和其他直接责任人员,处三年以下有期徒刑或者拘役。
四、纳税人向税务人员行贿,不缴或者少缴应纳税款的,按照行贿罪追究刑事责任,并处不缴或者少缴的税款五倍以下的罚金。
五、企业事业单位采取对所生产或者经营的商品假报出口等欺骗手段,骗取国家出口退税款,数额在一万元以上的,处骗取税款五倍以下的罚金,并对负有直接责任的主管人员和其他直接责任人员,处三年以下有期徒刑或者拘役。
前款规定以外的单位或者个人骗取国家出口退税款的,按照诈骗罪追究刑事责任,并处骗取税款五倍以下的罚金;单位犯本款罪的,除处以罚金外,对负有直接责任的主管人员和其他直接责任人员,按照诈骗罪追究刑事责任。
六、以暴力、威胁方法拒不缴纳税款的,是抗税,处三年以下有期徒刑或者拘役,并处拒缴税款五倍以下的罚金;情节严重的,处三年以上七年以下有期徒刑,并处拒缴税款五倍以下的罚金。
以暴力方法抗税,致人重伤或者死亡的,按照伤害罪、杀人罪从重处罚,并依照前款规定处以罚金。
七、对犯本规定之罪的,由税务机关追缴不缴、少缴、欠缴、拒缴或者骗取的税款。对依法免予刑事处罚的,除由税务机关追缴不缴、少缴、欠缴、拒缴或者骗取的税款外,处不缴、少缴、欠缴、拒缴或者骗取的税款五倍以下的罚款。
八、本规定自1993年1月1日起施行。

SUPPLEMENTARY PROVISIONS OF THE STANDING COMMITTEE OF THE NATIONALPEOPLE'S CONGRESS CONCERNING THE IMPOSITION OF PUNISHMENTS IN RESPECT OFOFFENSES OF TAX EVASION AND REFUSAL TO PAY TAX

(Standing Committee, National People's Congress: 4 September 1992)

Whole Doc.
With a view to imposing punishments in respect of offenses of tax
evasion and refusal to pay tax, the relevant supplementary provisions to
the Criminal Law have been formulated as follows:
1. "Evasion of tax" means that a taxpayer fails to pay or underpays
the amount of tax payable through the adoption of the means of forging,
revising, concealing or destroying accounting books or supporting vouchers
for the accounts without authorization, or of overstating expenses or not
stating or understating income in accounting books, or of filing
fraudulent tax returns. Where the amount of tax evaded accounts for more
than ten percent of the amount of tax payable and is over Renminbi 10000
Yuan, or where the taxpayer evades tax again after having been subject to
administrative sanctions imposed by the tax authorities twice by reason of
tax evasion, the taxpayer shall be subject to imprisonment or confinement
with hard labour for a term of not more than three years as well as a fine
of not more than five times the amount of tax evaded. Where the amount of
tax evaded accounts for more than thirty percent of the amount of tax
payable and is over Renminbi 100000 Yuan, the taxpayer shall be subject to
imprisonment for a term of over three years but not more than seven years
as well as a fine of not more than five times the amount of tax evaded.
Where a withholding agent fails to pay or underpays the tax which has
been withheld or collected through the adoption of the means specified in
the preceding Paragraph, and where the amount of tax evaded accounts for
more than ten percent of the amount of tax payable and is over Renminbi
10000 Yuan, a punishment shall be imposed on the withholding agent in
accordance with the provisions stipulated in the preceding Paragraph.
Where the illegal acts specified in the preceding two Paragraphs have
been committed several times and no punishment has been imposed, a
punishment shall be imposed based on the accumulated amounts.
2. Where a taxpayer who has failed to pay the amount of tax payable
adopts the means of transferring or concealing the property, resulting in
failure on the part of the tax authorities to pursue the payment of the
tax in arrears, and where the amount of the tax in arrears is over
Renminbi 10000 Yuan but under Renminbi 100000 Yuan, the taxpayer shall be
subject to imprisonment or confinement with hard labour for a term of not
more than three years as well as a fine of not more than five times the
amount of tax in arrears. Where the amount of tax in arrears is over
Renminbi 100000 Yuan, the taxpayer shall be subject to imprisonment for a
term of over three years but not more than seven years as well as a fine
of not more than five times the amount of tax in arrears.
3. Where an enterprise or institution commits the offenses specified
in Articles 1 or 2 hereof, a fine shall be imposed on the enterprise or
institution in accordance with the provisions set forth in Articles 1 or 2
hereof, and the persons in charge and other personnel who assume direct
responsibility shall be subject to imprisonment or confinement with hard
labour for a term of not more than three years.
4. Where a taxpayer offers a bribe to tax officials and fails to pay
or underpays the amount of tax payable, an investigation into the criminal
liabilities of the taxpayer shall be conducted based on an offense of
bribery, and the taxpayer shall be subject to a fine of not more than five
times the amount of tax which has not been paid or underpaid.
5. Where an enterprise or institution fraudulently obtains a tax
refund through the adoption of deceptive means such as fraudulently
declaring the commodities it produces or operates as export goods, and
where the amount of the tax refund which has been fraudulently obtained is
over Renminbi 10000 Yuan, a fine of not more than five times the amount of
the tax refund which has been fraudulently obtained shall be imposed on
the enterprise or institution, and the persons in charge and other
personnel who assume direct responsibility shall be subject to
imprisonment or confinement with hard labour for a term of not more than
three years.
Where an entity or individual other than those as prescribed in the
preceding Paragraph fraudulently obtains a tax refund for export from the
State, an investigation into the criminal liabilities of the entity or
individual shall be conducted based on an offense of fraud, and a fine of
not more than five times the amount of the tax refund which has been
fraudulently obtained shall be imposed on the entity or individual. In
addition to imposing a fine on an entity which has committed the offense
specified in this Paragraph, an investigation into the criminal
liabilities of the persons in charge and other personnel who assume direct
responsibility shall be conducted based on an offense of fraud.
6. "Refusal to pay tax" means the refusal to pay tax by using
violence or menace. A taxpayer who has refused to pay tax shall be subject
to imprisonment or confinement with hard labour for a term of not more
than three years as well as a fine of not more than five times the amount
of tax the taxpayer has refused to pay. Where the case is serious, the
taxpayer shall be subject to imprisonment for a term of over three years
but not more than seven years as well as a fine of not more than five
times the amount of tax the taxpayer has refused to pay.
In the case of refusal to pay tax by using violence which causes a
person to suffer from serious injury or death, a serious punishment shall
be imposed based on an offence of assault or manslaughter, and a fine
shall be imposed in accordance with the provisions set forth in the
preceding Paragraph.
7. Where the offenses specified herein are committed, the tax
authorities shall pursue the payment of the amount of tax which has not
been paid or underpaid, or is in arrears, or a taxpayer has refused to
pay, or has been fraudulently obtained. Where a taxpayer is exempt from
criminal punishment in accordance with the law, the tax authorities shall,
in addition to pursuing the payment of the amount of tax which has not
been paid or underpaid, or is in arrears, or the taxpayer has refused to
pay, or has been fraudulently obtained, shall impose a fine of not more
than five times the amount of tax which has not been paid or underpaid, or
is in arrears, or the taxpayer has refused to pay, or has been
fraudulently obtained.
8. The present provisions shall come into force as of January 1,
1993.