劳动合同法解读四十六：经济补偿

2024-05-18

劳动合同法解读四十六：经济补偿（共6篇）

篇1：劳动合同法解读四十六：经济补偿

劳动合同法解读十六：劳动合同的生效

第十六条劳动合同由用人单位与劳动者协商一致，并经用人单位与劳动者在劳动合同文本上签字或者盖章生效。

劳动合同文本应当由用人单位和劳动者各执一份。

【解读】本条是关于劳动合同生效的规定。

一、劳动合同生效的含义

劳动合同的生效，是指具备有效要件的劳动合同按其意思表示的内容产生了法律效力，此时这份劳动合同的内容才对签约双方具有法律约束力。劳动合同的成立，是指用人单位与劳动者达成协议而建立劳动合同关系。双方在劳动合同上签字或者盖章即代表劳动合同成立，但是劳动合同的成立并不代表着合同生效。如果双方当事人根据特定的需要，在劳动合同中对生效的期限或者条件作出特别约定的，那么当事人约定的期限或条件一旦成立，劳动合同即生效。

二、劳动合同生效的条件

一份劳动合同发生法律效力必须具备一些条件，这些条件包括：

（一）劳动合同的双方当事人必须具备法定的资格；行为能力是签订合同的任何一方必须有法律上认可的签订劳动合同的资格。举个最简单的例子来说，一个10岁的小孩不具备与单位签订劳动合同的行为能力，因为法律上认为一个10岁的小孩根本不能够认识到签订劳动合同的真正含义。通常，年满16周岁、精神正常的人是具有签订劳动合同的行为能力的。

（二）劳动合同的内容和形式必须合法，不得违反法律的强制性规定或者社会公共利益。所谓强制性规定就是当事人不能约定，只能按照法律规定办的权利义务。如本法第十九条规定，劳动合同期限三个月以上不满一年的，试用期不得超过一个月。在这种情况下即使双方在合同中约定了一个月以上的试用期，也是违反法律规定的，该条款将视为无效。

（三）劳动合同需由用人单位与劳动者协商一致订立。订立劳动合同的双方必须意思表示真实，任何一方采用欺诈、胁迫等手段与另一方签订的劳动合同是无效的。

三、劳动合同文本由用人单位和劳动者各执一份

劳动合同是劳动者与用人单位之间建立劳动关系的法律依据，是双方当事人明确各自权利与义务的基本形式，也是劳动者维护自身合法权益的最直接的证据。在现实生活中，不少用人单位以种种理由拒绝将属于劳动者本人的劳动合同归还劳动者，这种做法直接侵害了劳动者的合法权益。因为劳动合同一般会明确劳动合同期限、工作内容、工作时间、劳动报酬、社会保险以及约定保守商业秘密或者竞业限制等条款，这也是劳动者履行与用人单位劳动关系的依据和证明。如果劳动者手中没有这个有力的证明，一旦与用人单位发生劳动争议，劳动者则处于举证不利的境地，其合法权益极易遭受侵害。因此，本法规定，劳动合同文本应当由用人单位和劳动者各执一份。

《劳动部关于实行劳动合同制度若干问题的通知》第五条指出：“劳动合同可以规定合同的生效时间。没有规定劳动合同生效时间的，当事人签字之日即视为该劳动合同生效时间。”在大多数情况下，劳动合同成立和生效是在同时的。本条所规定的“劳动合同由用人单位与劳动者协商一致，并经用人单位与劳动者在劳动合同文本上签字或者盖章生效”就是指在劳动合同没有约定劳动合同生效时间的情况下，劳动合同以用人单位与劳动者在劳动合同文本上签字或者盖章时生效。当事人签字或者盖章时间不一致的，以最后一方签字或者盖章的时间为准。如果有一方没有写签字时间，那么另一方写明的签字时间就是合同的生效时间。劳动合同当事人应当按照合同约定的起始时间履行劳动合同。有时劳动合同约定的起始时间与实际履行的起始时间会不一致，这时则应按双方当事人实际履行劳动合同的起始时间确认。当事人对劳动合同的生效作出的其他约定，不得违背法律法规的规定。

劳动合同的无效有两点需要注意：第一、劳动合同部分无效，不影响其他部分效力的，其他部分仍然有效。第二、劳动合同的无效或者部分无效要由劳动争议仲裁机构或者人民法院确认。这一点常常被忽视。由于普通人对于无效原因的理解会发生偏差，法律将确认无效的权利限制在了仲裁和诉讼，从而保障劳动合同双方当事人的合法权益。

篇2：劳动合同法解读四十六：经济补偿

第四十条有下列情形之一的，用人单位在提前三十日以书面形式通知劳动者本人或者额外支付劳动者一个月工资后，可以解除劳动合同：

（一）劳动者患病或者非因工负伤，在规定的医疗期满后不能从事原工作也不能从事由用人单位另行安排的工作的；

（二）劳动者不能胜任工作，经过培训或者调整工作岗位，仍不能胜任工作的；

（三）劳动合同订立时所依据的客观情况发生重大变化，致使劳动合同无法履行，经用人单位与劳动者协商，未能就变更劳动合同内容达成协议的。

【解读】本条是关于无过失性辞退的规定。

用人单位根据劳动合同履行中客观情况的变化而解除劳动合同。这里的客观情况既包括用人单位的，也有劳动者自身的原因。前者可能是由于经营上的原因发生困难，亏损或业务紧缩；也可能因为市场条件、国际竞争、技术革新等造成工作条件的改变而导致使用劳动者数量下降；后者则是由于原本胜任的工作在用人单位采取自动化或新生产技术后不能胜任，或者是因为身体原因不能胜任。本条对因客观情况变化导致劳动合同解除规定了“提前通知”或“额外支付劳动者一个月工资”。目的在于对劳动者的保护，为劳动者寻找新的工作提供必要的时间保障。

用人单位因客观情况变化而解除劳动合同，主要包括以下几种情况：

一、劳动者患病或者非因工负伤，在规定的医疗期满后不能从事原工作也不能从事由用人单位另行安排的工作的根据劳动部颁发的《企业职工患病或非因工负伤医疗期规定》第二条的规定：“医疗期是指企业职工因患病或非因工负伤停止工作治病休息不得解除劳动合同的时限。” 这里的医疗期，是指劳动者根据其工龄等条件，依法可以享受的停工医疗并发给病假工资的期间，而不是劳动者病伤治愈实际需要的医疗期。劳动者患病或者非因工负伤，有权在医疗期内进行治疗和休息，不从事劳动。但在医疗期满后，劳动者就有义务进行劳动。如果劳动者由于身体健康原因不能胜任工作，用人单位有义务为其调动岗位，选择他力所能及的岗位工作。如果劳动者对用人单位重新安排的工作也无法完成，说明劳动者履行合同不能，用人单位需提前三十日以书面形式通知其本人或额外支付劳动者一个月工资后，解除劳动合同。以便劳动者在心理上和时间上为重新就业做准备。

案例1：王某于2007年7月初从某高校毕业后，通过朋友介绍，应聘进入本市一家私营企业工作。公司与王某签订了2007年7月1日至2009年6月30日的劳动合同。2007年12月初王某因患慢性疾病经医院治疗，后一直病假在家。2008年6月底，企业劳动人事部门书面通知王某，因医疗期满王某不能从事原工作，也不能从事企业另行安排的工作，所以与王某解除劳动关系。王某收到通知后即与企业劳动人事部门联系，经多次交涉均未果。于是，王某只能向劳动仲裁委员会申请劳动仲裁，要求企业恢复劳动关系，继续履行合同。劳动仲裁委员会经审查予以受理。

双方观点：

劳动仲裁委员会在开庭审理时，王某认为：自己虽身患慢性疾病病假休息在家，也很想尽快恢复健康，早日上班，但现在实在不能正常上班。由于本人尚在病假之中，企业是不可以解除劳动关系的，因而企业的这种做法违反劳动合同法，要求仲裁委员会支持自己的请求，恢复劳动关系，继续履行合同，同时要求企业支付病假期间的工资。

企业在庭审答辩时称：因为医疗期已满，王某不能从事原工作，也不能从事企业另行安排的工作，企业已经给他充分休息，但他仍不能正常工作，所以只能提前一个月通知与其解

除劳动关系。企业按照《劳动合同法》的有关规定与王某解除劳动合同是有法律依据的，因此，对王某提出的要求不予同意。

仲裁裁决：劳动仲裁委员会查明，2007年7月王某大学毕业后进入该企业。企业与之订立了两年期劳动合同。同年12月初，王某因患慢性疾病一直病假在家。劳动仲裁委员会经审理后认为，根据《中华人民共和国劳动合同法》的有关规定，王某医疗期已满，不能从事原工作，也不能从事企业另行安排的工作，所以企业可以与其解除劳动合同。最后，仲裁委员会依法作出裁决，对王某所提出的撤消企业与其解除劳动合同的决定，恢复双方劳动关系，继续履行合同的请求不予支持。

实案实说：本案争议的焦点在于，劳动者与用人单位在劳动合同履行期间，劳动者的医疗期已满，不能从事原工作，也不能从事用人单位另行安排工作的，用人单位是否可以与其解除劳动合同。根据《中华人民共和国劳动合同法》第四十条规定，“有下列情形之一的，用人单位提前三十日以书面形式通知劳动者本人或者额外支付劳动者一个月工资后，可以解除劳动合同：

（一）劳动者患病或者非因工负伤，在规定的医疗期满后不能从事原工作，也不能从事由用人单位另行安排的工作的。”由此可见，王某即使合同期未满，但医疗期已满，既不能从事原工作，也不能从事用人单位另行安排工作的，企业可以与其解除劳动合同。所以本案中，王某要求仲裁委员会撤消企业与其解除劳动合同，恢复劳动关系，继续履行合同的请求缺乏依据。劳动仲裁委员会依法作出裁决，没有支持王某的仲裁请求

二、劳动者不能胜任工作，经过培训或者调整工作岗位，仍不能胜任工作的这里所谓“不能胜任工作”，是指不能按要求完成劳动合同中约定的任务或者同工种，同岗位人员的工作量。但用人单位不得故意提高定额标准，使劳动者无法完成。劳动者没有具备从事某项工作的能力，不能完成某一岗位的工作任务，这时用人单位可以对其进行职业培训，提高其职业技能，也可以把其调换到能够胜任的工作岗位上，这是用人单位负有的协助劳动者适应岗位的义务。如果单位尽了这些义务，劳动者仍然不能胜任工作，说明劳动者不具备在该单位的职业能力，单位可以在提前三十日书面通知的前提下，解除与该劳动者的劳动合同。

需要注意的是用人单位不能随意调动劳动者工作岗位或提高工作强度，借口劳动者不能胜任工作而解除劳动合同。

案例2：董某是一家保险公司的业务员，跟公司签有为期1年的劳动合同，合同中约定董某每个季度必须完成一定数额的销售任务，个人收入则主要是销售提成。尽管董某对保险推销工作满怀热情，不辞辛苦，但头一个季度下来，所签保险单寥寥无几，远远没有完成公司的销售定额。公司销售主管提醒董某说，若第二季度仍完不成任务，他就将面临被解聘的可能。为了保住工作，董某更加努力，甚至发动了所有的亲戚朋友，第二季度的销售业绩比头一季度有所提高，但比公司的定额还是差了不少，于是他担心的事情出现了：公司销售主管口头通知他说，鉴于他连续半年都不能完成公司的任务，公司认为他不能胜任保险销售工作，因此决定解除与他的劳动合同，请他在3天内办好离职手续。董某万般请求，希望公司能再给他一次机会，被拒绝后，董某又提出自己的劳动合同期限是1年，公司提前解除劳动合同，应该支付经济补偿金。但公司销售主管以解除合同是因为董某自己不能胜任工作，且事先又提醒过他为由，拒绝了董某支付经济补偿金的要求，双方遂发生争议。

解答:根据《劳动法》第25条之规定，劳动者在试用期内被证明不符合录用条件的，严重违反企业规章制度的，给单位造成重大损害的，以及被追究刑事责任的，用人单位可以行使单方辞退员工的权利;劳动者不胜任工作的，医疗期满的，客观情况发生重大变化的，用人单位在履行一定的程序后，可以提前30日书面通知劳动者解除劳动合同。案例1中，单位解除董某的劳动合同存在以下几个问题：一是没有对董谋进行调岗或培训;二是解除合同

没有提前30日以书面形式进行通知;三是没有依法支付经济补偿金。

三、劳动合同订立时所依据的客观情况发生重大变化，致使劳动合同无法履行，经用人单位与劳动者协商，未能就变更劳动合同内容达成协议的本项规定是情势变更原则在劳动合同中的体现。这里的“客观情况”是指履行原劳动合同所必要的客观条件，因不可抗力或出现致使劳动合同全部或部分条款无法履行的其他情况，如自然条件、企业迁移、被兼并、企业资产转移等，使原劳动合同不能履行或不必要履行的情况。发生上述情况时，为了使劳动合同能够得到继续履行，必须根据变化后的客观情况，由双方当事人对合同进行变更的协商，直到达成一致意见，如果劳动者不同意变更劳动合同，原劳动合同所确立的劳动关系就没有存续的必要，在这种情况下，用人单位也只有解除劳动合同。

此外根据本法的相关规定，用人单位因劳动者的非过失性原因而解除合同的还应当给予劳动者相应的经济补偿。无论什么理由解聘，都要给予劳动者经济补偿。补偿方法，按劳动者在该单位的工作年限，每满1年支付1个月工资。6个月以上不满1年的，按1年计算；不满6个月的，向劳动者支付半个月工资。对高端劳动者的经济补偿有适当限制，最高标准是职工月平均工资的3倍，补偿年限最多12年。

案例3：何某是某市造纸厂生产部门的一线员工，与该企业签订了5年的劳动合同。在劳动合同履行期间，受当地政府加大保护自然遗产规划的影响，该企业的生产部门不得不从A市迁移到B市，只有销售部门留在A市。企业征求何某的意见，希望何某到B市继续从事原有工作，而何某基于各种考虑希望留在A市。双方经协商最终未能达成一致意见，于是，企业以“双方订立劳动合同时所依据的客观情况发生重大变化，双方经协商未能达成一致”为由，作出了解除劳动合同的决定。何某认为企业的决定侵害了自己的权益，遂向劳动争议仲裁委员会提出申诉。经审理，劳动争议仲裁委员会支持了企业解除劳动合同的决定，裁决企业向何某支付解除劳动合同的经济补偿金。

篇3：劳动合同法解读四十六：经济补偿

劳动力派遣制度源于美国, 早在1971年美国就颁布了人才派遣业的法律。如今, 人才派遣在欧、美、日本等国家已经很普遍, 成为一些经济发达国家的主要用工形式。对于劳动力派遣, 一些学者的定义为:劳动力派遣机构与派遣劳工签订派遣契约, 在得到派遣劳工同意后, 使其在要派构指挥监督下提供劳务之劳动形态。劳务派遣作为一种灵活的用工方式, 在我国适用越来越普遍。

2006年农民工徐延格状告北京肯德基给付劳动合同经济补偿金一案作为标志性案件引起了全社会对劳务派遣问题的关注。 (1) 2008年1月1日《劳动合同法》的施行再一次引起了人们对劳务派遣制度的关注。随着经济的发展, 劳务派遣发展也较为迅速, 尤其是在我国东部沿海地区。在劳务派遣迅速发展的同时, 劳务派遣的适用范围也越来越成为人们关注的焦点。

本文对我国劳务派遣适用范围现状以广州为例。据调查, 广州市企业尤其是大中型国有企业, 普遍存在生产一线岗位大量使用劳务派遣工的现象, 一些企业的劳务工占职工比例已近一半, 更有一些企业将原正式职工转入劳务派遣公司再派回原单位工作。 (2) 这些用人企业愿意采用劳务派遣的方式主要是因为劳务派遣成本较低、承担的责任也相对较少。但现实当中一些企业为了追求自身利益最大化不惜违反法律, 超出法律规定的劳务派遣行业范围、滥用劳务派遣制度。这一做法不仅有损劳务派遣制度功能的发挥, 也不利于被派遣劳动者合法权益的保护。从法律角度来看, 我国目前对于劳务派遣适用范围只有《劳动合同法》第六十六条的规定, 但该规定过于笼统、缺少可操作性, 这为一些企业超出法律规定行业范围滥用劳务派遣提供了可趁之机。目前, 超出法律规定范围, 在长期性、稳定性和专业性岗位上采用劳务派遣用工方式的现象大量存在。

二、我国《劳动合同法》关于劳务派遣适用范围规定存在的不足

我国《劳动合同法》第六十六条规定了劳务派遣适用的岗位。该条规定:“劳务派遣一般在临时性、辅助性或者替代性的岗位上实施。”这一条规定是我国劳务派遣在适用范围上的法律依据, 即在我国劳务派遣只能在那些临时性、辅助性或者替代性的岗位上实施, 而不能在长期性, 稳定性和专业技术性的工作岗位上采取这一用工方式。但是, 该条规定过于笼统, 缺少可操作性。

第一, 《劳动合同法》第六十六条对相关概念界定不清。《劳动合同法》第六十六条对劳务派遣适用范围的界定主要体现在临时性、辅助性、替代性上, 但该条却未对这“三性”的具体含义进行实质性的、可操作性的界定, 且《劳动合同法实施条例》也未对此细化。而概念界定不清的直接后果是在法律适用的过程中对究竟哪些行业可以采用劳务派遣的用工方式, 哪些行业不可以采用产生歧义, 最终导致在具体实践中劳务派遣这一用工方式被人为地扩大适用范围。劳务派遣适用范围的扩大对于用工企业来说是有利的, 但对被派遣劳动者合法权益保护是不利的。

关于劳务派遣的“临时性”, 通常意义上理解为用工单位非经常性发生的或具有季节性、短期性、时效性很强的用工需求, 例如应付突然增加的订单等而增加的工作岗位;本单位劳动者因病假、产假、工伤停工留薪期、服兵役、脱产培训、丧失人身自由等原因在一定时间内不能提供劳动的工作岗位, 在该职工返岗之前, 可利用劳务派遣由被派遣劳动者提供劳务。 (3) 全国人大法工委在给劳动部的回复中也提到劳务派遣的派遣期一般不应超过六个月。但无论是从通常意义来理解还是从全国人大法工委的回复中都不能直接作为判断劳务派遣适用范围中“临时性”的法律依据。相对于临时性而言, 辅助性和替代性在实践中更难判断。临时性至少可以从实践长短来判断, 但是辅助性和替代性在实务中的判断要考虑具体行业的特点, 这对于一般劳动者来说很难判断。因此无论是对临时性还是对辅助性和替代性都需要通过司法解释等相关法律文件的形式进行界定, 从而防止利用法律上的缺陷扩大劳务派遣的适用范围。

第二, 该条规定的立法方式不利于劳务派遣适用范围的界定。第六十六条关于劳务派遣的适用范围规定采取的是概括式方式, 即并不具体指出适用范围而是通过总括式的方式来确定劳务派遣的适用范围。从立法技术上来讲, 采取概括式的方式无可厚非, 但是在本条中采用这种方式值得商榷。因为该条本身对相关概念界定不清楚, 再加上是以概括式的方式来规定劳务派遣的适用范围, 二者结合从某种意义上会使劳务派遣的适用范围更加模糊。相比较而言, 本条完全可以采取列举的方式对劳务派遣适用岗位范围进行限定。

《日本劳动派遣法》第四条规定, 下列各款规定之业务任何人不得从事劳动派遣事业:港湾运送业务、建设业务和保全业法第二条第一项各款揭示之业务及为确保该业务妥当实施, 以营业为目的之派遣劳动。 (4) 日本的规定中不难发现, 日本对于劳务派遣的适用岗位采取了消极的列举方式, 这种界定方式好处在于法律适用者可以很清楚地确定哪些岗位不可以采取劳务派遣。这种列举方式一方面符合法律的确定性, 另一方面也有利于防止劳务派遣适用范围的扩大, 进而保护被派遣劳动者的合法权益。

三、借鉴国外制度, 准确界定我国劳务派遣范围

随着经济的发展, 劳务派遣制度在我国发挥越来越重要的作用。但是由于我国法律对劳务派遣适用范围规定存在不足, 实践中存在很多不应该适用劳务派遣的行业却采用了劳务派遣的用工方式, 一定程度上影响了劳务派遣制度功能的发挥。因此, 准确界定劳务派遣的适用范围成为一种必然。

首先, 通过司法解释等法律文件对“三性”进行准确界定。劳务派遣的临时性、辅助性和替代性对于劳务派遣适用范围的界定发挥着重要的作用。在界定这“三性”的时候, 可以借鉴外国的先进经验, 如日本对于劳务派遣适用行业的规定, 对替代性和辅助性的行业尤其是辅助行业进行进一步的规定。因为哪些行业是替代性的行业, 哪些行业是辅助性的行业在很多情况下很难判断。

其次, 借鉴国外经验, 对劳务派遣的适用范围采取列举式的方式进行规定。通过前面的论述, 我们知道《日本劳动派遣法》对劳务派遣适用的行业范围进行了列举式的规定, 即明确指出哪些行业不允许采取劳务派遣的方式。虽然劳务派遣制度成长于日本, 但是我国在法律制度体系上和日本存在相似之处, 所以我国也可以考虑以列举的方式确定劳务派遣的适用范围。至于采取消极的列举方式还是积极的列举方式, 笔者认为在现有法律制度不健全的情况下可以考虑采取消极的列举方式即明确指出哪些行业不允许采用劳务派遣的方式。采用消极的列举方式可以避免立法上的滞后性, 同时也可以增强适用的弹性。

再次, 关于是否扩大劳务派遣适用范围的问题。前面两个问题主要是讨论如何在我国现有法律的框架内准确界定劳务派遣的行业范围。但是, 随着劳务派遣作用发挥越来越大, 另一个值得关注的问题是是否可以扩大劳务派遣的适用范围, 而不仅仅是将劳务派遣限定到临时性、辅助性和替代性的工作岗位上。众所周知, 劳动力派遣制度起源于美国, 应该说该制度在美国比较完善, 劳务派遣已经渗透到美国整个经济的各个领域, 从“看门人”到首席执行官, 各个层面的劳务派遣发展迅速, 劳务派遣的接收单位也由原来的小企业扩大到规模较大雇主。 (5)

当然, 我国的劳务派遣制度的完善程度不能和美国比, 并且美国劳务派遣适用行业范围的扩大也与美国自身供给因素、需求因素以及工会因素有关。但是我们可以借鉴美国成功的经验, 根据我国自身的供求因素来决定是否扩大劳务派遣的行业范围。中国社会科学院法学研究所谢增毅认为劳务派遣不应当限制其行业, 在一些高级行业采用劳务派遣的用工形式, 由于劳动者自身的力量更强, 更容易保护自己, 出现损害被派遣劳动者利益的可能性更小。因此, 实在没有必要将劳务派遣限制在临时性、辅助性或者替代性的岗位。 (6)

笔者并不完全赞同谢增毅关于劳务派遣不限制行业的观点。因为我国目前之所以对劳务派遣的行业范围进行限制是因为我国经济情况以及工会发展程度还不能满足不限制劳务派遣行业范围的条件, 不能完全放开对其行业范围的限制。但我们可以考虑适当扩大劳务派遣的行业范围, 充分发挥劳务派遣制度的优势。比如日本在经历了2004年对《劳动者派遣法》的第四次修订后, 全面放开了原本对制造业禁止劳动力派遣的吸纳规定, 同时也最大限度放开了对派遣期限的限制。 (7)

四、小结

随着经济的发展, 劳务派遣制度发挥着越来越重要的作用。但由于我国法律对劳务派遣行业范围的规定过于模糊、缺少可操作性, 滥用劳务派遣现象仍存在。超出适用范围采用劳务派遣不仅不利于劳务派遣功能的发挥, 也不利于被派遣劳动者合法权益的保护。因此, 一方面在现有法律框架内准确界定“临时性”、“辅助性”以及“替代性”的含义并采用消极列举的方式来确定劳务派遣的适用范围;另一方面在经济发展到一定程度的情况下还可以考虑适当扩大劳务派遣的行业范围。只有准确界定劳务派遣的适用行业范围, 才能防止滥用劳务派遣现象的产生, 真正保护被派遣劳动者合法权益不受侵害。

摘要：《劳动合同法》施行以来, 劳务派遣这一灵活用工方式在实际生活中受到越来越多企业的青睐。虽然《劳动合同法》从多个角度对劳务派遣进行了规定, 但是仍然存在不足, 尤其是在劳务派遣适用范围方面。因此, 文章从现行法律规定出发, 采取国内外比较的方式对我国劳务派遣的适用范围进行分析, 以期准确界定我国劳务派遣的适用范围, 保护被派遣劳动者的合法权益。

关键词：劳务派遣,劳动合同法,行业范围

参考文献

①董保华.十大热点事件透视劳动合同法[M].北京:法律出版社, 2007.

②赵大春.另类解读:滥用劳务派遣”.瞭望, 2011, (1) .

③杨永琦.劳务派遣中的权益保护.中国社会保障.2011, (1) :60.

④薛孝东.国内外劳务派遣立法比较.中国劳动, 2005, (6) :20.

⑤⑥谢增毅.美国劳务派遣的法律规制及对我国立法的启示———兼评我国<劳动合同法>的相关规定.比较法研究, 2007, (6) :115.

篇4：解读《劳动合同法》

来自劳动和社会保障部的统计显示：

目前，我国城镇从业人员高达2.6亿人，其中单位就业1.14亿人，灵活就业人员5000万人，此外还有数量过亿的农村剩余劳动力在不久的将来要逐步转移到城镇就业。

2006年全国各级劳动争议仲裁委员会共立案受理劳动争议案件31.4万件。在查处的各类案件中，克扣和拖欠工资的占41％。有60%以上的用人单位与员工签订的劳动合同是短期合同，甚至不签订合同……

从某种程度上来说，《劳动合同法》是一部比《物权法》更牵动人心的法律。

而争论似乎也从一开始就伴随着这部法律：《劳动合同法》是否会倾斜性的维护劳动者的权益？作为世界工厂的中国，劳动力成本低的比较优势会不会在新法颁布以后受到影响？从2006年两税并轨的讨论到2007年新劳动法措施的推出，企业的成本会不会大大增加？外资会不会有异议……

在对抗激烈的争论背后，在我国GDP每年平均以9%～10%的速度递增的同时，劳资——这一对中国曾经讳莫如深的矛盾开始浮出水面。

保护谁？代表谁？

2006年3月20日，《劳动合同法》草案公开征求意见，随即引起了轩然大波。资方、劳方以及工会展开了针锋相对的立法博弈。2007年6月29日，高票通过的《劳动合同法》，到底保护谁的利益？代表谁的利益？

1.着力解决订立劳动合同和合同短期化问题

数据显示：有60%以上的用人单位与员工签订的劳动合同是短期合同，合同期限大都在1年之内，劳动合同短期化倾向明显。

《劳动合同法》关联条款：

第十条建立劳动关系，应当订立书面劳动合同。已建立劳动关系，未同时订立书面劳动合同的，应当自用工之日起一个月内订立书面劳动合同。用人单位与劳动者在用工前订立劳动合同的，劳动关系自用工之日起建立。

第十四条无固定期限劳动合同，是指用人单位与劳动者约定无确定终止时间的劳动合同……用人单位自用工之日起满一年不与劳动者订立书面劳动合同的，视为用人单位与劳动者已订立无固定期限劳动合同。

第八十二条用人单位违反本法规定不与劳动者订立无固定期限劳动合同的，自应当订立无固定期限劳动合同之日起向劳动者每月支付二倍的工资。

新法实施后，用人单位应该重点考虑的是如何在管理中采取各种强化措施，建立单位内部严格的劳动合同签订纪律，禁止或防范出现员工不与单位签订劳动合同的现象，避免与员工形成事实劳动关系。

此外在订立合同的期限方面，有不少用人单位对无固定期限劳动合同及该条款存有恐惧之心，但实际上，无固定期限劳动合同并非是不可解除的劳动合同。从用人单位长远发展来看，无固定期限劳动合同如果运用得当，也会对用人单位吸引人才、激励员工、提升团队凝聚力大有好处。同时，立法者在该条款中也仍为用人单位保留了不签订无固定期限劳动合同的空间。

2.首次在法律上对劳务派遣进行规制

统计显示，截至2005年底，全国公有制企业、事业、机关单位的劳务工就约有2500万人，仅全国建筑系统使用各种形式的劳务工就超过1000万人；另一方面，劳务派遣业良莠不齐，全国有劳务派遣公司26158个，其中经劳动部门经办或审批的仅为18010个。

作为一种相对灵活的用工形式，劳务派遣在某些情况下对于补充传统就业方式的灵活性不足具有积极作用。

《劳动合同法》首次在法律上明确了劳务派遣公司作为用人单位的性质，限定了劳务派遣的使用范围，规定了用工单位的连带责任以及派遣单位与用工单位的义务分配、派遣单位应当与劳动者签订二年以上的固定期限劳动合同等，都为我国劳务派遣制度的建立健全提供了保障。

3.竞业限制与保密条款“意思自治” 《劳动合同法》关联条款：

“第二十三条用人单位与劳动者可以在劳动合同中约定保守用人单位的商业秘密和与知识产权相关的保密事项。

……

在解除或者终止劳动合同后，前款规定的人员到与本单位生产或者经营同类产品、从事同类业务的有竞争关系的其他用人单位，或者自己开业生产或者经营同类产品、从事同类业务的竞业限制期限，不得超过二年。”

本条是关于在劳动合同中约定保密条款和竞业限制条款的规定。与现行规定相比，该条的主要变化在于：1、竞业限制的最长期限由三年变为了两年；2、明确了竞业限制经济补偿金的给付时间应当在解除或终止劳动合同后，并且须在竞业限制期限内按月支付；3、明确了竞业限制经济补偿金及违约金的标准均按双方约定执行。

4.着力解决拖欠劳动者工资问题

2004年全国劳动保障监察部门查处的各类案件中，克扣和拖欠工资的占41％。近年来农民工为讨要工资而引起的群体斗殴事件愈演愈烈。

工资报酬权是劳动者最基本的权益，但用人单位拖欠、克扣劳动者工资的问题一度十分严重。《劳动合同法》第三十条不仅明确了“用人单位应当按照劳动合同约定和国家规定，向劳动者及时足额支付劳动报酬”，而且规定“用人单位拖欠或者未足额支付劳动报酬的，劳动者可以依法向当地人民法院申请支付令，人民法院应当依法发出支付令。”同时，还明确了用人单位拖欠工资程度严重的需予以处罚；职工一方可以与用人单位订立工资专项集体合同等。

5.用人单位单方解除劳动合同法定条件更多

《劳动合同法》关联条款：

“第三十九条劳动者有下列情形之一的，用人单位可以解除劳动合同：(四)劳动者同时与其他用人单位建立劳动关系，对完成本单位的工作任务造成严重影响，或者经用人单位提出，拒不改正的；(五)因本法第二十六条第一款第一项规定的情形致使劳动合同无效的……”

第二十六条下列劳动合同无效或者部分无效：

“(一)以欺诈、胁迫的手段或者乘人之危，使对方在违背真实意思的情况下订立或者变更劳动合同的……”

与现行规定相比，该条主要增加了第(四)项和第(五)项情形。上述两种情形，对用人单位均较为有利，但用人单位须把握好新规定的具体要求。用人单位在招聘员工、与员工订立或变更劳动合同时，与员工书面确认用人单位的招聘要求、招聘意图、合同变更意图等格外重要，因为用人单位对上述情形负有举证义务。

6.用人单位解除劳动合同或终止经济补偿总体成本增加

《劳动合同法》关联条款：

“第四十六条有下列情形之一的，用人单位应当向劳动者支付经济补偿……

第四十七条经济补偿按劳动者在本单位工作的年限，每满一年支付一个月工资的标准向劳动者支付。六个月以上不满一年的，按一年计算；不满六个月的，向劳动者支付半个月工资的经济补偿。

劳动者月工资高于用人单位所在直辖市、设区的市级人民政府公布的本地区上年度职工月平均工资三倍的，向其支付经济补偿的标准按职工月平均工资三倍的数额支付，向其支付经济补偿的年限最高不超过十二年……”

按现行《劳动法》的规定，只有解除劳动合同时才支付补偿金。而劳动合同到期自然终止则不用支付补偿金。这也是用人单位为了尽可能降低解雇成本，将合同期限缩短使之到期自然终止，避免解除劳动合同时支付劳动者经济补偿金，导致劳动合同短期化的原因。新法第四十六条第(五)项做了相应规定。合同期满或其他情况下终止劳动合同的，用人单位仍需要按工龄向员工支付经济补偿金。

另外，在经济补偿金的计算标准上，第四十七条区分了高端劳动者和一般劳动者。对高收入者进行了月平均工资标准和经济补偿金总额的限定。把高端劳动者和一般劳动者区分开，进行两种经济补偿，体现出《劳动合同法》对于一般劳动者的倾斜保护，避免在经济补偿金标准上出现过分悬殊，同时也对用人单位终止或解除劳动合同的补偿成本作了适当平衡。

此外，《劳动合同法》还在劳动规章制度的制定，擴大经济性裁员的范围，严格界定出资培训并限制违约金的适用范围等方面做了详尽的规定。

一部接近欧洲标准的劳动法

已经成为整个国际生产链上重要一环的中国，劳资问题一度被国际关注。《纽约时报》评价说：“这是二十多年来中国劳工管理制度上意义最重大的改变。”

尽管只是一部接近欧洲标准的劳动法，但他的诞生足以让人欣喜。在中国，广大劳动者的生存状况远远比不上许多欧洲国家。问题的关键在于地方政府对GDP的盲目追求，经济增长对于投资的过分依赖，为吸引和留住投资，就难免牺牲劳动者的利益。

从1995年1月1日起正式实施的《劳动法》到2008年1月1日即将实施的《劳动合同法》，广大劳动者与新成长起来的雇主阶层在劳资关系的不断市场化中经历了13年的探索与挣扎；从2005年的一审到2007年的四审通过，《劳动合同法》的诞生经历了2年的酝酿与权衡；《劳动合同法》能否走出《劳动法》的困境，能否真正促进劳资关系的均衡发展，我们希冀磨合的时间不会太长……

篇5：劳动合同法解读四十六：经济补偿

(1)企业持有的固定资产，单位价值不超过5000元的，可以一次性在计算应纳税所得额时扣除。

(2)企业在2013年12月31日前持有的单位价值不超过5000元的固定资产，其折余价值部分，2014年1月1日以后可以一次性在计算应纳税所得额时扣除。

3.所有企业+专用于研发

企业在2014年1月1日后购进并专门用于研发活动的仪器、设备：

(1)单位价值不超过100万元的，可以一次性在计算应纳税所得额时扣除;

(2)单位价值超过100万元的，允许按不低于企业所得税法规定折旧年限的60%缩短折旧年限，或选择采取双倍余额递减法或年数总和法进行加速折旧。

4.重点行业

下列重点行业企业的固定资产，允许按不低于企业所得税法规定折旧年限的60%缩短折旧年限，或选择采取双倍余额递减法或年数总和法进行加速折旧：

(1)符合相关条件的生物药品制造业，专用设备制造业，铁路、船舶、航空航天和其他运输设备制造业，计算机、通信和其他电子设备制造业，仪器仪表制造业，信息传输、软件和信息技术服务业等行业企业，2014年1月1日后购进的固定资产(包括自行建造);

(2)对符合相关条件的轻工、纺织、机械、汽车等四个领域重点行业的企业，2015年1月1日后新购进的固定资产。

【解释】上述重点行业企业是指以上述行业业务为主营业务，其固定资产投入使用当年的主营业务收入占企业收入总额50%(不含)以上的企业。

资产的税务处理——其他资产★

(一)生产性生物资产的折旧费用

1.生产性生物资产，包括经济林、薪炭林、产畜和役畜等。

2.计税基础

(1)外购的生产性生物资产，以购买价款和支付的相关税费为计税基础;

(2)通过捐赠、投资、非货币性资产交换、债务重组等方式取得的生产性生物资产，以该资产的公允价值和支付的相关税费为计税基础。

3.最低折旧年限

(1)林木类生产性生物资产，计算折旧的最低年限为10年;

(2)畜类生产性生物资产，计算折旧的最低年限为3年。

(二)无形资产的摊销费用

1.下列无形资产不得计算摊销费用扣除：

(1)自行开发的支出已在计算应纳税所得额时扣除的无形资产;

(2)自创商誉;

(3)与经营活动无关的无形资产;

(4)其他不得计算摊销费用扣除的无形资产。

2.外购商誉的支出，在企业整体转让或者清算时，准予扣除。

3.计税基础：

(1)外购的无形资产，以购买价款和支付的相关税费，以及直接归属于使该资产达到预定用途发生的其他支出为计税基础。

(2)自行开发的无形资产，以开发过程中该资产符合资本化条件后至达到预定用途前发生的支出为计税基础。

(3)通过捐赠、投资、非货币性资产交换、债务重组等方式取得的无形资产，以该资产的公允价值和支付的相关税费为计税基础。

4.无形资产的摊销年限不得低于10年。

(三)长期待摊费用

1.已足额提取折旧的固定资产的改建支出，按照固定资产预计尚可使用年限分期摊销。

2.租入固定资产的改建支出，按照合同约定的剩余租赁期限分期摊销。

3.固定资产的大修理支出，按照固定资产尚可使用年限分期摊销。

【解释】固定资产的大修理支出，是指同时符合下列条件的支出：

(1)修理支出达到取得固定资产时的计税基础50%以上;

(2)修理后固定资产的使用年限延长2年以上。

4.其他应当作为长期待摊费用的支出，自支出发生月份的次月起，分期摊销，摊销年限不得低于3年。

(四)投资资产

1.企业对外投资期间，投资资产的成本在计算应纳税所得额时不得扣除;2.企业在转让或者处置投资资产时，投资资产的成本，准予扣除。(五)存货

1.企业使用或者销售存货，按照规定计算的存货成本，准予在计算应纳税所得额时扣除。

2.企业使用或者销售的存货的成本计算方法，可以在先进先出法、加权平均法、个别计价法中选用一种;计价方法一经选用，不得随意变更。

第一单元企业所得税法律制度税收优惠——计算应用型政策★★★

1.符合条件的技术转让所得

在一个纳税内，居民企业技术转让所得不超过500万元的部分，免征企业所得税;超过500万元的部分，减半征收企业所得税。

【案例】居民企业甲公司2016年将自行开发的一项专利技术转让，取得转让收入1200万元，与该项技术转让有关的成本和费用为300万元。

技术转让所得=1200-300=900(万元)，其中500万元以内的部分免征企业所得税，超过500万元的部分，减半征收企业所得税。

假定甲公司当年不存在其他纳税调整事项，2016年甲公司就此项业务应缴纳的企业所得税

=(1200-300-500)×25%×50%=50(万元)。2.加计扣除

(1)“三新”研究开发费用

企业为开发新技术、新产品、新工艺发生的研究开发费用在计算企业所得税应纳税所得额时：

①未形成无形资产计入当期损益的，在按照规定据实扣除的基础上，按照研究开发费用的50%，加计扣除;②形成无形资产的，按照该无形资产成本的150%在税前摊销。

【例题·不定项选择题(节选)】(2015年)甲公司为居民企业，2013年……新技术研究开发费用30万元，已计入管理费用……

【解析】

(1)甲公司发生的新技术研究开发费用，未形成无形资产，而是计入了管理费用，在按照规定据实(30万元)扣除的基础上，还可以加计扣除50%;

(2)准予扣除的新技术研究开发费用总额=30×(1+50%)=45(万元)，或者，纳税“调减”额=30×50%=15(万元)。

(2)安置残疾人员所支付的工资

企业安置残疾人员的，在按照支付给残疾职工工资据实扣除的基础上，按照支付给残疾职工工资的100%加计扣除。

3.抵扣应纳税所得额

创业投资企业采取股权投资方式投资于未上市的中小高新技术企业2年以上的，可以按照其投资额的70%在股权持有满2年的当年抵扣该创业投资企业的应纳税所得额;当年不足抵扣的，可以在以后纳税结转抵扣。

【案例】某企业为创业投资企业，2014年8月1日，该企业采取股权投资方式向境内未上市的某中小高新技术企业投资200万元。2016该企业利润总额900万元。假定不考虑其他纳税调整事项：

2016年该企业应缴纳的企业所得税=(900-200×70%)×25%=190(万元)。4.抵免应纳税额

企业购置并实际使用规定的环境保护、节能节水、安全生产等专用设备的，该专用设备的投资额的10%可以从企业当年的应纳税额中抵免;当年不足抵免的，可以在以后5个纳税结转抵免。

【案例】甲企业购置环保专用设备用于生产经营，取得普通发票上注明设备价款11.7万元;2016甲企业经税务机关审核的应纳税所得额为60万元，已知甲企业适用的企业所得税税率为25%：

甲企业当年实际应缴纳的企业所得税=60×25%-11.7×10%=13.83(万元)。

税收优惠——文字记忆型政策★

1.农林牧渔业

(1)企业从事下列项目的所得，免征企业所得税：

①蔬菜、谷物、薯类、油料、豆类、棉花、麻类、糖料、水果、坚果的种植;

②农作物新品种的选育;

③中药材的种植;

④林木的培育和种植;

⑤牲畜、家禽的饲养;

⑥林产品的采集;

⑦灌溉、农产品初加工、兽医、农技推广、农机作业和维修等农、林、牧、渔服务业项目;

⑧远洋捕捞。

(2)企业从事下列项目的所得，减半征收企业所得税

①花卉、茶以及其他饮料作物和香料作物的种植;

②海水养殖、内陆养殖。

2.三免三减半政策

(1)企业从事国家重点扶持的公共基础设施项目的投资经营所得，自项目取得第一笔生产经营收入所属纳税起，第1年至第3年免征企业所得税，第4年至第6年减半征收企业所得税。但是，企业承包经营、承包建设和内部自建自用的，不得享受上述企业所得税优惠。

(2)企业从事符合条件的环境保护、节能节水项目的所得，自项目取得第一笔生产经营收入所属纳税起，第1年至第3年免征企业所得税，第4年至第6年减半征收企业所得税。

3.小型微利企业

下列小型微利企业，其所得减按50%计入应纳税所得额，按20%的税率缴纳企业所得税：

(1)2015年1月1日至2017年12月31日，年应纳税所得额低于20万元(含20万元)的小型微利企业;

(2)2015年10月1日至2017年12月31日，年应纳税所得额在20万元到30万元(含30万元)之间的小型微利企业。

4.国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。

5.从2014年11月17日起，对合格境外机构投资者、人民币合格境外机构投资者取得来源于中国境内的股票等权益性投资资产转让所得，暂免征收企业所得税。

6.减计收入

企业以《资源综合利用企业所得税优惠目录》规定的资源作为主要原材料，生产国家非限制和禁止并符合国家和行业相关标准的产品取得的收入，减按90%计入收入总额。

7.西部地区的减免税

对设在西部地区以《西部地区鼓励类产业目录》中新增鼓励类产业项目为主营业务，且其当主营业务收入占企业收入总额70%以上的企业，自2014年10月1日起，可减按15%税率缴纳企业所得税。

8.综述

我国企业所得税的税收优惠形式包括免税收入、可以减免税的所得、优惠税率、民族自治地方的减免税、加计扣除、抵扣应纳税所得额、加速折旧、减计收入、抵免应纳税额和其他专项优惠政策。

企业所得税的应纳税额计算典型案例★★★

【例题·不定项选择题】甲公司为居民企业，2014有关财务收支情况如下：

(1)销售商品收入5000万元，出售一台设备收入20万元，转让一宗土地使用权收入300万元，从其直接投资的未上市居民企业分回股息收益80万元。

(2)税收滞纳金5万元，赞助支出30万元，被没收财物的损失10万元，环保罚款50万元。

(3)其他可在企业所得税前扣除的成本、费用、税金合计3500万元。

已知：甲公司2012年在境内A市登记注册成立，企业所得税实行按月预缴。

要求：

根据上述资料，不考虑其他因素，分析回答下列小题。

1.甲公司取得的下列收入中，属于免税收入的是()。

A.出售设备收入20万元

B.销售商品收入5000万元

C.转让土地使用权收入300万元

D.从其直接投资的未上市居民企业分回股息收益80万元

【答案】D

【解析】符合条件的居民企业之间的股息、红利等权益性投资收益(不包括连续持有居民企业公开发行并上市流通的股票不足12个月取得的投资收益)，免征企业所得税。

2.甲公司在计算2014企业所得税应纳税所得额时，不得扣除的项目是()。

A.环保罚款50万元

B.赞助支出30万元

C.税收滞纳金5万元

D.被没收财物的损失10万元

【答案】ABCD

【解析】在计算企业所得税应纳税所得额时，下列支出不得扣除：(1)向投资者支付的股息、红利等权益性投资收益款项;(2)企业所得税税款;(3)税收滞纳金(选项C);(4)罚金、罚款和被没收财物的损失(选项AD);(5)超过规定标准的捐赠支出;(6)与生产经营活动无关的非广告性质的赞助支出(选项B);(7)未经核定的准备金支出;(8)企业之间支付的管理费、企业内营业机构之间支付的租金和特许权使用费，以及非银行企业内营业机构之间支付的利息;(9)与取得收入无关的其他支出。

3.甲公司2014企业所得税应纳税所得额是()。

A.1720万元

B.1585万元

C.1805万元

D.1820万元

【答案】D

【解析】(1)本题不能从案情中确定甲公司的会计利润，应采用直接法计算应纳税所得额;(2)免税投资收益80万元不计入，各项不得扣除的项目(5万元、30万元、10万元、50万元)不减除，甲公司2014企业所得税应纳税所得额=5000+20+300-3500=1820(万元)。

4.下列关于甲公司企业所得税征收管理的表述中，正确的是()。

A.甲公司应当自2014终了之日起5个月内，向税务机关报送企业所得税申报表，并汇算清缴

B.甲公司企业所得税的纳税地点为A市

C.甲公司应当于每月终了之日起15日内，向税务机关预缴企业所得税

D.甲公司2014纳税自2014年1月1日起至2014年12月31日止

【答案】ABCD 【解析】(1)选项AD：企业所得税按年计征，分月或者分季预缴，年终汇算清缴，多退少补。纳税自公历1月1日起至12月31日止。(2)选项B：除税收法律、行政法规另有规定外，居民企业以“企业登记注册地”为纳税地点;但登记注册地在境外的，以实际管理机构所在地为纳税地点。(3)选项C：企业应当自月份或者季度终了之日起15日内，向税务机关报送预缴企业所得税纳税申报表，预缴税款。

【案例】甲企业为增值税一般纳税人，2016取得销售收入8800万元，销售成本为5000万元，会计利润为845万元，2016年，甲企业其他相关财务资料如下：

(1)在管理费用中，发生业务招待费140万元，新产品的研究开发费用280万元。

【解析】①业务招待费实际发生额的60%=140×60%=84(万元)，销售(营业)收入的0.5‰=8800×0.5‰=44(万元)。因此，准予税前扣除的业务招待费为44万元，纳税调增额=140-44=96(万元)。

②企业为开发新技术、新产品、新工艺发生的研究开发费用，未形成无形资产计入当期损益的，在按照规定据实扣除的基础上，再按照研究开发费用的50%加计扣除。因此，准予扣除的研究开发费用=280×150%=420(万元)，纳税“调减”额=280×50%=140(万元)。

(2)在销售费用中，发生广告费700万元，业务宣传费140万元。

【解析】广告费和业务宣传费的扣除限额=8800×15%=1320(万元)，企业实际发生广告费和业务宣传费=700+140=840(万元)，小于扣除限额，实际发生的广告费和业务宣传费可以全部在税前扣除，不需要纳税调整。

(3)发生财务费用900万元，其中支付给与其有业务往来的客户全年借款利息700万元，年利率为7%，金融机构同期同类贷款年利率为6%。

【解析】借款本金=700÷7%=10000(万元)，借款利息的税法扣除限额=10000×6%=600(万元)，实际发生额700万元超过限额，准予扣除的借款利息为600万元。因此，准予扣除的财务费用=900-(700-600)=800(万元)，纳税调增额=700-600=100(万元)。

(4)营业外支出中，列支通过减灾委员会向遭受自然灾害的地区的捐款50万元，支付给客户的违约金10万元。

【解析】支付给客户的违约金10万元，准予在税前扣除，不需要进行纳税调整。公益性捐赠的税前扣除限额=845×12%=101.4(万元)，实际捐赠支出50万元没有超过扣除限额，准予据实扣除，因此，纳税调整额为零。

(5)已在成本费用中列支实发工资总额500万元，并实际列支职工福利费105万元，上缴工会经费10万元并取得工会经费专用拨缴款收据，职工教育经费支出20万元。

已知：甲企业适用的企业所得税税率为25%。

【解析】①职工福利费扣除限额=500×14%=70(万元)，实际支出额为105万元，超过扣除限额，纳税调增额=105-70=35(万元);

②工会经费扣除限额=500×2%=10(万元)，实际上缴工会经费10万元，可以全部扣除，不需要进行纳税调整;

③职工教育经费扣除限额=500×2.5%=12.5(万元)，实际支出额为20万元，超过扣除限额，纳税调增额=20-12.5=7.5(万元)。

【综上所述】

(1)甲企业2016应纳税所得额=845(会计利润)+96(业务招待费调增额)-140(三新开发费用调减额)+100(财务费用调增额)+35(职工福利费调增额)+7.5(职工教育经费调增额)=943.5(万元)。

(2)甲企业2016应纳企业所得税额=943.5×25%=235.88(万元)。

篇6：劳动合同法解读四十六：经济补偿

有限责任公司，股份有限公司，外商投资公司王辉

2009-08-17 分类作者

发文日期

正文内容:

THIS AGREEMENT dated as of April 30, 2003 among The Wackenhut Corporation, a Florida corporation(“Wackenhut”), Tuhnekcaw, Inc., a Delaware corporation and a wholly?owned subsidiary of Wackenhut(“TUHNEKCAW”), Group 4 Falck A/S, a corporation organized under the laws of Denmark(“GROUP 4 FALCK” and, together with Wackenhut and Tuhnekcaw, the “SELLERS”), and Wackenhut Corrections Corporation, a Florida corporation(the “PURCHASER”).Wackenhut, Tuhnekcaw, Group 4 Falck and the Purchaser are herein referred to individually as a “PARTY” and collectively as the “PARTIES.”

WITNESSETH:

WHEREAS, as of the date hereof, Tuhnekcaw owns of record, and Group 4 Falck and Wackenhut Beneficially Own, 12,000,000 shares of the Purchaser?s common stock, par value $.01 per share(the “COMMON STOCK”);

WHEREAS, the Sellers desire to sell, and the Purchaser desires to purchase, all of the shares of the Purchaser?s Common Stock owned by the Sellers on the terms and subject to the conditions set forth in this Agreement;

WHEREAS, the Board of Directors of the Purchaser(the “BOARD”), at a meeting duly called and held upon the recommendation of an Independent Committee of the Board(the “INDEPENDENT COMMITTEE”), has adopted a resolution authorizing this Agreement

and the transactions contemplated hereby;and

WHEREAS, the Independent Committee has received an opinion dated April 30, 2003, from Legg Mason Wood Walker, Incorporated, the financial advisor to the Independent Committee, that the consideration being paid in connection with the transactions contemplated by this Agreement is fair from a financial point of view to all holders of the Purchaser?s Common Stock other than the Sellers.NOW, THEREFORE, the Parties hereto agree as follows:

这是一个股权转让协议，作为前言部分，也就是开场白，介绍了合同的主体（卖方为三方，分别是Wackenhut、Tuhnekcaw和GROUP 4 FALCK，买方为Wackenhut Corrections Corporation）、签约时间以及背景情况，值得注意的是，这里摒弃了常见的关于合同对价（consideration之类）的套话，直接过渡引出协议正文。这部分内容对于读者有重要的参考价值。

ARTICLE 1

DEFINITIONS

Section 1.01.DEFINITIONS.The following terms, as used herein, shallhave the following meanings:

“ACQUISITION PROPOSAL” means any offer or proposal for, or any indication of interest in, a merger or other business combination involving the Purchaser or any Subsidiary of the Purchaser or the acquisition of any equity interest in, or a substantial portion of the assets of, the Purchaser or any Subsidiary of the Purchaser.“AFFILIATE” means, with respect to any Person, any other Person directly or indirectly controlling, controlled by, or under common control with such Person;PROVIDED THAT for the purposes hereof

none of the Sellers shall be deemed an Affiliate of the Purchaser.For the purpose of this definition, the term “control”(including with correlative meanings, the terms “controlling”,“controlled by” and “under common control with”), as used with respect to any Person, shall mean the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of such Person, whether through the ownership of voting securities, by contract or otherwise.“APPLICABLE CLAIMS” has the meaning set forth in Section 5.03(c)of this Agreement.“BENEFICIAL OWNERSHIP” and “BENEFICIALLY OWN” shall be determined in accordance with Rules 13d-3 and 13d-5 under the Exchange Act.“BOARD” has the meaning set forth in the recitals to this Agreement.“BUSINESS DAY” means any day except a Saturday, Sunday or other day on which commercial banks in New York or Florida are authorized by law to close.“CLOSING” has the meaning set forth in Section 2.02 of this Agreement.“CLOSING DATE” means the date of the Closing.“COMMON STOCK” has the meaning set forth in the recitals to this Agreement.“DAMAGES” has the meaning set forth in Section 8.02(a)of this Agreement.“EXCHANGE ACT” means the Securities Exchange Act of 1934, as amended, and the rules and regulations promulgated thereunder.“FINANCING LETTERS” means the letters dated April 30, 2003 attached hereto as Exhibit A.“GROUP 4 FALCK” has the meaning set forth in the preamble to this Agreement.“INDEMNITY AGREEMENT” means that certain Indemnity Agreement, dated as of December 9, 2002, by and among Wackenhut, the Trustee of the Wackenhut Corporation Group Insurance Program of Employees and Dependents, and the Purchaser, relating to certain employee health care benefit claims.“INDEPENDENT COMMITTEE” has the meaning set forth in the recitals to this Agreement.“LETTER AGREEMENT” means that certain letter agreement dated as of March 7, 2002, between the Purchaser and Group 4 Falck, relating to a potential sale of the Purchaser?s interest in its joint venture in the United Kingdom.“LIEN” means, with respect to any property or asset, any mortgage, lien, pledge, charge, security interest, encumbrance or other adverse claim of any kind in respect of such property or asset.“NON?SOLICITATION AGREEMENT” means the Covenant of Indemnification, Release and Non?Solicitation Agreement, dated as of September 18, 2002, between Wackenhut and the Purchaser, relating to certain matters between Wackenhut and the Purchaser.“PARTY” has the meaning set forth in the preamble to this Agreement.“PERSON” means an individual, corporation, partnership, limited liability company, association, trust or other entity or organization, including a government or political subdivision or an agency or instrumentality thereof.“PURCHASE PRICE” has the meaning set forth in Section 2.01 of this Agreement.“PURCHASER” has the meaning set forth in the preamble to this Agreement.“PURCHASER INDEMNIFIED PERSON” has the meaning set forth in Section 8.02(a)of this Agreement.“RELATED AGREEMENTS” means contracts, agreements, arrangements or understandings between or concerning the Sellers or their Affiliates, on the one hand, and the Purchaser or its Affiliates, on the other hand.“SAFEGUARDS AGREEMENT” means the Agreement dated March 7, 2002, among the Purchaser, Wackenhut and Group 4 Falck, as amended from time to time, relating to the conditions under which the Purchaser approved Group 4 Falck?s acquisition of Wackenhut.“SELLER INDEMNIFIED PERSON” has the meaning set forth in Section 8.02(b)of this Agreement.“SELLERS” has the meaning set forth in the preamble to this Agreement.“SENIOR SELLER OFFICERS” means(i)the senior officers of Wackenhut and(ii)Soren Lundsberg?Nielsen and Lars Norby Johansen.“SERVICES AGREEMENT” has the meaning set forth in Section 5.03(a)of this Agreement.“SHARES” means 12,000,000 shares of Common Stock owned, as of the date hereof, by the Sellers.“SOFTWARE AGREEMENT” has the meaning set forth in Section 5.03(a)of this Agreement.“SUBSIDIARY” means any Person of which securities or other ownership interests having ordinary voting power to elect a majority of the board of directors or other persons performing similar functions are at the time directly or indirectly owned by any Party.“TUHNEKCAW” has the meaning set forth in the preamble to this Agreement.“VOTING SECURITIES” means all securities of the Purchaser entitled, in the ordinary course, to vote in the election of directors of the Purchaser.“WACKENHUT” has the meaning set forth in the preamble to this Agreement.这部分是定义条款，复杂的交易，其协议中的定义条款往往很长。包含了协议中使用的定义。这些定义是协议各方对协议中某些用语的准确描述，定义具有法律效力，能使法院据以确定协议方对所用术语理解的实质内容。其中“Affiliate”的定义尤为典型，在其他种类的商务合同中也很常见。有兴趣的朋友可以试着翻译一下，很考验译者的理解和表达能力。

ARTICLE 2

PURCHASE AND SALE

Section 2.01.PURCHASE AND SALE.Upon the terms and subject to the conditions of this Agreement, the Sellers agree to sell to the Purchaser, and the Purchaser agrees to purchase from the Sellers, the Shares at the Closing.The purchase price for the Shares(the “PURCHASE PRICE”)is $132,000,000.The Purchase Price shall be paid as provided in Section 2.02.Section 2.02.CLOSING.The closing(the “CLOSING”)of the purchase and sale of the Shares hereunder shall take place at the offices of Akerman Senterfitt, One Southeast Third Avenue, 28th Floor, Miami, Florida 33131, as soon as possible, but in no event later than four Business Days, after satisfaction(or waiver by the Party entitled to the benefit of such condition)of each of the conditions set forth in Article 7.At the Closing:

(a)The Purchaser shall deliver to the Sellers the Purchase Price in immediately available funds by wire transfer to an account designated by the Sellers, by notice to the Purchaser, which notice shall be delivered not later than two Business Days prior to the Closing Date.(b)The Sellers shall deliver to the Purchaser a certificate or certificates for the Shares duly endorsed or accompanied by stock powers duly endorsed in blank, with any required transfer stamps affixed thereto.(c)Group 4 Falck will deliver to the Purchaser the resignations of all directors of the Purchaser designated by Group 4 Falck from their positions as directors.这一条是交易的核心，对股权转让的标的、支付价格以及成交的时间、地点和条件以及成交时各方的义务作出了规定。买方支付转让价款，卖方提交股权凭证，Group 4 Falck向买方提交其指定董事的辞呈。需要注意的是第2.02条提及的第7条的conditions，是指交易的前提条件，只有该等条件得以满足或被放弃，交易才可成交。通常在股权转让协议中都会作如此约定。

ARTICLE 3

REPRESENTATIONS AND WARRANTIES OF THE SELLERS

The Sellers, jointly and severally, represent and warrant to the Purchaser that:

Section 3.01.CORPORATE EXISTENCE AND POWER.Each is a company duly organized and validly existing under the laws of its jurisdiction of organization, and has all corporate powers and all material governmental licenses, authorizations, permits, consents and approvals required to carry out the transactions contemplated by this Agreement.Section 3.02.OWNERSHIP OF SHARES.The Sellers or their wholly?owned Subsidiaries are the record and beneficial owners of the Shares, and will transfer and deliver to the Purchaser at the Closing valid title to the Shares free and clear of any Lien or any other limitation or restriction.The Sellers Beneficially Own 12,000,000 shares of Common Stock, in the aggregate, and none of the Sellers nor any of their Affiliates Beneficially Own any securities of the Purchaser other than such 12,000,000 shares of Common Stock.Section 3.03.AUTHORIZATION;NO BREACH.The execution, delivery and performance of this Agreement by each of them and the consummation of the transactions contemplated hereby are within their powers and have been duly authorized by all necessary action on their part, including without limitation any requisite approval of their shareholders.This Agreement has been duly and validly executed by them and constitutes a legal, valid and binding obligation of them, enforceable against them in accordance with this Agreement?s terms.The execution, delivery and performance by them of this Agreement and the consummation of the transactions contemplated hereby, do not and will not,(i)conflict with, violate or result in a default under or breach of,(ii)result in the creation of any Lien, right or obligation of Purchaser, or require any payment by Purchaser, relating to the Shares pursuant to or(iii)require any authorization, permit, filing, consent, approval, exemption or other action by or notice or declaration to, or filing with, any court or administrative or governmental body or agency of any jurisdiction pursuant to,(iv)the certificate of incorporation, bylaws or other organizational documents of either of them,(v)any law, statute, rule, regulation, order, judgment or decree to which either of them, any of their Subsidiaries or any of their directors or executive officers is subject, or(vi)any material agreement or material instrument to which either of them, any of their Subsidiaries or any of their directors or executive officers is a party or subject;except for any filings that may be required under applicable securities laws or stock exchange rules and regulations.Section 3.04.NO OTHER AGREEMENTS.To the knowledge of the Senior Seller Officers, other than the Safeguards Agreement, the Letter Agreement and the other agreements referred to in Section 5.03 hereof, there are no Related Agreements.Section 3.05.FINDER?S FEES.Except for Lehman Brothers, whose fees will be paid by the Sellers, there is no investment banker, broker, finder or other intermediary which has been retained by or is authorized to act on behalf of any of them or any of their Affiliates which might be entitled to any fee or commission from them or any of their Affiliates as a result of or upon consummation of the transactions contemplated by this Agreement.ARTICLE 4

REPRESENTATIONS AND WARRANTIES OF THE PURCHASER

The Purchaser represents and warrants to the Sellers as follows:

Section 4.01.CORPORATE EXISTENCE AND POWER.The Purchaser is a corporation duly organized, validly existing and in good standing under the laws of Florida, and has all corporate powers and all material governmental licenses, authorizations, permits, consents and approvals required to carry out the transactions contemplated by this Agreement.Section 4.02.AUTHORIZATION;NO BREACH.The execution, delivery and performance by the Purchaser of this Agreement and the consummation of the transactions contemplated hereby are within the Purchaser?s powers and have been duly authorized by all necessary action on the part of the Purchaser.This Agreement has been duly and validly executed by the Purchaser and constitutes a legal, valid and binding obligation of the Purchaser, enforceable against it in accordance with this Agreement?s terms.Subject to the receipt of funds specified in the Financing Letters, the execution, delivery and performance by the Purchaser

of this Agreement and the consummation of the transactions contemplated hereby and thereby, do not and will not,(ⅰ)conflict with, violate or result in a default under or breach of or(ⅱ)require any authorization, permit, filing, consent, approval, exemption or other action by or notice or declaration to, or filing with, any court or administrative or governmental body or agency of any jurisdiction pursuant to,(ⅲ)the Purchaser?s Amended and Restated Certificate of Incorporation or By?laws or(ⅳ)any law, statute, rule, regulation, order, judgment or decree to which the Purchaser, any of its Subsidiaries or any of its directors or executive officers is subject;except for any filings that may be required under applicable securities laws or stock exchange rules and regulations.The Purchaser has a good faith belief that, prior to July 31, 2003, it shall have obtained any and all consents(including, without limitation, those consents required to be obtained pursuant to Section 7.02(c)hereto)necessary under any material agreement or material instrument to which the Purchaser, any of its Subsidiaries or any of its directors or executive officers is a party or subject, for the performance by the Purchaser of this Agreement and the consummation of the transactions contemplated hereby.Section 4.03.FINANCING.The Purchaser has delivered to Group 4 Falck a correct and complete copy of the Financing Letters.Other than the Financing Letters and an associated fee letter(which fee letter contains no term contrary to any of the terms of the Financing Letters), there are no contracts, agreements, arrangements or understandings, in each case whether oral or written, between the Purchaser and the counterparties to the Financing Letters or any of their Affiliates that relate to this Agreement or the transactions contemplated hereby.Assuming receipt of the funds specified in the Financing Letters on the terms thereof, the Purchaser acknowledges that it will have, at or prior to the Closing, available lines of credit or other sources of funds to enable it to make payment of the Purchase Price and all other fees and expenses

required to be paid by it in accordance with this Agreement.Section 4.04.NO OTHER AGREEMENTS.To the knowledge of the senior officers of the Purchaser, other than the Safeguards Agreement, the Letter Agreement and the other agreements referred to in Section 5.03 hereof, there are no Related Agreements.Section 4.05.FINDERS? FEES.Except for Legg Mason Wood Walker Incorporated, whose fees will be paid by the Purchaser, and any fees payable by the Purchaser to parties specified in the Financing Letters, there is no investment banker, broker, finder or other intermediary which has been retained by or is authorized to act on behalf of the Purchaser or any of its Affiliates which might be entitled to any fee or commission from the Purchaser or any of its Affiliates as a result of or upon consummation of the transactions contemplated by this Agreement.Section 4.06.SOLVENCY.The Purchaser believes that it currently meets and, after giving effect to the transactions contemplated by this Agreement(including payment of fees related thereto), that it will meet, the solvency test set forth in Section 607.06401(3)of the Florida Business Corporation Act.第3条和第4条是股权转让双方的陈述和保证，内容大体对等相同，大多涉及缔约、履约资格和能力。股权转让类的协议通常会有比较详尽的陈述和保证条款。其中第4.06条为买方对卖方关于偿付能力的陈述和保证，即其现在以及本协议之交易生效后都会满足佛罗里达州商业公司法案 Section 607.06401(3)规定的偿付能力测试。也就是买方陈述保证有支付交易价款的能力。“Finder”在此等陈述和保证条款中的意思是指介绍商业机会的服务商，它不同于broker, finder只介绍商业机会而不参与磋商等活动。

ARTICLE 5

CERTAIN COVENANTS OF THE PARTIES

Section 5.01.REASONABLE BEST EFFORTS.Subject to the terms and conditions of this Agreement, each of the Parties agrees that it will use its reasonable best efforts to take, or cause to be taken, all actions and to do, or cause to be done, all things necessary or desirable under applicable laws and regulations to consummate the transactions contemplated by this Agreement;PROVIDED THAT in no event shall the Purchaser be required to pay costs and expenses in connection with arranging any financing in connection with the transactions contemplated hereby(or any alternative financing)in excess of the costs and expenses contemplated by the Financing Letters or agree to financing terms that differ in a manner adverse to the Purchaser from those contemplated by the Financing Letters.Section 5.02.PUBLIC ANNOUNCEMENTS.The Parties agree to consult with each other before issuing any press release or making any public statement with respect to this Agreement or the transactions contemplated hereby and will not issue any such press release or make any such public statement prior to such consultation;PROVIDED, HOWEVER, that, in the case of any press release or public statement that may be required to be issued under any applicable law or listing agreement with any securities exchange, a Party shall be deemed to have satisfied its obligations under this Section 5.02 by using its reasonable best efforts(after giving due regard to all the relevant circumstances)to consult with the other Parties hereto prior to issuing any such press release or public statement.Section 5.03.TERMINATION OF CERTAIN AGREEMENTS.The Sellers and the Purchaser agree as follows:

(a)(ⅰ)The Services Agreement between Wackenhut and Purchaser dated October 28, 2002(the “SERVICES AGREEMENT”)and the provision of Information Systems related services provided by Wackenhut to Purchaser thereunder, shall terminate as of December 31,2003, and thereafter no payments under such Services Agreement in respect of any period after December 31, 2003 shall be due or payable from Purchaser to Wackenhut;PROVIDED THAT, prior to and following the termination of the Services Agreement, Wackenhut shall reasonably cooperate with Purchaser to ensure a smooth transition in the transfer of Information Systems related services from Wackenhut to Purchaser.Notwithstanding anything in this Section 5.03(a)(i)to the contrary, it is understood and agreed that the Services Agreement shall remain in full force and effect if the Closing hereunder is not consummated in accordance with the terms hereof.(ⅱ)All agreements relating to the sublease of the property located at 4200 Wackenhut Drive, Palm Beach Gardens, Florida 33410, from Wackenhut, as sublessor, to the Purchaser, as sublessee, shall be terminated effective as of the Closing Date, and no payments under any agreements relating to such sublease in respect of any period after the Closing Date shall be due or payable from the Purchaser to Wackenhut;it being understood and agreed that such agreements shall remain in full force and effect if the Closing hereunder is not consummated in accordance with the terms hereof.(b)The Parties agree that the Safeguards Agreement and the Letter Agreement shall each terminate effective as of the Closing Date and shall be of no further force or effect, it being understood and agreed that such agreements shall remain in full force and effect if the Closing hereunder is not consummated in accordance with the terms thereof.(c)Wackenhut will continue to handle all general liability, automobile and workers? compensation claims on behalf of the Purchaser and its Affiliates with occurrence dates prior to October 2, 2002.The Purchaser agrees that, for all claims with dates of loss prior to October 2, 2002 for which the Purchaser was or is an insured party under certain insurance policies reinsured by Titania Insurance Company of America(collectively, the “APPLICABLE CLAIMS”), it shall, consistent with its duties and obligations as an insured party, cooperate fully with Wackenhut and its Affiliates and any third party administrators, investigators, adjusters and attorneys in connection with the investigation, defense and resolution of any Applicable Claims.(d)The Parties agree that the Indemnity Agreement shall remain in effect in accordance with its terms notwithstanding this Agreement and the consummation of the Closing hereunder.(e)Except for Section 3 of the Non?Solicitation Agreement which shall terminate and be of no further force or effect as of the first anniversary of the Closing Date, the Parties agree that the Non?Solicitation Agreement shall remain in effect in accordance with its terms notwithstanding this Agreement and the consummation of the Closing hereunder, it being understood and agreed that the Non?Solicitation Agreement shall remain in full force and effect if the Closing hereunder is not consummated in accordance with the terms hereof.The Purchaser further agrees that it shall abide by any and all otherwise applicable non?compete agreements between Wackenhut and employees of Wackenhut and its Affiliates.(f)The Parties agree that the Purchaser?s software licensing rights under the terms of that certain Master Software License Agreement, dated April 2, 1998, between Wackenhut and Infinium Software, Inc., as amended(the “SOFTWARE AGREEMENT”), shall remain in effect in accordance with the terms of the Software Agreement notwithstanding this Agreement and the consummation of the Closing hereunder, to the extent that the Purchaser complies with all of its obligations under the Software Agreement.Wackenhut covenants and agrees not to take any action adverse or detrimental to Purchaser?s licensing rights under the Software Agreement following the Closing.(g)Notwithstanding anything to the contrary in this Agreement, except as explicitly provided elsewhere herein, all Related Agreements shall terminate in connection with the consummation of the Closing hereunder in accordance with its terms, and all obligations under any Related Agreement pursuant to which one party thereto is obligated to guarantee or otherwise ensure the performance of any obligations or undertakings of the other party thereto to any other Person shall terminate as to each other concurrently therewith.Section 5.04.USE OF THE NAME “WACKENHUT”.(a)The Parties agree and acknowledge that the use of the name, trademark or service mark “Wackenhut” in all of its forms is, and shall remain, the sole property of Sellers and their Affiliates following the consummation of the Closing hereunder and, except as expressly provided in Section 5.04(b), none of the Purchaser or any of its Affiliates shall retain any rights(including without limitation any rights of use)therein.(b)Notwithstanding Section 5.04(a), the Purchaser and its Affiliates shall be permitted to use the name, trademark or service mark “Wackenhut” to the same extent they use them as of the date hereof for a period not to exceed one year following the Closing hereunder;PROVIDED THAT during such period Purchaser and its Affiliates shall use their respective reasonable best efforts to eliminate the use of the name “Wackenhut” from their operations as rapidly as possible.Notwithstanding the foregoing, with respect to its corporate name,(i)the Purchaser shall recommend in its 2004 proxy statement that its shareholders vote to amend the Purchaser?s articles of incorporation to eliminate “Wackenhut” from the Purchaser?s name at the Purchaser?s 2004 annual meeting of its shareholders and(ii)if the Purchaser continues to use the name “WCC”, it shall prior to the first anniversary of the Closing Date develop an alternative full name for the initial “W” in the name “WCC”.第5条是股权转让各方的某些约定，涉及了合理的最大努力、公告、某些与该交易有关协议的终止以及卖方商标标识的权属和使用。其中有关协议终止的情形规定得非常详尽，涉及服务协议（Services Agreement），分组协议（Sublease Agreement），保障协议（Safeguards Agreement），适用索赔（Applicable Claims），赔偿协议（Indemnity Agreement）,竞业禁止协议（Non?Solicitation Agreement）,软件协议（Software Agreement）和所有有关协议（Related Agreements）的终止情形。

ARTICLE 6

STANDSTILL

Section 6.01.ACQUISITION OF VOTING SECURITIES.Effective on and after the date hereof, the Sellers will not, and will not permit any of their Subsidiaries to, purchase or otherwise acquire, or agree or offer to purchase or otherwise acquire, Beneficial Ownership of any Voting Securities.Section 6.02.CERTAIN ACTIONS.Effective on and after the Closing Date, the Sellers will not, and will not permit any of their Affiliates to:

(a)make, or take any action to solicit, initiate or encourage, an Acquisition Proposal;

(b)seek to influence or control, in any manner whatsoever, the management or policies of the Purchaser;

(c)make, or in any way participate in, any “solicitation” of “proxies” to vote(as such terms are defined in Rule 14a-1 under the Exchange Act), solicit any consent or communicate with or seek to advise or influence any Person with respect to the voting of any Voting Securities or nominate, or solicit any votes or proxies for the nomination of, any directors with respect to the Purchaser;

(d)form, join or encourage the formation of any “group”(within the meaning of Section 13(d)(3)of the Exchange Act)with respect to any Voting Securities;

(e)call or seek to have called any meeting of the shareholders of the Purchaser;

(f)solicit, seek to effect, negotiate with or voluntarily provide any information to any other Person with respect to, or make any statement or proposal, whether written or oral, to the Board or otherwise make any public announcement(except as required by law or the requirements of any relevant stock exchange)whatsoever with respect to, any form of acquisition or business combination transaction involving the Purchaser or any significant portion of its assets, including, without limitation, a merger, tender offer, exchange offer or liquidation, or any restructuring, recapitalization or similar transaction with respect to the Purchaser;

(g)take any action that raises a significant risk that the Purchaser might be required to make a public announcement regarding a business combination, merger or other type of transaction described above;

(h)assist, advise or encourage any other Person in doing any of the foregoing;or

(i)request to amend, waive or not to enforce any provision of this paragraph, unless specifically invited by the Board to do so.Section 6.03.TERMINATION OF STANDSTILL PROVISIONS.The provisions of this Article 6 shall terminate upon the earliest to occur of any of the following:

(a)the written agreement of the Purchaser and the Sellers to terminate the provisions of this Article 6;

(b)the first anniversary of the Closing Date;or

(c)the termination of this Agreement in accordance with the provisions of Article 9 hereof.第6条是有关停滞期（Standstill）的规定，在此期间卖方及其关联方不得进行某些活动（诸如：作出或采取行动招徕、发起或怂恿收购议案；寻求以任何方式影响或控制买方的经营管理或领导决策；影响表决权证券的投票或提名买方的任何董事；成立或加入或怂恿成立表决权证券的任何集团；召集或企图召集买方股东会；有关买方的收购、兼并等交易的公布、声明等；采取任何可能导致要求买方必须公布涉及其的收购、兼并等交易的行动等等）来影响本股权转让，确保交易顺利成交。

ARTICLE 7

CONDITIONS TO CLOSING

Section 7.01.CONDITIONS TO OBLIGATIONS OF EACH PARTY.The obligations of each Party to consummate the Closing are subject to the satisfaction of the following conditions:

(a)No provision of any applicable law or regulation and no judgment, injunction, order or decree shall prohibit the consummation of the Closing.(b)No material proceeding challenging this Agreement or any of the transactions contemplated hereby or seeking to prohibit, alter, prevent or materially delay the Closing shall have been instituted by any Person before any court, arbitrator or governmental body, agency or official and be pending, which in the reasonable judgment of any Party, may reasonably be expected to cause such Party or any of its Affiliates, to incur or suffer any Damages;PROVIDED THAT such Party has received a written opinion of its counsel to such effect.Section 7.02.CONDITIONS TO OBLIGATION OF THE PURCHASER.The obligation of the Purchaser to consummate the Closing is subject to the satisfaction of the following further conditions:

(a)(i)The Sellers shall have performed in all material respects all of their obligations hereunder required to be performed by them on or prior to the Closing Date，(ii)the representations and warranties of the Sellers contained in this Agreement and in any certificate or other writing delivered by the Sellers pursuant hereto shall be true in all respects at and as of the Closing Date as if made at and as of such time, and

(iii)the Purchaser shall have received a certificate from the Sellers signed by the chief executive officer of each of the Sellers to the foregoing effect.(b)The Purchaser shall have received all funds contemplated in the Financing Letters on the terms set forth therein.(c)The Purchaser shall have obtained any consents required pursuant to the terms of any material agreements or instruments with its lenders or its customers and under any agreements specified by the counterparties to the Financing Letters or any of their Affiliates, including, without limitation, those agreements set forth in the list provided by the Purchaser to the Sellers on April 30, 2003, in each case in form and substance reasonably acceptable to the Purchaser.(d)The Purchaser shall be able to meet the solvency test set forth in Section 607.06401(3)of the Florida Business Corporation Act as of the Closing Date after giving effect to the consummation of the transactions contemplated by this Agreement(including payment of fees related thereto)and the Purchaser shall have received a certificate or opinion to that effect from an independent firm of nationally recognized standing customarily engaged in rendering such certificates or opinions.Section 7.03.CONDITION TO OBLIGATION OF THE SELLERS.The obligation of the Sellers to consummate the Closing is subject to the satisfaction of the following further conditions:

(a)The Purchaser shall have performed in all material respects all of its obligations hereunder required to be performed by it on or prior to the Closing Date.(b)The representations and warranties of the Purchaser contained in this Agreement and in any certificate or other writing delivered by the Purchaser pursuant hereto shall be true in all respects at and as of the Closing Date as if made at and as of such time.(c)The Sellers shall have received a certificate from the Purchaser signed by its chief executive officer to the foregoing effect.第7条就是上述提及的双方欲完成本股权转让交易需要满足的前提条件，涉及各自的陈述和保证（含证照的真实有效性）、无司法阻却（含讼累）、股权转让资金要求以及满足特定的条件--偿付能力测试（solvency test）等等，这些前提条件对于交易的成交非常重要，往往需要通过尽职调查加以佐证。

ARTICLE 8

SURVIVAL;INDEMNIFICATION

Section 8.01.SURVIVAL.The representations and warranties of the Parties hereto contained in this Agreement or in any certificate or other writing delivered pursuant hereto or in connection herewith, shall survive the Closing until the second anniversary of the Closing Date, except that the representations and warranties contained in Sections 3.01, 3.03, 4.01 and 4.02 shall survive indefinitely.Notwithstanding the preceding sentence, any representation or warranty in respect of which indemnity may be sought under this Agreement shall survive the time at which it would otherwise terminate pursuant to the preceding sentence, if notice of the inaccuracy or breach thereof giving rise to such right of indemnity shall have been given in reasonable detail to the Party against whom such indemnity may be sought prior to the time of such termination.The covenants and agreements of the Parties contained in this Agreement shall survive the Closing in accordance with their terms or, if no term is specified, indefinitely.Section 8.02.INDEMNIFICATION.（a）The Sellers, jointly and severally, hereby indemnify the Purchaser, any Affiliate of the Purchaser and any of their respective directors, officers, agents and employees(a “PURCHASER INDEMNIFIED PERSON”)against and agrees to hold each of them harmless from any and all losses, claims, damages, costs, liabilities or expenses(or actions, suits or proceedings in respect thereof), including, without limitation, reasonable expenses of investigation and reasonable attorneys? fees and expenses in connection with any action, suit or proceeding(“DAMAGES”)incurred or suffered by any Purchaser Indemnified Person, in each case arising out of any misrepresentation or breach of warranty, covenant or agreement made or to be performed by any of the Sellers pursuant to this Agreement.(b)The Purchaser hereby indemnifies the Sellers, any Affiliate of the Sellers and any of their respective directors, officers, agents and employees(a “SELLER INDEMNIFIED PERSON”)against and agrees to hold each of them harmless from any and all Damages incurred or suffered by any Seller Indemnified Person, in each case arising out of any misrepresentation or breach of warranty, covenant or agreement made or to be performed by the Purchaser pursuant to this Agreement.(c)Each Party agrees to promptly reimburse the other Parties hereto against any Damages arising out of any guarantee or other obligation or undertaking to third parties entered into prior to the date hereof(if any)if(x)the reimbursing Party was the primary obligor in respect of such guarantee, obligation or undertaking and(y)the claiming Party had guarantor liability or other secondary liability solely as a result of an agreement with respect to the obligations of the reimbursing Party, which agreement was entered into prior to the date hereof.Section 8.03.NO SPECIAL DAMAGES.Notwithstanding anything to the contrary herein, no Party shall be liable to any other Party for any indirect, special, punitive, exemplary or consequential loss or damage(including any loss of revenue or profit)arising out of this Agreement.Both parties shall use commercially reasonable efforts to mitigate their damages.第8.01条规定某些条款和条件在成交后一定时间持续有效。第8.02条规定了因违反陈述和保证以及约定向对方作出赔偿，以及对间接的、特定的、惩罚性或继发的损害赔偿的免责，相当于一般商务合同中的违约救济。

ARTICLE 9

TERMINATION

Section 9.01.TERMINATION.Anything contained herein to the contrary notwithstanding, this Agreement may be terminated and the transactions contemplated hereby abandoned at any time prior to the Closing:

(a)by mutual written consent of the Parties;

(b)by the Purchaser if any of the conditions set forth in Section 7.01 or 7.02 shall have become incapable of fulfillment, and shall not have been waived by the Purchaser;

(c)by the Sellers if any of the conditions set forth in Section 7.01 or 7.03 shall have become incapable of fulfillment, and shall not have been waived by the Sellers;

(d)by any of the Parties if the Closing does not occur on or prior to July 31, 2003;

PROVIDED THAT the Party seeking termination pursuant to clause(b),(c), or(d)is not in breach of any of its representations, warranties, covenants or agreements contained in this Agreement.Section 9.02.NOTICE OF TERMINATION.In the event of termination by any of the Parties pursuant to this Article 9, written notice thereof shall forthwith be given to the other Party or Parties and the transactions contemplated by this Agreement shall be terminated, without further action by any Party.Section 9.03.EFFECT OF TERMINATION.If this Agreement is terminated and the transactions contemplated hereby are abandoned as described in this Article 9, this Agreement shall become void and of no further force and effect.Nothing in this Article 9 shall be deemed to release any Party from any liability for any breach by such Party of the terms and provisions of this Agreement or to impair the right of any Party to compel specific performance by another Party of its obligations under this Agreement.第9条是终止条款，规定了终止的情形和方式以及终止的效力。包括协议终止、前提条件未能满足且未得放弃的终止以及未在成交日当日或之前成交的终止，三种终止情形。

ARTICLE 10

MISCELLANEOUS

Section 10.01.NOTICES.All notices, requests and other communications to any Party hereunder shall be in writing(including facsimile transmission)and shall be given，if to the Purchaser, to:

Wackenhut Corrections Corporation

One Park Place

621 NW 53rd Street, Suite 700

Boca Raton, Florida 33487

Attention: General Counsel

Fax: 561-999-7744

and

Independent Committee of Wackenhut Corrections Corporation

c/o Wackenhut Corrections Corporation

One Park Place

621 NW 53rd Street, Suite 700

Boca Raton, Florida 33487

Attention: Chairman

Fax: 561-999-7744

with copies to:

Akerman Senterfitt

One Southeast Third Avenue

28th Floor

Miami, FL 33131-1714

Attention: Stephen Roddenberry

Fax: 305-374-5095

and

Davis Polk & Wardwell

450 Lexington Avenue

New York, NY 10017

Attention: Leonard Kreynin

Fax: 212-450-3800

if to the Sellers, to:

Group 4 Falck A/S

Polititorvet

DK-1780 Copenhagen V

Denmark

Attention: Group General Counsel

Fax: + 45 33 91 00 26

with copies to:

The Wackenhut Corporation

4200 Wackenhut Drive, #100

Palm Beach Gardens, Florida 33410

Attention: General Counsel

Fax: 561-691-6680

and

Simpson Thacher & Bartlett

3330 Hillview Avenue

Palo Alto, CA 94304

Attention: Kevin Kennedy

Fax: 650-251-5002

All such notices, requests and other communications shall be deemed received on the date of receipt by the recipient thereof if received prior to 5 p.m.in the place of receipt and such day is a Business Day in the place of receipt.Otherwise, any such notice, request or communication shall be deemed not to have been received until the next succeeding Business Day in the place of receipt.Section 10.02.AMENDMENTS AND WAIVERS.(a)Any provision of this Agreement may be amended or waived if, but only if, such amendment or waiver is in writing and is signed, in the case of an amendment, by each Party to this Agreement, or in the case of a waiver, by the Party against whom the waiver is to be effective.(b)No failure or delay by any Party in exercising any right, power or privilege hereunder shall operate as a waiver thereof nor shall any single or partial exercise thereof preclude any other or further exercise thereof or the exercise of any other right, power or privilege.The rights and remedies herein provided shall be cumulative and not exclusive of any rights or remedies provided by law.Section 10.03.EXPENSES;DOCUMENTARY TAXES.Except as otherwise contemplated by this Agreement, each Party will bear its own costs and expenses(including legal fees and expenses)incurred in connection with this Agreement and the transactions contemplated hereby.Sellers shall pay any and all stamp, transfer and other similar taxes payable or determined to be payable in connection with the execution and delivery of this Agreement or the transfer of the Shares.Section 10.04.SPECIFIC PERFORMANCE.The Parties agree that any breach by one of them of any provision of this Agreement would irreparably injure the other Parties and that money damages would be an inadequate remedy therefor.Accordingly, each of the Parties agrees that the other Parties shall be entitled to one or more injunctions enjoining any such breach and requiring specific performance of the provisions of this Agreement and consents to the entry thereof, in addition to any other remedy to which such other Parties may be entitled at law or in equity.Section 10.05.SUCCESSORS AND ASSIGNS.The provisions of this Agreement shall be binding upon and inure to the benefit of the Parties and their respective successors and assigns, whether so expressed or not;PROVIDED THAT no Party may assign, delegate or otherwise transfer any of its rights or obligations under this Agreement without the consent of each other Party.Section 10.06.GOVERNING LAW.This Agreement shall be governed by and construed in accordance with the law of the State of Florida.Section 10.07.JURISDICTION.Each of the Parties agree that any suit, action or proceeding seeking to enforce any provision of, or based on any matter arising out of or in connection with, this Agreement or the transactions contemplated hereby shall be brought in the United States District Court for the Southern District of Florida, West Palm Beach Division, or in any Florida State Circuit Court sitting in Palm Beach County, Florida, and that any cause of action arising out of this Agreement shall be deemed to have arisen from a transaction of business in the State of Florida, and each of the Parties hereby irrevocably consents to the jurisdiction of such courts(and of the appropriate appellate courts therefrom)in any such suit, action or proceeding and irrevocably waives, to the fullest extent permitted by law, any objection that it may now or hereafter have to the laying of the venue of any such suit, action or proceeding in any such court or that any such suit, action or proceeding which is brought in any such court has been brought in an inconvenient forum.Process in any such suit, action or proceeding may be served on any party anywhere in the world, whether within or without the jurisdiction of any such court.Without limiting the foregoing, each Party agrees that service of process on such Party as provided in Section 10.01 shall be deemed effective service of process on such Party.Section 10.08.WAIVER OF JURY TRIAL.Each of the Parties Hereby Irrevocably Waives Any and All Right to Trial By Jury in Any Legal Proceeding Arising out of or Related to This Agreement or the Transactions Contemplated Hereby.Section 10.09.COUNTERPARTS;THIRD PARTY BENEFICIARIES.This Agreement may be signed in any number of counterparts, each of which shall be an original, with the same effect as if the signatures thereto and hereto were upon the same instrument.This Agreement shall become effective when each Party shall have received a counterpart hereof signed by the other Party.No provision of this Agreement is intended to confer upon any Person other than the parties hereto any rights or remedies hereunder.Section 10.10.ENTIRE AGREEMENT.This Agreement(including Exhibit A)constitutes the entire agreement between the Parties with respect to the subject matter of this Agreement and supersedes all prior agreements and understandings, both oral and written, between the Parties with respect to the subject matter of this Agreement.Section 10.11.CAPTIONS.The captions herein are included for convenience of reference only and shall be ignored in the construction or interpretation hereof.第10条为杂项条款，分别规定了通知、协议的修改和放弃、合同磋商费用和合同签署交付有关印花税等税费的承担、实际履行、继受人和受让人、适用法律、司法管辖、陪审审理的放弃、合同副本、第三方权益以及完整协议和标题效力等。这些为通用条款，在一般的商务合同也很常见。

IN WITNESS WHEREOF, the Parties have caused this Agreement to be duly executed by their respective authorized officers as of the day and year first above written.WACKENHUT CORRECTIONS CORPORATION

By:/s/ George C.Zoley

Name:George C.Zoley

Title: Chairman and Chief Executive Officer

TUHNEKCAW, INC.By: /s/ Lars Norby Johansen

Name: Lars Norby Johansen

Title:

THE WACKENHUT CORPORATION

By: /s/ Lars Norby Johansen

Name: Lars Norby Johansen

Title:

GROUP 4 FALCK A/S

By:/s/ Lars Norby Johansen