"Steady! Add up the paddle frequencies! Come on! There are the last 500 meters! " On the waterway, the athletes struggled to paddle and cut the waves; On the shore, coaches, team leaders, etc. followed by cycling all the way, cheering up while commanding the team members, and the constant shouts resounded through the lake, becoming a beautiful landscape at the scene of the highest-level rowing competition in China.

From September 5 to 9, 2023, the National Rowing Championship was held in Yulin Water Sports Center, Shaanxi Province. A total of 731 athletes and 299 boats from 21 teams including Hubei, Zhejiang, Guangdong and Fujian competed for gold medals in 14 events. 31 athletes from our province participated in 11 events, and after fierce competition, they won 1 gold and 1 bronze.

Yu Jingyi went into battle with injuries.Hubei team won the gold medal of women’s solo boat again after 22 years.

In the women’s single sculls final held on the 8th, Yu Jingyi won the championship with a score of 7 minutes 49.67 seconds.

It was a crosswind that day, with occasional raindrops flying. With the starting gun, six boats from Hubei, Guizhou, Jiangsu, Henan, Jiangxi and Shanghai entered the women’s open single sculls final A. In the first half of the 500-meter race, the contestants struggled bravely, but Yu Jingyi did not seize the advantage and ranked third. By the time she reached 1500m, Yu Jingyi maintained a good physical condition, and her oar was powerful, which enabled her to overtake. In the sprint stage, she accelerated the paddle frequency, and finally won the gold medal by leading her opponent by 1.46 seconds! This is also the second time that the Hubei team won the gold medal in the women’s solo boat project after a lapse of 22 years. The last time the Hubei team won the gold medal in the solo boat was in 2001.

Behind the success is the team’s all-out efforts and the tenacious struggle of the players. Few people know that Yu Jingyi didn’t start rehabilitation training until one and a half months before the game because of injury. On the night before the game, Yu Jingyi was still taking medication because of hip joint glenoid lip injury. During the competition, Yu Jingyi endured physical pain, overcame various difficulties and finally won the first prize.

Yu Jingyi used to be a kayaker, but later she switched to rowing and practiced rowing for just over a year. Chen Zheng, head coach of Hubei Rowing Team, said that Yu Jingyi’s physical fitness is very good, and she has both physical fitness, endurance and outburst. Although she is in poor health, she has broken through herself with tenacious fighting spirit.

Yu Jingyi said that the gold medal was really hard-won, and all this was attributed to the joint efforts of the team. Thanks to the care and support of the center, the training guidance of the coaching team and the full support of the medical team. What we have to do now is to take every step in a down-to-earth manner and strive to win gold and silver for Hubei in the National Games!

In addition, Zhang Qiuyi, He Jiaying, Shi Hongmei and Yang Rongrong won the third place in the women’s open four-person single paddle final held on the 9th. Wu Yongmei, Li Duolei, Sun Ning and Wei Wenlin won the fourth place in women’s open sculls.

Provincial aquatic center: gathering strength for "three major preparations" to strive for a breakthrough

The person in charge of the provincial aquatic center said that the competition was a little regrettable and did not fully reflect the overall strength level of the Hubei team. In addition to Liu Zhiyu, Wang Zifeng and Li Wenlei, the three main players selected for the national team were absent for preparing for the Hangzhou Asian Games, and absolute main players such as Lin Xinyu and Zhang Peixin were also unable to participate due to injuries. Zhang Peixin, in particular, just won the gold medal in women’s synchronized single oar at the Chengdu Universiade held in August. During her preparation for her return to the province, she chose to retire because of injury and illness, which caused the overall strength of the Hubei team to be insufficient. Fortunately, there was little gain in the competition, and the gold medal in the women’s solo boat was very meaningful, which made people see progress and hope.

In the next step, Hubei team members will do their best to play the upcoming Asian Games in Hangzhou, achieve the set goals, and make a good start for the "three major preparations" of this cycle. In the future work, Hubei team will continue to strengthen physical training, constantly improve the level of special sports, give full play to the advantages of the project, lay a solid foundation for next year’s Paris Olympic Games and the Guangdong, Hong Kong and Macao National Games the year after, strive for breakthroughs, and contribute to accelerating the construction of a strong sports province in Hubei to a higher level!

The competition was hosted by the Water Sports Management Center of the State Sports General Administration, China Rowing Association and Shaanxi Provincial Sports Bureau, and was undertaken by Shaanxi Water Sports Management Center and Yulin Sports Bureau.

　　On the evening of April 16th, after reaching a settlement agreement with the rights-defending female car owner, on the morning of 17th, The Paper reporter saw at the scene that the new car showroom of the Mercedes-Benz dealer Xi ‘an Lizhixing 4S shop had been emptied overnight — — Yesterday, there were no cars in the new car exhibition hall full of vehicles, and there were no staff at the front desk of the exhibition hall. A note "Suspension of new car sales business" was posted at the door of the store. The after-sales maintenance department of the 4S shop is still in operation, and there are vehicles waiting in line at the door.

Xi ‘an Lizhixing 4S Store suspended the sales of new cars. The Paper reporter Wang Jianshe

　　The Paper reporter noticed that some car owners who claimed to have been charged financial service fees came to ask for a refund, and the staff of Xi ‘an Lizhixing Mercedes-Benz 4S store registered the car owners who came to defend their rights. Some car owners communicate at the scene. One of the car owners said that the car he bought in 2017 was charged more than 36,000 yuan. According to the live report screen of the China Business Daily, some car owners said that when they came to pick up the car today, they found that the exhibition hall was empty, so they can only wait.

　　According to The Paper’s previous report, on the afternoon of April 16th, Beijing Mercedes-Benz Sales & Service Co., Ltd. once again apologized to the car owner and the public for the incident of female car owners crying about rights protection in Xi ‘an.

　　Mercedes-Benz said that it will immediately suspend the sales operations of authorized stores of relevant dealers, investigate the operational compliance of relevant dealers, and conduct a third-party compliance audit of its dealer network.

1905 movie network news "This is the most played drama."

In an exclusive interview with 1905 Film Network, the director smiled and responded to Donnie Yen’s contrast performance in the film.

In the new film Search and Rescue, which was released on October 3rd, Donnie Yen changed the image of a kung fu superstar and played an ordinary father who lost his son. Together with the search and rescue personnel, he overcame many difficulties and sought hope for life.

Not only was he beaten the most, but Donnie Yen also contributed many firsts in the film: the first time he faced the camera, he burst into tears; For the first time, I starred in such a large-scale and high-intensity emotional drama; The first time shooting in the northeast location of MINUS 30 degrees and so on.

Some viewers commented: This is the most different Donnie Yen and the most touching Donnie Yen.

In Chi-Leung Law’s view, Search and Rescue is not only a breakthrough for Donnie Yen to jump out of his comfort zone, but also a simple reflection on family relations and the value of life through Donnie Yen’s "return to the ordinary".

"Before the accident comes, cherish every minute, pay more attention to your family and do something for the people you love. It doesn’t need much. It can be a hug and a good morning. "

"Sincerity"

Let Donnie Yen return to ordinary.

"Can only act, but can’t perform literary drama" is a stereotype of action actors by many audiences, and Chi-Leung Law is very opposed to this statement.

Especially after watching it, he was impressed by Donnie Yen’s acting skills and saw his determination to break through the comfort zone.

This two-way choice has made their cooperation in Search and Rescue. Just finished the first draft of the script, Chi-Leung Law showed it to Donnie Yen, who liked it very much.

Different from the master IP Man or the heroic policeman before him, Donnie Yen is interested in the "ordinary" texture of this role, and there are no heroes, only the stories of ordinary people and the problems that every ordinary family may encounter.

So, we see Ade played by Donnie Yen, who embodies many typical characteristics of Chinese father. On the surface, he is grumpy, rough and a little macho, hiding all his love and dedication to his family behind the scenes.

Chi-Leung Law interprets this: "You can say that this role has many shortcomings, but no one is perfect in real life. In the face of big and big, he has advantages, depending on which angle we look at it."

In the process of improving the script, the team also considered adding a more "tailored" character background for Donnie Yen’s role: for example, he could be a fireman or a policeman, or he had cancer and had a heavier burden, but finally decided to cut the complexity and return to the original intention of creating this story.

"Search and Rescue" don’t do a great thing, just want to do a very ordinary thing. Let ordinary people see their own lives when they see this movie. "

For this reason, the two words that Chi-Leung Law often said to Donnie Yen are "sincerity". "Acting can of course be skillful, but in many cases, it should be done with sincerity. I hope everyone can see that Donnie Yen plays this role with sincerity."

"Being beaten"

When Donnie Yen jumped out of the comfort zone,

His face was red and swollen, and he was beaten by people on the ground. The audience had never seen the "down and out" appearance of Kung Fu star Donnie Yen before.

Director Chi-Leung Law also responded with a smile: "They said that this is the most beaten play in Donnie Yen, and I confirmed that it is indeed the case."

Especially in the scene of rescuing abducted children, Ade, played by Donnie Yen, goes to the danger alone. When you expect him to beat the quartet with one enemy and ten, as in previous movies, what you see is a middle-aged man with limited strength, who endures punching and kicking again and again just to save innocent children.

Chi-Leung Law revealed that before the filming of this scene, the action director had designed many complicated routines, but Donnie Yen took the initiative to suggest that this design did not conform to his own characters.

"If you think the play is good-looking, there is only one reason, because he didn’t take it as an action play. He is just playing a father who wants to save his child. What attitude should he show? "Chi-Leung Law said." If there is no emotion, it is useless to play brilliantly. The audience will not go with you. "

This selfless state of devotion is also reflected in another climax scene. Faced with the misunderstanding of his wife and everyone, Ade, who is indisputable, did not hesitate to "sacrifice" himself in exchange for his son’s rescue opportunity. Strong emotional tension puts high demands on the actors’ performance.

Chi-Leung Law remembers that continuous shooting wrote five articles at that time, but he never reached the ideal state. He found a real event video similar to the film and showed it to Donnie Yen with music, which quickly reminded Donnie Yen of his family and found the feeling of the characters.

"He asked to try again, which is what you see now. He played well … He didn’t believe the play at first, but at that moment he believed it and did it. I also hope that there will be more such performances in Donnie Yen in the future, "Chi-Leung Law said.

Not only that, after his own part was filmed, Donnie Yen offered to stay on the scene and take a show for other actors, helping even the extras to find their state more quickly.

Chi-Leung Law recalled with emotion: "I don’t know if other plays are like this, but he didn’t leave the scene in this play, even without his play, he was always there. Let me see that he trusts the whole team and is willing to jump out of his comfort zone. "

"search and rescue"

Work miracles with faith

Before writing the script, Chi-Leung Law had seen a true news: the father left his 17-year-old son alone in the ice and snow because he lost his temper, and when he went back, he found that his son had disappeared, and finally found it after seven days.

During this period, too many incredible things happened, and public opinion changed from sympathy at the beginning to blaming and doubting the father. This story, which is both realistic and dramatic, gave Chi-Leung Law an impulse to create.

In the process of scriptwriting, Chi-Leung Law also put a lot of thoughts on real family problems.

Donnie Yen’s father, who bears great pressure of life alone, is busy with his work and ignores the care and communication for his wife and children, hiding his love and dedication in unknown places. This is also a dilemma that many families will face in reality.

Many of Cecilia Han’s lines were written by Mrs. Chi-Leung Law, such as the sentence: "After ten years of marriage with you, I have no job. Is it for myself?" It tells the voices of many housewives, which makes people feel the same.

In the movie, in the face of the huge accident of the loss of their son, Ade and his wife began to rethink the dribs and drabs of their past family life. Outside the play, Chi-Leung Law also hopes to guide the audience to think about what is the definition of happiness?

"Unhappy time in life is always more than happy time. Should we cherish every minute and do more things for the people you love, such as a hug and a good morning, which is already a great progress?"

This pursuit of "realism" is also reflected in the shaping of forest police and snow search and rescue teams. The creative team has communicated with the local ordinary police in Changbai Mountain many times to understand their living conditions.

What impressed Chi-Leung Law the most was that, unlike what they imagined, there were no earth-shattering stories in their lives, and they were more concerned with trivial matters for residents and tourists, guarding this land for decades.

In the actual search and rescue work, in the face of harsh natural environment and various unknown situations, it is often not technology or equipment, but the belief and responsibility of search and rescue team members.

"I really respect all the search and rescue team members. Many of them are voluntary. Everyone has worked hard and has to face the pressure of public opinion." Chi-Leung Law said, "The equipment is of course important, but the most important thing is the inner belief. You believe you can find it."

It is this belief that supports the father in the play to move forward all the way, and it is also the search and rescue team members who do not give up and make a miracle of life.

In the snowstorm, some people supported the continued search, while others thought it was hopeless. It seemed that the discussion was about search and rescue, but it was actually about life.

"The same is true in life. No one can predict whether there will be hope if you move on, but why not try a few more steps? There may be no result, but at least you still have faith," Chi-Leung Law said.

Just like the goldfish that runs through the film, it has completed the impossible survival in a harsh environment. It is the embodiment of "hope and love", accompanying the protagonist and the audience all the way forward.

The Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases Endangering Tax Collection and Management was adopted by the 1911th Meeting of the Judicial Committee of the Supreme People’s Court on January 8, 2024 and the 25th Meeting of the 14th Procuratorial Committee of the Supreme People’s Procuratorate on February 22, 2024. It is hereby promulgated and shall come into force as of March 20, 2024.

The Supreme People’s Procuratorate, the Supreme People’s Court

March 15, 2024

Fa Shi [2024] No.4

The Supreme People’s Procuratorate, the Supreme People’s Court

Interpretation of some problems on the application of law in handling criminal cases that endanger tax collection and management

(Adopted at the 1911th meeting of the Judicial Committee of the Supreme People’s Court on January 8, 2024 and the 25th meeting of the 14th Procuratorial Committee of the Supreme People’s Procuratorate on February 22, 2024, and shall come into force on March 20, 2024).

In order to punish crimes endangering tax collection and management according to law, according to the relevant provisions of the Criminal Law of People’s Republic of China (PRC) and the Criminal Procedure Law of People’s Republic of China (PRC), some issues concerning the application of law in handling such criminal cases are explained as follows:

Article 1 A taxpayer who makes a false tax return under any of the following circumstances shall be deemed as a means of deception or concealment as stipulated in the first paragraph of Article 201 of the Criminal Law:

(1) Forging, altering, transferring, concealing or destroying account books, accounting vouchers or other tax-related materials without authorization;

(two) to sign a "yin and yang contract" and other forms of concealment or decomposition of income and property in the name of others;

(3) falsifying expenditures, offsetting input tax or falsely reporting special additional deductions;

(four) providing false materials to defraud tax incentives;

(five) fabricating false tax basis;

(6) Other deception or concealment means adopted for non-payment or underpayment of taxes.

In any of the following circumstances, it shall be deemed as "failure to declare" as stipulated in the first paragraph of Article 201 of the Criminal Law:

(1) Taxpayers who have registered their establishment in the registration authority according to law have failed to declare their taxes due to taxable activities;

(2) Taxpayers who do not need to register their establishment with the registration authority according to law or fail to register their establishment according to law have taxable behaviors and are notified by the tax authorities according to law to declare but fail to declare their taxes;

(3) Other persons who knowingly fail to file tax returns according to law.

If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the first and second paragraphs, and the amount is relatively large, he shall be convicted and punished in accordance with the provisions of the first paragraph of Article 201 of the Criminal Law. The withholding agent promises to pay the tax on behalf of the taxpayer, and when it pays the after-tax income to the taxpayer, it shall be deemed that the withholding agent has "withheld and received the tax".

Article 2 Taxpayers who evade paying taxes of more than 100,000 yuan and more than 500,000 yuan shall be deemed as "a large amount" and "a huge amount" as stipulated in the first paragraph of Article 201 of the Criminal Law respectively.

The criteria for determining whether the withholding agent fails to pay or underpays the tax withheld or collected are "relatively large" or "huge" shall be in accordance with the provisions of the preceding paragraph.

Article 3 A taxpayer who has evaded paying taxes as stipulated in the first paragraph of Article 201 of the Criminal Law shall not be investigated for criminal responsibility if, before filing a case with the public security organ, the tax authorities have issued a notice of recovery according to law, paid the tax payable in full within the prescribed time limit or within the time limit approved for postponing or paying by installments, and fully fulfilled the administrative punishment decision made by the tax authorities. However, except for those who have been subjected to criminal punishment for evading tax payment within five years or have been given administrative punishment by tax authorities for more than two times.

If a taxpayer evades paying taxes and the tax authorities fail to issue a notice of recovery according to law, criminal responsibility shall not be investigated according to law.

Article 4 The "amount of tax evaded" as stipulated in the first paragraph of Article 201 of the Criminal Law refers to the total amount of taxes collected by the tax authorities that are not paid or underpaid within a certain tax payment period.

The "tax payable" stipulated in the first paragraph of Article 201 of the Criminal Law refers to the tax payable in accordance with the provisions of tax laws and administrative regulations in the year when taxable acts occur, excluding the value-added tax and customs duties collected by the customs and the tax paid in advance by taxpayers according to law.

The first paragraph of Article 201 of the Criminal Law stipulates that "the amount of tax evaded accounts for the percentage of tax payable", which refers to the ratio of the total amount of tax evaded by the actor in a tax year to the total amount of tax payable in that tax year; If the tax period is not determined according to the tax year, it shall be determined according to the ratio of the total amount of tax evasion of various taxes to the total amount of tax payable in that year in the year before the last tax evasion. If the duration of the tax obligation is less than one tax year, it shall be determined according to the ratio of the total amount of tax evasion of various taxes to the total amount of tax payable during the actual tax obligation period.

Tax evasion spans several tax years. As long as the amount and percentage of tax evasion in one tax year reach the standard stipulated in the first paragraph of Article 201 of the Criminal Law, it constitutes the crime of tax evasion. The amount of tax evasion in each tax year shall be calculated cumulatively, and the percentage of tax evasion to tax payable shall be determined according to the highest value of the percentage of tax evasion in each tax year.

"Untreated" as stipulated in the third paragraph of Article 201 of the Criminal Law includes administrative treatment and criminal treatment.

Article 5 Whoever refuses to pay taxes by violence or threat in any of the following circumstances shall be deemed as "serious" as stipulated in Article 202 of the Criminal Law:

(a) the ringleaders who gather people to resist taxes;

(two) intentional injury caused minor injuries;

(3) Other serious circumstances.

If the act of refusing to pay taxes causes serious injury or death to others, which conforms to the provisions of Article 234 or Article 232 of the Criminal Law, he shall be convicted and punished for the crime of intentional injury or intentional homicide.

Article 6 If a taxpayer fails to pay the tax payable in order to avoid the tax authorities from recovering it, it shall be deemed as "taking the means of transferring or concealing property" as stipulated in Article 203 of the Criminal Law:

(1) Abandoning due creditor’s rights;

(2) Transferring property without compensation;

(3) Trading at an obviously unreasonable price;

(4) Concealing property;

(5) Failing to perform tax obligations and leaving the supervision of tax authorities;

(6) transferring or concealing property by other means.

Article 7 In any of the following circumstances, it shall be deemed as "falsely reporting exports or other deceptive means" as stipulated in the first paragraph of Article 204 of the Criminal Law:

(1) Declaring export tax refund by using special VAT invoices that are falsely issued, illegally purchased or obtained by other illegal means or other invoices that can be used for export tax refund;

(2) Declaring the export business that has not been taxed or exempted as the export business that has been taxed;

(3) Declaring export tax rebates under the guise of other people’s export business;

(four) although there are exports, but the name, quantity, unit price and other elements of the taxable export business are fictitious, and the export tax rebate is declared by inflating the export tax rebate;

(5) Forging or signing a false sales contract, or obtaining export-related documents and vouchers such as export declaration forms and transport documents by illegal means such as forging or altering, and reporting export tax rebates by fabricating export facts;

(six) after the goods are exported, they are transferred to China or the same kind of goods from abroad are transferred to China for circular import and export, and the export tax rebate is declared;

(seven) falsely reporting the functions and uses of export products, and declaring products that do not enjoy the tax refund policy as tax refund products;

(8) defrauding export tax rebates by other deceptive means.

Article 8 Whoever defrauds the state of export tax refund in an amount of more than 100,000 yuan, more than 500,000 yuan and more than 5 million yuan shall be deemed as "large amount", "huge amount" and "especially huge amount" as stipulated in the first paragraph of Article 204 of the Criminal Law respectively.

Under any of the following circumstances, it shall be deemed as "other serious circumstances" as stipulated in the first paragraph of Article 204th of the Criminal Law:

(1) Making false declaration of export tax rebate for more than three times within two years, and defrauding the state tax by more than 300,000 yuan;

(2) Having received criminal punishment or administrative punishment for defrauding the state export tax rebate for more than two times within five years, and having cheated the state export tax rebate for an amount of more than 300,000 yuan;

(three) the state tax was defrauded of more than 300 thousand yuan and could not be recovered before prosecution;

(4) Other serious circumstances.

Under any of the following circumstances, it shall be deemed as "other particularly serious circumstances" as stipulated in the first paragraph of Article 204th of the Criminal Law:

(1) Making false declarations of export tax rebates for more than five times within two years, or defrauding export tax rebates as the main business, and defrauding the state tax of more than 3 million yuan;

(2) Having received criminal punishment or administrative punishment for defrauding the state export tax rebate for more than two times within five years, and committing the act of defrauding the state export tax rebate for more than three million yuan;

(three) the state tax was defrauded of more than three million yuan and could not be recovered before prosecution;

(4) Other particularly serious circumstances.

Article 9 Whoever defrauds the state of export tax rebate without actually obtaining the export tax rebate may be given a lighter or mitigated punishment according to the accomplished crime.

Intermediary organizations and their personnel engaged in freight forwarding, customs declaration, accounting, taxation, foreign trade comprehensive services, etc., in violation of the relevant provisions of the state on import and export operations, provide false documents for others, resulting in others defrauding the state of export tax rebates, and if the circumstances are serious, criminal responsibility shall be investigated in accordance with the provisions of Article 229 of the Criminal Law.

Article 10 Under any of the following circumstances, it shall be deemed as "falsely issuing special invoices for value-added tax or other invoices for defrauding export tax refund or tax deduction" as stipulated in the first paragraph of Article 205 of the Criminal Law:

(1) Issuing special invoices for value-added tax and other invoices for defrauding export tax rebates and tax deduction without actual business;

(2) Having actual deductible business, but issuing special invoices for value-added tax that exceed the tax corresponding to the actual deductible business, and other invoices for defrauding export tax rebates and deducting taxes;

(3) Issuing special invoices for value-added tax and other invoices for defrauding export tax rebates and tax deduction through fictitious trading entities for businesses that cannot be deducted according to law;

(4) Illegally tampering with electronic information related to special invoices for value-added tax or other invoices used for defrauding export tax rebates and tax deduction;

(five) in violation of regulations by other means.

For the purpose of inflating performance, financing, loans, etc., it is not for the purpose of defrauding taxes, and there is no loss caused by tax fraud due to deduction, it is not punished for this crime, and if it constitutes other crimes, criminal responsibility shall be investigated for other crimes according to law.

Article 11 Whoever falsely makes out special invoices for value-added tax or other invoices used to defraud export tax rebates or deduct taxes, with the tax amount of more than 100,000 yuan, shall be convicted and punished in accordance with the provisions of Article 205 of the Criminal Law; The amount of falsely making out tax is more than 500,000 yuan and more than 5 million yuan, which shall be deemed as "large amount" and "huge amount" as stipulated in the first paragraph of Article 205 of the Criminal Law respectively.

Under any of the following circumstances, it shall be deemed as "other serious circumstances" as stipulated in the first paragraph of Article 205th of the Criminal Law:

(1) The amount of tax that cannot be recovered reaches more than 300,000 yuan before public prosecution is initiated;

(2) Having been subjected to criminal punishment or administrative punishment for more than two times for falsely issuing invoices within five years, and falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction, with the amount of falsely issuing taxes being more than 300,000 yuan;

(3) Other serious circumstances.

Under any of the following circumstances, it shall be deemed as "other particularly serious circumstances" as stipulated in the first paragraph of Article 205th of the Criminal Law:

(a) before the prosecution, the amount of tax that cannot be recovered reached more than 3 million yuan;

(2) Having been subjected to criminal punishment or administrative punishment for more than two times for falsely issuing invoices within five years, and falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction, with the amount of falsely issuing taxes being more than 3 million yuan;

(3) Other particularly serious circumstances.

In the name of the same purchase and sale business, false invoices for input value-added tax, other invoices for defrauding export tax rebates and tax deduction, and false expenses, shall be calculated by the larger amount.

Whoever falsely makes out a forged special VAT invoice and meets the standards stipulated in this article shall be investigated for criminal responsibility for the crime of falsely making out a special VAT invoice.

Article 12 Under any of the following circumstances, it shall be deemed as "falsely issuing invoices other than those stipulated in Article 205 of the Criminal Law" as stipulated in the first paragraph of Article 205 of the Criminal Law:

(1) Making invoices for others, for themselves, for others to make invoices for themselves or introduce others without actual business;

(2) Having actual business, but issuing invoices for others, for themselves, for others to introduce others, which are inconsistent with the commodity name, service name, quantity and amount of goods in actual business;

(3) Illegally tampering with electronic information related to invoices;

(four) in violation of regulations by other means.

Thirteenth any of the following circumstances shall be deemed as "serious circumstances" as stipulated in the first paragraph of Article 205th of the Criminal Law:

(1) Falsely issuing invoices with a face value of more than 500,000 yuan;

(2) Falsely issuing more than 100 invoices with a face value of more than 300,000 yuan;

(3) Having received criminal punishment or administrative punishment twice or more for falsely issuing invoices within five years, and falsely issuing invoices, with the par value reaching more than 60% of the standards specified in the first and second paragraphs.

Under any of the following circumstances, it shall be deemed as "the circumstances are particularly serious" as stipulated in the first paragraph of Article 205th of the Criminal Law:

(1) Falsely issuing invoices with a face value of more than 2.5 million yuan;

(2) Falsely issuing more than 500 invoices with a face value of more than 1.5 million yuan;

(3) Having received criminal punishment or administrative punishment twice or more for falsely issuing invoices within five years, and falsely issuing invoices, with the par value reaching more than 60% of the standards specified in the first and second paragraphs.

Whoever makes out false invoices and reaches the standards stipulated in the first paragraph of this article shall be investigated for criminal responsibility for the crime of making out false invoices.

Article 14 Whoever forges or sells forged special VAT invoices under any of the following circumstances shall be convicted and punished in accordance with the provisions of Article 206 of the Criminal Law:

(a) the face tax is more than one hundred thousand yuan;

(2) Forging or selling more than ten forged special invoices for value-added tax with a face tax of more than 60,000 yuan;

(three) the illegal income of more than ten thousand yuan.

Forging or selling forged special invoices for value-added tax with a face tax of more than 500,000 yuan, or more than 50 copies with a face tax of more than 300,000 yuan, shall be deemed as "a large quantity" as stipulated in the first paragraph of Article 206 of the Criminal Law.

Within five years, those who have received criminal punishment or more than two administrative punishments for forging or selling forged special invoices for value-added tax, and have forged or sold forged special invoices for value-added tax, whose face tax amount reaches more than 60% of the standard stipulated in the second paragraph of this article, or whose illegal income is more than 50,000 yuan, shall be deemed as "other serious circumstances" as stipulated in the first paragraph of Article 206 of the Criminal Law.

Forging or selling forged special invoices for value-added tax with a face tax of more than 5 million yuan, or more than 500 copies with a face tax of more than 3 million yuan, shall be deemed as "a huge amount" as stipulated in the first paragraph of Article 206 of the Criminal Law.

Within five years, those who have received criminal punishment or more than two administrative punishments for forging or selling forged special invoices for value-added tax, and have forged or sold forged special invoices for value-added tax, whose face tax amount reaches more than 60% of the standard stipulated in the fourth paragraph of this article, or whose illegal income is more than 500,000 yuan, shall be deemed as "other particularly serious circumstances" as stipulated in the first paragraph of Article 206 of the Criminal Law.

Whoever forges and sells the same special VAT invoice shall be punished as the crime of forging and selling forged special VAT invoices, and the quantity shall not be counted repeatedly.

Whoever alters a special VAT invoice shall be punished as forging a special VAT invoice.

Article 15 Whoever illegally sells special invoices for value-added tax shall be convicted and punished in accordance with the conviction and sentencing standards in Article 14 of this Interpretation.

Article 16 Whoever illegally purchases special VAT invoices or purchases forged special VAT invoices with a face tax of more than 200,000 yuan, or more than 20 invoices with a face tax of more than 100,000 yuan, shall be convicted and punished in accordance with the provisions of the first paragraph of Article 208th of the Criminal Law.

Illegal purchase of two kinds of special invoices for value-added tax, true and false, the cumulative amount of calculation, do not implement combined punishment for several crimes.

Those who buy forged special VAT invoices and sell them are convicted and punished for selling forged special VAT invoices; Illegal purchase of special VAT invoices is used to defraud tax deduction or export tax refund, and at the same time constitutes the crime of illegal purchase of special VAT invoices, the crime of falsely issuing special VAT invoices and the crime of defrauding export tax refund, and shall be convicted and punished in accordance with the provisions of heavier punishment.

Article 17 Whoever forges, manufactures or sells other invoices forged or manufactured without authorization for defrauding export tax rebates or tax deduction shall be convicted and punished in accordance with the provisions of the first paragraph of Article 209 of the Criminal Law:

(a) the face value can be refunded or deducted by more than 100,000 yuan;

(2) Forging, manufacturing or selling more than ten forged or manufactured invoices without authorization, and the face value can be refunded or deducted by more than 60,000 yuan;

(three) the illegal income of more than ten thousand yuan.

Forging, manufacturing or selling other forged or unauthorized invoices that can be used to defraud export tax rebates and tax deductions, where the face value of the invoices can be refunded or deducted more than 500,000 yuan, or where more than 50 invoices can be refunded or deducted more than 300,000 yuan, shall be deemed as "a huge amount" as stipulated in the first paragraph of Article 209 of the Criminal Law; Forging, manufacturing or selling other forged or unauthorized invoices that can be used to defraud export tax rebates and tax deductions, where the face value of the invoices is more than 5 million yuan, or more than 500 invoices with the face value being more than 3 million yuan, shall be deemed as "extremely huge" as stipulated in the first paragraph of Article 209 of the Criminal Law.

Whoever forges, manufactures or sells invoices stipulated in the second paragraph of Article 209 of the Criminal Law without authorization shall be convicted and punished in accordance with the provisions of that paragraph in any of the following circumstances:

(1) The face value is more than 500,000 yuan;

(2) Forging, manufacturing or selling more than 100 forged or unauthorized invoices with a face value of more than 300,000 yuan;

(three) the illegal income of more than ten thousand yuan.

Forging, manufacturing or selling invoices stipulated in the second paragraph of Article 209 of the Criminal Law without authorization shall be deemed as "serious" in any of the following circumstances:

(a) the face value of more than two million five hundred thousand yuan;

(2) Forging, manufacturing or selling more than 500 forged or unauthorized invoices with a face value of more than 1.5 million yuan;

(three) the illegal income of more than fifty thousand yuan.

Whoever illegally sells other invoices for defrauding export tax rebates or deducting taxes shall be convicted and sentenced according to the provisions in paragraphs 1 and 2 of this article.

Whoever illegally sells invoices other than special invoices for value-added tax or invoices used to defraud export tax rebates or deduct taxes shall be convicted and sentenced in accordance with the provisions of paragraphs 3 and 4 of this article.

Eighteenth in any of the following circumstances, it shall be deemed as "a large number" as stipulated in the first paragraph of Article 210-1 of the Criminal Law:

(1) Holding forged special invoices for value-added tax or other invoices with a face value of more than 500,000 yuan; Or more than fifty copies with a face tax of more than 250,000 yuan;

(2) Holding forged invoices other than those specified in the preceding paragraph with a face value of more than 1 million yuan, or more than 100 copies with a face value of more than 500,000 yuan.

If the number, face value or face value of forged invoices reached more than five times the standard stipulated in the preceding paragraph, it shall be deemed as "a huge amount" as stipulated in the first paragraph of Article 210-1 of the Criminal Law.

Article 19 Whoever knowingly provides an account number, credit certificate or other assistance to another person who commits a crime endangering tax collection and management shall be punished as an accomplice in the corresponding crime.

Twentieth units to implement the crime of endangering tax collection and management of conviction and sentencing standards, in accordance with the provisions of this interpretation of the standards.

Article 21 If the crime of endangering tax collection and management is committed, resulting in national tax losses, and the actor pays back the tax, recovers the tax losses, and makes effective compliance and rectification, he may be given a lenient punishment; If the circumstances of the crime are minor and there is no need to be sentenced to punishment, prosecution may not be initiated or criminal punishment may be exempted; If the circumstances are obvious, minor and harmless, it will not be treated as a crime.

For the implementation of the provisions of this interpretation, the relevant acts are not prosecuted or exempted from criminal punishment, and it is necessary to give administrative punishment, administrative punishment or other punishment, which shall be transferred to the relevant competent authorities for handling according to law. The relevant competent authorities shall promptly notify the people’s procuratorate and the people’s court of the results.

Article 22 This Interpretation shall come into force as of March 20, 2024. Interpretation of the Supreme People’s Court on Several Issues Concerning the Application of the NPC Standing Committee’s Decision on Punishing the Crime of Falsely Making Out, Forging and Illegally Selling Special VAT Invoices (Fa Fa [1996] No.30), Interpretation of the Supreme People’s Court on Several Issues Concerning the Specific Application of Law in the Trial of Criminal Cases of Cheating Export Tax Refund (Fa Shi [2002] No.30) and Interpretation of the Supreme People’s Court on Several Issues Concerning the Specific Application of Law in the Trial of Criminal Cases of Tax Evasion and Refusal (No.30) If the judicial interpretations previously issued by the Supreme People’s Court and the Supreme People’s Procuratorate are inconsistent with this interpretation, this interpretation shall prevail.

Punish typical criminal cases that endanger tax collection and management according to law

Catalogue

1. The tax evasion case of a food company in Sichuan and Zheng Moumou.

2. A catering company in Beijing, Chen Mou and Gong Mou evaded the case of recovering tax arrears.

Third, Shi Moumou and others defrauded the export tax rebate case.

Four, a technology company in Zhenjiang, Hong Moumou, Zhou Mou and others defrauded the export tax rebate, and a trading company in Shenzhen falsely issued a special VAT invoice.

V. The case of Jin Moumou and others falsely issuing special VAT invoices.

Six, an industrial company in Shanghai, Zhang Moumou falsely issued a special VAT invoice.

7. A waterproof material company in Shandong and Xu Moumou falsely issued a special VAT invoice.

Eight, Yang’s false invoicing case

Case 1

Tax evasion case of a food company in Sichuan and Zheng Moumou

-entity enterprises actively pull losses and rectify after breaking the law, and are lenient according to law.

(1) Basic facts of the case

Defendant Sichuan Food Co., Ltd. is a small-scale food production enterprise with the qualification of general taxpayer. From 2017 to 2019, Zheng Moumou, the legal representative of the company, arranged for the company’s financial personnel to make false tax returns by deception and concealment, and evaded paying taxes totaling 1.27 million yuan, with the annual tax evasion rate ranging from 80% to 97%. On September 29, 2021, the tax authorities issued the Decision on Tax Treatment and the Decision on Tax Administrative Punishment to the defendant unit, ordering them to pay the evaded taxes and fines within a time limit. The defendant unit failed to pay on time. On October 14 of the same year, the tax authorities again served the defendant with the Notice of Tax Matters, limiting him to pay the above amount before the 28th of that month. After the expiration of the period, the defendant unit still failed to pay. On May 6, 2022, the tax authorities handed over the clues of the company’s suspected tax evasion crime to the public security organs. The public security organ filed a case for investigation the next day. Zheng surrendered himself after receiving the telephone notice from the public security organ. On March 6, 2023, the defendant unit issued a letter of commitment to the tax authorities to apply for an extension of tax payment in batches, which was approved, and paid part of the evaded tax on the 8 th of that month.

(II) Processing results

The People’s Procuratorate of Renshou County, Sichuan Province prosecuted a food company in Sichuan and Zheng Moumou for alleged tax evasion. Renshou County People’s Court of Sichuan Province held that the defendant company Sichuan Food Co., Ltd. made a false tax declaration or failed to declare by deception or concealment, and evaded paying a huge amount of tax, accounting for more than 30% of the tax payable, and failed to pay it after the tax authorities issued a notice of recovery according to law, which constituted a crime of tax evasion. The defendant Zheng Moumou, as the person in charge directly responsible for the defendant unit, also constitutes the crime of tax evasion. Renshou County People’s Court of Sichuan Province sentenced the defendant, a food company in Sichuan, to a fine for tax evasion; The defendant Zheng Moumou was sentenced to one year in prison, suspended for two years, and fined RMB30,000; The unpaid taxes shall be ordered to be recovered. After the verdict was pronounced in the first instance, there was no protest or appeal, and the judgment has taken legal effect.

(3) Typical significance

Taxation is the main source of national finance, which is taken from the people and used by the people. Paying taxes according to law is the basic obligation of citizens and the legal obligation of enterprises. Tax evasion damages national finance, disrupts economic order and erodes social integrity, which is not only illegal, but also constitutes a crime with a large amount. For tax evasion, on the one hand, we should punish according to law, warn taxpayers to enhance their awareness of paying taxes through "punishment", pay taxes according to law, and promote "governance" through "punishment"; On the other hand, we should also take into account the characteristics of tax revenue and the status quo of tax payment, and give taxpayers an opportunity to make up for it, instead of "killing them with one stick." According to the fourth paragraph of Article 201 of the Criminal Law, the tax authorities should deal with the criminal responsibility of tax evaders first, which not only gives taxpayers a chance to remedy, but also helps to recover tax losses in time. The defendant unit in this case is a welfare enterprise, which solves the employment of more than a dozen disabled employees and bears certain social responsibilities; Affected by the epidemic, the tax was not paid as scheduled after the incident; Before the court makes a judgment, it makes a plan to pay back the tax and gets the approval of the tax authorities. In order to effectively implement both "punishment" and "governance", the court, in conjunction with the tax authorities, conducted a business risk review of the defendant unit, and after the enterprise carried out compliance rectification, lenient punishment was given to the defendant unit and the defendant, effectively avoiding the adverse consequences of destroying an enterprise due to a case.

travel to watch industry

A catering company in Beijing, Chen Mou, Gongmou

Evade the case of recovering tax arrears

-the taxpayer does not pay attention to honesty and transfer property to bear criminal responsibility.

(1) Basic facts of the case

Defendants Chen Mou and Gong Mou jointly established a catering company in Beijing in 2006, with Chen Mou as the legal representative and Gong Mou as the supervisor. Later, the first branch and the second branch were established in 2007 and 2012 respectively, with Chen Mou as the person in charge. From 2012 to 2013, a catering company, the first branch and the second branch used 53 fake invoices from four companies, including Wal-Mart, which were deducted from the taxable income of corporate income tax in 2012 and 2013, and filed corporate income tax returns with the State Taxation Bureau of Shunyi District, Beijing. In July 2014, the Inspection Bureau of Shunyi District State Taxation Bureau conducted a tax inspection on a catering company, and then made an administrative decision. It was determined that the company used invoices that did not meet the requirements, and the taxable income in 2012 and 2013 was increased by a total of 3.69 million yuan. The enterprise income tax in 2012 and 2013 should be paid back by a total of 920,000 yuan, and the late payment fee should be paid. Defendants Chen Mou and Gong Mou established Hongmou Catering Company at the business address of the first branch, Shimou Catering Company at the business address of the second branch, opened a new account for the business use of the second company, and cancelled the first and second branches. At the same time, a catering company no longer applied for invoices, and the company account was no longer used after freezing. Through the above way,Escape from the Shunyi District State Taxation Bureau to recover taxes. By the time of the incident, there were still more than 820,000 yuan in taxes that could not be recovered. After the incident, a catering company paid back the unpaid enterprise income tax and late payment fee totaling more than 1.3 million yuan.

(II) Processing results

The People’s Procuratorate of Shunyi District of Beijing prosecuted a catering company, Chen Mou and Gongmou for allegedly evading the crime of recovering tax arrears. The Shunyi District People’s Court of Beijing held that the accounting books of the defendant unit were chaotic and the records were not standardized, and the evidence on file could not identify the actual and reasonable expenses related to income, so the tax should be paid back according to the amount identified in the tax treatment decision. The defendant unit fails to pay the tax payable by transferring or concealing property, which makes it impossible for the tax authorities to recover the unpaid tax, and the amount exceeds the standard of 10 thousand yuan stipulated in the criminal law, which has constituted the crime of evading the recovery of tax arrears. The Shunyi District People’s Court of Beijing sentenced a catering company of the defendant unit to a fine of RMB 850,000 yuan for evading the payment of tax arrears. Defendants Chen Mou and Gong Mou were sentenced to three years in prison, suspended for three years, and fined 850,000 yuan. After the verdict was pronounced in the first instance, the defendant Gong Mou appealed. After hearing the case, Beijing No.3 Intermediate People’s Court ruled that the appeal was dismissed and the original judgment was upheld.

(3) Typical significance

Although the tax arrears do not constitute a crime, it is not only a violation of the duty to pay taxes, but also a violation of the principle of good faith if the taxpayer has the ability to pay taxes and refuses to pay taxes. If the amount of tax that cannot be recovered reaches more than 10,000 yuan, it constitutes the crime of evading the recovery of tax arrears according to law. In this case, the defendant unit and the defendant evaded paying the unpaid tax by canceling the taxpayer, setting up a new company and opening a new account, and the amount reached more than 100,000 yuan. According to the law, they should be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and be fined not less than one time but not more than five times the unpaid tax. The people’s court sentenced the defendant unit and the defendant to punishment according to law, which not only effectively safeguarded the national tax order, but also safeguarded the market environment of honest management.

Case 3

Shi Moumou and others defrauded the export tax rebate case.

-"Low value and high reporting" will be severely punished for defrauding export tax rebates.

(1) Basic facts of the case

In December 2017, the defendant Shi Moumou registered and established Tongling Bomou Technology Co., Ltd. (hereinafter referred to as Bomou Company) and Tongling Jinmou Technology Co., Ltd. (hereinafter referred to as Jinmou Company). Among them, Bomou Company enjoys preferential tax policies as a software enterprise. Through the above two companies controlled by Shi Moumou, he wrote the blank chips purchased by 0.7 yuan at a unit price into the current sampling control software, and then inflated the price to 200 yuan. From January to August, 2019, in the name of selling current sampling control chips, Bomou Company falsely sold to Jinmou Company and falsely issued special VAT invoices. After that, Shi Moumou and Huang Mobo, the co-defendant, agreed that An Company in chibi city, Hubei Province, controlled by the latter, would export the current sampling control module of Jin Company on behalf of him, in the form of signing a false purchase contract, so that Jin Company would sell the current sampling control module to An Company at a unit price around 230 yuan, and then An Company and Hai Company established by Huang Mobo would sign a false purchase contract for the current sampling control module and export it to Hong Kong. After Shi arranged for others to pick up the goods in Hong Kong, he treated the current sampling control module as garbage. After the goods were exported, Shi Moumou, Huang Mobo and others raised US dollars, returned the funds, and settled the foreign exchange in Anmou Company. Jinmou Company mailed the special VAT invoice to Anmou Company, and Anmou Company applied to the tax authorities for export tax rebate with the above-mentioned falsely issued special VAT invoice and export customs declaration materials. From December 2018 to 2019,Anmou Company defrauded more than 5.7 million yuan of export tax refund through 149 special VAT invoices falsely issued by Jinmou Company. After deducting the export agent and other expenses, the balance was returned to Jinmou Company in the form of payment. After identification, the market value of current sampling control chip produced by Bo company is 1.32 yuan, and the market value of current sampling control module produced by Jin company is 7.31 yuan.

(II) Processing results

The People’s Procuratorate in the suburb of Tongling City, Anhui Province prosecuted Shi Moumou and others for allegedly defrauding export tax rebates. The people’s court in the suburb of Tongling City, Anhui Province held that the defendant Shi Moumou and others defrauded the export tax rebate of more than 5.7 million yuan by means of falsely reporting exports, and the amount was extremely huge, which constituted the crime of defrauding export tax rebates. The suburban people’s court of Tongling City, Anhui Province sentenced the defendant Shi Moumou to 11 years in prison for defrauding export tax rebates and fined him RMB 5 million. The defendants in the same case were sentenced to five to six years in prison and fined. After the verdict was pronounced in the first instance, the defendant Shi Moumou and others appealed. After trial, the Intermediate People’s Court of Tongling City, Anhui Province decided to maintain the conviction and sentencing of the defendants.

(3) Typical significance

The crime of defrauding export tax refund is one of the serious crimes that endanger tax collection and management. As an international practice, in order to encourage the export of domestic goods and enhance international competitiveness, the state allows domestic goods to enter the international market at a price excluding tax, that is, after the goods are exported, the tax paid in the domestic production and circulation links will be refunded to avoid international double taxation. Using this tax policy of the state, criminals falsely report exports or other deceptive means to disguise businesses that have not been exported or should not be refunded as tax-refundable businesses to defraud export tax rebates. This kind of behavior is essentially a fraud crime of illegal possession of state property, which has serious harm and should be severely punished according to law. Although the actor has exported, he fraudulently inflated the price of low-priced products, falsely issued special invoices for value-added tax, and defrauded the state for export tax rebates with inflated export tax rebates. The amount is particularly huge, causing huge property losses to the state, which should be severely cracked down according to law.

Case 4

A technology company in Zhenjiang, Hong Moumou and Zhou Mou defrauded the export tax rebate and a trading company in Shenzhen falsely issued a special VAT invoice.

-Punishing crimes related to falsely issuing special VAT invoices and defrauding export tax rebates according to law.

(1) Basic facts of the case

From 2014 to August 2017, in order to defraud the export tax rebate, the defendants Hong Moumou and Zhou Mou contacted a trading company in Shenzhen, the defendant unit, and when a trading company in Shenzhen purchased goods from an upstream mobile phone supplier such as a communication technology company in Guangdong, they signed a false mobile phone purchase contract with the upstream supplier in the name of four companies, including a technology company in Zhenjiang controlled by Zhou, providing false capital flow and adopting the method of separating tickets from goods. The special VAT invoice that the upstream supplier should have issued to a trading company in Shenzhen was issued to a company controlled by Zhou, thus obtaining a false special VAT invoice, and a trading company in Shenzhen charged a high billing fee. At the same time, in order to obtain the customs declaration documents for export tax rebate, a number of Hong Kong companies controlled by Hong Moumou signed false mobile phone export foreign trade contracts with companies controlled by Zhou, and rented "prop" mobile phones from others to pretend to be the mobile phones in foreign trade contracts for false customs declaration by borrowing goods and matching bills. Finally, the company controlled by Zhou made a false declaration to Zhenjiang State Taxation Bureau with the above-mentioned documentary procedures, and defrauded the national export tax rebate of more than 720 million yuan.

(II) Processing results

The People’s Procuratorate of Zhenjiang City, Jiangsu Province prosecuted Hong Moumou, Zhou Mou and others, a technology company in Zhenjiang and other units for allegedly defrauding export tax rebates, and a trading company in Shenzhen for allegedly falsely issuing special invoices for value-added tax. The Intermediate People’s Court of Zhenjiang City, Jiangsu Province sentenced a technology company in Zhenjiang, the defendant, to a fine of RMB 100 million for defrauding export tax rebates. The defendant Hong Moumou was sentenced to 14 years in prison and fined 726 million yuan; The defendant Zhou was sentenced to nine years in prison and fined RMB 5 million; Sentenced a defendant company in Shenzhen to a fine of RMB 500,000 for falsely issuing special VAT invoices; The defendants in the same case were sentenced to three to ten years in prison and fined. After the verdict was pronounced in the first instance, Zhou and other defendants appealed to a trading company in Shenzhen. After hearing the case, the Higher People’s Court of Jiangsu Province ruled that the appeal was rejected and the original judgment was upheld.

(3) Typical significance

In recent years, the crime of defrauding export tax rebate has developed in industrialization, resulting in huge tax losses for the country and extremely bad influence on the country’s export tax rebate policy and export trade activities. This kind of crime often involves many criminal chains, such as false opening, distribution of goods, customs declaration, underground money house, tax refund, etc., with fine internal division of labor, relative independence and collusion, showing the characteristics of industrialization, specialization and concealment. There are three gangs involved in this case, namely, "purchasing tax tickets, making fake exports, and declaring tax refund". The time and links for the defendants and the defendant units to participate are different, so they should be dealt with qualitatively according to the specific criminal acts they participated in. In the production and business activities of enterprises with real transactions, in order to earn the billing fee, it should be considered as a crime of falsely issuing special VAT invoices for upstream enterprises to others. Whoever falsely issues special VAT invoices for others knowing that they have the subjective intention of defrauding export tax rebates shall be convicted and punished as an accomplice in the crime of defrauding export tax rebates. At the same time, for the multi-link and multi-chain criminal acts such as tax fraud, it is not possible to judge whether it has caused the loss of national tax revenue according to a single link, but the whole chain should be comprehensively analyzed.

Case 5

Jin Moumou and others falsely issued special VAT invoices.

-Shell companies falsely issuing special VAT invoices should be severely cracked down.

(1) Basic facts of the case

From 2018 to before the incident, the defendant Jin Moumou hired defendants Chen Moumou, Li Moumou, Wang Moumou and others to register or purchase nearly 40 shell companies such as Shanghai Suimou Trading Co., Ltd. in the name of others. In the absence of any actual goods transaction, Jin Moumou paid 1.3%-2.2% of the invoice value to others, and accepted false special invoices for value-added tax issued by many companies in Shandong, Zhejiang and other places by means of separation of tickets and goods and circuitous payment of funds, with a total price tax of more than 380 million yuan and a tax amount of more than 46 million yuan. Later, through the fictitious purchase and sale of goods, Jin Moumou falsely issued special invoices for value-added tax to enterprises in Shanxi, Hebei, Shanghai and other places, with a total price tax of more than 220 million yuan, resulting in a tax deduction of more than 27 million yuan.

(II) Processing results

The People’s Procuratorate of Tiantai County, Zhejiang Province prosecuted Jin Moumou and others for allegedly falsely issuing special invoices for value-added tax. The Tiantai County People’s Court of Zhejiang Province held that the defendant Jin Moumou falsely made out special invoices for value-added tax for others and let others falsely make out special invoices for himself without real transactions, with a huge amount; Other co-defendants knew that Kim was still involved in falsely issuing special VAT invoices, which constituted the crime of falsely issuing special VAT invoices. The Tiantai County People’s Court of Zhejiang Province sentenced the defendant Jin Moumou to 14 years’ imprisonment and fined RMB 450,000. The defendants in the same case were sentenced to fixed-term imprisonment of three years to thirteen years and six months respectively, and fined. After the verdict was pronounced in the first instance, the co-defendant appealed. After trial, the Intermediate People’s Court of Taizhou City, Zhejiang Province ruled that the appeal was dismissed and the original judgment was upheld.

(3) Typical significance

The key to distinguishing special VAT invoice from other ordinary invoices is that it can deduct tax by ticket, which is also the core function of special VAT invoice. Criminals use this function of special invoices for value-added tax to make false deductions, defrauding state taxes, causing losses to state property and serious harm. Therefore, the criminal law provides severe legal punishment for the crime of falsely issuing special VAT invoices. According to the provisions of the Criminal Law, combined with the serious harm of the crime of falsely issuing special VAT invoices, whether it is for others, for yourself, for others to be themselves, or to introduce others, as long as it is falsely issued by using the tax deduction function of special VAT invoices, it belongs to the act of falsely issuing special VAT invoices. It is the key to crack down on the crime of falsely issuing special invoices for value-added tax by setting up shell companies.

Case 6

An industrial company in Shanghai and Zhang Moumou falsely claimed VAT.

Special invoice case

-Punish enterprises for issuing special VAT invoices to each other without real transactions according to law.

(1) Basic facts of the case

In August 2017, Zhang Moumou, the head of an industrial company in Shanghai, the defendant unit, falsely issued two special VAT invoices for the industrial company through a clothing company in Shanghai operated by Tang Moumou, with a total price tax of more than 220,000 yuan, of which more than 30,000 yuan has been declared and deducted. The following month, Zhang Moumou issued a special VAT invoice for the same tax for the clothing company in the name of a knitting and garment factory actually controlled by him, without any actual business dealings, to offset the tax.

In September, 2017, Zhang Moumou and Lu Mou, a salesman of an industrial company, made a fluff product company in Hebei falsely issue four special VAT invoices for the industrial company by paying the billing fee, with a total price tax of more than 380,000 yuan, of which more than 50,000 yuan has been declared and deducted.

During the period from September to December, 2017, when Zhang Moumou was operating an industrial company and a knitting factory, he asked the knitting factory to falsely issue 12 special invoices for value-added tax for the industrial company, with a total price tax of more than 1.01 million yuan, of which more than 140,000 yuan has been declared and deducted.

After the incident, the industrial company has paid all the taxes involved to the tax authorities.

(II) Processing results

The People’s Procuratorate of Songjiang District of Shanghai initiated a public prosecution against industrial company, Zhang Moumou and Lu for allegedly falsely issuing special VAT invoices. Shanghai Songjiang District People’s Court sentenced the defendant’s industrial company to a fine of RMB 30,000 for falsely issuing special VAT invoices. The defendant Zhang Moumou was sentenced to one year in prison and suspended for one year; The defendant Lu was detained for six months and suspended for six months. After the verdict was pronounced in the first instance, there was no protest or appeal, and the judgment has taken legal effect.

(3) Typical significance

Where the actors issue or circulate special VAT invoices to each other, and the output tax and input tax cannot offset each other, resulting in the loss of state tax, criminal responsibility shall be investigated for the crime of falsely issuing special VAT invoices. For the purpose of inflating performance and other purposes, those who engage in counter-opening or ring-opening activities, which have not caused national tax losses, shall not be punished as crimes of falsely issuing special invoices for value-added tax, and those who constitute other crimes shall be investigated for criminal responsibility with corresponding crimes. In handling cases, we should pay attention to the essential points of "falsely issuing special invoices for value-added tax and causing national tax losses", comprehensively examine and identify crimes from the aspects of whether the actors have the intention to defraud taxes subjectively, whether they have paid taxes objectively and caused tax losses, and strictly distinguish between violations and illegal crimes.

Case 7

A waterproof material company in Shandong and Xu Moumou falsely made VAT.

Special invoice case

-entity enterprises shall be treated leniently according to law for enterprise compliance rectification.

(1) Basic facts of the case

From June 2019 to September 2021, Gou Moumou (handled separately) registered a number of shell companies in the name of others, and falsely issued special VAT invoices to many enterprises in Jiangsu, Henan, Zhejiang, Fujian, Shandong and other places without real goods transactions, with a tax amount of 7.39 million yuan. Among them, in September 2019, a waterproof material company in Shandong (hereinafter referred to as waterproof company) falsely issued 22 special invoices for value-added tax for it through a shell company controlled by Gou Moumou in order to deduct taxes, and the tax amount was more than 270,000 yuan. From August to October, 2019, Xu also falsely issued 59 special invoices for value-added tax to two companies, including a waterproof building materials company in Xiamen, where he was an executive, through a shell company controlled by Gou Moumou, with a tax amount of more than 750,000 yuan. All the above invoices are used for deduction, and the input tax has been transferred out after the incident.

In April 2022, the case was transferred to the People’s Procuratorate of Shouguang City, Shandong Province for review and prosecution by the Public Security Bureau of Shouguang City, Shandong Province. After the case was transferred for review and prosecution, Xu said that he pleaded guilty and took the initiative to apply for the start of corporate compliance procedures for waterproof companies and voluntarily carried out compliance rectification. After on-the-spot investigation, the procuratorial organ learned that the waterproof company has been operating normally since it was incorporated in 2015, and its products have good development prospects and potential, with an annual output value of 30 million to 50 million, which has made a certain contribution to the local economic development. Compliance rectification is conducive to the long-term business development of the enterprise. In November 2022, the procuratorial organ decided to apply the enterprise compliance and third-party supervision and evaluation mechanism to the waterproof company.

(II) Processing results

The procuratorial organ invited Shouguang City Management Committee of the third-party supervision and evaluation mechanism for enterprise compliance to set up a third-party supervision and evaluation organization composed of local tax authorities’ staff and lawyers to guide and urge waterproof companies to formulate compliance rectification plans, clarify the key contents of enterprise-specific compliance rectification, and establish and improve relevant compliance management systems. Waterproof company employs a professional compliance team to carry out compliance rectification according to the compliance plan for legal affairs, taxation and other fields, and to carry out rule of law education for management personnel. After the rectification of enterprise compliance, Xu Moumou and enterprise managers put down their ideological burdens and actively organized production and business activities. At the same time, the procuratorial organs strengthen the guidance for the standardized operation of enterprises involved, and urge enterprises to enter a benign development track. In April, 2023, it was assessed by a third-party organization that the waterproof company had completed effective compliance rectification.

In October 2023, the People’s Procuratorate of Shouguang City, Shandong Province decided not to prosecute the waterproof company with reference to the conclusion of the compliance inspection; Prosecute Xu for allegedly falsely issuing special invoices for value-added tax, and put forward lenient sentencing suggestions. The People’s Court of Shouguang City, Shandong Province sentenced the defendant Xu Moumou to two years’ imprisonment, suspended for two years, and fined RMB 20,000. After the verdict was pronounced in the first instance, there was no protest or appeal, and the judgment has taken legal effect. After a return visit, it is known that the waterproof company is operating normally, the output value remains stable and the employees on the job are stable.

(3) Typical significance

In the compliance reform of enterprises involved, procuratorial organs should give full play to their role, accurately grasp the applicable conditions for compliance rectification, and rely on the third-party supervision and evaluation mechanism management Committee to ensure that cases are properly handled and compliance is effectively carried out. It is necessary to comprehensively consider the alleged charges of the case, the type, scale, business scope and main business of the enterprise involved, set up a third-party organization in a targeted manner, and focus on the problems existing in the internal governance structure, rules and regulations, personnel management, etc., which are closely related to the suspected crimes of enterprises, and urge enterprises to formulate special compliance rectification plans and build an effective compliance management system. In handling cases, according to the criminal facts, circumstances and performance in compliance rectification of the enterprises and personnel involved, decisions can be made respectively according to law, and the units that effectively comply with the rectification are relatively not prosecuted; If the person who is directly responsible does not meet the conditions for non-prosecution, a public prosecution shall be initiated according to law, and suggestions for lenient sentencing shall be put forward.

Case 8

Yang falsely invoiced the case.

-Falsely issuing ordinary invoices may also constitute a crime.

(1) Basic facts of the case

From 2014 to 2022, the defendant Yang registered and established 11 companies in the name of close relatives or others. In the absence of actual business, through the introduction of middlemen Liu (handled separately), Fu Moumou (handled separately) and others, 11 companies were used to falsely open ordinary VAT invoices by means of false accounting and capital return, from which they received benefits of 0.5%-1.5% of the face value, with a total profit of more than 3.4 million yuan. After inspection by the tax authorities, Yang falsely issued 14,370 ordinary VAT invoices through the above 11 companies, with a cumulative face value of more than 1.2 billion yuan.

(II) Processing results

The People’s Procuratorate of Tianjin Binhai New Area prosecuted Yang for allegedly falsely invoicing. The People’s Court of Tianjin Binhai New Area held that the defendant Yang violated the national tax collection and management regulations and falsely issued ordinary invoices for others without actual business activities, which constituted the crime of falsely issuing invoices, and the circumstances were particularly serious. Tianjin Binhai New Area People’s Court sentenced Yang to six years’ imprisonment and fined 200,000 yuan for the crime of falsely issuing invoices. After the verdict was pronounced in the first instance, there was no protest or appeal, and the judgment has taken legal effect.

(3) Typical significance

Although the ordinary invoice has no tax deduction function compared with the special VAT invoice, it is the original evidence of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. There are relevant regulations on the printing, collection and issuance of invoices. In order to obtain illegal benefits, criminals engage in illegal and criminal acts of falsely issuing invoices, and provide convenience for tax evasion, tax fraud, financial fraud, corruption and bribery, squandering public funds, money laundering and other illegal crimes, which seriously disrupt the market economic order, encourage the spread of corruption, and corrupt the social atmosphere, with serious social harm. In 2011, the Criminal Law Amendment (VIII) added the crime of false invoicing, which did not require a specific purpose or the harmful result of tax loss, and complied with the needs of social governance. By setting up a number of shell companies, the perpetrator fraudulently made out invoices from the tax authorities. The number and amount of false invoices were extremely huge, and the circumstances were particularly serious. Although there was a confession and voluntary confession, the court sentenced him to six years in prison, which reflected the attitude of punishing the crime of false invoices according to law.

Original title: "signing a" yin and yang contract "is a means of tax evasion! "two highs" are clear.

Read the original text

　　[Aika Auto Vision Original]

　　Children’s Day is coming, how can you let your children feel your deep love? I think that "you ask me how much I love you, and toys represent my heart", and only toys are the most conquering. But what kind of toys should I choose? Parents have no choice but to fall into the dilemma of "it is difficult to choose gifts and it is difficult to go to heaven". Think about our childhood, transformers, four-wheel drive racing cars and other toys, all left us with simple and beautiful childhood memories. But that era has long passed, and for the rich people now, they just like to play with some ordinary objects to make them luxurious and fancy. Today, let’s take a look at the toy cars of those "trenches", which can definitely kill everything in your childhood. Don’t believe it.

　　The electric children’s car must be familiar to everyone. At the beginning, it was mainly designed for children. In order to adapt to children’s behavioral ability, prams are generally simple in structure and easy to operate. Even adults can drive remotely outside the car, and the speed will not exceed 5 km/h. But the toy car we want to talk about today is completely different from the ordinary children’s toy car that can be seen everywhere on the street. They are made in strict accordance with the real car model, and even the roof, windshield, headlights and decorative parts have been copied intact, which is actually a mini car. Of course, the price is by no means affordable for ordinary families.

Ferrari children’s car

Mclaren P1 children’s car

Nicholas Mee DB5

Rolls-royce SRH

　 　 　 Different from the children’s version of electric cars that cost thousands of dollars in the market, the current "baby carriage" has more scientific and technological content and is closer to the appearance of real cars in real life. Although it is much smaller than an ordinary car in size, it is by no means much cheaper than a car in price. With the popularization of automobile culture in China and the improvement of income level, wealthy people in China have also turned their attention to these advanced toy cars, and some domestic enterprises have begun to set foot in this field.

Press conference video

　　At 10: 00 on November 19, 2022, the Information Office of the provincial government held a press conference on the results of the Zhengzhou-Luxembourg International Cooperation Forum on the "Aerial Silk Road".

　　Release content:Introduce the achievements of Zhengzhou-Luxembourg International Cooperation Forum on "Aerial Silk Road" and answer questions from reporters.

　　Published by:

　　Party Secretary and Director of Majian Provincial Development and Reform Commission

　　Liang Jieyi, Director of the Office of the Foreign Affairs Working Committee of the Provincial Party Committee

　　Party Secretary and Director of Tiankai Provincial Cultural Relics Bureau

　　Pan Kaiming, Deputy Mayor of Zhengzhou Municipal People’s Government

　　Qiao Chang ‘en, Deputy General Manager of Henan Hangtou Group

　　Kang Shuxia, Deputy General Manager of Henan Airport Group

　　Yang Xiaofeng Director of Science and Technology Talent Bureau (Industry Service Bureau) of Zhengzhou Airport Economic Comprehensive Experimental Zone

　　Zeng Deya, Executive Vice Minister of Propaganda Department of Provincial Party Committee

　　Ladies and gentlemen, friends from the media,

　　Hello everyone! Welcome to the press conference held by the Information Office of Henan Provincial People’s Government.

　　On November 16th, Zhengzhou-Luxembourg International Cooperation Forum on "Aerial Silk Road" was successfully held. Thanks to the media friends for their full coverage. Today’s press conference continued to focus on making Zhengzhou-Luxembourg "Aerial Silk Road" bigger and stronger, invited responsible comrades of relevant units, focused on thoroughly implementing the spirit of the important instructions of the important speech of General Secretary of the Supreme Leader, promoted the transformation of the results of the forum, and jointly built the "Aerial Silk Road" with high quality at a new starting point, introduced relevant information and answered your concerns.

　　First of all, let me introduce the publishers who attended today’s press conference. They are:

　　Mr. Ma Jian, Party Secretary and Director of Provincial Development and Reform Commission;

　　Mr. Liang Jieyi, Director of the Office of the Foreign Affairs Working Committee of the Provincial Party Committee;

　　Mr. Tian Kai, Party Secretary and Director of Provincial Cultural Relics Bureau;

　　Mr. Pan Kaiming, Vice Mayor of Zhengzhou Municipal People’s Government;

　　Mr. Qiao Chang ‘en, Deputy General Manager of Henan Hangtou Group;

　　Ms. Kang Shuxia, Deputy General Manager of Henan Airport Group;

　　Mr. Yang Xiaofeng, Director of Science and Technology Talent Bureau (Industry Service Bureau) of Zhengzhou Airport Economic Comprehensive Experimental Zone.

　　Next, please let Mr. Ma Jian make the announcement.

　　Ma Jian, Party Secretary and Director of the Provincial Development and Reform Commission

　　Dear friends in the press,

　　Good morning everyone! Under the strong leadership of the Henan Provincial Party Committee and the provincial government, and with the joint efforts of all parties, the Zhengzhou-Luxembourg International Cooperation Forum on "Aerial Silk Road" was successfully held in Zhengzhou, Henan Province on November 16, and achieved a series of fruitful results. The central and provincial authoritative media, as well as new media, widely reported the grand occasion of the forum. The Chinese Embassy in Luxembourg published a promotional film of the forum and a video of online photo exhibition on the embassy website and Luxembourg social platform, which attracted the attention of China and foreign countries and formed a publicity upsurge of the forum. Here, on behalf of the Office of the Forum Organizing Committee, I would like to express my heartfelt thanks to the friends from all walks of life and the news media who care about and support this forum!

　　This forum is an active practice of implementing the important instructions of the Supreme Leader General Secretary on the construction of the "Aerial Silk Road", reaching an important consensus on promoting the high-quality development of the "Aerial Silk Road", signing and releasing 31 important cooperation projects, and contributing to the deepening of the joint construction of the "Belt and Road" and promoting international exchanges and cooperation. To sum up, the results of the conference are concentrated in three aspects.

　　First, build consensus and firmly promote the direction of high-quality development of the "Silk Road in the Air"

　　At the opening ceremony of the forum, the Political Bureau of the Communist Party of China (CPC) Central Committee, director of the National Development and Reform Commission He Lifeng, Luxembourg Prime Minister Xavier Berthaire, Luxembourg Deputy Prime Minister and Minister of National Defense, Transportation and Public Works Fran? ois Bosch, and Secretary of the Provincial Party Committee Lou Yangsheng delivered speeches or sent congratulatory letters. The distinguished guests fully affirmed the construction effect of Zhengzhou-Luxembourg "Aerial Silk Road" and put forward suggestions for jointly promoting the high-quality development of the "Aerial Silk Road".

　　Director He Lifeng pointed out that the construction of the "Aerial Silk Road" has achieved a series of pragmatic results and has become a distinctive brand for jointly building the "Belt and Road". China is willing to continue to work with Luxemburg to push this "Silk Road in the Air" to a new level. To this end, three initiatives are put forward: first, jointly build a broader logistics network. The second is to jointly create a mutually beneficial and win-win demonstration project. The third is to jointly build a institutionalized cooperation platform.

　　Premier Berthaire said that the "Aerial Silk Road" between China and Luxembourg is one of the most tangible pillars of bilateral cooperation. The relationship between Luxembourg and China is the most dynamic relationship between Luxembourg and countries outside Europe, and the two sides have established a solid friendship. Luxemburg is willing to contribute to the development of China’s trade and service industry and promote high-quality growth and innovation under the framework of the "Silk Road in the Air".

　　Lu Erxue, deputy director of the Civil Aviation Administration of China, put forward three suggestions on practical cooperation in the civil aviation field with countries that have jointly built the "Belt and Road": First, strengthen cooperation in civil aviation infrastructure construction and operation, and jointly build a more accessible international route network. The second is to strengthen the docking of aviation development planning, policies and standards in the fields of civil aviation safety, airworthiness, air traffic control, green and wisdom. The third is to improve the cooperative and open cooperation mechanism and promote mutual learning and learning.

　　Lou Yangsheng, secretary of the CPC Central Committee, put forward the "Henan Plan" for strengthening the "Silk Road in the Air" of China-Luxembourg freight route: First, insist on the "hard connectivity" of infrastructure as an important direction, and speed up the construction of the "four-in-one" interconnection road of air, land, network and sea. Second, adhere to the rules and standards of "soft connectivity" as an important support, and speed up the road of smooth circulation and mutual benefit. Third, adhere to the "heart-to-heart connection" of the people along the route as an important foundation, and speed up the road of civilized integration, mutual learning and mutual learning.

　　Through high-level dialogue, China and Luxembourg have further consolidated their consensus and strengthened their confidence, laying a solid foundation for pooling resources to promote the high-quality development of the "Silk Road in the Air".

　　Second, exchange discussions and gather experience and wisdom to promote the high-quality development of the "Aerial Silk Road"

　　More than 500 Chinese and foreign guests were invited to participate in this forum online and offline, and exchanged ideas and discussions around the theme of "making China-Luxembourg freight route’ air silk road’", analyzed the new situation and new opportunities, and put forward innovative and constructive thoughts and suggestions. Mainly concentrated in seven aspects:

　　First, deepen Zhengzhou-Luxembourg "double hub" strategic cooperation. Give full play to the linkage effect of international and domestic markets, build Zhengzhou into a modern and international world-class comprehensive transportation hub, and build a trading center, a logistics distribution center and an air express distribution exchange center that radiates across the country and connects the world.

　　The second is to promote the development of the aviation industry. Strengthen cooperation with China Commercial Aircraft and other leading enterprises in the fields of large aircraft industry chain supply chain construction and new technology development. Promote cooperation with European countries such as Luxembourg, introduce high-end manufacturing industries such as biomedicine, artificial intelligence, aircraft and parts manufacturing, and build an aviation economic industrial system based on aviation logistics and supported by aviation-preferred high-end manufacturing industries.

　　The third is to speed up the construction of Zhengzhou Airport and Zhengzhou Airport Port Area. Improve the operational service capacity of Zhengzhou Airport, apply for the implementation of the seventh freedom right, actively attract international freight forwarders and third-party logistics service providers, speed up the construction of Zhengzhou New land port and the high-speed rail logistics center of the airport, strive for the qualification of free trade pilot zone or free trade port, and promote the diversified development of Zhengzhou airport port industry.

　　The fourth is to deepen international cooperation in civil aviation. Deepen cooperation in the fields of international aviation hub construction and open development, route network interconnection, digital, intelligent and intelligent transformation of civil aviation industry, Unicom of civil aviation rules and standards, international capacity cooperation of civil aviation equipment manufacturing, and construction of civil aviation "Belt and Road" cooperation platform.

　　The fifth is to strengthen policy innovation. Strive to set up a comprehensive pilot project of digital cross-border flow, digital trade, national service industry expansion and opening up, and comprehensively deepen the pilot project of service trade innovation and development in Henan. Strive for national support for Henan’s cooperation with overseas countries, and build the World Electronic Trade Platform (eWTP) and overseas hub warehouses. Expand opening up in areas such as overseas M&A activities and cross-border supply chain management activities.

　　Sixth, accelerate the facilitation of customs clearance. Intensify innovation in concept, mechanism, technology, operation and process, and fully implement electronic single-window customs declaration for import and export commodities. Actively promote and jointly build the "Belt and Road" countries in the field of customs clearance standards, and promote the sharing of standard information and services. Construct and improve the port public health system and promote the implementation of accurate quarantine at smart ports.

　　The seventh is to build a green "Silk Road in the Air". Focusing on the goal of peak carbon dioxide emissions and carbon neutrality, we will promote the operation of carbon neutral flights between Luxemburg and Zhengzhou and other destinations in China. Give full play to Luxembourg’s advantages in green finance and deepen cooperation between Henan and Luxembourg in the field of green finance.

　　The above suggestions have injected impetus and vitality into the high-quality development of "Aerial Silk Road".

　　Third, work hard to further consolidate and smooth the "air bridge between China and Europe"

　　On November 16th, the Chairman of the Supreme Leader exchanged congratulatory messages with Henri, Grand Duke of Luxembourg, on the 50th anniversary of the establishment of diplomatic relations between China and Luxembourg, pointing out that "the Zhengzhou-Luxembourg Aerial Silk Road has built an aerial bridge connecting China and Europe", which is following the decision on June 14th, 2017 to "support the construction of the Zhengzhou-Luxembourg Aerial Silk Road" and the decision on February 6th, 2022 to "enlarge and strengthen the China-Luxembourg freight route" Aerial Silk Road ". This is not only a high affirmation of our province’s work in promoting Zheng-Lu’s "Silk Road in the Air", but also points out the direction for future development.

　　In the next step, we will take the success of this forum as an opportunity, take the spirit of the important speeches made by the 20th National Congress of the Communist Party of China and the General Secretary at the third symposium on the construction of the Belt and Road as a guide, thoroughly implement the spirit of the three important instructions of the General Secretary on the Zhengzhou-Luxembourg "Aerial Silk Road", and strive to build the Zhengzhou-Luxembourg "Aerial Silk Road" into a stronger, smoother and more well-being aerial bridge between China and Europe.

　　The first is to expand the air transport network. Focusing on the "double hub" construction of Zhengzhou-Luxemburg Airlines, we will speed up the construction of the third phase of Zhengzhou Airport, encrypt the direct flights between Henan and Shandong, expand the pilot scale of air-to-air transfer, make good use of the fifth freedom right, strive for the seventh freedom right, and continuously improve the international route network of Zhengzhou Airport. Steadily increase the scale of Zhengzhou-Lu air freight, and provide strong support for the "air silk road" of China-Lu freight route.

　　The second is to strengthen the docking of high-end industries. Give full play to the advantages of Luxembourg as a founding member of the European Union, and strengthen docking and cooperation with Luxembourg and other EU countries in the fields of aviation logistics, new energy, biomedicine, advanced manufacturing and cross-border e-commerce. Increase the financial docking between Henan and Shandong, give full play to the advantages of Luxembourg’s green finance, and help Henan enterprises to transform and develop in a green way.

　　The third is to comprehensively strengthen economic and trade exchanges. Accelerate the layout of two-way overseas warehouses in Henan and Shandong, innovate the customs clearance service mode, further promote the facilitation of customs clearance in Henan, Shandong and Europe, promote the quick inspection and release of general goods, e-commerce and mail goods, continuously expand the import and export categories and scale of high-quality featured products, and build a development pattern of "excellent entry and excellent exit".

　　The fourth is to deepen humanities exchanges and cooperation. Give full play to the advantages of our province as a major cultural province and a major sports province, continue to promote cultural relics exhibitions between Henan and Shandong, and strengthen cooperation in competitive sports and sports industries, as well as education, science and technology. Make good use of the convenient service platform of Luxembourg tourist visa (Zhengzhou) and continue to promote the series of "Zhonghuayuan" tourism in Henan.

　　The fifth is to establish a institutionalized cooperation platform. Strengthen exchanges and dialogues between the governments of Henan and Shandong, and explore the establishment of a institutionalized cooperation platform. Continue to run the "Aerial Silk Road" international cooperation forum well and build a national-level forum brand with strong international influence, which has become an important window for spreading the Silk Road spirit, an important link for connecting regional development and an important platform for promoting world cooperation.

　　Finally, thank you again for your friends in the news media. I hope you will continue to pay attention to the construction of Zhengzhou-Luxembourg "Aerial Silk Road" and the construction of an open and strong province in Henan, and work together to create a better future. thank you

　　Zeng Deya, Executive Vice Minister of Propaganda Department of Provincial Party Committee

　　Thank you, Director Ma Jian! Next, welcome all journalists and friends to ask questions. Please inform your news organization before asking questions.

　　People’s Daily reporter

　　As mentioned in the release just now, the forum was a complete success and yielded fruitful results. Then, in the next step, what other measures will be taken to deepen exchanges and cooperation between Henan and Shandong and promote the air bridge between China and Europe to be more stable and smooth? Thank you.

　　Liang Jieyi, Director of the Office of the Foreign Affairs Working Committee of the Provincial Party Committee

　　Thank you for your question. The day of the forum was the 50th anniversary of the establishment of diplomatic relations between China and Luxembourg. When the Chairman of the Supreme Leader exchanged congratulatory messages with the Grand Duke of Luxembourg, he pointed out that the Zhengzhou-Luxembourg "Silk Road in the Air" has built an air bridge between China and Europe. Luxembourg Prime Minister Berthaire also said in his speech at the forum, "This year marks the 50th anniversary of the establishment of diplomatic relations between Luxembourg and China, and it is also the 5th anniversary of the joint initiative of the two sides to support the construction of Zhengzhou-Luxembourg" Silk Road in the Air ". The’ Aerial Silk Road’ has become one of the most tangible pillars of bilateral cooperation between China and Luxembourg. " This forum is of great significance and far-reaching influence, which has opened a new journey and injected new connotation into the construction of Zhengzhou-Luxembourg "Aerial Silk Road" and pragmatic cooperation between China and Luxembourg. Both the Chinese Embassy in Luxembourg and the Luxembourg Embassy in China publicized the forum on their official social media, which attracted great attention from all walks of life in China and Luxembourg. In the next step, we will proceed from the following four aspects to promote the air bridge to be more stable and smooth.

　　First, strengthen high-level visits and promote policy communication. China has a saying, "As friends get closer, relatives get closer". Maintaining frequent high-level exchanges and contacts between the two sides and strengthening strategic communication will raise the flag and steer the ship for Henan-Luxembourg cooperation, which will play a vital leading role in enhancing mutual trust and deepening pragmatic cooperation between the two places. After the epidemic, we will strengthen the exchange of high-level visits, and lead the comprehensive cooperation between the two places with high-level exchanges.

　　The second is to improve the cooperation mechanism and promote smooth trade. Establish a mixed committee mechanism for cooperation between Henan and Lu, conduct regular exchanges and consultations, strengthen communication and cooperation, enhance the partnership between the governments, departments, business associations and enterprises of the two places, coordinate and promote cooperation in air freight, economic and trade exchanges, cultural exchanges and other fields, and make pragmatic cooperation between Henan and Lu enter a normal, long-term, institutionalized and convenient track.

　　The third is to expand people-to-people exchanges and enhance people-to-people communication. In recent years, the two sides have a good foundation for cooperation in humanities. The "Happy Spring Festival" visit of Henan Art Troupe and the exhibition of Henan cultural relics and treasures have caused a sensation in Luxembourg. We will give full play to Henan’s resource advantages in culture and sports, and hold more cultural exchange activities such as Henan Culture Week and table tennis friendly match with the help of important platforms such as China Cultural Center in Luxembourg, European Branch of China Table Tennis Institute and Confucius Institute in Luxembourg University, so as to further promote mutual understanding of civilizations and enhance the common feelings of the people.

　　The fourth is to strengthen industrial docking and promote industrial integration. Zhengzhou-Luxembourg "Aerial Silk Road" is not only an air cargo passage connecting China and Europe, but also a link for the common development of China and Europe, and it is also an international cooperation platform for building the "Belt and Road" with high quality. We will give full play to the comprehensive advantages and brand and platform effects of Zhengzhou-Luxembourg "Aerial Silk Road", actively promote industrial docking and cooperation between China and Luxembourg in the fields of logistics, finance, electronic information, new energy, biomedicine and cross-border e-commerce, and make better use of the two markets and resources of China and Europe to achieve closer interconnection. thank you

　　China news agency reporter

　　We know that Zhengzhou released the Construction and Prospect of Zhengzhou International Air Cargo Hub at this forum. What specific efforts will Zhengzhou make to strengthen the construction of international air cargo hub in the next step? Thank you.

　　Pan Kaiming, Vice Mayor of Zhengzhou Municipal People’s Government

　　Thank you for your question. The Party’s Report to the 20th CPC National Congress put forward: "Promote the high-quality development of the Belt and Road". This has pointed out the direction and path for us to promote high-level opening up. In the next step, under the guidance of the spirit of the 20th National Congress of the Communist Party of China, Zhengzhou will thoroughly implement the spirit of the important instructions of the Supreme Leader General Secretary on supporting the construction of the Zhengzhou-Luxembourg "Aerial Silk Road" and "building a logistics channel hub connecting domestic and foreign countries and radiating east, west and east", focusing on the strategic goal of "buying the world and selling the world", optimizing the allocation of resources around the "double hub" and taking air transportation as the basis. Expand the deep integration of industrial chain and supply chain, give priority to domestic big circulation, smooth domestic and international double circulation, consolidate and enhance development advantages, enhance the strength, toughness and vitality of Zhengzhou aviation economy, and make the "Aerial Silk Road" bigger and stronger.

　　The first is to build a hub portal with high standards. Guided by the construction of the "Silk Road in the Air", we will deepen the strategic cooperation of "double hubs", support Zhengzhou Airport to increase the introduction of cargo charter flights, encourage and support regular flights, build a high-quality route network layout, and connect the top 30 cargo hub destinations in the world with high frequency, so as to achieve efficient access to major cargo hub routes in the world. Relying on Zhengzhou airport-type national logistics hub, we will enhance the international competitiveness of the base airline company, build a hub-type local base airline, comprehensively improve the scale of passenger and cargo transportation, route network system, transit service level and regional contribution level, build a global and efficient freight route network system and transportation channels, and build a "global air freight hub" and a "modern international integrated transportation hub".

　　The second is to vigorously cultivate the airport hub economy. Create a legalized, international and convenient business environment for upstream and downstream enterprises in the industrial chain, and actively support large-scale logistics integrators such as UPS, DHL, FedEx (FedEx), China Eastern Logistics, SF Express and Zhongtong to set up port operation areas or distribution centers in Zheng, so as to continuously gather sources of goods and realize the large-scale development of aviation logistics. Attract high-end manufacturing, trade logistics and the upstream and downstream development of the industrial chain, and form the integration point of the industrial chain supply chain. We will build a modern service industry focusing on modern logistics, cross-border e-commerce and trade exhibitions, and a high-end manufacturing industry focusing on electronic information, intelligent manufacturing and biomedicine, strengthen the allocation capacity of industrial factors in human resources, technological innovation and modern finance, and gradually improve the total factor productivity. Establish an ecosystem of hub economic development, strengthen the pooling capacity of global resources, build a hub economic cluster with international influence, and cultivate a national logistics hub economic demonstration zone with distinctive characteristics.

　　The third is to continuously improve the multimodal transport system. Explore the development model of "aviation+high-speed rail" combined transport, plan and build air-rail combined transport logistics facilities, accelerate the integration of air freight and high-speed rail express, and take the lead in building a high-speed rail freight hub. Make overall use of and integrate air freight, high-speed rail logistics and truck flight resources, and explore the organization form of high-speed rail freight, the standard of air-rail combined transport facilities and the transfer process in terms of source information sharing, cargo distribution and transshipment, and rapid collection and distribution. Actively cooperate with the Ministry of Transport and other transportation authorities to promote the standardization of air-public transport loading equipment, and guide Zhengzhou Airport and local capable enterprises to jointly develop more standardized air-land transport loading equipment. Actively participate in the pilot construction of multimodal transport and the formulation and promotion of standards, accelerate the "one single system" of multimodal transport, and create a high-quality national model of multimodal transport.

　　The fourth is to continuously improve the efficiency of customs clearance at ports. Promote the continuous optimization of the customs clearance environment and ensure that the advantages of customs clearance are leading the country. Promote the construction of Zhengzhou international mail hub port, optimize the list of pharmaceutical products sold by cross-border e-commerce, and strengthen the joint development of air ports and Xinzheng comprehensive insurance zone. Expand the "single window" service function and application field of international trade, accelerate the promotion of pilot experience of aviation electronic freight transportation at Zhengzhou Airport, expand data interconnection between Zhengzhou Airport and relevant international airports, and build an international regional aviation logistics information exchange hub.

　　Fifth, focus on deepening humanities exchanges and cooperation. Relying on the historical origins of countries along the "Belt and Road", we will strive to build a cultural exchange center on the Silk Road, extensively carry out cooperation in the fields of culture, tourism, education, science and technology, medical care, etc., lay a solid public opinion and social foundation for comprehensively deepening cultural exchanges and mutual learning, continue to promote and promote cultural brands with Zhengzhou characteristics, and consolidate and enhance the status of Zhengzhou as an important node of the "Belt and Road". thank you

　　Henan Daily reporter

　　We know that Henan Hangtou Group has achieved outstanding results in promoting the construction of Zhengzhou-Luxembourg "Silk Road in the Air". I want to know, how does Hangtou Group consider the next step of transforming the advantages of aviation logistics into the advantages of hub economy through the construction of the "Aerial Silk Road"? How will we continue to promote the high-quality development of the aviation industry? Thank you.

　　Qiao Chang ‘en, Deputy General Manager of Henan Hangtou Group

　　Thank you for your attention and questions from media friends. At the Zhengzhou-Luxemburg International Cooperation Forum on the "Aerial Silk Road" just past, Director He Lifeng of the National Development and Reform Commission and Secretary Lou Yangsheng of the Provincial Party Committee made arrangements for the construction and development of Zhengzhou-Luxemburg’s "Aerial Silk Road" in the next step. The speeches and exchanges of experts at the meeting released the highest-level research results at present. At present, we must first study and implement them. Hub construction and industrial development are the two main areas of the "Silk Road in the Air", and they are also the two directions that Aviation Investment Group has been focusing on. Guided by the construction of the "Silk Road in the Air", we will help Henan to closely connect with the global industrial chain supply chain system with the development of air transportation, continuously improve the concentration of aviation industry with the focus on aviation manufacturing, and continue to help Henan’s transportation advantages transform into hub economic advantages. Specifically, there are three aspects:

　　First, multi-strategies should be taken simultaneously to weave Henan’s air network connecting with the world and continue to expand air transport business. We will continue to deepen the "double hub" cooperation relationship with Luxemburg Cargo Airlines, enhance the level of strategic coordination, strive to expand the fifth freedom right destination, support and promote Luxemburg Cargo Airlines to further encrypt the flight routes in Europe and North America in Zhengzhou, enhance the radiation accessibility of the hub of "connecting three continents with one point", help Henan’s economy better integrate into the global division of labor system, and serve the overall situation of national open economic development. At the same time, Zhongyuan Long Hao Airlines, a subsidiary of Henan Aviation Investment Group, will continue to expand its fleet size and promote large-scale and networked construction. In the near future, it will mainly establish an air cargo network covering the main areas of RCEP and reaching major cities in China, deepen the cooperation mode of air-to-air, dry-to-branch combined transport with Luxemburg Cargo Airlines, and jointly build an integrated operation platform of "double cargo navigation", "double hub" and "double base" to realize intercontinental routes and regions.

　　Second, make efforts in many directions, focusing on air transportation and aviation manufacturing, and promote the accelerated development of aviation economy in many fields. For many years, Henan Aviation Investment Group has been committed to building the whole industrial chain of aviation economy, insisting on focusing on the main aviation industry and building industrial synergy advantages. At present, the industrial sector has covered many fields such as civil aviation transportation, aviation logistics, aviation training, general aviation, aviation finance, aviation manufacturing, aviation infrastructure, aviation informatization, aviation cultural tourism and so on. At the just-concluded Zheng-Lu "Aerial Silk Road" international cooperation forum, we achieved 11 signing achievements with Chinese and foreign partners. In the next step, we will continue to focus on the aviation industry map, make efforts in various directions, make efforts to extend and supplement the chain, continuously gather high-end factor resources, actively build aviation logistics service integrators, strive to integrate into the supply chain system of the large aircraft industry chain, promote the construction of the largest aviation simulation industrial base in China, and actively promote the construction of a one-stop aircraft maintenance project in Zhengzhou, vigorously develop the general aviation industry, build a low-altitude economic industrial ecosystem, and promote air transportation to lead the development of aviation economy in many fields.

　　The third is multi-party cooperation, focusing on innovation for the development of aviation industry, and promoting open cooperation through platform construction. We will vigorously promote the integration of production and innovation, production and talent, promote the establishment of "Henan Advanced Aviation Simulation Technology Industry Research Institute" with Beihang University and China Civil Aviation Science and Technology Research Institute, and build an innovative consortium of "politics and Industry-University-Research". At the same time, we will do a good job in the concrete implementation of the cooperation between the provincial government and Comac China, and actively promote the key technical research and the transformation of scientific and technological achievements in the field of domestic large aircraft flight simulation. At the forum, we signed a cooperation agreement with China Civil Aviation Management Cadre College, and will cooperate in base co-construction, cadre education, academic education, industry training and scientific and technological innovation, so as to empower the development of aviation industry. We will continue to build a high-energy platform for open cooperation, gather strength to enhance the influence and drive of Zhengzhou-Lu International Cooperation Forum on the "Aerial Silk Road", actively promote the forum to be held in Zhengzhou and Luxembourg in turn, deepen and expand international cooperation at a higher level, and gather energy for the high-quality construction and development of the Aerial Silk Road. thank you

　　Henan radio and TV reporter

　　We learned that at this forum, Chinese and foreign guests jointly praised the pragmatic achievements in the construction of the "Aerial Silk Road" and were full of expectations on how to build a high-quality "Aerial Silk Road" in the future. Excuse me, Zhengzhou Airport, as one of the two main hub airports at both ends of the "Silk Road in the Air", what specific measures will Zhengzhou Airport take in building a modern, international and world-class air cargo hub? Thank you.

　　Kang Shuxia, Deputy General Manager of Henan Airport Group

　　Zhengzhou-Luxembourg International Cooperation Forum on "Aerial Silk Road" was successfully held in Zhengzhou, which was a great event under the background of the initial success of Zhengzhou International Air Cargo Hub, and attracted the attention of airports, airlines and logistics enterprises at home and abroad. Participants made suggestions and suggestions on the construction of the "Aerial Silk Road" and the transformation and development of aviation logistics, which enhanced the reputation and influence of Zhengzhou International Air Cargo Hub in the global aviation market, and pointed out the direction for further grasping the market development law, clarifying the strategic layout of aviation logistics development, and enhancing the competitiveness of the hub and the radiation-driven ability of the "Aerial Silk Road".

　　In the next step, we will focus on "three upgrades" and "three transformations", highlight the functions of "six centers" and accelerate the development of Zhengzhou Airport into a modern, international and world-class air cargo hub.

　　To build a world-class air cargo hub, it is necessary to continuously promote the improvement of service, efficiency and ability. First, in terms of service improvement, we will further improve the hub route network, strengthen the fulcrum of overseas cargo terminals, and smooth the air economic corridor; Set up cargo terminals in different places, optimize the ground collection and distribution system, enhance the ability of goods gathering, and form an efficient, coordinated and mutually supportive international supply chain industry chain guarantee mode of "air-ground double network". Accelerate the construction of the third phase of the project, optimize the functional layout of the cargo terminal as a whole, plan and build freight export collection and import supervision facilities, and form first-class facilities and complete hardware support. Explore the "bonded+airport" business and form an innovative operation mode with overlapping and complementary functions. Establish an air transport security mechanism, implement the "white list" system of air transport enterprises, and ensure air transport security and smoothness in an emergency. Second, in terms of efficiency improvement, we cooperated with the resident units to continuously innovate the supervision mode, improve customs clearance efficiency, and provide convenient customs clearance services for customers. Further promote the pilot construction of electronic freight, expand the scope of paperless application, and provide customers with the lowest cost and higher efficiency platform services. Improve the air-to-air business process, form an international and domestic, single-airline and multi-airline, multi-category cargo integration and mutual transfer mode, and strengthen the hub network function. Through the construction of intelligent vision platform, automatic weighing and code scanning system, automatic three-dimensional warehouse and unmanned forklift are introduced to improve the operation efficiency of the cargo terminal. Third, in terms of capacity improvement, it is first-class in the benchmarking industry, and implements the access mechanism for operation business in the reservoir area to realize iterative upgrading of operation management level. Optimize manpower allocation,Strengthen international cooperation and exchange, and build a professional support team. Establish an enterprise credit system, simplify the guarantee process, reduce the package opening rate of security inspection, and improve the efficiency of goods inspection. Introduce international first-class enterprises, learn from international management experience, optimize and standardize operation standards, and improve the internationalization and specialization level of cargo terminal operation.

　　On the basis of improving the service, efficiency and capacity of the hub in an all-round way, we will focus on three changes, namely, "from a single air freight channel to a domestic and international dual-cycle system, from resource-dependent to innovation-driven and from mutual competition to model innovation", so as to further enhance the competitiveness of the hub. We will continue to take customer service as our responsibility, broaden the domestic and foreign aviation logistics head enterprises, expand the global "circle of friends" and enhance the influence of the hub. Strive to form a hub operation center with efficient operation and first-class guarantee through 3-5 years’ efforts; Network service center with internal and external linkage and efficient land-air connection; Smart, green, convenient and fast information service center; Practice and innovation center with pilot first and innovation leading; A financial service center with convenient investment and trade and gathering hub resource elements; High-end industrial agglomeration and radiation drive significant industrial agglomeration centers.

　　In the future, under the guidance of the spirit of the 20th National Congress of the Communist Party of China, Henan Airport Group will thoroughly implement the important guiding spirit of the Supreme Leader’s General Secretary on "making the air silk road of China-Luxembourg freight routes bigger and stronger", continue to devote itself to building a modern, international and world-class air cargo hub, continue to build an air bridge connecting China and Europe and even countries around the world, continuously improve the development level of Zhengzhou International Air Cargo Hub, continue to give full play to its industrial advantages, and make new contributions to the high-level opening up of our province. thank you

　　Top journalist

　　Zhengzhou Airport Economic Comprehensive Experimental Zone, as a national aviation economic pioneer zone, how will Zhengzhou Airport Economic Comprehensive Experimental Zone rely on the "Aerial Silk Road" to build a large hub and promote the signing of the forum to strengthen the aviation economy? Please introduce it, thank you.

　　Yang Xiaofeng, Director of Science and Technology Talent Bureau (Industry Service Bureau) of Zhengzhou Airport Economic Comprehensive Experimental Zone

　　Thank you for your question, and thank you for your continuous concern about the development of the airport area in recent years.

　　On March 7, 2013, Zhengzhou Airport Economic Comprehensive Experimental Zone was formally approved for establishment, which is the first and only aviation economic pioneer zone approved by the State Council in China. On June 14th, 2017, when meeting with Luxembourg Prime Minister Berthaire, the Supreme Leader of president clearly proposed to support the construction of Zhengzhou-Luxembourg "Silk Road in the Air". In the past five years, we have always kept in mind the entrustment of the leaders, adhered to the construction of the "Silk Road in the Air" as the guide, unswervingly followed the path of "hub+opening", realized the strong rise of Henan’s aviation economy, and successfully created an inland open brand of "flying in the blue sky without the sea, along the border and on a runway", which has made active explorations for the development of aviation economy in China, especially in inland areas.

　　First, continue to plan and build a "big hub." With the goal of building a leading "air-to-ground transit" airport in China, the airport port introduces various modes of transportation such as high-speed railway, intercity railway, urban rail transit and expressway, and promotes the coordinated development of airport, railway port, highway port, seaport and data port. With the upgrading of Zhengzhou Airport to 4F-class airport, the airport north cargo area and high-speed rail airport station were completed and put into use, and the land port airport area and Zhengzhou (water) port successively landed, officially entering a new era of integrated development of "air, land, iron and water". At present, we are accelerating the construction of a modern, international and world-class logistics hub.

　　The second is to continuously expand the aviation economy. In recent years, the airport area has focused on cultivating six leading industries: aviation logistics, electronic information, biomedicine, new energy vehicles, aerospace and modern service industry. In 2021, the output value of electronic information industry in the whole region reached 411 billion yuan, accounting for 79% of the whole province. Zhengzhou Linkong Biomedical Park has been built, with more than 70 biomedical enterprises such as Hongyun Huaning and Shengsi Bio-tech, and more than 10 national 1.1 innovative drug projects under research. The total import and export volume of Zhengzhou Xinzheng Comprehensive Insurance Zone has increased by ten consecutive years since it was closed, and it has been praised by the General Administration of Customs as "a model for small communities to drive big provinces". Cross-border e-commerce business has doubled for five consecutive years, reaching 130 million orders in 2021, ranking first in the central and western regions, and achieving "buy the world and sell the world". In June this year, the aviation manufacturing industrial park was completed and put into operation, and the first set of "Henan-made aviation simulation equipment" was exported overseas. Driven by the aviation economy, in 2021, the GDP of the whole region was 117.3 billion yuan, and the foreign trade import and export was 524.6 billion yuan, 5.7 times and 3 times that of 2012 before the approval.

　　The third is to provide excellent service and promote development. The airport port vigorously implements the strategic actions of innovation-driven, rejuvenating the region through science and education, and strengthening the region with talents, firmly establishes the clear orientation of "project is king", makes renewed efforts in the cultivation of industrial clusters, grabs the increment by "three batches" and expands the stock by "ten thousand people help ten thousand enterprises", and further promotes the "five chains" coupling development of industrial chain, innovation chain, supply chain, value chain and institutional chain. Improve the investment promotion mechanism, innovate investment promotion methods, optimize enterprise and project services, strive to create a first-class market-oriented, rule-based and international business environment, and ensure that the project will start, put into production and achieve early results. On November 16th, with the help of the international platform built by Zhengzhou-Luxembourg International Cooperation Forum on "Aerial Silk Road", we signed a number of new high-quality projects, such as high-speed rail multimodal transport modern intelligent comprehensive logistics park, international aviation bonded logistics base, aviation material sharing center, aviation simulator R&D and manufacturing, and aircraft leasing. These projects are highly compatible with the development orientation of leading industries in our region and inject new vitality into further accelerating the development of aviation economy in our region.

　　In April this year, the provincial party committee and the provincial government reformed Zhengzhou Airport Area, giving it a new orientation, new goals and new requirements. The airport area officially launched the "second venture" and studied and implemented the spirit of the 20th Party Congress throughout the country. We will comprehensively and thoroughly study and understand the spirit of the congratulatory message on the 50th anniversary of the establishment of diplomatic relations between China and Luxembourg, take the "Aerial Silk Road" as the guide, and make overall plans to promote the coordinated development of "air-land molten iron". Accelerate the construction of a modern, international, world-class logistics hub and a high-quality modern city with outstanding aviation characteristics, and contribute to the construction of a strong and open province in Henan with the "second take-off" of Zhengzhou Airport Port. thank you

　　Hong kong business daily reporter

　　As we know, Henan is the main birthplace of Chinese civilization and an important province of cultural relics resources in China. Excuse me, how will we expand the international influence of Central Plains culture through "cultural relic diplomacy" and let the world know more about Henan and China? Thank you.

　　Tian Kai, Party Secretary and Director of Provincial Cultural Relics Bureau

　　Thank you for your concern about cultural relics work. Henan is a big province of cultural relics and an important birthplace of Chinese nation and Chinese historical civilization. In the history of China, from the Xia Dynasty to the Northern Song Dynasty, 20 dynasties established or moved their capitals here. In the history of civilization of more than 5,000 years, Henan was in the political, economic and cultural center of the country for more than 3,000 years. Henan cultural relics are abundant, widely distributed, complete in categories and high in value, which are important advantageous resources for inheriting Chinese historical civilization and promoting foreign cultural exchanges.

　　In order to actively integrate into the "Belt and Road", implement the important instructions of the Supreme Leader General Secretary, actively serve the construction of Zhengzhou-Luxembourg "Silk Road in the Air", and promote cultural exchanges between China and Luxembourg, as well as with countries along the Silk Road and European countries, in June 2017, our bureau signed the first five-year strategic cooperation agreement with the Luxembourg National Museum of History and Art, stipulating that the two sides will cooperate in cultural relics exhibition, museum management and other cultural heritage fields. Under this strategic framework, in order to better serve the "Belt and Road" construction and expand cultural exchanges with countries along the route, we held "Luoyang Tang Sancai Art Exhibition" in Poland in December 2017, "Chinese Treasures Exhibition" in Saudi Arabia in September 2018, "Henan Cultural Relics and Treasures Exhibition" in Luxembourg in November 2018, and in Uzbekistan in October 2019. At the same time, cultural relics from Czech Republic, Britain, Germany, Italy and other countries were also introduced to Henan for exhibition, such as European glass art treasures exhibition-the collection of Prague National Arts and Crafts Museum in Czech Republic, Majori Kaqian ceramics essence-the collection of Faenza International ceramics museum in Italy, the Egyptian cultural relics exhibition of "The Palace of Immortality" in Italy, the Afghan National Treasure Exhibition, the roving exhibition of Napoleon’s cultural relics (China) and the German "White Gold East and West Porcelain Capital"."Microscopic Works-Collection Exhibition of Victoria and Albert Museum in Britain", etc. Through these exhibitions, the relationship between them has been brought closer, cultural exchanges have been promoted, the Central Plains civilization has been publicized, and mutual learning among civilizations has been promoted. Cultural relics are becoming an important bridge and medium for Henan to go to the world, and a beautiful business card for the foreign exchange of Central Plains culture. Up to now, Henan cultural relics have been exhibited in nearly 120 cities in more than 40 countries through more than 170 exhibitions.

　　This year marks the 50th anniversary of the establishment of diplomatic relations between China and Luxembourg. The Supreme Leader of president and Grand Duke Henry of Luxembourg exchanged congratulatory messages to celebrate the 50th anniversary of the establishment of diplomatic relations between the two countries. They pointed out: "The exchanges and cooperation between the two countries in various fields have yielded fruitful results, and the Zhengzhou-Luxembourg’ Aerial Silk Road’ has built an aerial bridge connecting China and Europe." In order to further accelerate the cultural exchanges and cooperation between Henan and Lu, improve the level of cultural exchanges between Henan and Lu, and deepen the "heart-to-heart" between the people of Henan and Lu, we signed the second five-year cooperation agreement with the Luxembourg National Museum of History and Art, which will continue to promote more cooperation between the two sides in the fields of cultural relics protection, archaeological research and cultural relics. According to the plan, in September 2023, we will introduce Luxembourg fine cultural relics to Henan for exhibition.

　　In the next step, we will continue to strengthen cooperation with Henan Civil Aviation Development and Investment Group and other units under the guidance of the spirit of the 20th Party Congress and the important instructions of the Supreme Leader’s General Secretary to inspect Anyang, and take this Zhengzhou-Luxembourg "Aerial Silk Road" international cooperation forum as an opportunity to further deepen the cultural cooperation and exchange between Henan and Europe with Luxembourg as the hub, and excavate and explain the Chinese ideological connotation and Chinese cultural value contained in Henan’s rich and heavy cultural relics. Carry out the introduction of Henan cultural relics into Europe, introduce European cultural relics into the Central Plains, promote the pace of Central Plains culture entering Europe and going global, and establish a platform to show China’s excellent culture to countries along the Silk Road and the world, and exchange and learn from each other’s civilizations, which will help to promote the strategic development of Henan’s integration of culture, tourism, culture and creation, shape the cultural brand of "Walking in Henan and Understanding China", tell China stories and Central Plains stories well, and spread the voice of China and Henan well. Thank you.

　　Zeng Deya, Executive Vice Minister of Propaganda Department of Provincial Party Committee

　　Thank you publishers! Time, that’s all for today’s on-site questions. If you have other concerns, you can contact the relevant units for an interview after the press conference.

　　Media friends, the 20th National Congress of the Communist Party of China emphasized: "China adheres to the basic national policy of opening to the outside world, firmly pursues an open strategy of mutual benefit and win-win, constantly provides new opportunities for the world with the new development of China, and promotes the construction of an open world economy to better benefit the people of all countries." Recently, everyone has noticed that in these days when the 20th National Congress of the Communist Party of China was successfully closed, the General Secretary of the Supreme Leader intensively met with leaders from many countries, from Beijing to Bali to Bangkok, and launched a series of important diplomatic activities, bringing positive energy for the chaotic and intertwined world to seek common development and progress and jointly promote peace and stability. Among them, the high-quality "Belt and Road" shows that China is a big country with openness to relieve the difficulties of development, the power of open exchange cooperation, the trend of innovation through openness, and the benefit of sharing through openness.

　　We know that the Silk Road spirit originated in China, belongs to the world, and is also the sunshine avenue that builds a community of human destiny. As just introduced by various publishers, in the past five years, General Secretary of the Supreme Leader has given important instructions to support the construction of the Zhengzhou-Luxembourg "Aerial Silk Road", we have always kept in mind the leader’s entrustment, and promoted the "Aerial Silk Road" from a route to the world, from trade to people’s hearts. It has become an important channel for international cooperation, a solid bridge for development linkage, and a valuable bond for friendship, which has driven Henan out of a new way of opening up to the outside world in inland areas. At today’s press conference, this series of important messages depicts a clear map of our joint construction of the "Belt and Road" on the new journey, especially the high-quality promotion of the "Silk Road in the Air"; It shows that on the new journey, Henan has thoroughly implemented the spirit of the important instructions of the important speech of the Supreme Leader General Secretary, and has a better prospect of building the "Aerial Silk Road" with high quality, which has released Henan’s firm confidence and strong signal of grasping the strategic opportunity of building a new development pattern and coordinating epidemic prevention and control and economic and social development. Here, I hope that media friends will focus on China and Henan, the construction of the "Silk Road in the Air" and the integration of the "Four Silk Roads", and tell the story of Henan’s high-level opening, deepening policy communication with the world, connecting facilities, smooth trade, financing and people’s hearts at a higher level and at a deeper level, so as to provide strong public support for the construction of modern Henan.Concentrate on the powerful force to overcome the difficulties and move forward bravely!

　　That’s all for today’s press conference. Thank you, goodbye!

　　Stock trading depends on Jin Qilin analyst research report, which is authoritative, professional, timely and comprehensive, and helps you tap the potential theme opportunities!

　　Source: Yema Finance

　　What happened to "the first share of new energy garden machinery"?

　　The first report card after listing made investors very dissatisfied.

　　On January 31, 2024, Gree Bo released a performance forecast, saying that the company expects its operating income to be 4.6 billion yuan to 4.7 billion yuan in 2023, down 9.8% to 11.7% in the same period; It is estimated that the net profit returned to the mother will be a loss of 370 million yuan to 430 million yuan, a year-on-year decrease of 239.1% to 261.7%; It is estimated that the non-net profit will be a loss of 300 million yuan to 360 million yuan, down 235.7% to 262.9% year-on-year.

　　The year of listing was a huge loss, which immediately attracted the attention of Shenzhen Stock Exchange. On February 6, Shenzhen Stock Exchange sent a letter of concern to Gree Bo, asking Gree Bo to explain the specific impact of downstream retailers’ destocking on the company’s income; Rationality of the decline in gross profit margin; The reason and rationality of the increase in sales expenses.

　　Source: Screenshot of Gree Bo Announcement

　　In this regard, many investors said that "listing will be a huge loss, a problem company!" "It’s been falling every day this month, but it’s still falling and not rebounding", "Doubtful life of falling", etc., and some investors questioned Gree Bo’s "fraud".

　　Source: screenshot of the stock bar

　　Moreover, according to the statistics of the media "Deepwater Finance and Economics", among the 1,072 listed companies that have issued advance notices, only 10 will be listed in 2023, of which 3 will reduce losses and 5 will increase losses. Among the 2 pre-losses, except those listed on the North Stock Exchange,(830809.BJ), Gree Bo is the only company that lost money in the first year of listing.

　　In 2019 and 2020, Gree Bo also has a net profit growth rate of over 200%; A year ago, with the aura of "the first share of new energy garden machinery", Gree Bo successfully went public with a gross profit margin and price-earnings ratio much higher than that of the same industry. What happened to Greebo in just one year?

　　Where is the loss?

　　In fact, Greebo’s losses have long been warned.

　　On February 8, 2023, Greebo successfully landed on the founding board. The first quarterly report after the listing of Greebo showed a decline in revenue and net profit. In the first quarter of 2023, Greebo’s operating income was 1.551 billion yuan, a slight decrease of 0.77%. The net profit of returning to the mother was 87 million yuan, down 40.78% year-on-year.

　　By the second quarter, Greebo directly turned into a loss. According to the semi-annual report of Gree Bo in 2023, in the first half of 2023, the company achieved an operating income of 2.581 billion yuan, down 18.79% year-on-year, and the net profit attributable to the mother was a loss of 54 million yuan, down 121.24% year-on-year.

　　In this regard, Gree Bo explained that the main reason is that retail wholesalers gradually turned to the active destocking stage, which slowed down the procurement pace of suppliers and the sales of the company’s products declined. Moreover, in order to go out of stock, Greebo stepped up product promotion in stages and lowered the prices of some old products through discounts and other means. In the first half of 2023, the gross profit margin of Gree new energy garden machinery products was 25.26%, down 1.17% year-on-year.

　　Even if the demand of downstream suppliers weakens, it is necessary to go to stock by promotion. But Greebo still believes that this is a good time to grab the market.

　　"In order to seize the favorable position in the market and strive for greater profits in the future, the company increased its sales investment. In the first half of the year, the company continued to increase its brand building, the sales staff increased, the marketing expenses increased, and due to the increase of the company’s scale and inventory goods, the storage expenses also increased significantly year-on-year."

　　According to the semi-annual report of 2023, the sales expenses of Gree Bo were 398 million yuan, up 40.93% year-on-year.

　　Although Greebo spent a lot of sales expenses, it still failed to stop the downward trend of performance. By the third quarter of 2023, Greebo’s losses were further aggravated, with revenue of 3.468 billion yuan, down 16.93% year-on-year; The net profit of returning to the mother was-175 million yuan, down 186.58% year-on-year.

　　The trend of "falling endlessly" still failed to stop in the fourth quarter. The operating income in 2023 is expected to be 4.6 billion yuan to 4.7 billion yuan, down 9.8% to 11.7% year-on-year; It is estimated that the net profit returned to the mother will be a loss of 370 million yuan to 430 million yuan, a year-on-year decrease of 239.1% to 261.7%.

　　According to Greebo’s disclosure, the reasons for the decline in performance are similar to those in the first three quarters. Including: due to the destocking of downstream retailers, the company’s operating income decreased by 9.8% ~ 11.7% year-on-year; The decline in operating income and gross profit margin affected the company’s gross profit by 190-210 million yuan; Sales expenses, research and development expenses and management expenses increased by 270-290 million yuan year-on-year; Due to the sharp year-on-year decrease in exchange income, the company’s financial expenses increased by about 130 million yuan in 2023.

　　Is the loss reasonable?

　　The huge difference before and after listing has made many investors question whether Greebo is "fraudulent".

　　Source: screenshot of the stock bar

　　First of all, the "destocking" mentioned by Gree Bo in the financial report is indeed the key word of the whole industry of lithium battery OPE in 2023.

　　"After two consecutive rounds of restocking, the channel inventory of retailers in Europe and the United States reached a historical high, and the demand side began to cool down under the influence of the Fed’s continuous interest rate hike. Therefore, since 2022Q3, retail began to enter the destocking cycle, and the order placing speed slowed down, which was reflected in the decline in the order growth rate of domestic agents and brands at the upstream production end." Ji Xiangyang, a researcher at China Merchants Household Appliances, said.

　　However, knowing that downstream suppliers have gone to their own inventory and there is no high consumer demand, Gree Bo still chooses to spend a lot of sales expenses.

　　According to the semi-annual report of 2023, among the sales expenses, all the detailed items of sales expenses of Gree Bo almost doubled. Among them, wages and salaries rose from 75.47 million yuan to 97.49 million yuan, advertising and marketing expenses rose from 109 million yuan to 128 million yuan, and storage expenses rose from 41.68 million yuan to 87.66 million yuan.

　　Source: screenshot of annual report

　　Although on the record sheet of investor relations activities on September 4, Greebo said that there were three major sales expenses in the first half of the year, namely, personnel salary, marketing and warehousing. With the decline of inventory level, warehousing expenses will decline in the second half of the year.

　　However, in the third quarterly report, Greebo’s sales expenses increased by 26.66% year-on-year, due to the increase of sales channels, storage fees and brand building and marketing.

　　Unsurprisingly, the money was spent and failed to bring corresponding returns. In 2023, Gree Bo’s revenue, net profit and gross profit margin declined across the board.

　　In this regard, Gree Bo still blames the downstream suppliers. "Due to the destocking of downstream retailers, the company’s related investment did not achieve the expected revenue growth. In 2023, the company’s own brand business revenue was basically the same as that in 2022."

　　It is worth noting that before listing, Gree Bo’s sales expense ratio was lower than that of its peers, and its gross profit margin was higher than that of its peers, which shows that Gree Bo can obtain higher sales revenue and profits at a lower cost. However, after listing, this advantage of Greebo suddenly disappeared, which increased the sales expenses, but the gross profit margin fell to the average level of peers. From 2019 to 2022, and from January to June in 2023, the comprehensive gross profit margin of Gree Bo was 34.49%, 35.10%, 27.5%, 25.72% and 25.26% respectively.

　　Source: Screenshot of Prospectus

　　"If a company’s gross profit margin is high, it means that the competitiveness of its products is stronger than that of other companies in the same industry, and the company should have certain negotiating advantages in product sales. It can be inferred that the company’s sales expenses will not account for a high proportion of operating income. If the gross profit margin of the company is much higher than that of the same industry, and its sales expense ratio is also lower than that of the same industry, it is unreasonable; Similarly, if the company’s gross profit margin is much lower than that of the same industry and its sales expense ratio is higher than that of the same industry, it is equally unreasonable. " Ma Jinghao, an expert in finance and taxation, said.

　　On March 22nd, 2023, just one month after the listing of Gree Bo, Kelvin Cui, then the company’s chief financial officer, and Ji Zhenghua, the secretary of the board of directors, left their posts. Among them, Kelvin Cui has served as the chief financial officer, director and chief financial officer of Gree Bo since November 2018; Since December 2018, Ji Zhenghua has served as assistant to the chairman of Gree Bo and secretary of the board of directors of Gree Bo.

　　As of February 8, 2024, Gree Bo’s share price closed at 11.35 yuan/share, which was 63.21% lower than the issue price (30.85 yuan/share). The total market value has shrunk to 5.553 billion yuan.

　　Source: screenshot

　　The stock price fell to "knee"

　　Can the Master of Returnees "pull back a city" by increasing their holdings?

　　According to the Prospectus, Gree Bo was established in 2002, and has been engaged in research and development, design, production and sales of new energy garden machinery since 2007. It is one of the leading enterprises in the global new energy garden machinery industry.

　　The company mainly sells its own brands, and its products can be divided into lawn mowers, lawn mowers, cleaning machines, hair dryers, pruning machines, chain saws and intelligent mowing according to their uses., intelligent mounted mowing vehicle, etc. At present, there are brands such as greenworks and POWERWORKS under the company flag (Jin Qilin analyst).

　　The actual controller of the company is Chen Yin, the co-founder and chairman, who was born in 1973 and is 51 years old.

　　Chen Yin has rich working experience in foreign-funded enterprises. He studied in England and got a master’s degree. After that, he successively served as the product manager of Shanghai Biocy Gas Co., Ltd., a foreign-funded enterprise, and the general manager of Shanghai Star Jack Power Tools Department, a foreign-funded enterprise. Later, he also served as the general manager of the Asia-Pacific procurement center of Fiskars Group in Finland.

　　In 2016, Chen Yin, who has a foreign working background, also introduced an external investor from Germany-STIHL to Greebo. STIHL is a manufacturer of garden machinery and a customer of Greebo.

　　In 2020, Greebo was changed into a joint-stock company, and on May 21, 2021, it submitted the Prospectus on the Growth Enterprise Market of Shenzhen Stock Exchange. After nearly three years, Greebo went public on February 8, 2023. At that time, it was called "the first share of new energy garden machinery" by the outside world.

　　After listing, the performance of Greebo’s share price rose all the way. Its listing price was 30.85 yuan/share, the highest price reached 41.82 yuan/share on the first day of listing, and finally closed at 38.3 yuan/share, with a total market value of 18.62 billion yuan.

　　According to the third quarterly report in 2023, Chen Yin holds about 56.32% of the shares in Gree Bo. Based on this calculation, Chen Yin is worth 10.487 billion yuan.

　　Who knows, Greebo’s share price peaked when it went public. Only one month later, it "showed its original shape" and then it "sat on the slide" all the way. On March 14th, 2023, Gree Bo’s share price fell below the issue price, and the lowest price on that day was 29.17 yuan/share.

　　Chen Yin’s worth has also shrunk. According to the Hurun Report, Chen Yin made his debut in the 2023 Hurun Report with a net worth of 5.5 billion yuan.

　　Source: screenshot of Hurun Report

　　Galaxy Securities said that the deduction of new shares breaking tide is directly related to the price-earnings ratio of initial public offering. According to the Prospectus, the initial price-earnings ratio of Gree Bo is over 63 times, which is significantly higher than the industry’s price-earnings ratio of 33 times. According to wind data, as of February 7, 2024, the static P/E ratio of Gree Bo was 18.09 times.

　　Source: screenshot of straight flush

　　Faced with this situation, on February 6, 2024, Gree Bo released an increase plan. According to the announcement, GHHK, the controlling shareholder of the company, or Chen Yin, the chairman of the company, intends to increase the company’s shares within six months. The planned amount of this increase is between 25 million yuan and 50 million yuan.

　　However, can Chen Yin, a master of returnees, "stop" the falling stock price by increasing his holdings?

　　What do you think of Greebo’s "performance change" in its first year of listing?

　　New pollutants endanger the ecological environment and human health, which is one of the global environmental problems. The CPC Central Committee and the State Council attached great importance to the treatment of new pollutants. Recently, the General Office of the State Council issued the Action Plan for the Treatment of New Pollutants (Guo Ban Fa [2022] No.15, referred to as the Action Plan), which pointed out the direction for the treatment of new pollutants in the future. The Action Plan embodies China’s idea of actively participating in global environmental governance, which is of great significance for building a beautiful China and building a community of life on earth.

At present, it is the season of high incidence of respiratory diseases, and a variety of respiratory diseases are intertwined. A few days ago, National Health Commission held a press conference, calling on the masses to be active, proactive and vaccinated as soon as possible. On December 15th, the reporter interviewed experts from the Provincial Center for Disease Control and Prevention, and made an exclusive interview on vaccination related issues in Covid-19.

According to the experts of disease control, at present, the spread of Covid-19 among people still exists, and the whole country is in a sporadic state, and Covid-19 XBB mutant has become the main epidemic strain in China. A few days ago, in the "Work Plan for Vaccination of Covid-19 for Key Populations in the Near Future" issued by the Comprehensive Group of the State Council Joint Prevention and Control Mechanism, it was suggested that key populations such as the elderly should be vaccinated with Covid-19 vaccine according to conditions, and the vaccine containing XBB mutant antigen was recommended first. People who meet the following two conditions can be vaccinated:

Si Yuan, deputy director of the Institute of Immunization Planning of the Provincial Center for Disease Control and Prevention, said: "First, the elderly aged 60 and above or the people aged 18 to 59 with serious basic diseases, people with low immune function and people with high risk of infection. Second, the basic immunization has been completed or Covid-19 has been infected. The preventive effect of vaccine can be divided into several levels, such as preventing infection, preventing illness, preventing severe illness and preventing death. At present, the effect of Covid-19 vaccine in preventing severe illness and death is very significant, which is also the main reason why vaccination is being promoted all over the world. "

At present, it has been nearly a year since the last round of large-scale Covid-19 infection in most people. The antibody level produced after infection or vaccination gradually decreases with time. At the same time, because of the immune escape caused by virus mutation, the risk of serious illness and death is high for high-risk groups such as the elderly and those with serious basic diseases. Therefore, it is suggested to reduce the disease harm through vaccination. In addition, the interval between vaccination in Covid-19 and other vaccinations is at least 14 days.

"Combined with the World Health Organization’s (WHO) recommendation on simultaneous vaccination of Covid-19 vaccine and influenza vaccine, according to China’s technical guidelines for influenza vaccine vaccination, people aged 18 and above can be vaccinated with inactivated influenza and Covid-19 vaccine at different parts at the same time. With regard to vaccination fees, the vaccination of Covid-19, a key population, is still carried out in accordance with the previous regulations, and the policy of free vaccination for residents and willingness to take it up is implemented. Influenza vaccine is a non-immunization program vaccine, and residents’ vaccination follows a voluntary and self-funded policy. "

(Contributed by: Shaanxi Guangdian Rong Media Group Starting Point News)

　　On June 11th, Foreign Ministry Spokesperson Wang Wenbin held a regular press conference. A reporter asked whether the spokesman was worried about the negative impact on foreign investment after the passage of the Foreign Sanctions Law.

　　Wang Wenbin said that the Legal Affairs Committee of the National People’s Congress Standing Committee (NPCSC), China has introduced the relevant situation. Around the two sessions this year, some NPC deputies, Chinese People’s Political Consultative Conference members and people from all walks of life put forward opinions and suggestions that it is necessary for the state to formulate a special anti-foreign sanctions law to provide strong legal support and guarantee for China to counter foreign discriminatory measures according to law. According to the relevant work arrangement, the the National People’s Congress Standing Committee (NPCSC) Law Committee carefully studied the legislative suggestions put forward by various parties, summarized the counter-measures practice and related work practices in China, sorted out the relevant situation at home and abroad, solicited the opinions of relevant departments and experts of the central and state, and drafted and formed the draft of the anti-foreign sanctions law. According to the legislative procedure, China the National People’s Congress Standing Committee (NPCSC) deliberated the draft twice in April and June, respectively. The Law Working Committee solicited the opinions of the central and relevant state organs on the draft, and the Constitution and Law Committee of the National People’s Congress revised and improved the draft according to the deliberation opinions of the Standing Committee and opinions from all sides. At present, the Anti-Foreign Sanctions Law has fully absorbed opinions from all sides, reflected the common wishes of the people of China, and conformed to the basic norms of international law and international relations.

　　Wang Wenbin pointed out that regarding the influence of the Anti-Foreign Sanctions Law on foreign investment, I don’t see an inevitable connection between the two. If there is, it is the enactment of the Foreign Sanctions Law, which provides a predictable legal environment and a stable and predictable business environment for enterprises from all countries to develop in China. At the 29th meeting of the 13th the National People’s Congress Standing Committee (NPCSC), the Hainan Free Trade Port Law and the Decision on Authorizing the Shanghai Municipal People’s Congress and its Standing Committee to Formulate Laws and Regulations of Pudong New Area were also passed, which are new measures for China to deepen reform and open wider to the outside world.

　　Wang Wenbin emphasized that China has always welcomed and supported foreign enterprises to conduct business and cooperation in China and protect their rights and interests according to law. China will only open wider to the outside world, and we will continue to strive to create a better business environment for foreign enterprises and share China’s development opportunities with the world. (CCTV reporter Huang Huixin Kong Luyuan)