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

The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:

　　　　In order to strengthen the collection and management of value-added tax and plug the loopholes, the State Administration of Taxation has decided to comprehensively popularize and apply the red-letter VAT special invoice notice management system (hereinafter referred to as the red-letter invoice notice management system). The relevant work is hereby notified as follows:

　　　　I. Systematic training

　　　　(A) tax training

　　　　The State Administration of Taxation is responsible for organizing the training of teachers’ classes in all provinces. Each province is responsible for the training of relevant personnel in this province, and the training work was completed before September 30, 2008. The specific training arrangements are as follows:

　　　　1. In the middle and late September of 2008, the State Administration of Taxation organized and completed the training of teachers in all provinces of China. The time, place and participants will be notified separately.

　　　　2. Before September 30, 2008, the provinces shall be responsible for organizing and completing the training of personnel in specific operating positions in the province.

　　　　(B) Enterprise-side training

　　　　From October 1, 2008 to November 30, 2008, all localities should complete the training of anti-counterfeiting and tax-controlled enterprises.

　　　　For enterprises that have been upgraded to a multi-ticket system with one machine, the training is conducted in a free and centralized way, and the competent tax authorities are responsible for providing training places and doing a good job in publicity and organization. Service units around the country provide training teachers free of charge. The training content includes tax personnel’s preaching on the relevant business policies and regulations of red-letter VAT special invoices, and service unit personnel’s introduction on the upgrading and operation of the invoicing system.

　　　　For enterprises that have not been upgraded to one-machine-multi-ticket system, service units should also carry out training on one-machine-multi-ticket billing system. For the specific training scheme, refer to the Notice of State Taxation Administration of The People’s Republic of China on Implementing the One-machine-multi-ticket System for VAT Anti-counterfeiting and Tax Control (Guo Shui Fa [2006] No.78).

　　　　Second, the system upgrade

　　　　(A) tax upgrade work

　　　　Before September 30, 2008, the State Administration of Taxation will organize relevant software development units to complete the upgrade of relevant systems of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans. The specific arrangements will be notified separately.

　　　　(B) Enterprise-side upgrade work

　　　　All localities should complete the upgrading of the enterprise-side billing system from October 1st to November 30th, 2008. For different versions of the billing system, the upgrading methods are different. The specific methods are as follows:

　　　　1 for enterprises that have been upgraded to a multi-ticket system, in principle, enterprises should use the upgrade CD to complete the software upgrade themselves. The upgraded CD-ROM will be distributed free of charge when the enterprise participates in the training. In case of unsuccessful upgrade or abnormal system, local service units will provide free on-site upgrade service.

　　　　2. For enterprises that have not been upgraded to a multi-ticket system with one machine, the upgrading scheme shall refer to the requirements of documentNo. [2006]78 of the State Administration of Taxation.

　　　　3. Host sharing system enterprises need to upgrade the upper software, and the upgrade work is completed by the service unit.

　　　　4. The tax authorities need to load the bottom layer of the golden tax card and upgrade the upper layer software to open the special VAT invoice system on behalf of the tax authorities, and the tax authorities will assist the service units to complete it together.

　　　　Third, the system operation

　　　　From October 1, 2008, the national tax system must use the red-ink invoice notice management system to issue the Notice of Issuing Special VAT Invoices in Red-ink (hereinafter referred to as the Notice), and stop using the original method to issue the Notice. Enterprises must complete the upgrading of the billing system before November 30, 2008, and the upgraded enterprises will use the new billing system to issue red-ink VAT invoices from the date of upgrading.

　　　　IV. Relevant requirements

　　　　(1) From October 1, 2008, all competent tax authorities shall designate relevant post personnel to issue and manage the Notice through the upgraded VAT anti-counterfeiting and tax-controlled tax terminal system. The abnormal information found in the issuance and verification of the Notice and the verification of tax returns shall be promptly transferred to the audit and inspection post by the relevant post personnel for verification and handling.

　　　　(II) According to the actual situation of the trial operation of the red-ink invoice notice management system, the State Administration of Taxation has revised the application form for issuing special red-ink VAT invoices and the notice form. See the annex for the new form format. From October 1, 2008, the new form will be uniformly used for enterprises that newly apply for issuing special red-ink VAT invoices.

　　　　(3) The certified invoices are special VAT invoices that cannot be certified, and the certified post personnel must confirm and save the results that cannot be certified in the certification subsystem.

　　　　(4) When the enterprise declares, the personnel who declare the collection post shall strictly examine whether the red-ink special VAT invoice has been issued and obtained the effective Notice, and those who have not obtained the effective Notice shall be transferred to the examination post in time, and the examination post personnel shall check and deal with it in accordance with relevant regulations.

　　　　(5) After the upgrading of the enterprise billing system, the Notice issued in the original way must be issued before November 30, 2008, and after December 1, 2008, it can no longer be used as the basis for issuing red-ink VAT invoices. For the Notice issued by the original method, when issuing a special red-ink VAT invoice, the number of the Notice must be entered according to the 16-digit coding rule, which is: 1234569911+6 digits of the Notice number issued by the original method (if the number of the Notice issued by the original method exceeds 6 digits, the next 6 digits will be taken; If it is less than 6 digits, then add 0 before the original number).

　　　　(VI) The upgrade involves a wide range and the time is short. Local tax authorities should attach great importance to it, seriously organize and implement it, do a good job in publicity and guidance for taxpayers by various means, and supervise local service units to distribute CDs to all enterprises free of charge. It is not allowed to charge various fees or tie-in equipment by this upgrade.

　　　　Please contact the call center of the State Administration of Taxation (400-811-2366) if there are any problems in the implementation of the local governments.

　　　　Attachment: 1.
Application Form for Issuing Special VAT Invoice in Red Letter

　　　　　　　　　 2.
Notice of issuing special VAT invoice in scarlet letter　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　State Administration of Taxation (SAT)

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　Press release issued on 25th August, 2008

Beijing Medical Insurance Fa [2023] No.1

District medical insurance bureaus, finance bureaus, health and wellness committees, social undertakings bureau of Beijing Economic and Technological Development Zone, financial audit bureau, and relevant designated medical institutions:

　　In order to conscientiously implement the decision-making arrangements of the CPC Central Committee, the State Council, the Municipal Party Committee and the Municipal Government, according to the requirements of the Notice of the National Medical Insurance Bureau, the Ministry of Finance, the National Health and Wellness Commission and the National Disease Control Bureau on Optimizing the Relevant Policies of Medical Insurance for Infected Patients in novel coronavirus after the Implementation of "Class B Management" (No.1 [2023] of Medical Insurance), and to ensure that the people can smoothly spend the peak period of infection, it is decided to optimize and adjust the relevant policies of medical insurance in this Municipality. Relevant matters are hereby notified as follows:

　　First, optimize the medical insurance payment policy and improve the level of reimbursement for medical treatment at the grassroots level.

　　Novel coronavirus infected patients in all admitted medical institutions, in line with the novel coronavirus infection diagnosis and treatment plan formulated by the health department of hospitalization medical expenses, the implementation of the upfront cost guarantee policy, by the basic medical insurance, serious illness insurance, medical assistance, etc. in accordance with the provisions of payment, the personal burden of part of the financial subsidies, the required funds paid by the financial sector in advance, the central government according to the actual cost of 60% subsidies. This policy is based on the time of admission of patients and will be implemented until March 31, 2023.

　　Cooperate to promote the implementation of graded diagnosis and treatment, guide patients to seek medical treatment at the grassroots level, and ensure stable and orderly medical services. According to the actual situation of this Municipality, we will increase the support for bringing village clinics and community health service institutions in rural areas into the designated medical institutions for medical insurance in this Municipality, and sign an agreement on temporary designated medical institutions with interested village clinics and community health service institutions in rural areas. Encourage medical institutions to supply novel coronavirus infection treatment drugs in the medical insurance drug list (including temporary supplements in this Municipality). For the insured patients with novel coronavirus infection and 11 kinds of suspected symptoms (see Annex for details) in the designated medical institutions at the second level and below in this city, special guarantee will be implemented for outpatient and emergency expenses, with no deductible line and capping line, and the reimbursement ratio will be 90%, which will be implemented first until March 31, 2023.

　　Due to the increased expenses paid by the medical insurance fund due to the adjustment of reimbursement ratio, the medical insurance department automatically made up the difference through the information system in April according to the medical information of the insured patients uploaded by the medical institutions, and directly allocated the difference-making expenses to the entrusted bank account bound by the insured, and the insured did not need to declare.

　　The outpatient and emergency expenses of novel coronavirus infection treatment for insured patients in other medical institutions shall be implemented in accordance with the medical insurance policies for other Class B infectious diseases.

　　Two, the implementation of temporary medical insurance drug list, to meet the needs of patients.

　　According to the "novel coronavirus Infection Diagnosis and Treatment Plan" issued by the National Health and Wellness Commission and the State Administration of Traditional Chinese Medicine, the temporary payment policy for novel coronavirus treatment drugs in the plan will be implemented until March 31, 2023. With the consent of the State Medical Insurance Bureau, the drugs identified by the joint prevention and control mechanism in this Municipality for treating novel coronavirus infection will be temporarily included in the list of medical insurance drugs in this Municipality, and will be implemented first until March 31, 2023.

　　Third, do a good job in the "internet plus" medical insurance service to help patients with online diagnosis and treatment

　　The administrative department of health shall promptly publish the list of medical institutions providing Internet diagnosis and treatment services, provide mobile payment and settlement services for patients with symptoms related to novel coronavirus infection and meeting the Guidelines for Home Treatment of Covid-19 Infected Persons, and the medical insurance department shall support the price policy of Internet first-visit medical services according to the principle of online and offline consistency, and the reimbursement standard is consistent with offline. The follow-up service for infection-related symptoms in novel coronavirus is still implemented according to the current reimbursement policy for follow-up visits on the Internet.

　　Fourth, improve the price formation mechanism and enhance the ability of medical insurance.

　　We will continue to do a good job in price negotiation or consultation, centralized procurement, online procurement, filing procurement and price monitoring of drugs needed for the treatment of infected patients in novel coronavirus, so as to reduce the treatment cost of infected patients in novel coronavirus. Combined with the actual operation of the medical insurance fund, the medical insurance department promotes the implementation of the policy as a whole and scientifically determines the scope and level of protection, which not only reasonably reduces the burden on the masses, but also ensures the safety and sustainability of the medical insurance fund. On this basis, the medical insurance fund does not meet the expenditure, and the financial department will give appropriate subsidies.

　　Five, optimize the medical insurance handling process, provide convenient medical insurance services.

　　We will continue to provide convenient medical insurance services, implement the long-term prescription medical insurance payment policy, and implement online routine medical insurance handling, timely emergency handling, private special matters, delayed non-urgent matters, and eliminate hidden dangers. According to the needs, and belong to the municipal health department to determine the scope of medical institutions that provide Covid-19 infected patients with the ability to treat novel coronavirus infection, non-medical insurance designated medical institutions signed the Temporary Special Agreement on the Settlement of Medical Insurance Expenses of novel coronavirus Infected Patients, guiding all kinds of medical institutions to do a good job in the collection and uploading of information related to novel coronavirus infection diagnosis and settlement, and the settlement of medical insurance expenses. Give full play to the handling power and promote the sinking of services. Agencies at all levels should cooperate with relevant departments to do a good job in health promotion in rural areas and urban communities, popularize knowledge of epidemic prevention and control, raise people’s awareness of self-protection, and earnestly ensure that medical insurance management is not loose and medical insurance handling services are uninterrupted. All designated medical institutions should diagnose the new coronavirus infection and 11 kinds of suspected symptoms, accurately express the diagnosis information and upload it in time.

　　Sixth, strengthen departmental coordination and linkage to ensure that policies are effective.

　　The implementation of "Class B management" for novel coronavirus infection is an important decision made by the CPC Central Committee and the State Council on the basis of comprehensive evaluation of virus variation, epidemic situation and prevention and control work in China. All relevant departments should improve their political stance and earnestly perform their duties. The medical insurance department is responsible for the audit and settlement of related expenses and strengthen fund supervision; The financial department is responsible for timely disbursement of financial subsidies; The health department is responsible for guiding medical institutions to do a good job in the identification, information registration and uploading of infected patients in novel coronavirus; The CDC is responsible for uploading information and data of infected patients in novel coronavirus. Strengthen coordination and linkage to ensure that the decision-making and deployment of the CPC Central Committee and the State Council are fully implemented.

　　This notice shall come into force as of the date of the implementation of the "Class B tube" for novel coronavirus infection.

Beijing Municipal Medical Security Bureau　　　　

beijing finance bureau　　　　

Beijing Municipal Health and Wellness Committee　　　　

January 7, 2023　　

　　The Beijing Housing Provident Fund Center recently released the hot questions of the 12329 hotline. In this group of "business questions and answers", there is a more detailed description of whether you can apply for withdrawal of provident fund when buying a house outside the administrative area of Beijing with a loan and how to withdraw the provident fund when buying a house outside Beijing.

　　Beijing Housing Provident Fund Center said that if commercial bank loans and off-site housing provident fund loans are used to purchase houses outside the administrative area of Beijing, the paid employees and spouses should have no record of purchasing houses within the administrative area of Beijing and can apply for withdrawal if certain conditions are met. In addition, if there is no self-owned housing in the administrative area of Beijing, you can also apply for housing provident fund withdrawal without a rental contract and invoice. You can withdraw it once a month at the standard of 1,500 yuan every quarter, and you need to reapply after one year of withdrawal.

　　Purchase

　　It is necessary to meet the conditions that the depositor and spouse have no room in Beijing.

　　The Beijing Housing Provident Fund Center said that if you use loans from commercial banks and loans from housing provident funds in different places to purchase houses outside the administrative area of Beijing, the employees and their spouses who have paid in should have no record of purchasing houses in the administrative area of Beijing, and they can apply for withdrawal if they meet one of the following conditions: First, buy houses in the province where their ID cards and household registration books are located; Second, the depositor and his spouse have no house in Beijing, and buy houses in Tianjin and Hebei Province or houses where relatives are located (such as grandma’s house).

　　It should be noted that there is a big principle in both cases of purchasing houses outside the administrative area of Beijing — — Deposited employees and spouses should have no record of purchasing houses within the administrative area of Beijing.

　　Two kinds of application extraction methods

　　The first method: housing provident fund online business system application, counter settlement.

　　Log in to Beijing Housing Provident Fund Network, click "Personal Online Business Platform" on the right, enter "Personal Online Business Platform (Beijing Center)", click "Registered User Login" and log in with registered account and password. Employees who log in for the first time need to register as registered users. After logging in successfully, complete the extraction application according to the following steps.

　　Step 1: Select the extraction items and enter the extraction information.

　　The applicant clicks "I want to withdraw" on the left side of the page, and then clicks "Withdraw Application" in the "Withdraw Provident Fund" tab to enter the withdrawal application interface. Click "Use commercial bank loans and use off-site housing provident fund loans to purchase housing outside the administrative area of Beijing and apply for housing provident fund withdrawal" in the new event application list to enter the event application page, and the system will automatically display the basic information of users. After selecting "payee’s co-branded card bank", the system will automatically display the corresponding co-branded card number. Enter the loan contract number, location of the purchased house, date of loan, repayment period, loan amount and purchase amount.

　　Step 2: Personal authorization and commitment.

　　Applicants should carefully read and check the Personal Information Verification Authorization and Commitment Letter, and click the "Submit" button, and the system will display that the submission is successful.

　　Step 3: Submit the application and print the receipt.

　　The applicant clicks "Print Receipt" to print the business receipt of this application, and clicks "OK" to complete the application. Submit the printed application business receipt and relevant materials prompted by the system to the unit manager (with the original ID card) to any management department or the entrusted bank agency for on-site handling. If you need to inquire about the business handling institution, click "handling outlets".

　　The second way: through the housing provident fund business counter.

　　The unit manager must hold the original ID card and extract the materials provided by the applicant to any management department or entrusted bank agency of Beijing Housing Provident Fund Management Center. Extracting the materials provided by the applicant is: (1) extracting the original ID card of the applicant; (2) Original uniform invoice or deed tax payment certificate (second-hand house) for sales of real estate; (3) The original loan contract; (4) If the county and city where the house purchase address is located are inconsistent with the ID card, the original household registration book is also required; (5) Fill in the Application Form for Using Commercial Bank Loans and Using Off-site Provident Fund Loans to Purchase Houses Outside the Administrative Region of Beijing and Withdraw Housing Provident Fund (Table 107 of Housing Provident Fund). The counter staff returned all the materials on the spot after verification, retained the application form for housing provident fund and entered it into the system according to the contents filled in, and initiated a "personal credit inquiry" to the Credit Information Center of the People’s Bank of China. 2-3 working days after the feedback query results are consistent, for the applicant to extract; The staff with inconsistent results will inform the applicant or the unit manager by telephone.

　　renting a house

　　You can also withdraw the provident fund without a rental contract and invoice in Beijing.

　　According to the recent hot questions of hotline 12329 issued by Beijing Housing Provident Fund Center, if there is no self-owned house in the administrative area of Beijing, you can also apply for housing provident fund withdrawal without rental contract and invoice, and withdraw it once a month at the standard of 1,500 yuan, and you need to reapply after one year of withdrawal.

　　Two kinds of application extraction methods

　　The first way is to apply through the online business system of housing provident fund.

　　Log in to Beijing Housing Provident Fund Network, click "Personal Online Business Platform" on the right, enter "Personal Online Business Platform (Beijing Center)", click "Registered User Login", and log in with registered account and password. Employees who log in for the first time need to register as registered users. After logging in successfully, complete the extraction application according to the following steps.

　　Step 1: Select the extraction items and enter the extraction information.

　　The applicant clicks "I want to withdraw" on the left side of the page, and then clicks "Withdraw Application" on the "Withdraw Provident Fund" page to enter the withdrawal application interface. Click "Rent Application and Withdraw Housing Provident Fund" in the new event application list to enter the event application page, and the system will automatically display the basic information of the user. After selecting "Payee Joint Card Bank", the system will automatically display the corresponding bank card number. Select "No self-owned house (1,500 yuan per month)" in the "Rental Type" item.

　　Step 2: Personal authorization and commitment.

　　Applicants should carefully read and check the Personal Information Verification Authorization and Commitment Letter, and click the "Submit" button, and the system will display that the submission is successful.

　　Step 3: Submit the application and print the receipt.

　　The applicant clicks "Print Receipt" to print the business receipt of this application, and clicks "OK" to complete the application. Submit the printed application business receipt and relevant materials prompted by the system to the unit manager for on-site handling at any management department or entrusted bank agency.

　　The second way: through the housing provident fund business counter.

　　The unit manager must hold the original ID card and extract the materials provided by the applicant to any management department or entrusted bank agency of Beijing Housing Provident Fund Management Center.

　　Extracting the materials provided by the applicant is: (1) extracting the original ID card of the applicant; (2) Extract the "Application Form for Extracting Housing Provident Fund from Renting" that the applicant has filled out.

　　Text/reporter Zhu Kaiyun

Is the "Four-Party Alliance on Chip" established? What are the impacts on China?

"Four-party Chip Alliance" is an idea put forward by the United States in March this year. The United States hopes to set up a chip alliance composed of the United States, Japan, Taiwan, China and South Korea to realize a closed-loop chip production and exclude mainland enterprises. The idea of four-party alliance put forward by the United States has gathered four major countries and regions in the field of chip manufacturing in the world. Among them, the United States has long been in the leading position in the field of chips, while Japan and Taiwan, China also have their own advantages in parts and OEM, and South Korea also has unique advantages. If South Korea does not join, it is likely to be sanctioned by another three parties, and the domestic chip field will face a huge disaster.

The United States has long planned to set up a "chip quartet" to contain China.

This alliance can be regarded as version 2.0 of the Semiconductor Alliance of America (SIAC).

As early as May 11th, 20211, the American Semiconductor Alliance (SIAC) was officially announced.

This is a cross-industry alliance, which consists of semiconductor design and manufacturing enterprises and downstream customers who widely use semiconductors in products in important fields such as consumer and military.

At present, the alliance has 64 enterprise members, including Apple and AT&; T, Google and other technology giants also own chip design companies such as AMD, NVIDIA and Qualcomm, as well as chip manufacturers such as TSMC, Samsung, SKHynix and Infineon.

The Semiconductor Alliance of the United States does not accept Chinese mainland enterprises and has an obvious tendency of "excluding China".

However, it is still a business alliance in essence.

However, the "chip quartet" has obvious political color.

One of the most obvious signs is that this alliance is not divided by industry, but by country (region).

The so-called "quartet", that is, the United States, Japan, South Korea and Taiwan, China, has completely rejected Chinese mainland.

Chip quartet

This alliance is surprising, including almost the main participants in the chip industry, and can be called "the strongest alliance in the history of semiconductors".

According to ICinsights’ chip market research report, in the list of the top ten semiconductor companies in 2021, the United States monopolized seven seats, South Korea occupied two seats, and Taiwan, China occupied one seat, all within the alliance.

The four-party alliance covers the fields of chip research and development, production, sales and technology update, and basically realizes the closed loop of chip production.

The United States hopes to take this opportunity to exclude China from the semiconductor industry chain, thus curbing China’s chip development.

In March this year, the United States put forward the idea of establishing a "chip quartet" and planned to hold a meeting in August.

The meeting will be held soon, but South Korea is unwilling to make a statement.

Why doesn’t Korea want to get involved in this matter?

First of all, South Korea has invested a lot of money in the field of chips in Chinese mainland.

Not to mention other companies, just look at the investment and production capacity of Samsung Electronics and SK Hynix.

In 2021, the vice president of Samsung said that the investment in China has reached 46 billion US dollars (about 310 billion yuan).

In February, 2022, Samsung invested another 101 billion yuan to expand the second phase factory of Xi flash memory and build a 12-inch 3Dv-nand production line.

In terms of production capacity, the production capacity of Samsung Electronics Xi factory accounts for 42% of Samsung’s total flash memory production capacity and 15% of the global production capacity.

Samsung electronics Xi factory

From the perspective of SK Hynix, it has been deeply involved in the China market for more than ten years, with an accumulated investment of more than 20 billion US dollars (about 134.8 billion yuan), and plans to invest 2,394 trillion won (about 12.2 billion yuan) in Wuxi factory in the next three years.

SkHynix produces DRAM chips in Wuxi, accounting for 47% of the company’s total output of DRAM chips.

To sum up, Samsung Electronics and South Korea Hynix have invested more than 550 billion yuan in China.

Investing in China is about making money.

In China, Samsung Electronics and Hynix really made a lot of money.

If South Korea joins the "four-chip alliance" led by the United States, it will have to worry about what to do with the invested funds.

Second, China is Korea’s largest trading partner.

In 2021, in addition to investing in chip production in China, South Korea also exported memory chips worth $69 billion to China, accounting for nearly half of the export volume.

As far as international trade is concerned, China is the largest trading partner of South Korea.

According to the data released by Yonhap News Agency recently, China has been Korea’s largest trading partner for 18 consecutive years, with an absolute advantage of 25% in exports to China, ranking first in Korean exports.

What is the working principle of the chip and why it is difficult to build;

Chip is an integrated circuit, which is composed of a large number of transistors. The circuit can be manufactured on the surface of semiconductor chip for operation and processing. The development and supply of the first and second generation semiconductor materials in China are restricted by people, and the third generation semiconductor is an important way to improve the performance of integrated circuits in the post-Moore era. The working principle of the chip is to make the circuit on the surface of the semiconductor chip for operation and processing.

The first step of the chip is design.

Just like building a building, you must have a design before building it, so that your house will be built stably and safely. On this premise, you can make the layout of the building on the first floor more reasonable, the utilization rate is higher, and more people live in it. Then the design drawing is more recognized, and the house you built will be better.

Why is it so difficult to make a chip?

Making a chip is as difficult as creating a city, even more difficult than creating a city!

A series of China enterprises, such as Huawei ZTE, were sanctioned by chips, China tightened its belt to make chips, and by 2022, the whole world began to make chips crazily. This silicon wafer, which is almost the size of a thumb, makes the whole world crazy. So why is the chip so difficult to make? What is its principle and manufacturing process? Let’s find out! Whether it is smart wearable devices (smart watch bracelets), digital microwave ovens or refrigerators, more common mobile phones and computers, Internet of Things devices, etc., you can see the chip.

What is the essence of the chip: the chip is also called integrated circuit IC (generally referred to as large-scale integrated circuit). Generally, it is mainly a large-scale circuit system composed of transistors (semiconductor devices, diode triodes or various subdivided gate-level components). Now, the transistors in the mainstream mobile phone computer chips have reached tens of billions, and some even rose to hundreds of billions. So how can such a large-scale transistor circuit be placed on an area the size of a fingernail?

The primary product of the chip: wafer

The chip is mainly burned or placed on the wafer, and finally cut, and so on. We can look like a CD, place or carve something on each unit area of the CD, and finally cut it in unit area.

So what is a round chip?

Polysilicon is dissolved and doped with silicon crystals, and then it is precipitated by various technologies to form cylindrical monocrystalline silicon. Then the silicon crystal is grinded, polished and sliced to form a flaky product of the silicon wafer, that is, the wafer.

(General process from wafer fabrication to chip production)

Mask aligner-the mother embryo of the chip.

What is the principle of mask aligner? Mask aligner’s principle of preliminary treatment of round crystal is similar to that of general circuit board manufacturing, and a protective film on the wafer surface is removed by using a designed template. Then, the wafer is soaked in the designed etching solution, and the part that lost the protective film is etched away to form the circuit we need. Then the impurities remaining on the wafer surface are washed with pure water. Among them, the exposure machine is a device that uses ultraviolet rays to remove the protective film on the wafer surface through the template. Then in the end, we can think of mask aligner as how to map the design drawings on a circular wafer with a unit area. It can be seen how complicated and delicate the manufacturing process is.

photoetching machine

What are the commercial chip manufacturing companies at present?

The most famous is TSMC in Taiwan, China: a manufacturer of integrated circuits and wafers, and most of a series of technology companies like Apple, Huawei and Qualcomm are actually manufacturing in TSMC.

South Korea’s Samsung Company: Samsung also has its own foundry, and its own chips, including those of other companies, can be produced in Samsung. However, some people in the industry think that there are still some gaps in the production process between Samsung and TSMC, so TSMC accounts for a larger proportion.

Samsung Semiconductor and TSMC

However, no matter how great the international scientific and technological situation changes, Chinese can always find a way to deal with it. It is believed that the country will occupy an important position in the cutting-edge chip in the near future with strong basic science and scientific research strength.

In fact, from the process of wafer production, we can see that it is very difficult to make chips, and the process and technology of wafer production cover a series of disciplines such as materials science, optics, crystallography, process flow, automation and so on, which shows that it is very difficult. In fact, wafer fabrication is not the most difficult in the whole process of the chip! Chip architecture design: since the chip is compared to building a city, then the wafer just bulldozes the land. How to plan and create a city is the most difficult!

The Soul of Chip-Chip Architecture Chips are not all the same. Different architectures (design drawings) have different types of chips, just like the selection of cities, whether inland cities or coastal cities. These cities are divided into transportation hub cities or port cities, etc. Different chip architectures have different chip design requirements and manufacturing processes. At present, the mainstream chip architecture is arm architecture and Intel’s X architecture. ARM is mainly used in embedded systems (including mobile phones, embedded computers, Internet of Things devices, etc., Huawei Kirin processors, and Apple A and M series chips all belong to ARM architecture). Intel chips are mainly desktop processors, which are mainly produced for various computers, but also some embedded chips and other types of chips. To sum up, the chip architecture is very important, and the knowledge involved in designing the chip architecture is also very much: mathematics (especially the mathematical analysis of matrix theory, applied mathematical model-operational research, etc.), not to mention physics (circuit analysis-analog circuit digital circuit, automatic chemistry, heating modeling of nonlinear system, etc.), computer science (studying its clock frequency, pulse signal, instruction set and other issues) and so on. So how do you put the chip architecture on the wafer? This is the core problem of chip making, just like how to build the city on the drawing!

　　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.

　　Democracy is the common value of all mankind and an important concept that the people of the Communist Party of China (CPC) and China have always adhered to. Report to the 20th CPC National Congress, the Communist Party of China, regards the development of whole-process people’s democracy as one of the essential requirements of Chinese modernization, profoundly revealing the great significance of developing whole-process people’s democracy in the new journey of building a socialist modernized country in an all-round way. Chinese modernization contains a brand-new concept of democracy, which enriches the theory and practice of realizing democratic values and makes important contributions to promoting the progress of human political civilization.

　　The whole process of people’s democracy is the most extensive democracy.

　　Democracy is a political form formed by human society after thousands of years of exploration, which has played an important role in the process of human development. Democracy is historical, concrete and developing, and there is no one form of democracy in the world. The key to judging a form of democracy depends on whether it adapts to its own history and culture, conforms to its actual national conditions, can bring about political stability, social progress and improvement of people’s livelihood, can win the support and support of the people, and can make contributions to the cause of human progress.

　　In November 2019, General Secretary of the Supreme Leader put forward the important exposition that "people’s democracy is a whole-process democracy" for the first time during his inspection tour in Shanghai, which profoundly expounded the characteristics and advantages of China’s socialist democracy. At the celebration of the centenary of the founding of the Communist Party of China (CPC), General Secretary of the Supreme Leader further emphasized that "people-centered development thought should be practiced to develop people’s democracy in the whole process". The historical resolution adopted by the Sixth Plenary Session of the 19th CPC Central Committee included "developing people’s democracy in the whole process" as the important content of Socialism with Chinese characteristics Thought of the Supreme Leader in the new era in the "Ten Clarities". Report to the 20th CPC National Congress, the Communist Party of China, explicitly wrote "developing people’s democracy in the whole process" into the essential requirement of Chinese modernization, and further proposed that "the people’s democracy in the whole process will be more perfect" by 2035. During the two sessions of the National People’s Congress in China this year, "upholding and developing people’s democracy in the whole process" was written into the Legislative Law of People’s Republic of China (PRC).

　　Erik Bigon, editor of Kenya Broadcasting Corporation, noted that among the delegates of the National People’s Congress in China, there are workers from various industries, such as couriers, farmers, teachers, doctors and journalists. "In many other countries, it is difficult for people in some industries to get similar opportunities.".

　　Mahmoud hassan Khan, director of the Center for South Asian and International Studies in Islamabad, Pakistan, believes that at the National People’s Congress in China, the deputies reflected the opinions and suggestions of people from all walks of life in various fields, vividly demonstrating the connotation of people’s democracy in the whole process.

　　Harold, Zimbabwean Permanent Representative in Geneva, believes that the Greek word "democracy" originally means "people’s power", and "China’s democratic practice is closer to the original spirit and connotation of this concept".

　　True democracy, good democracy, to make the people the masters of the country, the people not only have the right to vote and vote, but also have the right to participate extensively; Not only can you express your wishes, but you can also achieve them effectively; Not only promote national development, but also share the fruits of development. In the whole process, people’s democracy truly adheres to the people’s dominant position, and everything is for the people and everything depends on the people.

　　At the National People’s Congress in China in 2021, Zhou Yizhe, a representative who has been a forestry worker for decades, put forward some suggestions such as appropriately increasing the proportion of cost subsidies for the pilot construction of universal telecommunications service in forest areas. Nowadays, the coverage rate of public network communication in key state-owned forest areas in Daxing ‘anling has increased from 10% to 50%, and forestry workers basically don’t have to "run all over the mountain to search for a network signal".

　　Robert kuhn, chairman of the American Kuhn Foundation, commented that Chinese-style democracy is not a castle in the air, but includes various feedback and interaction mechanisms, especially people’s congresses at all levels, whose main goal is to ensure a good life for all people. Tan Zheli, a senior researcher at the Mbeki Institute of African Leadership of the University of South Africa, believes that the whole process of people’s democracy in China "aims at serving the fundamental interests of the overwhelming majority of the people and bringing tangible benefits to the people".

　　Yi Si, chairman of the Royal Institute of East-West Strategy, was a special member of the Changchun CPPCC and a consultant of the Shanghai CPPCC. He personally participated in the practice of Chinese-style democracy and is currently writing a book on democracy in China. He learned that CPPCC members come from all walks of life, and most of the proposals are "very practical and grounded." In his view, "the Communist Party of China (CPC) attaches importance to the differences in conditions, customs and practices between the eastern and western parts of China and between urban and rural areas, and has made great efforts in balancing representation. Democracy in China is worth learning from. "

　　Martinez, a British social activist, believes that in China’s democratic system, people enjoy democratic rights at all social levels, not just during the election period. The elected deputies can hear the opinions, needs and expectations of the broad masses. "After the COVID-19 epidemic, China has made prevention and control of the epidemic, protection of the health and safety of the general public, and protection of people’s lives a priority. This is people’s democracy, and this is socialist democracy."

　　The whole process of people’s democracy is the most real democracy.

　　From "small courtyard chamber" to "house forum", from offline "round table" to online "discussion group", from NPC deputies insisting on asking for the needs of the people and asking for the people, to CPPCC members participating in grassroots consultations to solve urgent problems … … Complete institutional procedures and participation in practice make the whole process of people’s democracy change from value concept to institutional form, governance mechanism and people’s lifestyle rooted in China. China develops people’s democracy in the whole process based on its national conditions, which not only has distinctive China characteristics, but also reflects the common pursuit of democracy by all mankind. It not only promoted the development of our country and national rejuvenation, but also enriched the form of human political civilization.

　　"China’s unique road to modernization and development shows that every country and its people have their own unique insights, strength and imagination, and can explore and use their own history and reality to establish a system and promote the national development process." Charles Onunaiju, director of the China Research Center in Nigeria, said in an article published in Nigeria’s Blueprint.

　　Yu Deshuo, deputy mayor of Bath, England, who has conducted extensive research in rural areas of China, attended the democratic forum in Wenling, Zhejiang. The villagers sat around the big tree with small benches, and the scene of speaking freely about the development of the village impressed him deeply. "The participation of the people is related to the degree of democracy and affects the expression of decision-making will. In this sense, China’s whole process of people’s democracy has richer and deeper connotations. "

　　Kuhn believes that China strives to improve the living standards of all its people, which involves reform, rule of law, public participation, human rights protection and other aspects. "More than 1.4 billion people in China have truly become masters of their own affairs and explored new paths for the development of human democracy. This is China’s great contribution to human political civilization."

　　The whole process of people’s democracy broke the hegemony of western democratic discourse. Martin jacques, a British scholar, believes that in the eyes of western countries, democracy originated from western polity and will gradually expand into a universal system for all mankind. This view lacks historical common sense and does not respect cultural differences. "Western countries account for less than 15% of the global population, but they think that their own systems should be accepted by all mankind, and all regimes that do not conform to the Western system are incorrect. Successful governance is not to copy the system and rules of one country to other countries, especially when the national conditions of the two countries are completely different. Democracy means respecting a country’s cultural traditions and allowing the country’s governance model to bear fruit in its own environment. "

　　Whether a country in the international community is democratic or not should be judged by the international community together, not by a few self-righteous countries. "The rich and diverse civilizations in the world are full of vitality, and the rich diversity of civilizations, especially political civilizations, means that there is no single model of democracy that can be mass-produced." Jin Ping, director of the Institute of International Relations of the Royal Cambodian Academy of Sciences, believes that only by respecting the diversity of civilizations and enhancing inclusiveness can we promote and consolidate regional and even global peace and harmony, and promote the building of a community of human destiny in which no one is left behind.

　　People’s democracy is the most effective democracy in the whole process.

　　"The rule does not have to be the same, and it is expected to benefit the people." Democracy is not an ornament, not for decoration, but for solving problems that people need to solve. In the final analysis, the evaluation of a form of democracy depends on whether it can make the people live a good life.

　　Jonny miller, Executive Chairman of the US-China Cooperation Foundation — White once wrote that China has successfully practiced the whole process of people’s democracy, a unique form of democracy, and proved to the world that Socialism with Chinese characteristics’s democratic system can create enormous economic and social benefits for all people.

　　In the decade of the new era, China has completed the historical task of getting rid of poverty and building a well-off society in an all-round way, and the cause of the party and the state has made historic achievements and changes, pushing forward a new journey of building a socialist modern country in an all-round way. These achievements fully show that the continuous enrichment and development of people’s democracy in China can stimulate the infinite initiative and creativity of the people of China and promote the all-round promotion and progress of Chinese modernization.

　　Ma Yijun, a senior researcher at the Globalization Think Tank, believes that the true meaning of democracy is to serve the people, and China’s democracy is well deserved. "The China government has responded to the people’s call and made efforts to improve people’s lives and livelihoods. Before legislation, China will announce the draft law to the public and solicit opinions. This is a big example. "

　　Chinese modernization is a comprehensive and free development modernization, and it is a five-in-one modernization of economic construction, political construction, cultural construction, social construction and ecological civilization construction. Among them, the fundamental task of political construction is to continuously develop socialist democratic politics, continuously build high-quality Chinese-style democracy, and constantly ensure that people’s rights as masters of their own affairs are implemented.

　　In Yi Si’s view, the practice of Chinese-style democracy can solve practical problems. "This is achieved through consultation at every level of the administrative department in a wide range of society and full discussion within the party."

　　The people’s congress system in China embodies the superiority of the socialist system. While ensuring that the party and the state can hear the voices of the people in all aspects of decision-making, implementation and supervision, it also ensures that the decision-making is far-sighted and can be implemented efficiently. Martin jacques believes that only a very confident political party with a solid mass base can successfully make long-term policy adjustments when necessary.

　　Igor Maximtsev, president of St. Petersburg State University of Economics, believes that the whole process of people’s democracy in China adheres to the people-centered, conforms to China’s national conditions and reality, and contributes China’s wisdom to human political civilization. Countries should respect each other’s democratic model, strengthen exchanges and mutual learning, and jointly promote the continuous development of human civilization.

　　The Communist Party of China (CPC) insisted on coming from the masses and going to the masses, was good at constantly summing up the wisdom and experience of the people, and concretely and realistically reflected the people being the masters of the country in the policies and measures of the party’s governance, so that the party’s theory and decision-making have the source of practice and keep the vitality of innovation.

　　Onunaiju said that China’s modernization process does not directly copy the experience of other countries in the world. On the contrary, it absorbs foreign experience on the basis of its own national conditions, combines it organically, and has been tested by practice. The national consensus formed in consultation and cooperation integrates all different viewpoints and visions into the macro road map of national development, and condenses the consensus and will of the whole society.

　　China’s concept of democracy comes from the fertile soil of Chinese modernization in practice, which will be enriched and developed with the advancement of Chinese modernization, and will contribute more China wisdom to the progress of human political civilization.

Knowing a thousand miles, the whole family can cure sores.

Home has Sanguisorba bark, not afraid of burning and peeling.

If you have Sanguisorba charcoal at home, you are not afraid of skin burning.

Liu sent slaves at home, not afraid of beheading with a knife.

…

A catchy Chinese medicine jingle

Seemingly easy to understand

But it embodies countless philosophical wisdom of the ancients.

Chinese medicine is the traditional medicine of our Chinese nation.

Compared with western medicine

Has the advantages of low price, small side effects and the like.

Loved by everyone

But nowadays, we often see that some drugs or health care products are declared as "natural preparations and pure Chinese medicine preparations", which are non-toxic and have no side effects.

In fact, it is a misunderstanding that "Chinese patent medicine is non-toxic". If it is not used properly, Chinese patent medicine can also cause toxic and side effects like western medicine.

Why is the saying that "Chinese medicine is nontoxic" so deeply rooted in people’s hearts?

According to the current situation, the research on the effective components and pharmacological effects of most traditional Chinese medicines is not as thorough as that of western medicines. Long-term and large-sample clinical trials are needed before western medicines are put on the market. The adverse reactions are fully studied, and the corresponding parts in the instructions are clearly written, and their shortcomings are unambiguous. This actually gives patients full right to know and protects them to the maximum extent. However, there is a lack of research on the adverse reactions of traditional Chinese medicine, especially Chinese herbal medicine, which is mostly used by experience. The analysis of effective components of many drugs is still under exploration, let alone the study of side effects.

For some Chinese patent medicines, the relevant research data is also very scarce, and the corresponding parts in the instructions are either simply described or omitted, which misleads patients and thinks it is very safe. In addition, the media often deliberately emphasize "pure Chinese medicine preparation" in propaganda, which actually plays a misleading role in fueling the "non-toxic Chinese medicine".

Therefore, if Chinese patent medicine is improperly applied,

Will cause toxic side effects like western medicine.

It can delay the illness, but it is life-threatening.

Here are some commonly used Chinese patent medicines.

Let’s talk about their side effects

Liushen Pill contains toxic components such as bufogenin and realgar. Some people take Liushen Pill because of sore throat, resulting in itchy skin, irritability, pale face, nausea and vomiting, drowsiness and coma, dyspnea and arrhythmia.

Liushen pill

Jinkui Shenqi Pill, also known as Bawei Dihuang Pill, is often used to treat waist soreness, leg weakness, acute abdominal pain, polydipsia, insomnia, dysuria or frequent urination. However, some people will have skin rashes, nausea, abdominal pain, diarrhea, edema, headache, rising blood pressure and rapid heartbeat after taking the medicine.

Jinkui Shenqi Pill

Xiaohuoluo Pill has been reported to have taken this medicine because of traumatic scapulohumeral periarthritis or lumbar sprain. As a result, symptoms such as chest tightness, dyspnea and itchy skin appeared, and the symptoms disappeared after treatment. The reason may be related to the allergic reaction caused by the animal protein contained in the earthworm (earthworm) in the prescription.

Xiaohuoluo pills

Xiaoyao powder is mainly used to treat headache, dizziness, fatigue and fatigue. However, it has been reported that after taking the medicine for trigeminal neuralgia, the whole body appeared punctate pink papules, edema of face and lower limbs, aversion to cold and high fever, and head swelling and pain after stopping treatment.

Xiaoyaosan

Sanxiandan, Angong Pill and Zhusha Anshen Pill all contain cinnabar, that is, mercury sulfide, which can be poisoned if taken for a long time.

Classified traditional Chinese medicine containing cinnabar

Improper use of Xiaoke Asthma can lead to arrhythmia; Taking Fuzi Lizhong Pill improperly will cause tongue curl and shortness of breath; Abuse of Bupleurum injection and pilose antler essence injection can cause anaphylactic shock.

In recent years, the frequent adverse reactions of traditional Chinese medicine injections have pushed the safety of traditional Chinese medicine to the forefront. In order to avoid the above-mentioned adverse reactions when taking medicine, we should closely observe the reactions after taking medicine during the period of taking medicine. Once there is any abnormality, we should stop taking medicine immediately and go to the hospital for treatment.

Other drugs

Source: National Medical Products Administration.

Wonderful recommendation in the past

Enter the keywords below to view the latest related classified articles.

notification

Hot information

what is the fact

Little Rukepu class

Food safety festival

Sampling results