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.

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　　(1) Training target: enterprises and institutions that have a certain demand for various applications of patents and have a certain ability to use them, except patent applications. Have a certain patent foundation, a special intellectual property department in the enterprise, and intellectual property management personnel with certain patent-related knowledge.

　　(2) Course orientation: patent creation, intermediate courses and practical training.

　　(3) Training time: 4 class hours.

　　(4) Teaching content: Patent mining refers to the process of analyzing, sorting, splitting and screening the obtained technical achievements from the technical and legal levels in technology research and development or product development, so as to determine the technological innovation points and technical solutions for applying for patents, and it is a process of extracting the technological innovation points and solutions with patent application and protection value from the innovation results. Patent mining is at the front end of enterprise patent workflow, which has a far-reaching impact on patent management, application and protection in the later period. It is the foundation of enterprise patent work and is conducive to maximizing legal rights and commercial benefits and minimizing patent infringement risks. This course highlights the characteristics of patent mining through the process of gold panning, shows and explains all the steps in the whole process of patent mining through the case of "soap box", and puts forward three "grasping hands" to effectively carry out patent mining at the end of the course. Through this simple way, the purpose is to enable the trainees to understand and master the significance and specific process of patent mining as soon as possible, and to understand how enterprise managers and patent workers can carry out patent mining within the enterprise, so as to prompt the innovation achievements of the enterprise to be converted into patent applications in time, so as to obtain stronger patent protection.

　　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

　　 　At 8: 30 in the morning, Xiaohua (pseudonym), who is engaged in word work, started her day’s work. In order to alleviate the anxiety at work, she will order a cup of milk tea two or three days a week. "Compared with bottled drinks, the freshly made milk tea tastes better, with more choices and faster updates, and the process of choosing ingredients and sweetness is also very enjoyable." In Xiaohua’s eyes, "this is the sense of life ceremony of contemporary young people."

　　 　There are not a few young people like Xiaohua, and their pursuit is not unrelated to the rapid development of the existing beverage industry. Among them, new tea brands with tea, fruit and milk as the main raw materials are emerging one after another. According to the "2022 New Tea Research Report" published by China Chain Store & Franchise Association, by the end of 2022, there were 486,000 new tea shops nationwide. At the same time, however, the opacity and low standardization of the types and dosages of additives in existing beverages have repeatedly attracted attention.

　　 　So, what are the attractions of ready-made drinks? How to balance "good drink" and "health"?

　　1. Unknown composition: the hidden worry behind "freshness"

　　 　The history of beverages has a long history. As soon as mankind entered the door of civilization, it was no longer satisfied with just taking water as the object of daily drinking. As early as thousands of years ago, beer fermented from surplus grain has stimulated the taste buds of ancestors in Egypt and the two river basins. In ancient Greece and Rome on the Mediterranean coast, wine became a standard on the tables of dignitaries. In modern times, drinks made of tea, coffee, cocoa and other plants have reached every corner of the world with the sails of European and American navigators. With the development of industrialization, the preparation of beverages has entered the era of assembly line. While the types are extremely rich, there are also different "schools" such as making, selling and prepackaging, which meet the preferences and needs of different beverage lovers with their own characteristics.

　　 　In today’s fast-paced era, different lovers have given their own answers to the attraction of ready-made drinks.

　　 　"I drink coffee almost every day, order takeout on weekdays and go to coffee shops on weekends." Jiu Li (pseudonym), who has been drinking coffee for many years, said, "Besides refreshing myself, coffee can create a working state for me psychologically, just like reading in the study room is more efficient than at home."

　　 　"For me, milk tea may be something that is not so daily, but it is relatively easy to get. I will have a little satisfaction psychologically, but buying bottled drinks will not feel this way." Xiaohua added.

　　 　"The most attractive thing about the existing drinks is that they are fresh. I feel that there should not be so many preservatives." Cedar (pseudonym), who drinks milk tea every week, said, "And the frequency of new products and joint models will be higher, which will better satisfy curiosity."

　　 　Freshness, atmosphere and instant satisfaction … … Speaking of the charm of ready-made drinks, respondents mostly talked about the above points. In the interview, most interviewees also said that when ordering ready-made drinks, they usually choose sugar-free, mostly because they don’t like sweet food, prefer original flavor and worry about gaining weight. It is not difficult to see that while drinking, young consumer groups also attach great importance to health.

　　 　"In fact, I am a person who cares about the health of food ingredients, but once I have emotional problems, I will still get used to a drink." Although you will try to choose a style that is sugar-free and simple in ingredients when you buy it, there are still some changes in the weight and sleep of Xiaohua after several years.

　　 　"I occasionally meet some patients with dyslipidemia, especially girls. During the dietary survey, I found that she may not like meat, but she likes to drink milk tea." Xu Yingxia, deputy director of the Clinical Nutrition Department of Beijing Tiantan Hospital affiliated to Capital Medical University, said, "In fact, the calories and sugar contained in drinks such as milk tea are not low."

　　 　"I care more about food ingredients, and I hope that ready-made drinks can also be marked." Cedar added.

　　2. Different standards: gradually disclosed ingredients

　　 　What is the calorie of a cup of milk tea? What are the ingredients in the cup? Are the standards of sugar content uniform in different tea shops?

　　 　"I led students to do a small survey four years ago, and found that the quality control of these ready-made drinks is not good. Different people in the same store may have a lot of differences in the grasp of 3-point sugar and 7-point sugar. During the test, I also found that a 3-point sugar drink added more sugar than a half-sugar drink in the same store." Xu Yajun, deputy dean of Peking University School of Public Health and professor of the Department of Nutrition and Food Hygiene, said in an interview, "Different tea shops ‘ 3 cents sugar ’ The sugar content is also very different, which may be one of the reasons why it is not easy to clearly label the sugar content of existing drinks. "

　　 　"Actually, I don’t recommend that you drink milk tea often, because you don’t know what you are drinking." Xu Yingxia said, "Bottled drinks will at least be marked with specific ingredients and know what is inside. But milk tea is generally not marked. "

　　 　At present, there are clear regulations on the contents of labels in prepackaged foods, which require that the food name, ingredient list, net content, allergenic substances and so on be clearly written, but there are no hard and fast regulations on the foods that are made and sold now.

　　 　"There have been similar attempts by catering brands before, but the effect is not ideal. For example, if a restaurant makes a kung pao chicken, how do you label the nutrients? There are still some implementation problems. " Kai Zhong of Kexin Food and Health Information Exchange Center suggested starting from the upstream of the industrial chain.

　　 　"For example, the final finished product is not easy to make specific provisions, but the raw materials it uses can be supervised. Fruits should have the procurement standards for fruits, milk should have the procurement standards for milk, and the amount of additives should be standardized, and they must be purchased through formal channels. Supervise the front end, no matter how the merchants match within a safe range, the finished product is unlikely to have big problems. " Kai Zhong said.

　　 　Nowadays, existing beverage brands pay more and more attention to the health of ingredients. Some brands slogan "real milk", "real tea" and "real sucrose", while others emphasize the use of healthy natural sweeteners. For example, recently, a tea brand announced the calories and nutrients of six products through official accounts.

　　 　"Labeling the ingredients will make consumers drink more clearly, which is worth promoting." However, Xu Yajun said frankly, "Before labeling, the relative amount of the whole production process needs to be added ‘ Standardization ’ Otherwise, the number written on the label is meaningless. "

　　3. The intake is controllable: the standardization process is accelerated.

　　 　Ready-made drinks are inseparable from manual operation, and once manual operation is involved, it is difficult to be as accurate as a machine at all times.

　　 　Among the interviewees, Cedar once had the experience of working in a chain of new tea brand stores. According to her introduction, "I will receive a list when I first go to work, which contains the preparation process of various beverages. There are specific requirements for how much each ingredient should be put. What I need to do is to memorize and operate strictly according to the process. At present, the large-scale chain brands, stores prepare a drink, the personal operation space is actually not that big, and the degree of standardization is still higher."

　　 　The reporter checked the relevant national standards and found that they included GB/T10789-2015 General Principles for Drinks, GB7101 National Standard Drinks for Food Safety, GB2759-2015 National Standard Frozen Drinks and Materials for Food Safety, GB2760-2014 National Standard for Food Safety, and GB14880-2012. Take the sweetener aspartame as an example. According to the current national standards, it is allowed to be added to six kinds of drinks, such as fruit and vegetable juice (pulp) drinks and protein drinks. The maximum dosage is 0.6g/kg, and the dosage of solid drinks is increased according to the dilution multiple. However, as a separate category, there is no special national standard yet, and the supervision of this category is mostly carried out with reference to the above standards.

　　 　"The General Principles for Drinks was put forward by China Beverage Industry Association, which is mainly aimed at prepackaged beverages, and the ready-made beverages are not in this." Kai Zhong explained, "Strictly speaking, the category of ready-made beverages is actually regarded as the catering industry. As long as it is operated by people, it is difficult to standardize it 100%. However, for example, the dosage of whole sugar, semi-sugar, less sugar, whether to use sugar or sweetener, etc., relatively unified standards can be established within the enterprise and even within the industry to avoid the situation that the semi-sugar in one store is sweeter than the whole sugar in another store. "

　　 　Although there is no national standard, in recent years, in view of the rapid development of the existing beverage industry, different social groups have put forward group standards for the industry to abide by. In December 2019, China Cuisine Association took the lead in publishing the group standard T/CCA 009-2019 "Code of Practice for Ready-made Drinks", which stipulated the definition, classification, facilities, equipment and raw materials, and food additives of ready-made beverages. In March, 2021, Fujian Chain Store & Franchise Association issued the group standard T/FJCFA 0001-2021 "Ready-made Milk Tea". Subsequently, the Cross-Strait Tea Industry Exchange Association issued the "Group Standard for Tea Beverage Series", which clarified the scope, requirements and inspection rules of five types of products, such as freshly made milk tea and freshly made milk cover tea. The requirements further subdivided specific indicators such as microbial limit, pollutant limit and food additives. In recent years, China Chain Store & Franchise Association has successively issued group standards such as Terms and Classification of Ready-made Tea, Guidelines for Food Safety Self-inspection of Ready-made Tea Stores, and the standardization process of the ready-made beverage industry is gradually accelerating.

　　 　"Generally speaking, processed foods are not as good as natural foods, especially those that remind pregnant women and children to use with caution. I suggest you control your intake." Xu Yingxia said, "A few times a week or a month is enough."

　　 　(Reporter Jia Yueyang)

　　Science and Technology Daily, Beijing, January 23rd (Intern reporter Zhang Jiaxin) According to a paper published in the journal Nature Communication on the 20th, scientists from Northwestern University School of Medicine and the University of Texas, The University of Texas MD Anderson Cancer Center, found in preclinical research that there are natural nano-sized bubbles containing angiotensin converting enzyme 2 protein in the blood of COVID-19 patients, and found that it can prevent a wide range of Covid-19 strains from being infected, including many current Covid-19 variants and possible coronaviruses in the future. Once developed into a therapeutic product, it can be used as the least toxic biotherapy method to benefit mankind.

　　EvACE2 protein is a tiny lipid (fat) vesicle with the size of nanoparticles, which expresses ACE2 protein (the receptor of Covid-19). Scientists say that these bubbles can be used as bait in the body to "lure" Covid-19 away from the ACE2 protein on the cell.

　　Covid-19 spike protein "grabs" the "handle" of evACE2, but not the intracellular ACE2, which can prevent the virus from entering human cells. Once caught, the virus will either float around harmlessly, or it will be cleared by macrophage immune cells, and it will never cause infection again.

　　Dr Lagu Karuri, co-senior author of the study and chairman of The University of Texas MD Anderson Cancer Center Cancer Biology, said that the key of this study is to identify the naturally occurring extracellular vesicles in the body, and these vesicles express ACE2 receptors on their surfaces, which is part of the normal adaptive defense against Covid-19. On this basis, they found a new potential therapy to use this natural defense against Covid-19.

　　This study shows for the first time that evACE2 protein can block the original strain with the same or better effect against the new Covid-19 variety. The researchers found that these evACE2 nanobubbles exist in human blood, which is a natural antiviral reaction. The more serious the disease is, the higher the level of evACE2 detected in the patient’s blood.

　　"Whenever new Covid-19 variants proliferate, the initial vaccines and therapeutic antibodies may lose resistance to Alpha, Beta, Delta and the latest Omicron variants." Dr. Liu Huiping, associate professor of pharmacology and medicine at feinberg Medical College of Northwest University, said, "However, the beauty of evACE2 lies in its super ability to prevent a wide range of coronavirus strains, including the current Omicron, and even the future coronavirus from infecting humans."

　　Studies on mice show that when Covid-19 spreads to the airway through droplets, evACE2 has therapeutic potential to prevent or block infection.

　　One of the biggest challenges in fighting the COVID-19 epidemic is the moving target of the virus, which constantly evolves into a new virus strain (variant) with mutation. There are various changes in the spike protein of these new virus strains, which may lead to an increase in infection rate and breakthrough infection.

　　At present, the team is applying for a patent on evACE2, with the goal of cooperating with industry partners to develop evACE2 as a biotherapy product (nasal spray or injection therapy) to prevent and treat COVID-19.

In recent years,Large and medium-sized cars are gradually gettingThe favor of the market, especiallyNew energy vehicles,This model has large space, comfortable ride and outstanding intelligence. Recently,On December 2024, four models were officially launched, and the official guide price was 265,800-400,800 yuan. Let me take Aouita 12 2024 700 three-laser rear-drive smart edition as an example to talk about this car in detail.

The appearance of the car still uses the family-style design style, and the front face is also very sleek. C-shaped lights are also designed on both sides, and black lines are added at the edges to make the front face look more intelligent.The air intake grille also has an active closing function, and the front looks fashionable and sporty.

Aouita 12 has a length, width and height of 5020/1999/1460mm and a wheelbase of 3020mm. The lines at the top slowly slide down to the tail, and the sides are designed to be full of atmosphere. A 20-inch multi-frame wheel hub shape is also designed.

On the tail side, it gives people a broad sense of design. The tail also has a lifting function. It adopts a split taillight, with black lines at the edge and a black surround at the bottom. The tail is still very recognizable.

In terms of interior, the interior design is very simple and atmospheric, with an embracing design style and a 35.4-inch 4K.Full LCD instrument panel,The 15.6-inch central control panel is designed with a sense of intelligence and technology.In-vehicle intelligent system supports navigation system, navigation road information display, service and vehicle networking., 5G network, OTA upgrade, facial recognition, etc., support voice recognition control, we directly say "small tower" in the car, which can let the voice assistant open the window, air conditioner, map and so on.

The 2024 model was used.The front seat is comfortable to ride. Aouita 12 2024 700 three-laser rear-drive intelligent version, the front seat supports the heating function and the main driver supports the memory function. As an entry-level model, this seat configuration is enough. If you want to have the functions of front massage and rear heating, you can choose a higher model.

The capacity of the front luggage compartment is65L，The space in the trunk is not small, and the volume reaches after opening.490L，The seats in the second row also support the reclining function, so that the space in the trunk is more plentiful.

Aouita 12 2024 700 Three-laser Rear Drive Smart Edition, equipped withAnti-lock braking and brake assistLane departure warning、Forward collision warning、Rear collision warning, reversing car side warning、DOW opening warning、Active braking, parallel assist, front parking radar and rear parking radar.、、360 panoramic image、Full speed adaptive cruise、park assist vision, L2 intelligent assisted driving, 11Outside camera, 2Inside camera, 12Ultrasonic radar, 3millimeter-wave radar, 3Wait.

Aouita 12 2024 700 Three-laser Rear Drive Smart Edition, equipped withPermanent magnet/,using rear single motor,The maximum power is 230 kW, 370,The official acceleration time of 100 kilometers is 6.7s, and the power consumption of 100 kilometers is 15kWh/100km. In terms of batteries,It takes 0.33 hours to charge the battery from 30% to 80%, and the battery life is 700 kilometers.

Recommended model

I recommend.Aouita 12 2024 700 three-laser rear-drive smart edition, which is an entry-level model, and the price range is.265,800 yuan, the car’s appearance is fashionable and sporty, the configuration is also very rich, the power performance is abundant, and the overall performance is still good. If you want to buy a medium-sized and large car, you may wish to take a look at this car.

Text, map/Pan Jie

  Appearance article

Domineering and dynamic

The overall style of Changan Ford Sharp continues the domineering toughness of overseas prototypes, but the design of the new front air intake grille makes the 2015 Changan Ford Sharp more full and dynamic.

Because the 2015 Changan Ford Sharp is mainly a 7-seat model, the body structure is different from the previous generation. The length is 4878mm, the width is 1925mm, the height is 1770mm, and the wheelbase is 2850 mm. The tall D-pillar and the smooth rear roof inadvertently enhance the head space of the third row of passengers, and the side tail window with increased area also enhances the lighting effect of the third row. The overall shape of the tail is more compact and layered. The redesigned taillights also adopt a full LED light source design, which echoes with the headlight group. The metallic protective plate at the bottom is integrated with the exhaust gas from both sides, which not only maintains the unity of the vehicle, but also enhances the overall visual effect of the tail, making the tail of the vehicle more stable and avant-garde. The decorative strip made of chrome-plated metal is not only exquisite and beautiful, but also can play an anti-collision role when carrying luggage.

  Interior decoration article

Incorporate a sense of science and technology

In terms of interiors, the 2015 Changan Ford Sharp has made significant progress compared with overseas prototypes, and the overall simple design style has incorporated a lot of sense of technology.

The large 4-way electrically adjustable four-spoke steering wheel is wrapped in leather and decorated with chrome-plated metal, which is exquisite, beautiful and comfortable. There are functional areas on the left and right sides, which can operate driving data, sound, Bluetooth mobile phone control, sound adjustment, ACC adaptive cruise and LIM speed limit. Behind the steering wheel is also equipped with shift paddles that are not available in overseas prototypes.

The 2015 Changan Ford Sharp adopted a 10.1-inch full LCD dashboard, which can display various information such as speed, fuel consumption, driving data and safety configuration. The clear white scale with blue pointer can make the driver see at a glance.

The overall design of the center console is simple and exquisite. Except for the air-conditioning operation panel and the function keys of the audio system, the other functions are covered by an 8-inch touchable LCD screen, including navigation, vehicle image, electric seat heating, ventilation and many safety configurations of the vehicle. It is worth mentioning that after matching with the mobile phone through Bluetooth and USB interface, you can also play songs in the mobile phone and display album names and other information on the central control LCD screen.

The 2015 Changan Ford Sharp Four-wheel Drive Zunrui is also equipped with panoramic skylights, and the larger skylights bring better lighting effects to the rear passengers.

  Performance article

Adjust linear uniformity

The 2015 Changan Ford Sharp Four-wheel Drive Zunrui is equipped with a 2.7T EcoBoost GTDiV6 engine, which can produce a maximum power of 242kW at 5500rpm and a maximum torque of 475N·m at 2500~4500rpm. Matching it is a SelectShift6-speed automatic manual transmission.

During the whole test drive, the 2015 Changan Ford Sharp Four-wheel Drive Zunrui will not have a very strong feeling of pushing back, but it can take it easy when overtaking or merging, with smooth power output and gentle shifting action. You won’t feel overwhelmed when you climb over the hillside or pass some muddy and slippery roads. In addition, the feeling of throttle and brake is also my personal favorite, both of which are adjusted evenly and linearly, and will not be particularly abrupt.

The suspension is hard to adjust, and the vibration filtering performance is not ideal when encountering potholes and speed bumps, and the body has obvious ups and downs.

  Space article

Spacious and flat

The spatial performance of the 2015 Changan Ford Sharp is obvious to all. It is not a problem to actually sit 8 people in three rows of seats. The seats are all made of high-quality leather, and the large seat backrest supports the body in place, which is comfortable. The second row of seats is also very comfortable. The second row of right seats can automatically lean forward and fold, and the second row of left seats can easily enter by pulling the handle to lean forward and fold. The third row of seats will not have obvious sense of constraint for people with a height of 183cm, but because the seat position is low and the legs are not supported too much, it is not suitable for long-distance riding.

In terms of storage, there are storage compartments on both sides of the front and rear doors, and the glove box has a spacious overall space, which can hold at least three bottles of water. There is also a large hidden storage compartment at the top of the center console, where valuables such as mobile phones and wallets can be placed. There is a small storage compartment with a cover at the bottom of the center console, which has two USB interfaces, an AUX interface and an sd card groove. There are two water cup grooves in front of the front and rear rows of central armrest boxes, a small storage compartment, a 12v cigarette lighter and a three-hole power interface are also arranged in the middle of the second row, and an onboard toolbox is hidden under the second row of foot pads.

The trunk is spacious and flat, with a standard volume of 233L. The second and third rows of seats can also be laid down in a certain proportion, making the volume reach 2039L. It is worth mentioning that the 2015 Changan Ford Sharp Four-wheel Drive Zunrui has an inductive electric trunk door.

Security article

High strength guarantee

The 2015 Changan Ford Sharp uses high-strength and ultra-high-strength steel in key parts such as A-pillar, B-pillar, door anti-collision beam and front and rear anti-collision beam to form a solid and reliable passenger compartment. The collision force is effectively dispersed by the energy absorption design such as the collapse box, and the laser welding process with high strength and small thermal deformation ensures the passenger compartment to be foolproof.

The 2015 Changan Ford Sharp is also equipped with a blind spot monitor. Cameras are placed in the front grille and the rearview mirror outside the front passenger seat, so the driver can easily check the blind spot through the navigation screen by simply pressing the button on the dashboard.

    summary

For the domestic SUV market, many consumers have already gone through the stage of blind consumption, and pay more attention to the intrinsic value such as practicality. Therefore, such an all-round and multi-purpose model is bound to inject a new force into the domestic SUV market.

Product Reliability Report, May 2015

　 　 　 　Since the 18th National Congress of the Communist Party of China, the Hunan Provincial Party Committee and the provincial government have always adhered to the working principle of sharing the people’s legacy with the people, and adhered to the protection concept of "seeing people, seeing things and seeing life". In accordance with the unified deployment of the Ministry of Culture and Tourism, Hunan plans have been continuously launched, Hunan characteristics have been highlighted, Hunan voices have been made, Hunan brands have been formed, and a colorful and charming picture scroll of Hunan’s legacy has been laid out, which has become an important source of preserving Hunan spirit and a deep foundation for nourishing Hunan culture.

　　First, build a working system and open up a "new world" for the protection of intangible heritage

　　The first is to improve the protection laws and regulations.In June 2016, the second local regulation in Hunan’s cultural field and the first local regulation in the field of intangible cultural heritage, the Measures for Implementing the People’s Republic of China (PRC) Intangible Cultural Heritage Law, was promulgated. In 2014, the Provincial Party Committee Propaganda Department and the Provincial Department of Education jointly issued the Notice on Further Promoting the Work of Intangible Cultural Heritage in Campus. From 2019 to 2021, the relevant departments jointly issued the Plan for Revitalizing Traditional Crafts in Hunan Province, the Plan for Inheriting and Developing Quyi in Hunan Province and the Measures for the Administration of Provincial Cultural and Ecological Protected Areas in Hunan Province, and released the Catalogue for Revitalizing the First Batch of Traditional Crafts in Hunan Province, which fully played the role of laws and regulations in the protection, inheritance and innovation of intangible cultural heritage.

Miao Xiu creative training base

　　The second is to improve the four-level directory system.Hunan is rich in intangible cultural heritage resources, and the national, provincial, municipal and county-level directory system is well established, with a total of 5,254 projects in 10 categories, including 137 national intangible cultural heritage representative projects, 410 provincial intangible cultural heritage representative projects, 4,707 municipal and county-level intangible cultural heritage representative projects, 121 national inheritors, 304 provincial inheritors and 4,416 municipal and county-level inheritors. Kunqu opera, shadow play, the custom of Dragon Boat Festival along the Guluo River and the 24 solar terms are listed in the representative list of intangible cultural heritage of mankind. Three projects, namely, making skills of Qianliang tea, making skills of Fuzhuan tea and making skills of Junshan Yinzhen tea, were included in the list of representative works of human intangible cultural heritage by the Ministry of Culture and Tourism. In 2021, it took the lead in the protection of red intangible cultural heritage in China, and included red intangible cultural heritage items such as Chaling Red Story, Shaoshan Red Story, Cai Hesen’s revolutionary story and the story of the Red Army’s Long March in Xinhua into the provincial intangible cultural heritage list, so that red culture could be integrated into the inheritance pedigree of Chinese excellent traditional culture.

　　The third is to establish a non-legacy protection mechanism.The province has set up a provincial-level intangible cultural heritage protection center, 14 cities and states have set up 8 intangible cultural heritage departments (offices), 6 listed, 7 independent intangible cultural heritage protection centers and 7 listed; In 127 counties and cities in the province (including 4 local economic development zones), 19 independent intangible assets were set up and 108 were listed, and 33 independent intangible protection centers were set up and 92 were listed, achieving full coverage of the specialized institutions for intangible protection at the provincial, city and county levels, realizing the historical development of intangible protection forces from scratch. 18 departments, including the Propaganda Department of the Provincial Party Committee, the Provincial Development and Reform Commission, and the Provincial Department of Finance, established a joint conference system for the protection of provincial intangible heritage. Seven departments, including the Provincial Administration of Traditional Chinese Medicine, carried out collaborative protection of traditional medicine non-legacy departments, and the Hunan Provincial Department of Culture and Tourism became the first provincial-level cultural tourism department in China to implement collaborative protection of traditional medicine departments.

　　Second, connect with modern life and open the "activation code" for intangible protection.

　　The first is to create a cultural and ecological protection zone and build a Hunan model.Actively promote the construction of national-level Tujia and Miao cultural and ecological protection zones in Wuling Mountain Area (Xiangxi), explore a "four-in-one" construction model that insists on combining intangible heritage protection with cultural relics protection, project construction, cultural tourism industry and rural revitalization, and formulate more than 20 supporting local laws and policies on cultural and ecological protection, with a special investment of 1.057 billion yuan, and the investment and management level are in the leading position in the country. In 2019, Xiangxi Ecological Zone became one of the first seven national-level cultural and ecological protection zones in China. In 2021, the national cultural and ecological protection zone experience exchange activities were held in Xiangxi, and the Hunan practice of "four combinations" was promoted throughout the country.

　　The second is to promote the deep integration of non-legacy and tourism.Intangible cultural heritage is the most dynamic, potential and suitable field for the integration of literature and tourism. After the central government put forward the development strategy of cultural tourism integration, in order to speed up the two-way journey between poetry and distant places and embrace each other deeply, in 2019, the Hunan Provincial Department of Culture and Tourism and Yueyang Municipal Government held a series of activities, including a traditional craft exhibition and a tea fair in a 5A-level scenic spot, an intangible theme evening with Yueyang Tower as the background, a collection of outstanding papers on intangible heritage and tourism, and an academic forum on intangible heritage and tourism. In 2020, the launching ceremony of the first Hunan Intangible Cultural Heritage Shopping Festival will be held on May 19th China Tourism Day and in Taohuayuan, a 5A-level scenic spot. In 2021, the main event of "Cultural and Natural Heritage Day" publicity and display will be placed in Nanyue Scenic Area. In 2021, the first batch of 10 non-legacy theme (research) tourist routes, such as the tour around the lake with plenty of rice, the tour of the Xiangjiang River with a thousand miles to explore the source of the non-legacy and the tour of the mysterious Xiangxi, were released, covering 100 counties (urban areas) in 14 cities (states), connecting 156 heritage sites in series and involving 367 non-legacy projects. In 2022, the United Provincial Administration of Traditional Chinese Medicine planned the trip of Chu Yun Hu Xiang to nourish the spirit, the trip of magical Xiang Dong to nourish the lungs, and the paradise.Six excellent routes of TCM health tourism, such as the journey of nourishing the heart, have evaluated a number of demonstration bases of TCM health tourism experience, and the degree of integration between intangible heritage and tourism has been continuously strengthened, and the integration effect has been continuously improved.

　　The third is to implement the "non-legacy into campus" brand project.Thirty-three primary and secondary schools, including Mingde Tianxin Middle School in Changsha, and five universities, including Hunan Institute of Science and Technology, were identified as the intangible cultural heritage inheritance schools and practice bases in Hunan Province. More than 300 sets (volumes) of non-legacy teaching materials (readers) have been compiled, involving nearly 400 non-legacy representative projects such as Qi Opera and Huagu Opera. Local non-legacy knowledge has been integrated into "local teaching materials" and "school-based teaching materials", and the interest of "knowing hometown, loving homeland, understanding non-legacy and passing on culture" has been developed to help primary and secondary school students accept the nourishment of Chinese excellent traditional culture. In recent years, more than 13,000 non-legacy activities have been carried out on campus through non-legacy exhibition activities, covering 486 non-legacy projects such as Peking Opera, Flower Drum Opera, Changsha Tanci and Changde Sixian, covering nearly 800 schools of various types, benefiting more than 5 million primary and secondary school students, and promoting the formation of two brand activities, namely "drama animation enters the campus" and "small non-legacy inheritor". Hunan’s experience in non-legacy campus was presented at the national symposium on non-legacy protection.

　　Third, serve economic and social development and enhance the "contribution rate" of intangible cultural heritage protection

　　The first is to promote the revitalization of traditional crafts.Implement the traditional craft revitalization plan, set up the second national traditional craft workstation in Xiangxi, and realize the "four ones" goal of "exploring a basic way for traditional crafts to integrate into modern life, forming a research and development mechanism based on the design strength, brand image and market channels of the station-based units, cultivating a group of practitioners with high quality and wide coverage of traditional crafts, and launching a group of creative brands with Xiangxi as the core". Completed the implementation plan of 7 traditional craft projects such as beachhead woodblock New Year pictures, guided the establishment of 12 traditional craft project trade associations such as Hunan cuisine, organized the province to carry out 42 traditional craft revitalization trainings with more than 2,600 person-times, and established 5 traditional craft related majors and trained more than 1,300 graduates relying on Hunan Arts and Crafts Vocational College and other universities. Held the "Hunan Traditional Craft Revitalization and Development Forum" for two consecutive sessions, launched the online Hunan Traditional Craft Network, and released the "Blue Book of Hunan Traditional Craft Revitalization". Hunan Traditional Craft Expo was held for five consecutive years, and it was the first in the country to create a non-legacy museum on the cloud. In cooperation with the high-end aviation magazine "Zunpin", the special issue of "To Be Intangible and Respect for Ingenuity" was launched, with a circulation of 100,000 copies, and the revitalization of traditional crafts in Hunan was full of vitality.

　　The second is to serve the country’s major strategy.Since 2018, we have continued to promote intangible assistance for precise poverty alleviation. In 51 poverty-stricken counties in the province, 152 workshops for intangible assistance for poverty alleviation have been set up, involving 194 intangible projects and 129,000 people, which has driven 72,000 people to work at home and helped 68,000 people get rid of poverty. Hunan’s experience of "intangible assistance+poverty alleviation" is a typical promotion in the country. In Xiangxi, relying on Miao Xiu, Miao costumes and other projects, we launched the "Let Mom Go Home" non-legacy poverty alleviation program, set up more than 20 training bases in Miao Xiu, and trained more than 6,000 embroidered mothers. The brand "Let Mom Go Home" was praised by name at the press conference held by the State Council Office to help the poor through culture and tourism, and was repeatedly reported by authoritative media such as Xinhua News Agency and China Central Radio and Television General Station, and its experience made a typical speech in the country three times. At present, intangible cultural heritage is being promoted to help rural revitalization. A total of 255 intangible cultural heritage workshops have been established in the province with a total investment of 2,169,451,500 yuan. At the beginning of this year, we took the lead in establishing provincial demonstration sites for non-legacy workshops, non-legacy villages and towns, and non-legacy blocks in China, and introduced relevant support measures to award 50 demonstration non-legacy villages, towns, blocks and workshops. Recently, the Ministry of Culture and Tourism entrusted five provinces in China with the pilot task of helping rural revitalization, and Hunan became one of the pilot provinces.

Feiyi poverty alleviation workshop

　　The third is to hold the Hunan Intangible Cultural Heritage Shopping Festival.In recent years, in view of the normalization of epidemic prevention and control and the reduction of personnel gathering, Hunan Intangible Heritage Shopping Festival has been held online and offline for three consecutive times in conjunction with Alibaba, Pinduoduo, JD.COM, Tik Tok and other national e-commerce platforms, which has driven intangible heritage enterprises, time-honored brands and inheritors to fully enter the e-commerce field. At the "Hunan First Intangible Shopping Festival and online celebrity Live Delivery Competition" held in Changde Taohuayuan Scenic Area, relying on Taobao, Pinduoduo and JD.COM, three "Hunan Intangible Heritage Museums" were opened, providing professional service for product exhibition and sales of 152 poverty alleviation and employment workshops, 139 intangible heritage projects and 259 inheritors in the province. More than 50 central and provincial mainstream media reported that active communication’s total exposure exceeded 400 million, driving the sales turnover of intangible products to exceed 600 million.

　　Fourth, tell the story of Hunan well and expand the "circle of friends" for non-legacy protection.

　　The first is to build a media communication matrix.Efforts will be made to build a "four-in-one" non-genetic broadcasting matrix covering TV, paper media, network and new media platforms, and a strategic cooperation will be reached with Beijing ByteDance, becoming the first provincial-level non-legacy administrative department in Tik Tok, and the coverage rate of non-legacy projects above the provincial level in Tik Tok is over 86.7%; Cooperate with Hunan Jingshi and China Communications Broadcasting to launch the columns of "Not Left in Hunan" and "Not Left on the Road", and broadcast a total of 320 programs; During the epidemic, the columns of "On the Cloud, Xiang Encountered Intangible Heritage", "Open Class of Intangible Heritage", "Learning Arts on the Cloud" and "Picking up Heritage on the Cloud" were launched, which were well received by netizens. During the "Cultural and Natural Heritage Day" this year, the propaganda film "Furong Guoli Xiang Encountered Intangible Heritage" was released, and three special programs with the theme of "Invisible Heritage Tourism is on fire", "Intangible Heritage Cross-border Tide" and "Intangible Heritage is alive" were planned and launched in the column "Jingshi Observation" of Hunan Jingshi, widely publicizing that intangible heritage helps tourism development, promotes rural revitalization and endowments.

　　The second is to innovate and hold brand activities.In recent years, we have innovatively carried out a series of activities, such as "Culture enters every family, the Year of Hometown Live by Video" and "Cultural and Natural Heritage Day". We have successively held more than 40 special activities, such as Hunan Traditional Craft Expo, Hunan-Hubei-Jiangxi-Anhui Intangible Heritage Exhibition, and "BMW China Cultural Tour", which has guided various localities to carry out intangible heritage activities for more than a thousand times every year. Make full use of major node events to hold publicity and exhibition activities. In 2019, the 70th anniversary of the founding of the People’s Republic of China was jointly held with Yueyang City to hold the publicity and exhibition activities of Hunan’s intangible heritage, and in 2021, the centenary of the founding of the Party was successively held with "Greeting the centenary of the founding of the Party with outstanding achievements" — — The skills exhibition and exchange of national and provincial representative inheritors in Hunan Province, the invitation exhibition of Chinese embroidery art with the red theme of "Looking Back for a Hundred Years" and the series of exhibition activities of "Red Classics and Non-genetic Inheritance" in Hunan Province have greatly aroused the enthusiasm of the broad masses of the people for loving the party, patriotism and traditional culture.

Miao Xiu state-level inheritors guide embroidered mothers to embroider.

　　The third is to widely spread the intangible sound.Organize and participate in China International Import Expo, China Chengdu International Intangible Cultural Heritage Festival, China Intangible Cultural Heritage Expo, "Xinjiang is a Good Place" and other major global and national exhibitions. It has organized more than 100 non-legacy projects and more than 300 inheritors to visit more than 20 countries and regions, such as the United States, Britain and Germany, and participated in foreign cultural exchange activities such as "Happy Spring Festival", "Perceiving China" and "Huxiang Fenghua", showing the people of the world the profound heritage and unique charm of Huxiang culture. Organized the "Hunan-Poland-Czech Intangible Heritage Exchange Week" in Eastern Europe, which attracted more than 20 local mainstream media to report and reached millions of people, expanding the international communication and influence of Huxiang culture.

　　Everything in the past is a preface. Hunan will continue to seriously study and thoroughly implement the spirit of the important exposition of the Supreme Leader General Secretary on the protection of intangible cultural heritage. With a broader vision, greater efforts and stronger measures, we will effectively regard intangible cultural heritage as an important window to show cultural self-confidence, an important starting point to implement cultural empowerment, an important carrier to promote cultural benefits and an important medium to promote cultural inheritance. We will do a good job in all work, continuously enhance the vitality, influence and reputation of Hunan’s excellent traditional culture, and continuously enhance people’s pride, happiness and sense of acquisition.

　　(Author: Vice Minister of Propaganda Department of Hunan Provincial Committee of the Communist Party of China Li Aiwu, Party Secretary and Director of Hunan Provincial Department of Culture and Tourism)

From August 24th to 26th, tao dance theater’s "Digital Series" modern dance "11" held its world premiere at Beijing National Grand Theatre. Tao’s "digital series" works of body always regard the movement characteristics of body as an important channel for artistic exploration, and then release vitality in the repetitive and restrictive movement of body, and refine a unique aesthetic presentation and training system. How to move? Why are you moving? Spirit and flesh generate speculation in the dynamic law.

"11" live photo. Photography ocean

The work "11" is the 11th work in the "Digital Series", which is the latest and the longest performance. It lasted 62 minutes on-site observation by The Paper reporters. It is reasonable to say that it is a great challenge for Tao’s body to move for more than 30 minutes-this time, the choreographer Tao Ye tried to break through this limit through paragraph promotion and improvisation.

The performance at the National Grand Theatre is divided into the first half and the second half. In the first half, five dancers from tao dance theater performed the work "5", which was premiered at the July Dance Festival in capital theatre, Amsterdam in 2013. On the stage, the five dancers kept connected with each other from beginning to end, never separated but integrated, and like a knot, they performed endless deformation and progress with continuous support movement. Tao Ye, a choreographer, once explained, "This is a work that expresses people’s understanding and feelings about things."

In the second half of the performance, the style of painting changed suddenly. Perhaps to show the difference from the previous choreography paradigm of "Counting for Series", driven by the strong electronic music rhythm, 11 dancers lined up vertically, mumbling the beat, and uniformly "swept" across the stage, while the upper body showed different dances-this is precisely the characteristic of the work "11". This time, the dancers were set a real-time and common rule of restriction and opening up: lower body limit, lower body limit, Each dancer goes back and forth in her own independent path. The space of their hipbone rotation, the orientation of their knees and every step of their feet are fixed, while the shoulders, elbows, wrists, trunk spine and head of their upper bodies are free to stretch and dance at random. In this sense, every stage presentation of "11" is unique and unique.

"5" live photography Fan Xi

If the number "11" is visually two "1s" in parallel, giving people the impression that it is extremely hard and independent, this time, the work "11" is undoubtedly more direct and sharp. The previous digital series is a kind of development and progression in a cycle of repetition. This time, the choreography edifies the works, pushing each paragraph to their respective ends, either accelerating, static, intense or gentle, and then making them meet again, just like the disorder and irregularity of the world. When the dancer’s lower body movements are completely limited, while the upper body is improvised by the dancer according to each current feeling. In this way, 11 dancers seem to talk in reason and sensibility: 11 dance segments are independent of each other, which can be combined, disrupted and reorganized. When the order exits, the stage is left unknown and presents infinite possibilities.

At the end of the performance, the dancers still stood in a row vertically, and returned the stage to the dark field in a uniform way … When the lights came on again, Tao Ye stepped onto the stage and saluted his partners. Everyone is still bowing in a unique style: holding their chests, bowing their heads, bending over, and dropping their hands to the ground … from heaven to the ground, with a heavy curtain call.

"Improvisation is not casual" Freedom is more brain-burning.

Twelve years after its founding (tao dance theater was founded in 2008), when the world talked about modern dance in China, Tao Body had already become an unavoidable name. This is not only because Tao Ye is determined to explore the pure body, but also because he insists on integrating the philosophical thinking and implication of oriental culture into choreography and presentation. For the work "5", it is the musician Xiaohe who integrates the five elements of Jin Mu’s fire, water and earth into his creation, from cosmic sound to secret mantra, from baroque to neoclassical, just like a visual symphony, and makes a contrast between change and unchanging.

"11" live photo. Photography ocean

When it comes to the idea of "11", Tao Ye explained, "The number 11 is a palindrome for me. It corresponds and opposes, it is not in harmony, but also in contrast, with the beauty of symmetry and the truth of speculation. The number 11 is particularly direct to me, without giving an absolute answer. It provides me with a contradictory and harmonious idea to form a work, and I hope to connect and reach everyone’s deeper inner feelings through this work. "

How to form works by improvisation is a world problem and a challenge that Tao Ye has always wanted to try. He didn’t mince words, "I hated improvisation at first." But now, he began to realize that improvisation is the same as our life. "Everyone, every day, every moment, is improvising." Every behavior, every sentence, every feeling also comes from the improvisation of the moment. " He began to realize that in this era, there may be opportunities to merge the classic and experimental uncertainties with each other. As Tao Ye said, "Improvisation is not casual". What he wants is limited physical freedom.

For "11", the discussion within the dance troupe is unprecedented "warm". Some people think that once hard works are being dismantled by artists themselves, and some people seem to see the vibrant dense jungle, and the works are full of vitality as always; Some people ask "Improvisation under restrictions is not improvisation", while others answer "All improvisation is not improvisation"; Some people have found new surprises in free exploration, others are used to the structure and are trying to break through the singularity. Some people also think of themselves alone in the crowd on the difficult road of life.

"11" has 11 dances, including solo dance, duet dance, trio dance and different group dances. As a solo dancer, Yan Yulin is full of expectations, but she can’t help complaining that "she has to have two heads". One is racking her brains to think about how to be different, and the other is keeping up with the slow pace. Stand neatly in a row on your legs, but try your best to grow differences on your upper body. Dancers have said that they are experiencing division and integration from top to bottom, from left to right, and from inside to outside, and their movements are considered to be brain cramps. It turns out that the quest for freedom has never been that simple.

"11" live photo. Photography ocean

"Come to an impromptu exploration" into the electronic music and fashion of the theater

Or edify the final word, "Improvisation is not just a concept, it can be concentration, listening, dialogue, courage, collaboration, creation, imagination … and yourself. Although every day will not be repeated, through impromptu exploration, every second can be reborn. Improvisation is as old as human civilization and is the innate ability of human beings. " He believes that everyone, "this time, both dancers and audiences are participating in this work in their own way."

Whether dancing or life, every moment is full of unknowns and improvisations. It not only challenges the dancers, but also expands the imagination for the audience. How do personalities and groups get along? Are freedom and rules either one or the other? On the stage, this is the challenge that choreographers and dancers have to face. Off the stage, isn’t this the answer sheet that everyone has to fill out?

Tao Ye was with a group of dancers before the performance of "11". Photography fanxi

As a partner of Taoye for ten years, Xiaohe once again served as the composer of the new work. The first collaboration between them was to use electronic music in the work "2". Ten years later, they restarted the creation of electronic music because of "11". Yun Gong, human voice, Ruan and symphony, in every cooperation, both of them are exploring different sounds and expanding the boundaries of music. Talking about the music of "11", Tao Ye said that "electronic music is the beginning of my cooperation with Xiaohe, and this 11 pieces of electronic music will be a subversive start again".

This year, Duan Ni and Tao Ye founded their own clothing brand DNTY, which has a more professional team and support in the design and production of clothing. The costume creation of "11" releases more freedom for the body. The spacious and relaxed design makes 11 dancers move like the wind, and Duan Ni also blends the trajectory of body movement with the black and white clothing in the form of images, adding instantaneous flow and complicated visual sense to the stage.

Rehearsal photos of tao dance theater’s digital series "11". Photography Duan ni

"DNTY four letters don’t have much imagination, which is the initials of surname Pinyin of Duan Ni and Tao Ye. We constitute the genes of this brand. It can also be called DT for short, which symbolizes the TAO of Detail. Clothing and our dancing have something in common. Dancing is a microscopic detail, which is endless and endless in bone transmission. The same is true of clothing. It is not a still life hanging on the wall, but follows the body and keeps talking with your behavior and living habits. " Tao Ye said.

　　China Securities Journal

　　The supply and demand structure has improved, and the core CPI rebounded significantly in March.

　　According to the data released by the National Bureau of Statistics on April 10th, in March, the consumer price index (CPI) decreased by 0.4% month-on-month and 0.1% year-on-year. The PPI of industrial producers decreased by 0.4% month-on-month and 2.5% year-on-year. "This is mainly affected by seasonality and international import factors." Dong Lijuan, chief statistician of the Urban Department of the National Bureau of Statistics, said that from the perspective of marginal changes, policy effects such as boosting consumer demand have further emerged, the core CPI has rebounded significantly, rising by 0.5% year-on-year, the supply and demand structure has improved, and prices have shown some positive changes.

　　Exploring China International Medical Device Expo "Show Muscle" and "AI+ Medical" products of medical device enterprises are in full bloom.

　　From April 8 to 11, the 91st China International Medical Device Expo (CMEF) was held in Shanghai. It is reported that nearly 5,000 enterprises from more than 30 countries and regions around the world competed on the same stage, and tens of thousands of new scientific and technological products were unveiled. It is noteworthy that "AI+ medical care" has become the focus topic at the exhibition site. The reporter actually explored the "medical robot area" specially set up by CMEF this year. The new products such as orthopedic intelligent surgical robots and single-hole laparoscopic surgical robots with "smart brains", "smart eyes" and "smart hands" were quite eye-catching at the exhibition.

　　Send 23 yuan for every 10 shares! A shares are now paying large dividends.

　　On the evening of April 10th, a number of A-share listed companies disclosed the large dividend plan for 2024. Among them, () it is planned to distribute 23 yuan (including tax) for every 10 shares. According to the data, as of 22: 00 on April 10th, a total of 1,091 A-share listed companies plan to pay cash dividends in 2024, and 64 of them have a dividend exceeding or reaching the 1 yuan (including tax) per share, and the industry head companies have become the main force of large dividends.

　　A number of banks have taken active actions to support listed companies to buy back and increase their holdings.

　　A number of banks have recently disclosed the latest development of stock repurchase and loan increase. According to the data, as of April 10th, since the establishment of stock repurchase and refinancing, more than 450 listed companies have been supported by bank stock repurchase and refinancing loans, with the maximum loan amount exceeding 90 billion yuan. A number of banks said that they will continue to increase the promotion of this business to help maintain the smooth operation of the capital market.

　　Shanghai Securities News

　　The energy storage industry has entered a commercial turning point, and enterprises have taken many measures to meet the challenges.

　　On April 10th, the 13th International Summit and Exhibition on Energy Storage (ESIE 2025) opened in Beijing. As one of the largest energy storage industry exhibitions every year, the hot topic of ESIE 2025 has become a window to observe the key trends of the energy storage industry. The reporter learned at the scene that the year 2025 will be a turning point from the stage of large-scale development to the stage of full commercialization in China’s energy storage market. Overseas, China energy storage enterprises have to face the grim situation of international trade friction.

　　Gold trading in the storm of "reciprocal tariff"

　　The US "reciprocal tariff" policy has three levels of influence on gold: First, because this policy makes it clear that the price difference between COMEX-LBMA (the New York Mercantile Exchange Gold Futures and London Gold and Silver Market Association spot gold) is rapidly converging outside the scope of goods subject to reciprocal tariff; Second, the risk aversion is strengthened by the unexpected tariff center and unexpected tariff calculation method; Third, the market generally expects that the United States will face a more serious prospect of stagflation. At present, gold is still the "king of risk aversion" among all kinds of assets, and it may open up further.

　　The total salary of Dong Jiangao decreased by 33.12%, and the synergistic effect between Bishuiyuan and CCCC was gradually released.

　　On the evening of April 10th, () disclosed the annual report, and in 2024, the salary of directors’ supervisors decreased by 33.12% compared with that in 2023. In 2024, the total pre-tax remuneration received by Bishuiyuan Dong Jiangao from the company was 7,856,600 yuan, a decrease of 3,891,200 yuan compared with 11,747,800 yuan in 2023.

　　Head brokers, rushing in.

　　At the important moment when the US tariff policy disturbed the market, a number of brokers actively shot and used real money to boost investor confidence by repurchasing shares. Among them, the head brokers have taken the lead and entered the market for repurchase at the first time when the plan was released. On the evening of April 10th, Guotai Haitong Securities disclosed the announcement of repurchasing A shares of the company for the first time. On the same day, the company repurchased 3,003,500 shares of the company, with a repurchase amount of 50,003,563 yuan and a repurchase price range of 16.49 yuan/share-16.72 yuan/share. It is worth noting that just the day before (April 9), Guotai Haitong just reviewed and approved the repurchase plan.

　　Securities Times

　　American tariffs disrupt the global supply chain, electronic enterprises, internal and external markets, and grasp both.

　　The 13th China Electronic Information Expo (CITE 2025) was held in Shenzhen as scheduled, despite the so-called "reciprocal tariff" in the United States. The Securities Times reporter saw at the scene that compared with previous years, the number of overseas exhibitors with different skin colors increased significantly this year. The exhibition also set up a theme forum on going to sea, and opened the "Taiwan, China Science and Technology Museum" for the first time, showing the latest achievements and innovative technologies of Taiwanese enterprises in the fields of AI intelligent driving assistance, innovative semiconductor testing, AI medical system and electronic components.

　　The appearance of new catalytic materials for photolysis of water helps the development of hydrogen energy industry.

　　According to the Institute of Metals of Chinese Academy of Sciences, Chinese researchers have successfully prepared a new catalytic material for photocatalytic water decomposition-rutile titanium dioxide by using rare earth element scandium. Under simulated sunlight, its hydrogen production efficiency is 15 times higher than that of the reported titanium dioxide, creating a new record for this material system. If the material is made into a 100-square-meter photocatalytic plate, the hydrogen generated in one day’s illumination time can drive a hydrogen-powered car for 68 kilometers. Related research results were published in the Journal of American Chemical Society on April 8th.

　　The tariff policy triggered the "earthquake" of US debt, and US dollar assets were re-priced by the market.

　　After the epic sell-off of US debt, the US government announced that it would suspend the implementation of "reciprocal tariffs" for some countries for 90 days. Research institutions believe that the direct trigger of the US debt crisis is the collapse of the basis transaction, but behind it is the capital market’s "no" vote on the US tariff policy, which has opened a systematic storm of "three kills of shares and debts".

　　High-purity Shi Ying mine has become a new mineral in China, and many companies have layout.

　　The Ministry of Natural Resources issued an announcement on April 10th, and with the approval of the State Council, the newly discovered high-purity Shi Ying mine in China is now announced. The name of this mineral is high-purity Shi Ying mine, which is mainly used in high-tech industries such as semiconductors and photovoltaics, and has become the No.174 mineral in China. With the establishment of No.174 mineral, it will strongly promote the exploration and exploitation of this strategic resource and ensure the safety of the two high-tech supply chains of semiconductors and photovoltaics.

　　Securities daily

　　The first batch of Public Offering of Fund’s first quarterly report was released, and the performance of humanoid robot products was outstanding

　　On April 10th, the first quarterly report of Public Offering of Fund was released. Huafu Technology Kinetic Energy Hybrid Securities Investment Fund (hereinafter referred to as Huafu Technology Kinetic Energy Hybrid) under Huafu Fund Management Co., Ltd. (hereinafter referred to as Huafu Fund), Huafu CSI Artificial Intelligence Industry Trading Open Index Securities Investment Fund (hereinafter referred to as Huafu CSI Artificial Intelligence Industry ETF) and its connecting funds, and Ping An Advanced Manufacturing Theme Stock Initiated Securities Investment Fund (hereinafter referred to as Ping An Fund) under Ping An Fund Management Co., Ltd.

　　The third "national name" nuclear power giant in A-share market is ready to come.

　　The great integration of nuclear power assets of central enterprises has ushered in new progress, and the third "national name" nuclear power giant in the A-share market is ready to emerge. On April 10th, the State Power Investment Group Industry and Finance Holding Co., Ltd. (hereinafter referred to as "()") announced that the company had recently been approved by the State-owned Assets Supervision and Administration Commission of the State Council and agreed in principle to the company’s major asset replacement and supporting financing plan.

　　Strong alliance Focus Media plans to acquire trendy media.

　　On the evening of April 9th, () Information Technology Co., Ltd. (hereinafter referred to as Focus Media) announced that the company intends to issue shares and pay cash to purchase 100% shares of Chengdu Xinchao Media Group Co., Ltd. (hereinafter referred to as Xinchao Media) held by 50 counterparties, including Zhang Jixue, Chongqing Jingdong Haijia E-Commerce Co., Ltd. and Baidu Online Network Technology (Beijing) Co., Ltd.. After the completion of this transaction, Xinchao Media will become a wholly-owned subsidiary of Focus Media.

　　In the first quarter, the economy improved in a new direction, and the macro-policy reserve tools were more active and promising.

　　On the afternoon of April 9th, Premier Li Qiang of CPC The Politburo Standing Committee (PSC) and the State Council hosted a symposium of economic situation experts and entrepreneurs (hereinafter referred to as "the symposium") to listen to opinions and suggestions on the current economic situation and the next economic work. Li Qiang emphasized that in the face of new changes at home and abroad, it is particularly important to do a good job in economic work in the second quarter and the next step, and all work should continue to be strengthened and strengthened.