On the morning of February 1st, official website of Wuhan Municipal Bureau of Statistics announced the news, and Wuhan Municipal Bureau of Statistics and Wuhan Investigation Team of National Bureau of Statistics released the economic operation of Wuhan in 2022. According to the unified accounting results of the city and state GDP in Hubei Province, the regional GDP of Wuhan in 2022 is 1,886.643 billion yuan, calculated at comparable prices, up by 4.0% over the previous year. By industry, the added value of the primary industry was 47.579 billion yuan, an increase of 3.2%; The added value of the secondary industry was 671.665 billion yuan, an increase of 7.3%; The added value of the tertiary industry was 1,167.399 billion yuan, an increase of 2.3%.

　　So far, the top ten cities in China’s GDP have published their 2022 economic transcripts. The above data shows that in 2022, Wuhan’s GDP surpassed that of Hangzhou.

　　On January 20 this year, Hangzhou Municipal Bureau of Statistics released data: According to the unified accounting results of regional GDP, the city’s GDP in 2022 was 1,875.3 billion yuan, calculated at comparable prices, an increase of 1.5% over the previous year. Among them, the added value of the primary industry was 34.6 billion yuan, up by 1.8%; The added value of the secondary industry was 562 billion yuan, an increase of 0.4%; The added value of tertiary industry was 1,278.7 billion yuan, up by 2.0%; The added value structure of the three industries is 1.8:30.0:68.2.

　　According to official data, in 2022, the top ten cities in China will be Shanghai, Beijing, Shenzhen, Chongqing, Guangzhou, Suzhou, Chengdu, Wuhan, Hangzhou and Nanjing.

　　According to the data released by local statistical bureaus, in 2022, the top five cities in China are: Shanghai (4,465.28 billion yuan), Beijing (4,161.09 billion yuan), Shenzhen (3,238.768 billion yuan), Chongqing (2,912.903 billion yuan) and Guangzhou (2,883.9 billion yuan).

　　Compared with the data in 2021, the pattern of China’s top five GDP cities has changed in 2022, and Chongqing has surpassed Guangzhou to become the "fourth city" of China’s economy.

　　Judging from the GDP data in 2021, the cities ranked sixth to tenth are Suzhou, Chengdu, Hangzhou, Wuhan and Nanjing.

　　Suzhou Municipal Bureau of Statistics released data: According to the unified accounting of the Provincial Bureau of Statistics, in 2022, the city achieved a regional GDP of 2,395.83 billion yuan, an increase of 2.0% over the previous year at comparable prices. By industry, the added value of the primary industry was 19.30 billion yuan, an increase of 3.0% over the previous year; The added value of the secondary industry was 1,152.14 billion yuan, an increase of 1.8%; The added value of the tertiary industry was 1,224.40 billion yuan, an increase of 2.1%.

　　Statistics released by Chengdu Municipal Bureau of Statistics: According to the unified accounting results of regional GDP of Sichuan (prefecture), in 2022, the city’s regional GDP reached 2,081.75 billion yuan, an increase of 2.8% over the previous year at comparable prices. In terms of industries, the added value of the primary industry was 58.84 billion yuan, an increase of 3.8%; The added value of the secondary industry reached 640.41 billion yuan, an increase of 5.5%; The added value of the tertiary industry reached 1,382.50 billion yuan, an increase of 1.5%.

　　Statistics released by Nanjing Municipal Bureau of Statistics: According to the unified accounting results of regional GDP, the regional GDP of the city in 2022 was 1,690.785 billion yuan, an increase of 2.1% over the previous year at constant prices. By industry, the added value of the primary industry was 31.556 billion yuan, an increase of 3.4%; The added value of the secondary industry was 606.964 billion yuan, an increase of 1.7%; The added value of the tertiary industry was 1,052.265 billion yuan, an increase of 2.2%. The added value structure of the three industries is 1.9:35.9:62.2.

　　　 Carbon deposition! When you see these two words, you must not be an old driver, or even a car owner, if you don’t have a tight heart and a tight chrysanthemum. Because for car owners, these two words are like a nightmare, and they are lingering … …
　　　 Carbon deposition is a problem that cars can’t solve from invention to today. The main reason lies in the quality of gasoline, not the car itself. In Germany, where the automobile industry is the most developed, most car owners will choose to add a bottle of carbon removal additive to their cars regularly. On the contrary, in China, where the quality of gasoline is far inferior to that of Europe and America, not many car owners are willing to pay for the criticism of carbon deposition.

　　　 Expensive, unable to see the seriousness of the harm and lucky psychology are the main reasons why most car owners do not choose additives. Among these car owners who buy carbon removal additives in China, a large number of car owners choose "junk products" recommended by gas stations, thus being completely disappointed with the additives. So today, let’s talk about the problem of gasoline additives that remove carbon deposits.

1. What kinds of gasoline additives are there in the market to remove carbon deposits?
　　　 Today we tell you a simple way to distinguish: one is to add every box of gasoline; The other is that it only needs to be added once every 2000-5000 kilometers.
　　　 Why such a distinction? Frankly speaking, even if the two additives use the same ingredients, the content determines the effect. The additive to be added to each tank of oil is not only cumbersome, but also extremely inefficient and ineffective. In a word, it is the product of letting those derivatives that are over-consumed by the big heads expect the big heads to consume more.

　　　 The other is a product that is used once every 2000-5000 kilometers. For example, well-known brands such as Chevron TCP, Limo and Hado. Friends who know about additives may find a rule. This kind of additives used once for thousands of kilometers are generally big foreign brands. Brands that pay attention to word-of-mouth and products often conquer consumers with star products instead of making money by excessive consumption, so the reliability and efficacy of such products are self-evident.
　　　 The additive market is mixed. Keep this in mind and don’t buy the kind that needs to be added to every tank of oil, then you have already taken the first step to get rid of being fooled.

Second, who should I choose among the reliable additives?
　　　 From the domestic market point of view, Chevron TCP Tejin has the highest sales volume and the best reputation. As a star product of one of the four major additive factories in the world, it is obviously the most reliable. Secondly, Hado, a Ukrainian military industry, sells well in the north because it uses BASF stock solution and contains a certain composition of water remover. Products such as Limo and BASF Happy Run are also good, but the market is flooded with fakes. If you need to buy them, you must find a good way. But the way is right and the price is too high, so it is not the recommended first choice.

　　　 To sum up, at present, the TCP with the highest cost performance and the best effect and reputation is Chevron. Both JD.COM and Tmall have official stores, so it is most cost-effective to stock up when catching up with the shopping festival.

Third, the editor personally tested it for you.
　　　 The above remarks are based on my theoretical basis as a senior post-market editor and the conclusions given by market analysis. However, the editor is not very clear about the effect of TCP, which is the first in market sales and word of mouth. So I think to tell the truth, I ordered four bottles of additives from Chevron Tmall, and found a Japanese car and a German car to test its effect.

　　　 Let’s first introduce our test vehicles: the first one is the imported Volkswagen R, which was purchased in 2013 with a mileage of 48,142 kilometers. It represents the test results of German and direct injection engines. The second one was purchased in 2012 and traveled 61,455 kilometers. It represents the test results of Japanese and EFI engines.

　　　 Before the test, we dismantled the spark plugs of two cars in an auto repair shop, looked at the situation of the two cars with an endoscope, and kept the evidence. Unload the gasoline of two cars from the oil pressure port, so that the gasoline of two cars can only run to the gas station 2 kilometers away. Next, reassemble the spark plug and ignition coil of the vehicle. After driving to the gas station, add TCP and fill up a box of gasoline, so that TCP and gasoline can be fully and evenly mixed. In the next whole day, we began to circle the Fifth Ring Road in order to run the whole tank of oil. After running, we repeated the process of adding TCP and refueling the next day, and then ran a box of gasoline.

　　　 The reason why each car uses two bottles of TCP to test is mainly to see more obvious effects. If the product is useless, then two bottles will not have much effect. If the product is very good, then the effect after two bottles is definitely more obvious than one bottle. In order to have the picture and the truth, we made this experiment at all costs.
　　　

Fourth, the experimental results
　　 After two people and two days, two boxes of oil, two bottles of TCP, and each car was more than 1000 kilometers, we went back to the repair shop to disassemble the spark plug and check the test results with an endoscope. The results show that the original serious carbon deposit on the piston head surface has disappeared, which obviously exceeds the editor’s expectation.

The situation of husband R:
　　　 None of the four pistons is completely cleaned of carbon deposits, but there are some residues, but the difference between the front and the back can be clearly seen. According to this situation, two more bottles of TCP should be able to be completely cleaned. TCP products are effective for direct injection engines.

Camry’s situation:
　　　 The original carbon deposit on the piston completely disappeared and was also washed clean. The cleaning effect of additives on EFI vehicles is obviously better.

Summary:
　　　 According to the analysis of theory and market sales, the editor concluded that TCP should be a product worth buying, but tested it with a skeptical attitude. The results show that TCP has a very obvious effect on engine carbon removal, so it is worth recommending. For an old car or a new car with a "clean" engine, this statement is credible. For a car with serious carbon deposition like Golf R in the test, it is still practical to use 3-4 bottles continuously when using TCP for the first time, and then use it every 5,000 kilometers.
　　　 Finally, I would like to give you a little advice. When refueling, try to go to the large gas stations operated by PetroChina and Sinopec as much as possible. The oil products are relatively reliable, and the grade of gasoline is only related to the octane number (), and it has nothing to do with whether it produces carbon deposit (purity), so there is no need to over-consume.
　　　 Using gasoline additives is actually a matter of spending a little money and saving a lot of money, so for the sake of your car and your wallet, give your car a bottle appropriately.

　　Xinhua News Agency, Beijing, September 7th Topic: Deepening exchanges and cooperation in legal governance and promoting the reform and improvement of the global governance system — — People from many countries spoke highly of the congratulatory letter from the Chairman of the Supreme Leader to the tenth meeting of the Ministers of Justice of the member States of the Shanghai Cooperation Organization.

　　Xinhua news agency reporter

　　On September 5th, the Supreme Leader of president sent a congratulatory letter to the 10th meeting of ministers of justice of SCO member states. Many people said that the congratulatory letter from the Chairman of the Supreme Leader summed up and affirmed the achievements made by SCO member States in promoting the rule of law and strengthening pragmatic cooperation, injected new impetus into SCO member States’ deepening exchanges and cooperation in the fields of law and judicial administration, and helped all member States work together to build a community of human destiny.

　　"maintaining the international order based on international law"

　　In his congratulatory letter, the Chairman of the Supreme Leader pointed out that since the mechanism of the meeting of ministers of justice of the member States of the Shanghai Cooperation Organization was put into operation in 2013, all member States have upheld and carried forward the "Shanghai spirit", supported each other and cooperated sincerely, constantly promoted the rule of law in various countries, strengthened exchanges and mutual learning in the judicial field among governments, continuously carried out pragmatic cooperation in the legal service field, and firmly safeguarded the international system with the United Nations as the core and the international order based on international law, which has played an important role.

　　Akbar Tashkulov, Minister of Justice of Uzbekistan, has personal feelings about SCO member states’ "strengthening exchanges and mutual learning among governments in the judicial field and continuously carrying out pragmatic cooperation in the field of legal services". He said that Ukraine and China have cooperated closely in the fields of training legal talents and judicial expertise, which has contributed to better protecting the interests of multinational investors and promoting the high-quality economic development of the two countries. Through platforms such as the meeting mechanism of ministers of justice, SCO member States can obtain many new information on the development of the judicial field through bilateral and multilateral exchanges, which has played an important role in promoting the rule of law in their own countries.

　　In the view of Sherik Korjumbayev, editor-in-chief of Kazakhstan Industrial News, the congratulatory letter from the Chairman of the Supreme Leader is of great significance for SCO member States to uphold and carry forward the "Shanghai Spirit" and strengthen exchanges and practical cooperation in the judicial field. He said that the SCO is an important platform for member States to strengthen exchanges and dialogues and promote common development. Under the framework of the SCO, cooperation among member States in judicial and other fields is of great significance to promoting regional rule of law and improving global governance.

　　Abdul Aziz shabani, a Saudi Arabian expert on international issues, strongly agrees with the statement made by the Chairman of the Supreme Leader. Shabani said: "The SCO member States have continuously strengthened exchanges in the judicial and other fields and continued to carry out pragmatic cooperation, which has effectively promoted the rule of law in all member States. The SCO has played an important role in maintaining the international order based on international law."

　　Chun Wong, president of the China Society of International Law, who attended the meeting of ministers of justice, said that the important exposition in the congratulatory letter from the Chairman of the Supreme Leader was profound and injected new impetus into deepening exchanges and cooperation among SCO member States in the judicial and other fields. The congratulatory letter summed up and affirmed the achievements made by member States in promoting the rule of law in their own countries and strengthening pragmatic cooperation since the operation of the mechanism of the meeting of ministers of justice, as well as their role in maintaining regional and world peace and stability.

　　"China’s role is highly appreciated."

　　In his congratulatory letter, the Chairman of the Supreme Leader emphasized that China attaches great importance to the role of the rule of law in safeguarding the fundamentals, stabilizing expectations and benefiting the long-term, and actively participates in the reform and construction of the global governance system.

　　Pavel Troshchinski, a leading researcher at the Center for Political Research and Prediction of the Institute of China and Modern Asia, Russian Academy of Sciences, resonates with the statement that "China attaches great importance to the role of the rule of law in securing the foundation, stabilizing expectations and benefiting the long term". Troshchinski said that the congratulatory letter from the Chairman of the Supreme Leader once again fully demonstrated that China attaches great importance to the rule of law. Today, great achievements have been made in the construction of the rule of law in China, and the legislative work covers all important fields such as politics, economy and society. At the same time, China has made efforts to promote relevant cooperation within the framework of the SCO, and "China’s role is highly appreciated".

　　SherRadil bakht Gulov, an expert from the National Institute of Strategic Studies in Kyrgyzstan, highly agrees with Chairman Supreme Leader’s statement on China’s active participation in the reform and construction of the global governance system. He said: "China has made historic progress in the field of rule of law. At the same time, it has actively participated in global governance and firmly safeguarded the purposes and principles of the UN Charter, setting an example for all countries."

　　Farhat Asif, director of the Islamabad Institute of Peace and Diplomacy, also spoke highly of China’s achievements in building the rule of law and its contribution to global governance. She said that China is committed to establishing a comprehensive legal framework, constantly improving its judicial system and strengthening legal protection for citizens and enterprises, which has created a favorable environment for promoting economic growth and innovation. "Under construction ‘ Belt and Road ’ In the project, China pays attention to legal agreements and dispute settlement mechanisms, which are in line with international norms and set an example in this regard. "

　　Kong Qingjiang, Dean of the School of International Law, China University of Political Science and Law, said that in recent years, China has made remarkable achievements in promoting the overall rule of law and the construction of China under the rule of law. At the same time, China adheres to the concept of building a community of human destiny, actively participates in the reform and construction of the global governance system, promotes the proper solution of global problems, and contributes to the development and improvement of the international rule of law.

　　"Make positive contributions to promoting the building of a community of human destiny"

　　In his congratulatory letter, the Chairman of the Supreme Leader emphasized that China is willing to work with other SCO member States to continuously deepen exchanges and cooperation in the fields of law and judicial administration among countries in the new era, promote the high-quality economic development of all countries through the rule of law, safeguard regional peace and stability, and promote the building of a community of human destiny.

　　Russian Minister of Justice Konstantin Trichenko highly agrees with the importance of strengthening cooperation among SCO member States in the above-mentioned fields, and believes that it is of great significance for all parties to work together to build a community of human destiny. Cui chenko expressed the hope that all member countries can strengthen the exchange and mutual learning of useful practical experience in related fields on the basis of mutual respect, so as to make this cooperation mechanism develop continuously.

　　Farhat Asif believes that it is of great significance to "continuously deepen exchanges and cooperation in the fields of law and judicial administration among countries in the new era". She said that the rule of law is essential to ensure the high-quality economic development of all countries and maintain regional peace and stability. Strengthening the legal framework in trade, investment and cooperation in anti-terrorism law enforcement will help create a favorable environment for economic growth of all countries. It is expected that SCO member States will further deepen cooperation in related fields and create more convenient conditions for cross-border interaction between governments, enterprises and individuals.

　　Mozafar Ashurion, Minister of Justice of Tajikistan, who attended the meeting of ministers of justice, is optimistic about the development prospect of the meeting mechanism of ministers of justice. He said that all parties reached a consensus through this mechanism, strengthened multilateral cooperation and brought benefits to people of all countries. In the future, all member States should further cooperate in informatization and digitalization in judicial and other fields, and Tajikistan is willing to continue to share experiences and deepen cooperation with other member States.

　　Liu Xiaohong, president of Shanghai University of Political Science and Law, said that he hopes that in the future, SCO member States will actively carry out bilateral and multilateral exchanges and cooperation, strengthen information sharing among local courts and arbitration institutions in various countries in the fields of judicial reform, case exchange and trial practice, and continuously improve the effectiveness of cooperation, making positive contributions to building a closer SCO community of destiny and promoting the building of a community of human destiny. (Comprehensive Xinhua News Agency reporter report, written by reporters: He Mengshu, Wang Yanan, Tang Jiefeng)

Sony saved the early box office of Expression Fantasy Adventure and Dark Tower by delaying scoring.

Special feature of 1905 film network This summer, although the film produced by Sony was not introduced, it caused a hot discussion among netizens because of the freshness of 7% rotten tomatoes. The word-of-mouth difference is obvious to all, but the film won $24.5 million in the first weekend in North America, second only to the runner-up in the box office list that week.

　

The secret is simple: Sony won’t let any users comment before the release. After delaying the opening of the rotten tomato comment "the pro-test is effective", Sony applied this trick to another new film, which shows that the film side attaches importance to "rating".

　

This year’s summer file in North America showed a downward trend, and the box office hit its worst performance in more than a decade. Foreign media analysis said that rotten tomatoes were a major cause of the decline in box office. This argument sounds deja vu, because in the mainland film market, there have been films accusing Douban and Cat’s Eye, and some media even shouted "Bad comments hurt China movies". Is the situation the same in the Mainland and North America? How much influence does scoring have on movies? Can a short review of Douban worth 1.5 yuan/piece really affect the box office? Xiaobian conducted an investigation with these questions.

　

Why is "grading" so important?

Hollywood filmmakers delayed the opening of comment time, and China filmmakers repeatedly questioned Douban.

　

In the era of "internet plus", the audience used to browse the comments on the Internet before watching a movie to see if a movie was "worth the price".

　

Recently, the discussion about "rating" and "box office" in Hollywood has been hot. Fizziology, an online research company, tracked the trajectory of every Hollywood blockbuster and found that the freshness of rotten tomatoes would have the greatest impact on the audience aged 25 and under. In their opinion, the freshness of rotten tomatoes is the truth serum whether the film quality can reach the pre-release publicity level, and it has also become the standard for young people to decide whether to watch movies. Therefore, some film companies choose to postpone the opening of rotten tomato scores to "buy time" for the box office.

　

Not only Hollywood is more cautious about scoring, but also domestic film companies pay special attention to scoring websites. Some film companies even accuse the scoring websites and question their authenticity. At the end of 2016, films such as "The Ferry Man" suffered bad reviews after they were opened. An Yugang, CEO of the film studio, once said at the event that he could not give high marks to the film on Douban when "a certain film" was released, and all four-star and five-star evaluations would not be displayed, implying that Douban operation was tricky. At that time, some media criticized Douban and Cat’s Eye by name, saying that bad comments hurt movies and destroyed the ecological environment of China movies.

　

This year, Chen Yongning, the producer of the youth film, wrote to Abei, CEO of Douban, publicly, saying that his film was maliciously rated by Douban. He said that the score of the film on other platforms was 7-mdash; 8 points, while douban only has 4.2 points. For these questions, A Bei, CEO of Douban, once answered in the article "Eight Questions on Douban Film Scoring", saying that Douban has an anti-scoring mechanism. "It is basically a lie to claim that you can score points."

　

How does "brush points" operate?

Douban 1.5— 3 yuan, the recent "Wolf Warriors 2" someone bought a water army spray.

Xiaobian learned that the scoring website can be scored by buying a water army. Recently, some people bought a water army to spray "Wolf Warriors 2"

Can the scoring website operate the scoring? The answer is yes.

Word of mouth before the release of the film is particularly important, and some filmmakers will choose to "buy the water army." A senior film marketer revealed, "Douban is the most difficult to brush now, and it is easy to be filtered out. Cat’s eyes are the best to brush." In addition to scoring short comments on websites, the filmmakers will also brush the praise of Sina Weibo and the "Want to See" of Cat’s Eye, and buy film critics before the release, so that they can post them on various platforms.

　

People in the industry generally believe that rating websites such as Douban will not deliberately suppress a movie, but the problem of "brushing points" is inevitable. Apart from the money spent by the film side to buy the water army, fans of some traffic stars will also have organized "raising numbers", and one person will "raise" several numbers at the same time, so that the movie that loves beans can be scored with multiple accounts when it is released.

Xiaobian learned in the investigation that there are still countermeasures for the filtering mechanism of douban.

　

In order to find out the market of the water army’s brush points, Xiaobian also pretended to be a customer on the Internet for consultation. Among them, the quotation given by merchant A is "three short comments". When Xiaobian mentioned the filtering mechanism of Douban, merchant A replied, "Douban is not easy to do, but it can be done."

　

Merchant B gave a detailed quotation: "Douban Movie Short Comment on 1.5 yuan", "Want to see and have seen 1.5 yuan", "Bad Comment on 1.5 yuan" and "Short Comment on 0.6 yuan, with a large quantity of 0.5 yuan" … … Merchant B revealed that Douban’s anti-brushing mechanism is to filter software numbers and spam, but their water army is all real people, and IP addresses come from all over the country. During the consultation, the other party also broke the news. "Wolf Warriors 2 was bought (sprayed), and the new drama Reba was also bought."

Douban short comment and brush quotation

　

It is understood that the businesses of these water army sellers are mainly concentrated in Douban and Zhihu. When Xiao Bian asked whether Cat’s Eye and Time Network could be divided, both sellers said, "I haven’t done it, but I can do it". It can be seen that the platform of Douban is more valued by the film and netizens.

　

It is true that the phenomenon of "brush marks" exists, but it is generally believed in the industry that "brush marks" have little influence on the overall score. As long as there are enough people watching a movie, a few opinions contrary to public opinions are easily drowned out.

　

A Bei, CEO of Douban, also talked about this issue in "Eight Questions on Douban Film Rating". "The small impact is still short-lived and individual. Because there are too many people who score normally, and because anti-brushing has long been a part of the daily work of Douban movies. " Chen Shaofeng, vice president of Peking University Cultural Industry Research Institute, also said, "If it is a popular commercial film, the deviation of evaluation will not be too great."

　

How does the industry view scoring?

The word-of-mouth composition of the mainland film market is different from that of Hollywood, and excessive publicity may be counterproductive.

　

Speaking of the view that "rotten tomatoes affect the box office", Chen Shaofeng said that the situation in the mainland and North America is not the same. Compared with Hollywood, which pays more attention to critics’ opinions, the word-of-mouth composition of the mainland film market is more complicated, and the professional level of film critics is different. In addition to rating websites such as Douban and Cat’s Eye, the word-of-mouth of Weibo, WeChat and surrounding groups can all become the reasons for the audience to enter the cinema. "Many domestic films have increased their screenings because of their good word-of-mouth. It is the word-of-mouth of social groups that plays a role.

　

"The douban score of a movie is determined by the average opinion of the people who come to score it. When everything else is the same, people who come to see a movie without much publicity tend to score high, but few people; I don’t like it originally, because large-scale publicity has set up high expectations, and I tend to score low, but there are many people. This is why independent films sometimes score high (only fans score), while box office miracles sometimes score low (people who don’t like them are also promoted). " A Bei, CEO of Douban, once analyzed the composition of the score in this article.

　

In his view, there are some essential conflicts between applause and box office, high scores and box office. Only truly popular movies can resolve this conflict. "In addition to making better movies, it is always king, and it is more important to grasp the degree of publicity. Excessive publicity may lower the score." .

　

With the continuous influence of the internet on the film industry, the development of the scoring system is becoming more and more important. Xuanfa Company should not break the industry rules by "brushing points", and film creators should not be clamped down by scoring. As Nolan said, "As a filmmaker, if he cares about comments, the industry will fall into an infinite loop. As a director, you can’t get caught up in these comments. You need to be yourself. " Only in this way can the film market have a more benign and sound development.

1905 movie network news Recently, the film directed by,,, and starring released a notice of "charlatan", and Fu Gui (Ge You), who holds the clue of Buddha’s head, turned into a "charlatan", with uncertain position and doubtful identity.

Facing the temptation of priceless Buddha’s head, how will the relationship between Wishing (Lei Jiayin), Medicine Otherwise (Li Xian), Huang Yanyan (Xin Zhilei) and Fu Gui develop, and will they become the team-mates who won the treasure all the way? Or become enemies and enemies who use each other? The film will be released nationwide on December 3, and will be shown ahead of schedule on December 2.

Lei Jiayin Xin Zhilei’s partner entered the game to win the treasure.　　

Ge You staged an antique "Mission Impossible" layer by layer.

When the jade Buddha head of Wu Zetian Mingtang, who lost overseas, was about to return, it was found that the Buddha head was a fake. For a while, the news that the true Buddha’s head was missing shook the antique rivers and lakes, and Meihua Wumai, Laochaofeng and Zhengjiacun were involved in this puzzle of using the true Buddha’s head as bait. The descendants of the Five Veins made a wish, but the medicine was not, and the yellow smoke took the lead in winning the treasure. What kind of danger was hidden under the scuffle between the rivers and lakes? How many hearts can you identify?

The notice of "charlatan" revolves around Fu Gui. He hangs out in hotels, bathhouses and guest houses, and now he is directly dressed as a "eight-generation single-biography" massage craftsman. The funny appearance makes people laugh. Together with the wish to win the treasure and Huang Yanyan, they searched for many places and finally "captured" Fu Gui successfully in the bathhouse. When the two sides met for the first time, they didn’t show their identities, so the routine went first, and Fu Gui chose thirty-six runs as the best plan.

Hearing that it was related to the Buddha’s head, the "old fox" Fu Gui changed his routine and staged an antique "mission impossible" with the wish and yellow smoke that followed closely. Fu Gui started the flickering mode, jumping back and forth between Lao Chaofeng and the "Treasure Squad", and his identity was constantly reversed, and the jokes were also densely presented! Who is the "charlatan" Fu Gui with? What kind of sparks will the four of the "Treasure Squad" collide?

Behind the scenes, Ge You carried the contrast to the end.　　

Professional rigor stimulates the creative enthusiasm of the whole crew

Like Fu Gui, who has a wonderful contrast in the preview, Ge You, who plays Fu Gui, also brings some surprises and laughter to the studio at any time. Lei Jiayin, who took the film for Ge You, said after the cooperation: "Uncle is a special uncle in acting. He has his own ideas, so he often sets the director in a wily and humorous way on the set, which leads to a lot of joy on the set. "

Li now feels that Ge You’s acting is a process of enjoyment. As a younger generation, he has learned a lot from Ge You. Xin Zhilei revealed that Ge You is a particularly childlike person. He will have a snowball fight with everyone on the set, and he will seriously ask "100,000 questions" around a line until it meets the needs of the role. Uncle’s rigorous attitude towards acting and his pursuit of the ultimate role have influenced the whole crew, so many wonderful moments in the film are created in such a collision.

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

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

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

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

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

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

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

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

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

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

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

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

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

　　Moscow, August 31st (Xinhua) Reporter Lai Yuhong and correspondent Jing Haihui reported that the cycling race of "International Military Competition -2020" and "Tank Biathlon" ended on August 30th, and all three teams of China team successfully completed the race and advanced to the semi-finals.

　　There are 45 teams from 16 countries and regions participating in the cycling race of "Tank Biathlon". The 702nd team, 703rd team and 701st team from China won the third, fourth and tenth place respectively.

　　On the morning of August 30th, local time, China’s team 703 made its debut at the Russian Alabino shooting range, competing fiercely with Belarusian, Serbian and Azerbaijani teams. During the competition, although the third shot missed the target in the artillery shooting, the members of the 703 car group quickly adjusted their mentality and galloped all the way through obstacles such as wading fields, soil ridges and rutting bridges. The anti-aircraft machine guns and parallel machine guns all hit the target, and finally won the first place in the group and ranked fourth in the cycling race. So far, all three teams of the China team have finished the race and won the first place in the group.

　　"International Military Competition -2020" was held in Russia, Belarus, Armenia, Azerbaijan and Uzbekistan from August 23rd to September 5th. 156 teams from more than 30 countries and regions participated in the competition, with more than 5,000 participants. China has sent six teams and more than 260 officers and men to participate in six events, such as "Top Scout", "Two Tanks", "Safe Environment", "Open Water", "Automobile Expert" and "Airborne Platoon".

　　"Tanks Biathlon" is the highlight of "International Military Competition -2020", which is divided into two stages: cycling race and relay race. The semi-final will start on September 1st, and it will be carried out in the form of relay race. Three teams from the same participating country will use one equipment to relay the driving and shooting tasks.

　　Above: On August 30th, the team from China participated in the cycling race of "Tank Biathlon" at the Russian Arabino shooting range. Xinhua news agency

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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According to Taiwan media reports on the 26th, Ruby Lin, 46, married Wallace Huo in 2016, and had a daughter "Little Dolphin". From time to time, she shared her parenting life on social platforms. Ruby Lin was found to have had her hair cut short when she attended an endorsement event on 26th. She revealed that her daughter was crying over this, and asked Ruby Lin to grow it as soon as possible. She also revealed that Wallace Huo spoiled her daughter and even asked her to wear nail polish and eye shadow.

Ruby Lin’s 5-and-a-half-year-old daughter loves to braid her hair. After she cut her hair short, her daughter cried and said, "Mom, you cut your hair!" Ruby Lin is required to keep her hair long. Usually, she is required to wear a skirt at home, which makes Ruby Lin laugh and cry. When she has special needs, she will go to her father Wallace Huo: "Because I have more regulations, I usually skip me to find my father, because my father is reluctant to refuse."

Wallace Huo even accepted her daughter’s request for makeup. Ruby Lin said with a smile: "I was bored by her (daughter) and told her to go to her father, who didn’t wear makeup." My daughter painted everything from nail polish to eye shadow, and all of them used super bright colors. Ruby Lin couldn’t help taking pictures to commemorate her.

　　(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.