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.

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　　(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.

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

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

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

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

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

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

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

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

However, it is still a business alliance in essence.

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

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

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

Chip quartet

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

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

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

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

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

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

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

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

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

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

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

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

Samsung electronics Xi factory

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

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

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

Investing in China is about making money.

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

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

Second, China is Korea’s largest trading partner.

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

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

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

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

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

The first step of the chip is design.

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

Why is it so difficult to make a chip?

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

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

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

The primary product of the chip: wafer

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

So what is a round chip?

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

(General process from wafer fabrication to chip production)

Mask aligner-the mother embryo of the chip.

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

photoetching machine

What are the commercial chip manufacturing companies at present?

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

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

Samsung Semiconductor and TSMC

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

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

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

An ecological farm built on the river bank, in the form of quadrangle dwellings, has green grass in the yard, and a sewage pipe is connected from the kitchen behind the yard to the river. Reporter Bai Tiantian photo

　　Imagine a family driving to an ecological farm far away from the city on a weekend, experiencing country life and tasting delicious farmhouse food. How do you feel when we leave comfortably, but leave behind the black and smelly wastewater that is directly discharged into farmland and rivers?

　　Nowadays, all kinds of farmhouses and ecological farms are blooming everywhere, becoming the hot spots of rural tourism. Half-monthly reporters have recently conducted field investigations in many places and found that many farmhouses have outstanding problems of "front door ecology and back door sewage discharge", and pollution prevention and supervision are lagging behind. Some farms that flaunt "ecology" are not worthy of the name, and the sewage discharge place has become a stinking ditch, and the lampblack discharge place has become a "black land".

　　Ecological farms are not necessarily "ecological", and waste water and oil are discharged at will.

　　Pastoral scenery, green ecology, native dishes … … This is a "propaganda language" played by many farmhouses and farms. Recently, a semi-monthly reporter walked into an ecological farm built on a river bank in a county in Dongting Lake area. The farm is a courtyard house with more than 10 boxes, green grass in the yard, cool breeze on the terrace near the river and pleasant environment. Walking through the yard to the back of the kitchen, you can see a 4-meter-long, covered with blue colored steel tiles, and some hidden pipes lead directly into the river. The water flowing out of the pipe is obviously dirty.

On a farm around a county town, kitchen sewage and waste were discharged into a small pond for a long time, filled with black or yellow wet and sticky dirt, next to a rice field and an irrigation canal. Reporter Bai Tiantian photo

　　In this regard, the farm staff disapprovingly said: "The sewage in the kitchen is discharged like this, and it is washed away as soon as it rises."

　　A farm close to a county town, the scene of sewage discharge is even more shocking. When the reporter asked the farm owner for half a month, how to discharge the sewage? The female boss’s answer is: "We discharged into the sewer." But when the reporter went to the back of the kitchen, a bad smell came head-on, and I saw a small pond next to it, full of black or yellow wet and sticky dirt. On one side of the pond, there are paddy fields and an irrigation canal — — It turns out that this is the so-called "sewer".

　　In another mountainous town, the annual spring flower viewing season is the tourist peak season, and tourists come here in an endless stream. A farmhouse named "Central Local Restaurant" has a reception capacity of more than 20 tables. Half a month, the reporter saw that the oil pollution, dishwashing water and toilet sewage of this farmhouse lampblack machine all merged into the next canal. The farmhouse is surrounded by farmland, and the early rice is growing green. These blackened wastewater turns into irrigation water and flows into the fields.

　　Similar pollution phenomenon is not a case. A person in charge of the environmental protection department said frankly that in the current rural environmental pollution, the wastewater, exhaust gas, lampblack and solid waste from farmhouses and farms are important sources of pollution. "Many farms are directly discharging pollutants in order to maximize their interests."

A farmhouse that focuses on "local dishes", the kitchen waste water is directly discharged into the canal behind the house, forming a black greasy dirt for many years. Reporter Bai Tiantian photo

　　Shuguang Environmental Protection is a non-governmental environmental protection public welfare organization in Hunan. This year, they launched a survey on the water pollution in farmhouses. Tan Yongchao, director of water project, said that at present, his team members have visited more than 20 farmhouses on the spot and found that toilet sewage is generally treated by septic tanks, while most kitchen wastewater is "directly discharged".

　　In April, Shuguang Environmental Protection conducted a sampling inspection of wastewater samples from the outlet of an ecological farm around Changsha. The test items included suspended solids, chemical oxygen demand, total phosphorus, total nitrogen and ammonia nitrogen. According to the test report, if compared with the pollutant discharge standards of urban sewage treatment plants, many indicators of the samples seriously exceed the standard. For example, the chemical oxygen demand (COD) is 373 mg/L, which is more than seven times that of Grade A standard and three times that of Grade III standard.

　　"I pollute but I don’t control it", and environmental protection can only rely on "awareness"?

　　During the tourist season or weekends and holidays, some farmhouses and ecological farms are bursting with popularity, and operators earn a lot of money. But when it comes to environmental protection, they often "have nothing to do with themselves and hang high", and the prevention and control of pollution can only rely on "awareness".

　　In the interview, farmhouse operators generally showed two typical mentalities. One mentality is that "the law does not blame the public." An eco-farm owner pointed to the pipeline leading directly to the village canal and said without hesitation: "Sewage is directly discharged into the canal without treatment. In rural areas, everyone does this and it has no impact."

　　One mentality is "I pollute and the government pays". After a half-month talk, reporters asked a number of operators and found that they generally lacked the concept of "who pollutes, who governs", and thought that pollution control is a matter for the government. The owner of the farm near the county said that it would cost thousands of dollars to remove waste water and waste oil once, which was not cost-effective, and should be paid by the government. Before the village dredged the canal, she didn’t clean the sewage pond of her farm by the way, and she still complained about it.

In a village famous for enjoying flowers in spring, the oil pollution, dishwashing water and toilet sewage of a farmhouse lampblack machine in rice fields are "three in one", and the blackened wastewater is directly discharged into the irrigation canal. Reporter Bai Tiantian photo

　　On the other hand, some places lack restraint and supervision on the pollution of farmhouse music. A person in charge of the local environmental protection bureau said that in the past, rural environmental improvement focused on "visible garbage" and carried out cleaning projects for villages, schools and roads, but not enough attention was paid to the "root cause" of air, water and soil pollution. According to the regulations, environmental impact assessment should be carried out in the construction of ecological farms, but the local area is basically blank.

　　In 2017, the Environmental Protection Bureau of Linyi County, Hunan Province investigated an ecological farm project and found that it was built without going through the EIA approval procedures, put into operation without supporting pollution control facilities, and made administrative penalties. However, similar cases are rare. Most of the farm operators interviewed by reporters in half a month said that they did not conduct environmental assessment, and the inspection of environmental sanitation rarely involved smoke exhaust, drainage and exhaust.

　　Relatively speaking, star farms have done a good job in environmental protection. In a five-star farm with an area of more than 80 mu and an investment of tens of millions, facilities such as sewage purification tanks and fume purifiers are readily available, designed and installed by professional environmental protection companies. The owner of the farm said that the star rating has clear environmental protection requirements, so they conducted an environmental assessment and built pollution control facilities.

A five-star farm has done a good job in environmental protection, and built facilities such as sewage purification pond and lampblack purifier. Reporter Bai Tiantian photo

　　Farmhouse "blooms more", and environmental protection should also "keep up step by step"

　　With the rise of rural tourism and global tourism, farmhouses and ecological farms are showing the trend of "multi-point flowering". The reporter learned from the semi-monthly talk that in recent years, in key areas such as urban suburbs, reservoir wetlands and scenic spots, farmhouse music is gradually being brought into the scope of supervision and rectification, and environmental pollution problems have begun to spread to some remote counties and townships and emerging rural tourist spots.

　　Liu Shuai, director of the Supervision Department of the Environmental Protection Committee of Hunan Provincial People’s Congress, said that at present, pollution prevention and control of farmhouse music is well done in developed areas such as the Yangtze River Delta and around big cities, but it is still weak in many other places, which should be further paid attention to and strengthened management.

　　Liu Shuai believes that it is necessary to explore rural pollution control modes according to local conditions, such as building "upgraded versions" of constructed wetlands and septic tanks in villages with scattered populations. In the construction and operation of farmhouse music, the environmental impact assessment system should be implemented at the front end, and the departments of agriculture and tourism should be combined at the end to strengthen environmental law enforcement.

　　Wang Gaoliang, deputy director of the Environmental Protection Bureau of Hengyang County, said that this year, the local environmental protection department will focus on rural environmental improvement, requiring farmhouses to standardize the installation of lampblack and sewage treatment facilities, and promote the construction of four sewage purification ponds and "constructed wetlands+oxidation ponds" suitable for rural areas. The basic requirement is that they cannot be discharged directly. If the farmhouse fails to meet the environmental protection requirements, a rectification letter will be issued and penalties will be imposed.

　　Liu Hongli, Director-General of Shuguang Environmental Protection, suggested that the principle of "whoever pollutes should treat" should be adhered to for farmhouses and ecological farms. At the same time, the government can also introduce guiding measures, like remediation of aquaculture pollution, and give certain subsidies to the construction of pollution control facilities according to the scale of farmhouses, starting with newly-built farmhouses and star-rated farms, and then gradually solving the problem of stock pollution. (Talk to reporter Bai Tiantian for half a month)

　　BEIJING, Beijing, October 6 (Reporter Lu Shaowei) During the Mid-Autumn National Day holiday in 2023, the department stores, supermarkets, specialty stores, restaurants and e-commerce enterprises monitored by the Beijing Municipal Bureau of Commerce achieved sales of 9.27 billion yuan, a year-on-year increase of 21.8%. The passenger flow of 60 key business districts in Beijing reached 45.092 million. The "Beijing Consumption Season" series of activities linked consumption resources in various fields, such as cultural tourism, sports and rural areas, and held more than 500 consumption promotion activities together with market operators, effectively stimulating the vitality of holiday consumption.

　　On the 6th, the Beijing Municipal Bureau of Commerce said that the consumer market in Beijing was prosperous and active during the two holidays. Commercial departments at all levels co-ordinate production safety and daily necessities, carefully organize market supply and service guarantee, and the supply of grain, oil, vegetables, pork, etc. is sufficient and the price is stable.

　　Various districts launched special theme activities.

　　The three major activities of Beijing Consumption Season combine the diverse scenes of business travel style to create a rich holiday atmosphere. The special activities of Xicheng District’s "Welcome to Golden Autumn Tesco Festival", Haidian District’s "Community Consumption Festival", Fengtai District’s "Shopping Carnival" and Yanqing District’s agricultural special coupons were launched simultaneously, Dongcheng District’s "East of the Forbidden City" issued tens of millions of travel subsidies, and Pinggu District’s "Buy Good Gifts and Enjoy Pinggu" sent out 1.5 million yuan of general coupons.

　　The consumption scene is renewed and upgraded.

　　The first store is popular for the first time, and new landmarks are consumed to lead the fashion. Five shopping malls, namely CITY PARK in Lin ‘ao, Wanda in Wukesong, wanda plaza in Dongba, LOMO in Kunxihui, and Tangu Slow Flash Plaza, opened simultaneously to attract customers and drain, with an additional commercial area of over 600,000 square meters. More than 130 brands of Longhu Beijing Beiyuan Tianjie improved the consumption experience, the first store of British suitcase brand Globe-Trotter appeared in mainland China, and the first store of street fashion brand BONELESS in Beijing settled in THE BOX to enrich the holiday consumption supply. Chaoyang Joy City’s "Traveling Around the World Art History", INDIGO’s "Elephants from the Heart Wandering with Flowers", Blue Harbor’s "Cats and Miaomiao Interactive Space", Oriental Xintiandi’s "30th Anniversary of Jurassic Park" and Beijing’s "Phantom of the Theater" are the first exhibitions that combine art, trends and interesting elements to start an immersive experience and stimulate new vitality of holiday consumption.

　　The "national tide" and "national wind" are heroic, and the charm of new consumption scenes is highlighted. The "MADE BY Beijing" market on the banks of Liangma River gathers more than 30 time-honored and trendy products to become holiday punching places in online celebrity. Fengke Wanda National Tide Cultural Show, Kaide MALL Sun Palace Poetry Gallery, Chaoyang Heshenghui Mingyue Huazhang Garden and Huaxi LIVE Lantern Parade bring immersive national tide experience. Time-honored shops in Qianmen Street joined forces with the "punch card seal" to stop, and Beijing Square "Free FUN Market" and Longfu Temple "Sanxingdui Immersed Light and Shadow Exhibition" created a consumption scene of "fireworks+new national tide". Sanlitun Taikooli’s "Rhythmic Fantasy Art Exhibition", Xidan Renewal Field’s "Miracle Coffee Flash Exhibition", Longhu Changying Tianjie’s "Urban Fashion Season" and COFCO Xiangyun Town’s "Outdoor Art Season" create a rich holiday atmosphere.

　　The heat of automobile consumption is rising

　　Multi-preferential car purchase boom, Haidian District "Car Theme Life Festival", Chaoyang District "Chaochaoyang" car purchase, Mentougou District "New Car Happy Purchase and Huiju Mentougou" exhibition and sales collection meet diverse car purchase needs, Fengtai District and Changping District launched disaster-stricken special car consumption subsidies, Tongzhou District, Daxing District, Pinggu District, Economic Development Zone and other seven districts issued a total of over 30 million car coupons, and the leverage effect continued to release to help car consumption heat up. During the holiday period, the sales of monitored automobile sales enterprises increased by 69.9% year-on-year.

　　Green consumption becomes a fashion.

　　During the "2023 Beijing Consumer Season Home Rejuvenation Festival", four sections of "Smart Home", "Green Living", "Comfortable Living" and "Huili Warm Living" were built. The applicable products of "Jingcai Green" coupons were increased to 62 categories, and the distribution platforms were expanded to 24. Many financial institutions simultaneously carried out activities and superimposed concessions, and high-quality experiences promoted the release of home consumption potential. Haidian District "Brand Consumption Festival", Fengtai District "Warm Heart Community Tour" and Changping District "Home Appliances Rejuvenation Season" linked more than 100 brand services to upgrade. IKEA’s "Huanxin Shopping Festival" promotes the storage of good things. Suning Yijia Madian Store focuses on family scene solutions and creates a new hot spot for home decoration consumption. Since its opening on September 28th, its sales have exceeded 35 million.

　　Tourism heats up, and foreign consumption peaks.

　　During the two holidays, city tours, Beijing outings and micro-vacations have significantly warmed up, and foreign consumption has reached its peak. 30 theme routes of "Walking in Beijing" and 6 micro-holiday destinations deeply experience the connotation of the city, 41 leisure agricultural routes in autumn promote beautiful countryside, and the series of activities of "China Farmers Harvest Festival" in Beijing promote the harvest and beauty.

　　Around the theme of folk culture, flower exhibition, popular science experience and festival performances, more than 100 special cultural activities have been held in Beijing’s parks to create a festive atmosphere. Changping District’s "Traveling in the suburbs of Beijing", Pinggu District’s "Enjoying Farming" and Mentougou District’s "Jazz Festival of Good Things" have created a new scene of integrated consumption. Universal Studios and POP MART City Paradise enjoy exclusive discounts, and the Grand Canal Music Festival, Happy Valley "Guochao Street Art Festival", Liangmahe "International Waterfront Night Tour", Yanqi Lake "China Theme Festival Exhibition" and World Garden Park "Lantern Art Festival" enrich holiday experience.

　　During the two festivals, Beijing held 43 sports competitions and group activities, such as football and tennis. The 27th round of the 2023 Super League attracted 41,000 spectators, and the ticket sales of the 2023 China Tennis Open reached 33 million yuan. The top flower-sliding show of Ice Dreams and Rain made its debut in the "Ice Ribbon", leading the new trend of sports consumption. According to the business data of UnionPay, the consumption of accommodation and travel ticket sales increased by 30.1% and 20.2% respectively year-on-year, among which the consumption of accommodation and travel ticket sales by foreign tourists increased by 35.2% and 46% respectively.

　　3630 cultural and artistic activities enrich holiday life

　　During the two festivals, Beijing launched 3,630 cultural and artistic activities to enrich holiday life. Quyi, drama, musicals and concerts showed the style of the new era of the capital in various forms. China Opera Culture Week, beijing music festival and "Double Olympics City" stage art performance season show the charm of cultural consumption, and a series of activities such as Xinhua Bookstore, Book Building and People’s Literature Publishing House add color to holiday life. More than ten multi-theme films, such as Rock-solid, Volunteer Army: Attack by Heroes, and Moscow Action, competed for the National Day file. barley net, Cat’s Eye, Alipay and WeChat offered discounts to lift the whole city’s viewing craze. According to Dengta Data, as of 12: 00 on the 6th, Beijing’s box office revenue exceeded 100 million yuan. According to the business data of UnionPay, the consumption of culture and entertainment increased by 18% year-on-year. (End)

How to judge whether you are infected again? Here are some key symptoms:

1. Dyspnea: Dyspnea is one of the most obvious symptoms. If you feel shortness of breath, shortness of breath and wheezing, it may be a sign of secondary infection.

2. High fever: The first infection usually has symptoms of fever, but if your temperature keeps above 38℃ for several days, it may be a second infection.

3. persistent cough: even if you have no symptoms of fever or dyspnea, be alert to persistent cough. If you cough for more than a week, accompanied by fatigue and fatigue, then you may need to consider whether to carry out relevant examinations and tests.

4. Headache and physical discomfort: Some patients may have headaches, body aches and discomfort. If these symptoms appear in the course of the disease and last for several days, then you need to consider whether to have the corresponding examination.

5. Changes in taste or smell: These symptoms are usually one of the early symptoms of Covid-19 infection. If you have regained your sense of smell and taste, but suddenly lose these senses, then you need to consider whether to test it.

The topic of "the second wave of COVID-19" rushed to the hot search, and some netizens also commented that they or their family and friends around them had the phenomenon of "two yang in COVID-19".

In this regard, many people are very scared.Is the second wave of COVID-19 epidemic really coming?

Is the level of COVID-19 antibody in your body enough to resist a new round of Covid-19?

Is there a high probability of secondary infection in COVID-19? Which groups of people are prone to secondary infection? How to distinguish whether you are "relapsing yang" or secondary infection?

How should we treat "Er Yang" rationally?

This paper comprehensively sorts out and answers the hot issues that everyone is highly concerned about at present.

At present, public opinion generally believes that Covid-19 will not disappear in a short period of time, and it may become influenza-like, and "appear sporadically" repeatedly among some people.

Although it has not disappeared, we can deal with it with a mature and calm mind, and do a good job of daily protection, and finally defeat it.

1. Why did the positive cases suddenly increase after May Day?

The press conference of the State Council Joint Prevention and Control Mechanism held on May 8th informed that the national epidemic situation reached the lowest level since November 2022 in early April this year due to the objective law that people’s immunity decayed with time after vaccination and Covid-19 infection, but it began to rise slowly in the near future. Liu Qing, deputy director of the Department of Infectious Disease Prevention and Control of the National Bureau of Disease Control and Prevention, said that the epidemic situation in some areas increased slightly during the May 1 ST period, but the number of severe cases in hospitals in various places did not increase significantly. It is unlikely that there will be a regional and large-scale epidemic, which will not have a significant impact on medical treatment and social operation in the short term.

Tan Xiaodong, a professor at the School of Public Health, Wuhan University, said that there were more tourists and returnees during the May 1 holiday, and the large turnover of people was superimposed with the decrease in antibody titer in the body, which led to an increase in positive cases. "With the increase in foreign exchanges, the composition of the main epidemic strains in COVID-19 in China has been significantly increased by international influence." Meng Jie, chief physician of the Department of Respiratory and Critical Care Medicine, Xiangya Hospital, Central South University, said that China CDC monitoring showed that XBB series mutants accounted for 97.5% of the imported cases in China in late April, which was basically consistent with the global XBB series mutants, and arcturus was also monitored in China in early April. Relevant research shows that the transmission efficiency of arcturus is 1.27 times higher than that of the original XBB variant, but its pathogenicity has not increased significantly.

2. Does the Infection Summit occur every March to June?

For a long time, according to the virus epidemic situation in some countries, scientists have predicted that the COVID-19 pandemic will eventually enter the seasonal transmission mode like influenza, with the peak of infection occurring every six months. Even with the emergence of strains with higher transmission efficiency, such as Arcturus, the number of infected cases may surge every three to four months, entering a small-scale wave-like repeated epidemic mode.

Experts said that this law has not appeared in China at present, and it is difficult to predict whether it will happen in the future, but there may be "small epidemics" and "small fluctuations", and high-risk places with relatively dense crowds such as schools and hospitals may be greatly affected. Tan Xiaodong said that it has been nearly six months since the last peak of infection in China, and the epidemic situation is still in a sporadic state, and there has not been a large-scale epidemic. Moreover, most of the infected people are mild and rarely have moderate or severe diseases, so it is not necessary to implement socialized and large-scale prevention and control measures.

3. People who are "not positive" are the first to appear positive. Does it mean that these people are more susceptible?

"There is no exact data on whether this infection is more of the’ Shouyang’ or the’ Eryang’. It is more about personal sharing and feelings on social platforms. According to reports, the’ two-yang’ rate in some hospitals has reached 20%~30%, but it is only the proportion of patients, not the whole population. Susceptible population is a relative concept, mostly people who have not been infected before or have low antibody titer in the body. " Tan Xiaodong said that the study predicted that from December 2022 to February 2023, over 82% of the population in China would be infected with COVID-19. The antibodies produced in COVID-19’s body after rehabilitation have a certain protective effect on COVID-19 infection in the following 3~6 months. However, the elderly, people with basic diseases or low immunity have weak immunity. Even if they are infected, the antibody level in the body is low and they are relatively more "susceptible". Meng Jie added that some people who don’t wear masks and have reduced protective measures are also relatively "susceptible".

4. Compared with the previous symptoms, what are the main symptoms of the new wave of infection?

From the perspective of social platforms, some netizens said that after this wave of COVID-19 infection, symptoms such as fever, stuffy nose, cough, sore throat and muscle ache still appeared, but they were consciously lighter than the first symptoms; Some netizens also said that repeated symptoms such as fever, dizziness and fatigue seem to be different from or even worse than the last wave of infection.

Meng Jie said that if infected with COVID-19 once, even if the virus mutates and the antibody titer produced in the body drops, it will help the immune system to quickly identify the virus and make defense. Therefore, in theory, the symptoms of "Er Yang" will be lighter than those of "Shou Yang". However, the symptoms of special groups such as people with poor immunity, people with basic diseases, the elderly and children are not necessarily lighter.

Tan Xiaodong said: "Generally speaking, people with normal immune function have relatively mild symptoms of’ two yang’, and even some people with’ first yang’ have even milder symptoms. This is in line with the epidemiological transmission law of the virus, that is, the later the infection, the lower the pathogenic rate. At present, there have been no reports of serious hospitalization and death caused by arcturus infection in China, and there have been no reports of increased disease severity. "

5. What medical intervention does "Eryang" need?

The data of Guangdong Province, which took the lead in the first wave of COVID-19 infection peak, showed that most re-infected cases had symptoms, but only a few needed medical intervention, and no critical cases were found.

Tan Xiaodong said that ordinary mild patients can heal themselves by resting at home, and take medical intervention if necessary. However, the following groups of people should seek medical treatment as soon as possible after detecting COVID-19’s positive, so as not to develop into severe diseases: 1. People with severe symptoms and long recovery period when they were infected with COVID-19 for the first time, and even people who still have certain symptoms of "growing a new crown", especially those who have had symptoms of white lung; 2. People with serious basic diseases, such as heart failure, emphysema, malignant tumor, immunodeficiency, etc.; 3. Re-infected people with obvious palpitation and chest tightness, and blood oxygen saturation decreased significantly or below 90%.

Meng Jie reminded that the public can make some commonly used drug reserves appropriately. For symptoms such as fever, headache and muscle aches, cold medicines such as acetaminophen tablets can be used; If the nucleic acid test shows that the CT value is low (that is, strong positive), it means that the virus content in the body is high, and antiviral drugs can be used according to the doctor’s advice; When symptoms such as cough appear, choose cough-relieving and phlegm-resolving drugs. It should be noted that drugs have a shelf life and certain environmental requirements for storage. Improper storage is easy to deteriorate. Therefore, people don’t have to hoard drugs excessively, so as to avoid waste and even health risks caused by long-term storage.

6. Do you need to be tested and isolated at home after "Eryang"?

Meng Jie said that if you have symptoms such as cough, fever and sore throat recently, you can use COVID-19 antigen to test yourself. If it is positive, it is suggested to isolate yourself and rest at home, which will help you recover as soon as possible and reduce the risk of cross-infection. Recently, influenza A and respiratory syncytial virus infection have also increased. If the antigen test results are negative, the related symptoms will not be relieved for a long time. It is recommended to go to the hospital for timely diagnosis and treatment.

7. Is it necessary to carry out the fourth national COVID-19 vaccination?

According to a study in the Weekly Report of China CDC, within 3 months and 3~6 months after vaccination with COVID-19 vaccine booster, the effectiveness in preventing Omicron mutant infection was 49% and 37.9% respectively. In addition, within 3 months and 3~6 months after vaccination with COVID-19 vaccine, the effectiveness of preventing Covid-19 infection symptoms was 48.7%~83.2% and 25.9%~69%. Therefore, vaccination is still an effective means to avoid infection, serious illness and death after infection, and the symptoms of "growing a new crown".

At present, the United States, Britain, Israel, Singapore, Denmark and Chile have all implemented the fourth vaccination. The State Council joint prevention and control mechanism conference revealed that China will continue to strengthen the vaccination of high-risk groups and key groups. The "Work Plan for Vaccination in Response to the Recent Infection in Covid-19" issued by the the State Council Joint Prevention and Control Mechanism in April pointed out that the focus of vaccination at this stage is to fill the gap in immune level for different target groups. The target groups are two types: First, people who have been infected and have not completed the first and second injections can be vaccinated with a dose of COVID-19 vaccine after 3 months of infection; Second, people who are not infected and have not completed the established immunization program should complete the vaccination according to the specific time interval requirements, including those who are not infected and have not completed the first and second injections at the age of 3-17; Adults who are not infected and have not completed the third injection; People who are uninfected and at high risk of infection (elderly people over 60 years old, people with serious basic diseases and low immunity) and have not yet completed the fourth injection.

8. COVID-19 can no longer make waves, does it mean that we can not pay attention to it?

In January 2020, the COVID-19 epidemic became a "public health emergency of international concern"; On May 5, 2023, the World Health Organization announced that the COVID-19 epidemic no longer constituted a "public health emergency of international concern". In this regard, Liang Wannian, head of the expert group of the National Health and Wellness Commission’s epidemic response and disposal work leading group, said that at present, the resistance of the population and the health system has reached a relatively balanced state with that of Covid-19, but it does not mean that the COVID-19 epidemic is over, nor does it mean that the epidemic harm is completely gone, let alone that we leave the COVID-19 epidemic unattended.

"Now everyone is generally not so scared about COVID-19, but we should also avoid excessive relaxation. The unknown harm that COVID-19’s repeated infection may bring to health should not be ignored." Meng Jie said that for individuals, there is no need to be overly nervous, which will lead to COVID-19’s influence on physical and mental health and normal life, and they cannot relax their vigilance. No matter the general population or the high-risk population, they should continue to do daily protection, wear masks, wash their hands frequently, pay attention to sneezing and coughing to cover their nose and mouth, and stay away from the crowd after the sun. Everyone is the first person responsible for their own health.