According to Voice of China’s Global Chinese Broadcasting Network, I believe that in many cities in China, people may be familiar with such a scene: in residential areas, people take blue buckets to swipe their cards in front of a cabinet water purifier to receive water, or in their own kitchens, they get drinking water through filtering equipment.

　　With the improvement of people’s requirements for drinking water quality, people pay more and more attention to the safety and health of drinking water, and water purifiers have become the "new favorites" of many families and communities. However, there is also a contradiction between water purification and water saving.

　　Mr. Wang, a citizen of Qingdao, bought a household water purifier at the beginning of this year. He can drink pure water by turning on the tap, which makes the family’s life much more convenient. But at the end of the month, when I saw the water meter, Mr. Wang was startled.

　　Mr. Wang: The water fee at home is 20 to 30 yuan. Since this was installed, I think it was basically between 40 and 50 in the first two months, which was basically doubled. Later, I learned after asking that after it produced one cup of water, it would basically produce three to four more cups of wastewater.

　　The water purifier has become a waste water machine, so invisible water waste exists not only in household water purifiers, but also in water purification drinking machines set up in many communities. The reporter learned that in many communities in Qingdao, there are three or four such direct drinking machines for water purification. If you put in a piece of 30 cents, you can receive a small bucket of 7.5 liters of water. Because it is more affordable than buying bottled water, many citizens like this direct drinking machine very much. But in the interview, most citizens said they didn’t know about the water waste caused by the direct drinking machine.

　　Citizen: (I used to think) it is so economical and not wasteful, but I didn’t know it was so wasteful.

　　How much water is wasted by this drinking machine? The staff of the water company calculated an account for the reporter. To put it simply, it takes three buckets of tap water to make such a bucket of pure water. The reporter learned that the lowest wastewater rate of water purifiers is 1: 1, and the highest can reach 1: 4. According to the data released by home appliance research institute Yikang, in 2014, there were about 15 million reverse osmosis water purifiers in use in China, and the average annual water consumption of each household reverse osmosis water purifier was about 30 tons, and that of commercial ones was about 60 tons. Only by measuring the low average wastewater rate of 1: 1: 23, there were about one billion tons of tap water lost in vain every year. Insiders reminded that while enjoying clean water, don’t forget to save water.

　　If you use the reverse osmosis water purifier to produce 1 liter of pure water, 3 to 4 liters of water will flow into the sewer. Many times, these "tail waters" which are cleaner than tap water are wasted. However, in the reality that the situation of water resources in many areas of our country is extremely severe, it seems that water purification and water saving are becoming a pair of contradictions. So is this contradiction simply due to poor water use and insufficient water purification technology? How to achieve a good combination of water saving and water purification? We might as well take a look at some water consumption conditions in overseas countries.

　　As the largest island country in the world, Australia can be called "vast territory and abundant resources". However, due to the dry climate and large evaporation, Australia is a country with relatively short water resources. Hu Fang, an Australian observer of Global Chinese Broadcasting Network, told us that tap water in Australia directly meets the drinking water standard. Therefore, most people drink tap water directly, and do not need secondary purification. Because the water plant directly carries out the water purification treatment, it will save some water compared with the water purification for each camp.

　　Hu Fang: The cold water outlet of tap water in Australia has reached the standard of direct drinking water, so few people install a water purifier at home. Usually, people drink water directly from the tap with cups. For some places with high hygiene requirements, such as hospitals or kindergartens, patients or children are directly allowed to drink tap water. Because it is the direct water purification treatment of the waterworks, in the process of water purification, the waste water is not directly dumped, but repeatedly recycled in the waterworks. Therefore, compared with the fragmented water purifier for each household, it will consume less water resources to filter water again.

　　In addition, Australia’s water resources management is also quite detailed. For example, tap water can be divided into cold water and hot water. Cold water can be drunk directly, and hot water can be used as domestic water, such as bathing and washing vegetables. It is not as pure as cold water and cannot be drunk directly. Treating cold water and hot water differently can make less water need to be purified, which is also a way of saving water.

　　Hu Fang: On the other hand, there will be two outlets of cold water and hot water at the faucet outlet in Australia. Cold water can be directly drunk, while hot water can be used as domestic water, such as bathing and washing vegetables, so the requirements for hot water will not be as pure as cold water. Treat hot water and cold water separately, so that less water needs to be purified, and relatively less water resources are consumed in the process of water purification. In addition, Australia itself is a country that lacks water. In many details, Australians will pay great attention to saving water. For example, in some airports or shopping malls in Australia, the water used for flushing toilets is not tap water that can be directly drunk. Usually, these places will use recycled water for flushing toilets. In addition, many buildings in Australia have a water storage tank in which rainwater after rain will be collected. Usually, the water will be used for flushing the toilet and cleaning the floor, thus further reducing the amount of direct drinking water that needs purification treatment.

　　Tang Xinzi, a Japanese observer of Global Chinese Broadcasting Network, told us that Japanese people’s drinking water also comes directly from tap water. Mineral water and purified water are often emergency items for Japanese people to prepare for disasters. At the same time, Japan’s water resources treatment system is quite transparent to the public.

　　Tang Xinzi: When I returned to China, I found that, including my own home, pure water was delivered to my door in buckets. This phenomenon has never been seen in Japan. Turning on the tap in Japan is basically drinkable water, which is the same in urban and rural areas. There are 35 strict requirements for the standard test of water system management. Children are taken to visit local water purification facilities from the beginning of primary school to learn how to clean drinking water in the community. The whole water purification process is transparent for users to see. Japan first carries out disinfection treatment, then carries out a higher level of water purification treatment to remove impurities, and finally sends it to the tap of every family, and you can drink it when you turn on the tap.

　　In the United States, sometimes the problem of tap water pollution also appears in social news. Water purifiers, net kettle and mineral water are one of the water sources for many families. What is the real situation of American daily drinking water? Xing Sijia, the international news editor of Voice of China, once studied in the United States. She introduced this.

　　Xing Sijia: I once asked Americans in new york and Washington, D.C., whether tap water at home can be directly used for drinking. Most of them said that they believed that drinking tap water directly had no health problems. However, the reality is that most American families will install a water filter under the faucet in the kitchen to further improve the quality of drinking water. In fact, as early as 1974, the United States Congress passed the National Safe Drinking Water Act, which ensured the safety of drinking water through the protection of the whole process from the water source to the faucet. There are currently more than 160,000 public water supply systems in the United States, including public and private companies. According to the report of the US Environmental Protection Agency, according to the different water sources, American water companies can choose appropriate process combinations to deal with pollutants found in raw water. The most common water purification process includes flocculation, precipitation, filtration and disinfection. Some water supply systems also use ion exchange and absorption methods. It is understood that these methods have not caused excessive waste of water resources. In addition, in order to ensure the timely and accurate test results of tap water, the EPA has also established a set of sampling procedures for the water quality of tap water companies. For example, bacteria should be checked once a month or once a quarter according to the size of the water plant. However, even so, tap water in the United States has been exposed to potential safety hazards from time to time. As early as the end of 2009, the new york Times reported that tens of millions of Americans had problems with their drinking water, and 49 million Americans had been drinking dirty water for at least five years, which not only contained bacteria,It also contains dangerous chemicals such as arsenic and uranium. The reason, according to expert analysis, is that the infrastructure of the water supply system in the United States is in disrepair and aging seriously.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

　　The time span is 41-45 years, and it is ranked in no particular order by comprehensive evaluation of combat effectiveness, record and strength.

　　Class a troops, the absolute main force

　　5 th army

　　18th Army

　　74th Army

　　New 1 ST army

　　New 6 th Army

　　Class B troops, the main forces of the Central Army, the elite troops of local departments and the meritorious troops of the Anti-Japanese War.

　　One of the four attacking forces of Hu Zongnan’s family in Songhu, Huangpu Training Regiment of the 1st Army.

　　Li Yannian/Wang Lingyun, one of the four attacking forces in Kunlun Pass, Taierzhuang, Songhu, the 2nd Army Huangpu Training Regiment.

　　Changsha, the trump card of the 7 th Army Guangxi Department

　　Zheng Dongguo/Li Mi, Changsha Expeditionary Force, 1st Division of 8th Army Central Army Rong.

　　Central Army of 10th Army Changsha/Changheng

　　13 th Army Central Army Great Wall Anti-Japanese War 88/89 Division Tang Enbo/Sun Yuanliang Family

　　Wei Lihuang’s family of the 14 th Army Central Army

　　30 th Army Northwest Army Sun Lianzhong System Taierzhuang Chi Fengcheng

　　Xinkou/Baotou, Fu Zuoyi Family of 35th Army Jin Suijun

　　Guan Linzheng/Zheng Dongguo, South Yunnan Border, Whampoa Training Regiment of the 52nd Army

　　54th Army Central Army Chen Cheng Tumu Expeditionary Force

　　59th Army Northwest Army Zhang Zizhong, Hubei Province

　　71st Army Central Guard 87th Division Songhu/Wuhan/Sichuan/Expeditionary Force Chen Mingren

　　82nd Army Ma Jiajun Ma Bufang Family Property

　　Class C troops, ordinary troops of the Central Army, main forces of local factions, and pillars of the Anti-Japanese War.

　　Ye Ting Independent Regiment of the Northern Expedition Tiejun of the 1st Division of the 4th Guangdong Army.

　　Expeditionary Force of the 6 th Army Huangpu Training Regiment

　　9 th Army Central Army Xinkou Henan/Guizhou

　　Hu Zongnan System of 16th Army Central Army

　　Jansen System of Sichuan Army of 20th Army

　　Wang Jingjiu/Huang Baitao, 3rd Theater, Songhu, 25th Army Central Army

　　The Central Army of the 26th Army fought many times in 3/9 war zones along the Yangtze River in Songhu.

　　27 th Army Central Army Hu Zongnan System Songhu/Xuzhou/Yuzhong Fan Hanjie

　　28 th Army Central Army Songhu 3 Theater

　　29 army Central Military Commission directly under the jurisdiction of Sun Yuanliang.

　　Hu Zongnan System of the Central Army of the 36th Army

　　37th Army Central Army Songhu/Changsha 9 Theater Guan Linzheng

　　41 Jun Chuan Jun Xuzhou/Taierzhuang/Tengxian County in Central China /122D Wang Mingzhang

　　42 nd Army Central Army Lanzhou-Xinjiang

　　Nanning/Kunlunguan/Changheng/Guilin, Department of Military Guangxi

　　53rd Northeast Army/Central Army Huazhong-Expeditionary Force went to Vietnam to surrender.

　　57th Army Central Army Hu Zongnan System He ‘nan/Guiliu

　　The 60th Army Yunnan Army went to Vietnam to surrender at Taierzhuang/Nanchang/Yunnan-Myanmar border in Long Yun.

　　The 66th Army A. The Central Army Expeditionary Force 42b. In 43, the 6th Theater of the 9th-66th Army in Central China was rebuilt temporarily.

　　The 68th Army Northwest Army fought in Zaoyi to make contributions to Liu Ruming.

　　The 70th Army Central Army Songhu /3 Theater went to Taiwan to surrender.

　　73rd Army Central Army Songhu/Nanchang/Changde/Changheng/Xiangxi

　　Yichang, Central Army of 75th Army

　　76th Army Central Army Theater 1/Theater 6

　　The Yangtze River Valley of the Central Army of the 79th Army

　　Central Army of 80 Army Jinnan

　　Tang Enbo System, Instructor of the Central Military Education of the 85th Army Wang Zhonglian/Liao Yunzhou/Wu Shaozhou

　　86th Army Central Army Theater 3/Theater 6

　　No.6 Theater of Central Army of 87th Army

　　90 th Army Central Army 5 Theater

　　91st Army Central Army Hu Zongnan System Jiuquan, Gansu Province

　　92 Army Central Army Xuzhou/Jiujiang/Yizhao/Northern Anhui/Shandong/Henan/Wanxian/Changheng Li Xianzhou

　　The Central Guard of the 93rd Army Central Army Chongqing Garrison Guiliu

　　94th Army Central Army Yangtze River Defense

　　The 97th Army Central Army Chongqing Garrison Guiliu

　　The Central Army of the 99 th Army Chen Cheng Civil Engineering Guizhou /9 Theater

　　100 th Army Central Army 3-9 Theater

　　Ride the 5 th Army Ma Jiajun Ma Bufang Cavalry

　　Class D troops, weak brigade of the Central Army, and ordinary troops of local departments.

　　3 Army Yunnan/Central Army Xinkou Zhongtiaoshan Shaanxi/Gansu

　　The 11th Army’s fighting capacity in Ma Jiajun and Ma Hongkui?

　　The 12th Army A. Sun Tongxuan of the Northwest Army was excluded/disbanded in the autumn of’ 44 B. The 8th-9th-12th Army was temporarily established in October of’ 44.

　　19 th army Jin department

　　Liuxiang system of the 21 ST Army Sichuan Army

　　24 th Army Sichuan Army Liu Wenhui System

　　31 Military Guangxi Guiliu 44

　　Shang Zhen system of the 32 nd Army Jin Department

　　33 rd Army Jin Department

　　34 th Army Jin Department

　　The former headquarters of Yang Hucheng, Northwest Army, 38th Army

　　The 40th Army of the Northwest Army in Pang Bingxun made achievements in Xuzhou Battle/Reconstruction after Pang led his troops to defect to the enemy in 43 years.

　　44 Army Sichuan Army Liuxiang System Wang Zan Xu

　　45 Army Sichuan Army Deng Xihou System

　　47 Army Sichuan Army Li Jiayu Department

　　48 years of life in Songhu/Dabie Mountain area of Guangxi Army

　　49th Army Northeast Army Xi ‘an Incident/Songhu 3 Theater

　　50 th Army Sichuan Army Liuxiang System Southern Anhui Incident /3 Theater

　　55th Army Northwest Army Han Fuqu Department Hubei

　　56 Army Sichuan Army Liuxiang System Pan Wenhua

　　58th Army Yunnan Army 3 Theater

　　60th Army Yunnan Army

　　The 61st Army was promoted to Chen Changjie.

　　The 62nd Army Guangdong Department Yuebei/Changheng went to Taiwan to surrender.

　　The 63 rd Army Guangdong Department is North Guangdong.

　　64 Army Guangdong Department Guangxi

　　65 Army Guangdong Department Guangdong-Jiangxi-Zhejiang

　　67th Army A. Liuxiang System of Sichuan Army B. Reconstruction of Suiyuan Fu Zuoyi Department in September of 43.

　　72 Junchuan/Central Army Liuxiang System Wang Lingji

　　77 th Army Central China

　　78th Army A. Sichuan Army Liuxiang System B. Central Army Henan in February, 44.

　　The 81st Army repelled the Japanese Puppet Army in Suiyuan, Ma Hongbin, Ma Jiajun.

　　Wuhan /5 Theater of Guangxi Department of the 84th Army

　　88 Junchuan/Central Army 3 Theater Fan Shaozeng (silly teacher)

　　95 Army Sichuan Army Deng Xihou System

　　96th Army Northwest Army Yang Hucheng Old Department 5 Theater

　　Zhongtiaoshan/Western Hubei/Guiliu, Central Army of the 98th Army

　　Xinjiang, the Central Army of the New 2 nd Army

　　New 3 rd Army Yunnan Army

　　Temporary 1st Army Central Army was built in September, 44.

　　Temporary 2 nd Army Central Army 7 th Theater

　　Temporary 3 rd Army Jin Suijun Fu Zuoyi Department

　　For the time being, the Central Army of the 4th Army built Henan in early 44.

　　Temporary 5 th Army Central Army was built at the beginning of 45 years.

　　Riding 2 nd Army Northeast Cavalry Xinkou/Henan

　　Riding 3 rd Army Central Army Suidong

　　Last troops

　　The 15th Army of Henan Bandits fought in Zhongtiaoshan Henan.

　　17 Army Shaanxi Army Zhongtiaoshan

　　22 Army Shaanxi Army Jinsui District

　　23 rd Army Jin Department

　　39th Army Beiyang Army Songhu/Central China Guerrilla War

　　Zhongtiaoshan of the 43 rd Army Jin Army

　　51st Army Beiyang Army Dabie Mountain Guerrilla

　　The 69th Army Hebei People’s Army Shandong-Anhui-Henan Guerrilla Shi Yousan/Gao Shuxun

　　83 rd Army Jin Department

　　89th Army Central Army rusu Guerrilla-He ‘nan

　　Sun Dianying, the new 5th Army and Hebei Civil Army, defected to the enemy.

　　The new 7 th Army Peaceful Salvation Army+Anyway Puppet Army

　　Gao Shuxun, Hebei Civil Army of the New 8th Army

　　Temporary 8th Army Northeast Army rusu Guerrilla (Temporary 8th-Temporary 9th-12th Army)

　　Temporary 9 th Army Northwest Army+Hebei Volunteer Army was established in October, 44.

　　Temporary 15th Army Liu Changyi, Hebei Anti-Japanese Volunteer Army

　　Ride the 1 ST Army and the Jin Army to defect.

　　Riding the 4 th Army Jin Suijun 421013 was formed by the temporary 4 th Army Suiyuan.

Editor: Cao Jin

　　The third batch of female soldiers from China went to South Sudan (Juba) Peacekeeping Infantry Battalion. Before joining the army, they studied in Chengdu University, majoring in radio and television in 2012. In 2014, he became the squad leader in the first year of enlistment. In the second year, he won gold and silver in the competition in the central theater. In the third year, he went to Africa to carry out peacekeeping missions on behalf of the motherland. She is proficient in precision shooting, applied shooting, thread connection, climbing fixation and other military skills, and has learned and mastered many languages such as English, Arabic and Japanese.

　　In the Mid-Autumn Festival this year, the South Sudan Peacekeeping Infantry Battalion and the United Nations Mission in South Sudan awarded all the officers and men of the third batch of peacekeeping infantry battalions from China to South Sudan (Juba) the Medal of Peace in recognition of their contributions to the cause of maintaining peace in South Sudan in the past year.

　　This is the highest honor for United Nations peacekeeping forces.

　　As a peacekeeping female soldier, zhangqin stood upright in the awarding team. She felt that it was the proudest time to raise the national flag and sing the national anthem. "It’s exciting." More than 10,000 kilometers away from China, the war-torn South Sudan has been assessed by the United Nations as one of the most dangerous and turbulent countries in the world. Here, it is common to fall asleep and wake up with gunfire.

　　Zhangqin rarely talks about this with her family. This girl who smiles with her eyes bent into a crescent moon prefers to tell her parents about exotic wonders in the weekly video: at night here, the starry sky will be particularly bright, and children’s hair is often soft and natural; When entering the refugee camp, everyone will give a thumbs-up to the China soldiers and say "China good ”“good China".

　　That dream

　　Join the army in sophomore year.

　　"It’s up to me to decide whether it’s worthwhile to row."

　　"I want to be a soldier!" When Zhang Liegang first heard her daughter say that she would join the army, she just smiled. At that time, zhangqin, who had just entered high school, was like a little monkey who had not yet grown up. She loved to laugh and make fun. She was booed and performed in class activities. She went to the podium and sang a favorite song.

　　"I feel like a child, one idea a day, and I don’t know if the baby is really so persistent." The unexpected in my father’s eyes has long been traceable. Zhangqin’s high school was spent in a juvenile military academy, and the seeds sown in the little girl’s heart by the green military camp became more and more eager to break through the ground as she grew older.

　　As a result, zhangqin wanted to be a real soldier and experience the truest life in the army, and as the only daughter in the family, she lived peacefully.

　　Before going to college, zhangqin’s biggest setback was that he failed to enter the military school after the college entrance examination. "I still want to toss." After entering Chengdu University, zhangqin began to sign up for enlistment.

　　Wang Jiazheng, counselor of Wenxin College of Chengdu University, still remembers that zhangqin in the university was very good. "She is a sensible girl, a reporter in the newspaper, a student union officer and a dancer." Looking through the photos of zhangqin’s freshman year, I found that Shunze had long hair, a simple white shirt, and he was somewhat shy for the camera, and the clean breath made people smile.

　　It is this clever girl who passed the physical examination, political examination and other layers of selection in her sophomore year and received the notice of enlistment.

　　"At that time, the phones were all ringing off the hook." Recalling this, zhangqin laughed. Because I didn’t tell too many people before, the news of joining the army "exploded" with a bunch of questions and greetings. At that time, what she heard most was similar to "the army is too bitter for girls" and "it’s not worthwhile to go to the army without reading a good book."

　　"It’s not worthwhile to row, of course, I have the final say!" Zhangqin’s personality is soft but persistent, knowing that too many people write down their answers on the answer sheet of life in a hurry. Therefore, when there is something she likes and wants to insist on, she will hold it tightly.

　　Zhangqin is training for assassination.

　　Enter the barracks

　　Practice everything from the beginning

　　Failure of others is not the reason to give up.

　　Hold on to your dreams, hold on to your dreams, and then what happens after that? ?

　　"pay." Cut your hair short and put away your beautiful clothes. Zhangqin, who wished to join the army, spent only six months, from the soldier of the communication duty station to the commander of the sergeant training team. It was during the training that she met the first hurdle — — Apply shooting.

　　In training, the application of shooting requires high comprehensive quality of individual soldiers. It is necessary to choose shooting positions at any time according to the changes of topography and features, and also to adjust the shooting distance and correct the trajectory according to the distance of the target. Before zhangqin, many female soldiers "folded their wings" here.

　　Failure of others is not a reason to give up. In the next four months, zhangqin first appeared in the training ground at 5 o’clock every morning in the dark sky. Quickly leap forward, lie down and crawl, and make fine adjustments in simple and mechanical repetition. In order to practice aiming in lying position, kneeling position and standing position, she hangs a helmet or kettle at the muzzle and aims for hours.

　　Finally, the hand with the pen has calluses, and the young body is used to bruises. It won the championship in one fell swoop in the examination of shooting subjects and became the best gift for zhangqin. After the training, she became the monitor of the recruit class.

　　Challenges are always there. In order to participate in the competition of communication specialty in the Central Theater, zhangqin studied communication cable specialty from scratch. When I first started to learn the thread connection, my hand was scratched by the frozen back thread. It’s cold, and thin hands can’t hold pliers. In order to save time, she held another pliers in her mouth; In order to improve the speed, a simple knot should be tied with thousands of … … After a training session, my hand was pricked with blood. At most, I put seven band-AIDS on one hand, and at last my fingers were chapped.

　　"Later, we won the first place in the group army and won the second place in the cable professional thread connection project as a representative in the final." Talking about this, zhangqin still can’t hide his pride.

　　Go to peacekeeping

　　Quenched into steel in the war

　　Force the gunman to surrender his weapon.

　　For South Sudan, which only became independent from Sudan in July 2011, the dawn of independence did not bring peace. During the protracted civil war, conflicts broke out frequently between government forces and anti-government forces. Under the disaster of frequent wars, the United Nations authorized the establishment of the United Nations Special Mission in South Sudan (referred to as UNMISS) to be stationed in the United Nations peacekeeping force.

　　China sent United Nations peacekeeping engineering units and medical units to the region many years ago. In July 2016, the conflict in South Sudan continued, and the mission area where peacekeeping officers and soldiers were located was even more affected by the war. Two martyrs, Li Lei and Yang Shupeng, died unfortunately to protect civilians in the local armed conflict.

　　In August of that year, zhangqin, who had just finished the tournament, took the initiative to find an instructor, handed in an application and signed up for peacekeeping. "There are many places in this world that are not peaceful, and someone has to stand up." Zhang Qin persuaded his parents.

　　Wan Li went to Rong Ji, and the mountain was flying.

　　In December 2016, after a long flight of nearly 20 hours, zhangqin arrived in Juba, the capital of South Sudan. Looking down from the plane, the city nourished by the Nile water is still like a malnourished "child". On the endless plains, thatched houses and cement buildings are scattered.

　　Information released by the United Nations shows that South Sudan is currently one of the most dangerous and difficult peacekeeping mission areas in the world. On the streets of Juba, armed men with guns or pickup trucks with machine guns can be seen every few tens of meters.

　　"The closest to danger, the gun was pointed at us." Zhangqin mentioned that when going out on a mission, several gunmen came face to face and insisted on breaking into the restricted weapons area.

　　"According to the requirements of the United Nations, it is forbidden to bring weapons into the restricted weapons area." On the one hand, zhangqin and his comrades-in-arms shouted at the gunmen, and on the other hand, they encircled them according to the favorable terrain. However, gunmen do not compromise easily, and even bluntly want to break in.

　　It must be stopped! Once the gunmen break in, it will bring a series of negative effects. Not only will it weaken the influence of the United Nations on the ground, but it will also have a bad influence on chinese peacekeepers’s insufficient ability to defend the safety of civilians. In case of emergency, zhangqin and his comrades decisively shocked him by force. Finally, the gunman obediently handed over his weapon. "No time to be nervous, really, this is the daily life of our peacekeepers."

　　On October 4th, zhangqin was awarded the Medal of Honor for Peace in South Sudan.

　　hope to

　　Traces of war can be seen everywhere.

　　The comforting and lively scene on the streets of Juba

　　At the Mid-Autumn Festival ceremony, Schumacher, Deputy Special Representative of the United South Soviet Mission, highly praised China’s support for the UN peacekeeping cause and fully affirmed the dedication and professionalism of China peacekeepers. Schumacher especially thanked the female officers and men in chinese peacekeepers for their contribution to the cause of peace in South Sudan.

　　Zhangqin is proud to be one of them. In chinese peacekeepers, there is no difference between the tasks that female soldiers and male soldiers have to undertake. They patrol the weapons restricted area outside the UNHouse camp, receive foreign guests, exchange cultural information with foreign countries, protect the rights and interests of women and children, and also perform tasks such as guarding and searching weapons in refugee camps.

　　During the year of peacekeeping, China’s peacekeeping troops often entered the refugee camps to provide help. The tropical sun is blazing, and in refugee camps, shacks are mostly made of similar waterproof sheets, and residents are dressed in rags. Due to the lack of medical conditions, the wounds of local people are often exposed and covered with dust. Thin children, with big black and white eyes, followed the troops and asked for food and water.

　　Every time I meet a refugee, the children will gather around and stand behind the female soldiers, timidly helping these big sisters comb their hair and wipe their sweat. "I feel sad and gratified." Here, a mineral water bottle will become children’s favorite toy, and it will be played as a football all afternoon. When the patrol car passes by, they will chase the car and keep shouting "China".

　　On Children’s Day, zhangqin, together with his comrades-in-arms, gave gifts to the children in the local village, and the children jumped and laughed with joy. There were also fellowship with refugee camps and cultural exchange activities with Juba University. Everyone gave a thumbs-up to these China peacekeepers and said "China good".

　　Nowadays, zhangqin is used to shaking his shoes before putting them on, and cleaning up the mosquitoes, snakes and scorpions that may be hidden in them. She can run for several kilometers in a thick bulletproof vest, and she can finish wearing the equipment in the shortest time.

　　Of course, the little girl’s shyness will still be revealed inadvertently. In the circle of friends, she will also vomit for the local high price. "The ice cream of 30 yuan is eaten at once, and it hurts."

　　After feeling distressed, there is also happiness. In her view, although the local war is not over yet and traces of war can be seen everywhere, there have been gratifying lively scenes on the streets of Juba, with shops open for business and more pedestrians on the road. "Looking at those children, in our words, is to hope that they all have a bright future."

　　Bless strangers and look forward to your future. Zhangqin said that after the expiration of the first sergeant, she might leave the army and then want to go back to school to continue her studies.

　　In the diary, she wrote in sincere words, "This military road is the most unique scenery in my life. My dream is half finished, and it is this road that makes me understand that it is a world of difference to experience something I like in person and treat it as a dream. I learned persistence, courage, hard work, tempered my character, learned to be independent and responsible. The remaining half, I will go to Do not forget your initiative mind and finish it as always. " (Du Jiangyan)

　　There are few customers in the Aijia Collection Market near Dazhong Temple, and some shops put up notices such as "Dismantling stalls for sale" and "Seeking cooperation".

　　Since the beginning of this year, the wenwan market, which has experienced barbaric growth, seems to have entered a reshuffle period, and enthusiastic investors have also entered a cooling-off period. A few days ago, a reporter from Beijing Youth Daily visited the wenwan collection market and found that the phenomenon of empty doors, dumping goods and withdrawing stores was very popular. The industry believes that the decline of the wenwan market is closely related to the downturn of the economic environment, and it is currently in a state of polarization. Currency (ordinary varieties) is becoming less and less valuable, while fine products still have the possibility of maintaining and increasing value.

　　The wenwan market, once favored by capital and popular for 7 years, suddenly cooled down. The sky-high price Jin Sinan and sky-high price walnuts that have appeared one after another have also plunged into the bottom of the market on a roller coaster. Jin Sinan furniture is on sale at a discount of 30%, and more than 10,000 pairs of three-edged walnuts can be taken away at 5,000 yuan.

　　Ten thousand yuan of walnuts, 5000 yuan, take away the merchants’ urgent goods.

　　Located in the Aijia Collection Market near Dazhong Temple, there are almost no customers in the huge store. The further you go inside, the more shops close down, and some shops post notices of "closing stalls and selling" and "seeking cooperation" on the glass. In the classical furniture store, a pair of gold-rimmed nanmu wardrobes behind Mr. Wang are particularly outstanding among the pieces of sour branches and huanghuali furniture, with golden color and clear and elegant water ripple road on the board. "Now you want to buy the right one," he said. "I sold 401 thousand pairs, and now I sell you 100 thousand." Seeing that the reporter of Beiqing Daily was hesitant, Wang Boss chased another sentence and said that he would shed tears and have a big sale: "If you can pay 120,000 yuan, these two wardrobes, plus a pair of plush chairs and a coffee table, are all from Jin Sinan. You can take them all."

　　"Now the business is not good, losing money, and all the stores have been withdrawn." At the door of the teapot shop, the proprietress with a southern accent lamented that several shops next to her were already closed.

　　Walking into a wenwan walnut shop, the white-haired proprietress strongly recommended a pair of walnuts to the reporter of Beiqing Daily: "The absolutely wild three-edged rush, if you take it away for 5,000 yuan, I will go flat and not earn you money." The boss sitting next to him took over the conversation: "If this had been two years ago, this pair of walnuts would have sold for more than 10,000 yuan." It has been rumored that when wenwan walnut was the hottest in the past two years, the stall owner who gambled on green walnut in Beijing Shilihe wenwan market could earn nearly 10,000 yuan in half a day, and a pair of walnuts with excellent appearance was the most expensive and could even sell for 300,000 yuan or 400,000 yuan. However, since last year, a large number of star wenwan, which was sought after before, have been cold one after another, even to the point where no one cares, and the price plummeted to a staggering extent. In this regard, many wenwan operators believe that wenwan walnuts are worthless now. One of the important reasons is that the large number of grafted walnuts has made the output of wenwan walnuts soar, and rare varieties have become rare and common varieties. The price drop is an inevitable phenomenon.

　　Put a splint on walnuts to make rare varieties

　　Xiaoyu, a girl from Shilihe Yayuan Market, feels the same way about the grafted varieties ruining Wenwan Walnut Market. In the past, she often went to the walnut market in Laishui, Hebei Province to get walnuts. In her impression, most of the wenwan walnuts in previous years were wild, but now there are many grafted varieties or artificially cultivated varieties, which reduces the cost of walnuts.

　　There are roughly three kinds of grafting and human intervention methods. One is modeling. Take Mantianxing (wenwan walnut variety) as an example. Short piles are very rare and won the favor of players. However, there are very few natural short piles of gypsophila paniculata, so some people put splints on the growing gypsophila paniculata, that is, use boards to clip walnuts and shape them, and cultivate them into popular varieties. The second is to increase production. The yield of wild walnuts is not high, and a tree can produce at most 50 pairs of fruit. So farmers sawed the edible walnut trees, grafted the wild walnut trees, and began to grow fruit after three years of cultivation, and the yield can be doubled. Based on this calculation, 2012 is the most popular time for wenwan walnuts. If grafting starts from that year, 2015 is the time for the first batch of grafted walnuts to bear fruit. The third is beautification. For example, the lines of all over the sky are beautiful, but the piles are high, and the apple’s round lion’s head pile is beautiful. So farmers graft two kinds of walnut trees together, and the fruit that grows combines the advantages of the two varieties and is as beautiful as a hybrid.

　　In 2013 and 2014, the wenwan walnut market was extremely hot, and rare varieties broke the sky-high price. Xiaoyu told the reporter of Beiqing Daily that when he first entered the business in April 2011, walnuts had already started to catch fire. She often goes to Laishui, Hebei Province to get walnuts, where there is a big walnut market. Generally, large households take walnuts to wrap trees. Take a fancy to a walnut tree and pick one or two walnuts at random for inspection. If the appearance is good, it is big and upright, then wrap a tree. At the hottest time, a tree can sell for 600,000 yuan. The most expensive wenwan walnut sold in Xiaoyu since its establishment is a pair of Wang Yong walnuts with unicorn stripes, with a transaction price of 12,000 yuan. Xiaoyu said, "Little Trigony Walnut has never been seen before, and the price can scare people to death. A couple can sell for 189,000 yuan, but now it is everywhere, all of which are artificially grafted varieties, so the price will naturally come down.". When the reporter of Beiqing Daily visited the market, he saw that a pair of small three-edged walnuts were being sold by the store owner at a price of 5,000 yuan. Although the price of walnuts varies widely due to different products, at least the price of walnuts of the same category has shrunk by more than 90%.

　　Ordinary Jin Sinan will be used as firewood by farmers.

　　Yu Dongxing, a senior wenwan investor, told the reporters of Beiqing Daily that there are many reasons why Jin Sinan ebony, which was once hyped to sky-high prices, is now left out by investors.

　　Yu Dongxing said that a few years ago, there were tens of millions of pieces of ebony in Jin Sinan, and then it was confiscated by the government. Only then did everyone know that there was Jin Sinan. People mistakenly think that Jin Sinan is extinct. So a large number of hot money entered the speculation, and investors flocked to it, and the speculation was very fierce. There are many merchants, many hoarders, and many people who dream of getting rich overnight.

　　Beginning at the end of 2014, Jin Sinan suddenly failed. "First of all, there are too many things dug up, not as they say, Jin Sinan ebony has disappeared, and this species is gone. In fact, there are many things on Qingcheng Mountain in Sichuan." In addition, Jin Sinan is ornamental, but not practical. The texture of Jin Sinan is very beautiful, including water ripples, raindrops, phoenix tails and gentian. A set of furniture is millions and tens of millions. It is very beautiful to make furniture and has strong ornamental value. "But later found that Jin Sinan has a problem is that the density is low and the texture is soft. There can’t be any bumps, and you can’t even be scratched by your nails, because a slight rub is a deep imprint. "

　　Yu Dongxing said that now the market in Jin Sinan is polarized, and the ordinary wood dug out has no texture or pattern, so it is basically of little value. Some people joked that in the future, Jin Sinan, whose appearance is not good, may still be dried and burned by farmers. All literary plays that are fried and immediately fall have a characteristic, that is, the output is huge and resources are not scarce at all.

　　Financial observation

　　The cooling-off period after the surge of wenwan

　　Is there an invisible hand in control of the wenwan market? Yu Dongxing, a senior wenwan investor, said that there are several factors to enhance the value. For Jin Sinan, Thuja and Walnut, the huge amount of hot money comes from Fujian and Guangdong, where there are high-grade wooden furniture bases. They want to use this as a driving force, and they have a large amount of money in their hands, and they are constantly looking for suitable targets. As it happens, the sky-high ebony incident in 2011 caught their attention. In addition, there are also local price factors in Beijing. Beijing is the root and weather vane of the national wenwan market, and it radiates the surrounding areas, such as Hebei, Henan, Shandong, Inner Mongolia and Northeast China, and all come to Beijing for goods.

　　The decline of the wenwan market is not only due to the micro-level reasons such as the destruction of walnuts by grafted varieties, but also to the macro-level reasons such as the economic environment. After overheating, the economy is now in a cooling-off period and polarized. In the past, everyone was chasing up and down. Like stock trading, everyone thought that investment could make money, and it was also good to make money. When the investment reaches a certain level, the market will not meet everyone’s expectations and will naturally cool down.

　　News memory

　　What other literary plays are there?

　　◎ Cook: At the beginning of this year, the wholesale price of 7×9 (single bead 7 mm in diameter and 9 mm in height) Cook chain can be sold for more than 3,000 yuan, and now it is more than 100 yuan. The price fell the hardest.

　　◎ Xingyue Bodhi: the most popular in 2013 and 2014, 7×9 (single bead diameter 7 mm, height 9 mm), each string of 114 capsules (108 capsules plus 6 capsules) is more than 1,000 yuan. Now the polished ones sell for more than 100 yuan. If it is directly strung together without processing, it will cost tens of yuan each.

　　◎ Coconut shell: Since 2013, playing with coconut shell strings has emerged in the market. The most precious is the coconut skewers, with a single bead diameter of 9 mm, and a string of 108 pieces is worth more than 5,000 yuan. I can’t even see it now. No one wants it. There are as many coconut shells as you want, as long as you have a bead car machine, you can car as many beads as you want.

　　◎ Huang Longyu: Originally, it was just a kind of general collection called yellow wax stone. By chance, it won a high price, and its value is said to have increased by nearly 100 times. A decent rough stone was as high as one million yuan. But now Huang Longyu has become an outcast in the market, and its value has plummeted.

　　Investment story

　　400,000 bet on whether 3 acres of land can dig up ebony.

　　Yu Dongxing, a senior wenwan investor. When the price of ebony in Jin Sinan was the craziest, he personally went to the mountainous area of Sichuan to gamble on land. The so-called gambling on land is to value a mountainous area of fellow villagers, predict that some ebony will be buried underground, and then pay a large price to package the land and dig ebony. The investment risk is that the more ebony unearthed, the better. However, if less ebony is dug up, or even no ebony is dug up, then the money will be wasted and the bet will be lost. It is understood that ebony in Jin Sinan and sky-high ebony discovered after the Ya ‘an earthquake in 2011 also appeared at that time. There is a very big market of Phoebe bournei in Ya ‘an. All the Phoebe bournei excavated in Sichuan are sold there in a centralized way. At most, four or five hundred merchants open their doors to operate. The biggest golden nanmu I have ever seen, 27 meters long, was sold by the buyer for 35 million yuan on the spot. This undoubtedly injected a stimulant into the golden nanmu market at that time.

　　In the spring of 2013, Yu Dongxing went to Ya ‘an Mountain in Sichuan. At that time, the information he got was that farmers here often dug up Jin Sinan ebony when planting potatoes, and they didn’t know how to do it, so they dried these treasures and burned them as firewood. However, this sign alone is far from enough. We are always looking for local people as staff officers. Several conditions can give extra points to the alternative plots, such as earthquakes and mudslides, and Jin Sinan ebony has been dug up in the adjacent plots. At that time, it was difficult to choose land, because all the places with convenient transportation were dug up by foreign investors, so they chose the mountains as the battlefield for digging treasures. The area of the land that is used to gambling is about 3 mu, and the price is 400,000 yuan with the farmers.

　　When the long mechanical arm of the hook machine scratched down, I always described myself as pleasantly surprised at that time, because from 1.8 meters below the surface to the 27-meter-deep gravel layer, all the layers were ebony. Everyone stood by, gossiping. There must have been crustal movement here before, and hundreds of years of trees fell down and were buried underground along mountain torrents and mudslides.

　　Originally, I always thought it would be profitable to dig out a few roots, but I didn’t expect that the ebony that was dug up soon became a mountain beside me, which really made him overjoyed. In fact, only a part of the ebony that is always dug up is Jin Sinan, and most of it belongs to other varieties, such as Toona sinensis, Maliu and Qingba, which are all close to carbonized ebony.

　　Ebony has a characteristic that it can’t be used at that time when it is dug up, because it has been buried underground for hundreds of years and is very wet. It needs to be covered on land and dried in the shade, so it can’t be directly exposed to the sun, otherwise the wood will crack. Generally speaking, Phoebe bournei needs to be dried in the shade for two to three years before it can be opened and made into furniture. Until this time, investors can tell which is Jin Sinan ebony from the texture and fragrance of wood profile.

　　Dramatically, the second risk of gambling on land appeared. When local farmers saw how many treasures had been dug up in their fields, they immediately became jealous, but they expressed it diplomatically: "Let us dry in the shade for two or three years." Old enough to understand, in fact, people are not allowed to take away all the treasures dug up.

　　Although Lao Yu only took away 1/5 of all the unearthed ebony at that time, money must have been earned. One third of the ebony brought back to Beijing was Jin Sinan. Jin Sinan furniture is made of aniseed, carvings are made of minor materials, and beads are made of scraps. This investment has always been a great success.

　　"In fact, I have deep feelings for Jin Sinan, but why didn’t I do it later? It was because a large number of southern hot money came in to do Jin Sinan, and they dug up the coffin, made the coffin board into furniture, or sold all kinds of things. That thing was really unlucky, which really made me unbearable." This edition/reporter Zhao Xinpei

　　Photography/reporter Wang Zhenlong

"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.

The rescue team searched and rescued in the mountains.　

　　On August 3rd, Yang Jun, an associate professor in the history department of Shanghai University, lost contact while climbing a mountain in Hanshan Scenic Area, Lingbao, Henan Province. According to his family, his myopia reached 900 degrees. By August 18th, it was the 16th day that Yang Jun lost contact.

　　On August 13th, lingbao city Municipal People’s Government Office issued a circular. According to the circular, the municipal government has organized more than 10 teams, more than 600 people and 3 police dogs to carry out the search. "As of 18: 00 on August 12, no missing persons have been found. After communicating with their families and affiliated units, they decided to stop the search and rescue work, and asked Hanshan Scenic Area and the public security department to continue to pay attention in the follow-up work, find clues and report them immediately."

　　On August 17th, Yang Jun’s family told the Chengdu Business Daily-Red Star journalist that so far, there was no new progress.

　　Scenic area sanitation worker:

　　"I should have brought a day’s rations, and everything is normal."

　　Dr. Yang Jun, 49, graduated from Fudan University and just translated Fictitious Israeli Land in June this year.

　　On August 17th, a reporter from Chengdu Business Daily-Red Star contacted Liang Xuwei, the captain of Yichuan Brigade of Condor Rescue Team who participated in the search and rescue. He recalled: "At 4 o’clock in the morning on August 7, we rushed to Hanshan Scenic Area overnight to meet the local rescue team. It took more than 8 hours to cross all the roads from Jinding to Laoyacha. " He said that the most difficult thing in search and rescue is that the Hanshan Scenic Area belongs to the end of the Qinling Mountains. Laoyacha, with an altitude of more than 2,400 meters, is the highest mountain in Henan, with a large area and it is not easy to search.

　　Liang Xuwei said that Yang Jun had asked passers-by about the road to Laoyacha. There are two roads to Laoyacha, one is through a scientific research unit; The other road must pass through Jinding in the scenic area. On August 1, Yang Jun asked a staff member of a scientific research unit for directions, and the other party told him that it was closed and not allowed to enter. "At that time, his mental state was normal."

　　"On the morning of August 2, a battery car driver pulled Yang Jun from the hotel to the steps below the mountain. "Yang Jun’s family said:" The people in the scenic spot said that he brought two steamed buns, a glass of water and a bag of biscuits when he went up the mountain. The people in the scenic spot wanted to send two steamed buns to Yang Jun, but he didn’t want them. He is a shy person who doesn’t want to bother others, which also proves that he can’t go to the virgin forest from Jinding, and he has no material and food preparation. From Jinding to Laoyacha, the professional team walked for nearly 10 hours. "

　　Liang Xuwei said that after 11: 00 noon on August 2, a scenic sanitation worker also saw Yang Jun at the Prince Peak scenic spot. According to the sanitation worker’s memory, Yang Jun was alone, wearing glasses and carrying a bag. "I should have brought food for a day, and everything was normal.". Yang asked "how to get to Laoyacha", and the sanitation worker told him: "There is no road here, it is all virgin forest; If you want to go to Laoyacha, you must go to Jinding and cross the virgin forest from Jinding. " Prince Peak is about half an hour away from Jinding. This sanitation worker may be the last person to see him.

　　Sent a message to the hotel manager.

　　"I can’t go down the mountain tonight, so I’ll find a cave for one night."

　　At 5 o’clock in the afternoon on August 2, Yang Jun called his wife: "I am going down the mountain, and I expect to be there in 3 hours." Later, in Jinding, cigarette butts were found. It is understood that Yang Jun only smokes one brand of cigarettes, which are not sold locally, so it is presumed that it was left by Yang Jun..

　　Liang Xuwei told Chengdu Business Daily-Red Star News reporter that at 8 o’clock that night, Yang Jun sent a message to the hotel manager, saying, "If you can’t go down the mountain tonight, just find a cave for one night and go down the mountain tomorrow." Liang Xuwei speculated: "Yang Jun probably didn’t expect it to be darker in the mountains than outside. He was 900 degrees nearsighted, so on the way down the mountain, he might see it was dark and couldn’t get down. He could only tell the hotel to spend the night in the mountains."

　　Liang Xuwei said that there are two roads and a stone step down the mountain from Jinding, which takes about 3 hours. A wooden plank road, about 4 hours’ walk. On the 8th, the Blue Sky Rescue Team, which participated in the search and rescue, reported that cigarette butts left by Yang Jun were found at Qinglongbei on the stone steps.

　　At 5 o’clock in the morning on August 3rd, my wife called Yang Jun and was disconnected. Yang Jun called back and said, "I have a little cold and my nose has been running." It sounds "a little weak." The family thought he was in the hotel. This was the last call, and since then, Yang Jun has completely lost contact.

　　Yang Jun’s family said: "First of all, rule out falling off a cliff, because several possible places have been checked. The edge of the cliff is covered with shrubs, and the search and rescue team needs to cut it with a sickle. As ordinary tourists, it is unlikely to walk there. It is also unlikely to be attacked by animals. Because there are few animals, even if they are attacked by animals, they should have traces or clothes and glasses. He has two pairs of glasses, but they are not found. On the morning of the 3rd, he and his wife were sober on the phone. There is no signal on the mobile phone after 8 o’clock. It takes 1-2 hours to walk from Qinglong back where cigarette butts were found to the exit of the scenic spot. Everyone says that there can be no danger if you go down from this place. Therefore, some people think that the possibility of murder cannot be ruled out. "

　　Director of Hanshan Scenic Area Office:

　　"He made it clear that it was safe. How can we call the police?"

　　On the 17th, Li Xiaoying, director of Hanshan Scenic Area Office, told Chengdu Business Daily-Red Star journalist that "there are no security risks in normal lines. Beyond the normal line, I ran to the no-man’s land and couldn’t find it. No tourists have ever spent the night in the mountains before. "

　　Yang Jun’s family thought that there was basically no cell phone signal in the virgin forest area from Jinding to Laoyacha. However, on the afternoon of the 2nd, evening and morning of the 3rd, Yang Jun had phone records with his family, indicating that he was in the network coverage area. There is no evidence to prove that he is outside the scenic spot, saying that he lost contact in the virgin forest outside the scenic spot, and the scenic spot may want to shirk responsibility. Moreover, he plans to go back to his hometown and reunite with his family on the 3 rd, and set the time on WeChat. How can he go to Laoyacha?

　　Yang Jun’s family told the Chengdu Business Daily-Red Star journalist that the "Laoyacha (Hanshan) Challenge, the first peak in Henan" had been held in the scenic spot, but it was misleading propaganda. In fact, Laoyacha and this (Hanshan) scenic spot are two different things, and Laoyacha is in the nature reserve. Yang Jun did ask where Laoyacha was. After asking, he found that it was impossible to get to Laoyacha from Jinding, so he found cigarette butts left for Yang Jun at the downhill.

　　Chengdu Business Daily-Red Star News reporter found that Laoyacha really belongs to nature reserve. According to Henan Daily’s previous report, Laoyacha is located in Xiaoqinling National Nature Reserve in Henan, with an altitude of 2413.8 meters, which is the highest peak in Henan.

　　According to Li Xiaoying’s memory, "Two hotel staff asked Yang Jun for his phone number, but he didn’t give it, leaving only WeChat. He communicated with the staff of the scenic spot and said that he prefers adventure and has the ability to survive in the wild. " At 6 pm on August 2, "We used WeChat to ask him when he would come down, but he didn’t return. At 8 o’clock in the evening, he returned and said that he would come back tomorrow. We immediately sent a message asking what was going on. He stopped replying and we couldn’t get in touch. "

　　Then, why didn’t the scenic spot choose to search or call the police that night? Li Xiaoying said: "He sent a message, clearly indicating that he is safe, he has no problem, and he will return tomorrow morning. How do we call the police? If he said something was wrong, we would have saved him that night. And I can’t contact him, even if I go to find it, I don’t know where to find it. " She added: "We belong to the physical scenic spot invested by Yalong Group, and what the scenic spot does is consistent with Yalong Group."

　　Yang Jun’s family believes that the government-led search and rescue body has done its best, and the staff in the scenic spot, local villagers, schools and the government have tried their best to help. But after the incident, the actual controller of the scenic spot never appeared. "There is no penny pension, no apology. Tourists bought tickets and disappeared. In any case, the scenic spot is responsible. 4A scenic spot is at an important point, and there is no monitoring. There is no cell phone signal in some places. In the absence of a network, writing a distress call is useless. " (Chengdu Business Daily-Red Star journalist Shelly)

1. Q: What should be done if the enterprise prepays more corporate income tax than it should pay in 2021?

Answer: 1. According to Article 54 of the Enterprise Income Tax Law of People’s Republic of China (PRC) (Order No.63 of the President of the People’s Republic of China), "… an enterprise shall, within five months from the end of the year, submit an annual enterprise income tax return to the tax authorities, make final settlement and settle the tax refund payable."

2. According to the Announcement of State Taxation Administration of The People’s Republic of China on Matters Related to the Annual Settlement and Payment of Enterprise Income Tax (Announcement No.34 of the Ministry of Finance and the State Administration of Taxation in 2021): "2. If the enterprise income tax paid in advance by the taxpayer exceeds the tax payable in the tax year, the taxpayer shall apply for tax refund in time, and the competent tax authorities shall handle the tax refund in time according to the relevant regulations, so as not to offset the enterprise income tax payable in the next year.

III. This announcement is applicable to the final settlement of enterprise income tax in 2021 and beyond … "

　

2. Q: Enterprises did not choose to enjoy the policy of adding and deducting R&D expenses when making advance payment in the third quarter of 2021. Can they enjoy the policy of adding and deducting R&D expenses when handling the final settlement of corporate income tax in 2022?

A: According to the Announcement of State Taxation Administration of The People’s Republic of China on Further Implementing the Policy of R&D Expenses Plus Deduction (State Taxation Administration of The People’s Republic of China Announcement No.28, 2021): "1. On the issue of enjoying the policy of R&D expenses plus deduction in 2021.

(1) When an enterprise declares the enterprise income tax in the third quarter (quarterly prepayment) or September (monthly prepayment) in advance in October, it can choose to enjoy the preferential policy of adding and deducting R&D expenses in the first three quarters.

Those who do not choose to enjoy the preferential treatment during the prepayment declaration period in October can enjoy it uniformly when the 2021 enterprise income tax is settled in 2022. "

　

3. Q: Our company has R&D expenditure since this year, and can enjoy the policy of additional deduction. How long do you need to keep the relevant materials?

A: According to Article 10 of the Announcement of State Taxation Administration of The People’s Republic of China on Issuing the Revised Measures for Handling Preferential Policies for Enterprise Income Tax (State Taxation Administration of The People’s Republic of China Announcement No.23, 2018): "The materials kept by enterprises for future reference shall be kept for 10 years from the day after the end of the settlement period of enterprise income tax in the year when enterprises enjoy preferential items."

　

4. Q: Why isn’t there a special invoice stamp on the electronic VAT invoice received?

Answer: According to Article 2 of the Announcement of State Taxation Administration of The People’s Republic of China on Implementing Electronic Special VAT Invoice among Newly-established Taxpayers (State Taxation Administration of The People’s Republic of China Announcement No.22, 2020): "Electronic special invoices are supervised by provincial tax bureaus, and they are special VAT invoices with electronic signatures instead of special invoices, and their legal effects, basic uses and basic usage regulations are the same as those of special paper VAT invoices (hereinafter referred to as’ paper special invoices’) …"

　

5. Q: Our company is a sole proprietorship enterprise that adopts the approved levy, holds equity investment, and needs to be transferred to audit levy after receiving the notice. Is there such a provision?

A: According to the Announcement of the Ministry of Finance and the State Administration of Taxation on the Collection and Management of Individual Income Tax from Equity Investment (Announcement No.41 of the Ministry of Finance and the State Administration of Taxation in 2021): "1. Individual proprietorships and partnerships (hereinafter referred to as sole proprietorships) that hold equity investments such as shares, stocks and partnership property shares shall be subject to the method of auditing and collecting personal income tax.

Two, a wholly-owned partnership enterprise shall, within 30 days from the date of holding the above-mentioned equity investment, take the initiative to submit the situation of holding the equity investment to the tax authorities; Before the implementation of the announcement, a wholly-owned partnership enterprise has held equity investment, and shall submit the information on holding equity investment to the tax authorities before January 30, 2022. When the tax authorities receive the report on the equity investment held by the sole proprietorship partnership approved for collection, they will adjust the collection method to audit collection. 　

Three, the financial and tax departments at all levels should do a good job in service counseling, and actively guide the sole proprietorship partnership to establish and improve the account books, improve the accounting and financial management system, and truthfully declare and pay taxes. If a wholly-owned partnership enterprise fails to truthfully report its equity investment, it shall be handled according to the relevant provisions of the Tax Collection and Management Law.

Four, this announcement shall come into force as of January 1, 2022. "

　

6. Q: Is it necessary to report the partnership that has been approved for expropriation and holds equity investment?　

A: Report is required.

According to the Announcement of the Ministry of Finance and the State Administration of Taxation on the Collection and Management of Individual Income Tax on Income from Equity Investment (Announcement No.41 of the Ministry of Finance and the State Administration of Taxation in 2021): "2. A wholly-owned partnership enterprise shall voluntarily submit its equity investment to the tax authorities within 30 days from the date of holding the equity investment; Before the implementation of the announcement, a wholly-owned partnership enterprise has held equity investment, and shall submit the information on holding equity investment to the tax authorities before January 30, 2022.

　

7. Q: Our company is a sole proprietorship enterprise that collects by auditing accounts, and holds some equity investments. Do I need to report it?

A: Report is required.

According to the Announcement of the Ministry of Finance and the State Administration of Taxation on the Collection and Management of Individual Income Tax on Income from Equity Investment (Announcement No.41 of the Ministry of Finance and the State Administration of Taxation in 2021): "2. A wholly-owned partnership enterprise shall voluntarily submit its equity investment to the tax authorities within 30 days from the date of holding the equity investment; Before the implementation of the announcement, a wholly-owned partnership enterprise has held equity investment, and shall submit the information on holding equity investment to the tax authorities before January 30, 2022.

　

8. Q: My company buys equity from a company, which has a lot of real estate under its name. Do I need to pay deed tax?

A: According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing to Implement the Deed Tax Policy on the Restructuring and Reorganization of Enterprises and Institutions (Announcement No.17 of the Ministry of Finance and the State Administration of Taxation in 2021): "IX. When the company’s equity (shares) is transferred, the units and individuals will inherit the company’s equity (shares), and the ownership of the company’s land and houses will not be transferred, and no deed tax will be levied.

……

XI. This announcement shall be implemented from January 1, 2021 to December 31, 2023. Since the date of implementation, enterprises and institutions in the process of restructuring, in line with the provisions of this announcement but have paid the deed tax, can apply for tax refund; If the deed tax involved has not been processed and conforms to the provisions of this announcement, it can be implemented according to this announcement. "

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

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

March 15, 2024

Fa Shi [2024] No.4

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

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

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

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

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

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

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

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

(four) providing false materials to defraud tax incentives;

(five) fabricating false tax basis;

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

(two) intentional injury caused minor injuries;

(3) Other serious circumstances.

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

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

(1) Abandoning due creditor’s rights;

(2) Transferring property without compensation;

(3) Trading at an obviously unreasonable price;

(4) Concealing property;

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

(6) transferring or concealing property by other means.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

(4) Other serious circumstances.

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

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

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

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

(4) Other particularly serious circumstances.

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

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

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

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

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

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

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

(five) in violation of regulations by other means.

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

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

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

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

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

(3) Other serious circumstances.

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

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

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

(3) Other particularly serious circumstances.

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

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

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

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

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

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

(four) in violation of regulations by other means.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Catalogue

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

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

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

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

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

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

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

Eight, Yang’s false invoicing case

Case 1

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

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

(1) Basic facts of the case

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

(II) Processing results

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

(3) Typical significance

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

travel to watch industry

A catering company in Beijing, Chen Mou, Gongmou

Evade the case of recovering tax arrears

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

(1) Basic facts of the case

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

(II) Processing results

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

(3) Typical significance

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

Case 3

Shi Moumou and others defrauded the export tax rebate case.

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

(1) Basic facts of the case

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

(II) Processing results

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

(3) Typical significance

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

Case 4

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

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

(1) Basic facts of the case

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

(II) Processing results

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

(3) Typical significance

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

Case 5

Jin Moumou and others falsely issued special VAT invoices.

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

(1) Basic facts of the case

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

(II) Processing results

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

(3) Typical significance

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

Case 6

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

Special invoice case

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

(1) Basic facts of the case

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

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

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

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

(II) Processing results

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

(3) Typical significance

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

Case 7

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

Special invoice case

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

(1) Basic facts of the case

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

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

(II) Processing results

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

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

(3) Typical significance

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

Case 8

Yang falsely invoiced the case.

-Falsely issuing ordinary invoices may also constitute a crime.

(1) Basic facts of the case

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

(II) Processing results

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

(3) Typical significance

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

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

Read the original text

As an important protection in the process of drug development, patent is self-evident. The number of patents owned by an enterprise not only forms important intellectual property protection for products, but also reflects the status and value of the enterprise. However, patents are also divided into "three, six and nine grades". A high-quality authorized patent not only protects the value of the product, but also has high value itself. However, a patent full of loopholes is difficult to obtain authorization. Even if it is authorized, it will be easily challenged by competitors, and eventually it will be "invalid", which will bring serious economic losses to enterprises. Therefore, it is extremely important for the pharmaceutical industry to understand "invalid patent" and achieve "from defense to attack"

What is the "patent invalidation system"

Patent invalidation system, which is regarded as "a corrective procedure for wrong patent authorization", has attracted much attention in patent systems in various countries, and its essence has the functions of error correction, defense and defense. The invalidation of patent will have a direct impact on the validity of patent right, and whether the patent right is effective and stable is an important premise and index to measure the quality of patent. Generally speaking, the invalidation of an invention-creation experience is finally kept valid, and its patent value is higher, which will also have an important impact on the subsequent measures taken by the patentee and the invalid claimant.

With the rapid increase in the number of drug patent applications and patent authorizations in China, there are more and more phenomena of using invalidation to challenge other people’s drug patents and expand their own benefits. Even the patent departments of some companies will organize personnel to "attack" competitors’ patents; At the same time, in order to keep the core claims of their own patents, some patentees have reduced their patent protection scope through invalidation to avoid subsequent patent litigation. In short, it is one of the necessary skills for every pharmaceutical company to protect its "core rights" by using the patent invalidation system as much as possible.

Based on the case of sildenafil patent in Pfizer, the author explains the importance of "invalid patent". In this case, the key points of the game for "invalid reasons" are as follows:

1. The patent specification shall explain the drug activity, preparation method, effective dosage and use method of the drug, and describe the medical effect of the drug on the second indication in detail through animal experiment or clinical trial data. However, the writing of the instructions is far from the above requirements, so that technicians in the technical field can’t know what medicine to use, what disease to treat, how to use the medicine correctly and how effective it is by reading the instructions without creative labor.

Second, this patent specification only generally records that the compounds of the present invention have been tested in vitro and found to be strong selective inhibitors of PDE-V with specificity for cGMP; Ordinary technicians in this profession can’t see what the so-called particularly preferred compounds are from this description, while the claims seek to protect the use of four products, and ordinary technicians in this profession can’t determine the relationship between these four products and the particularly preferred compounds in the above text description.

Three, the applicant made a major amendment to the claim, in fact, after the original claim was deleted and reassembled. This modification cannot be directly and undoubtedly derived from the information disclosed in the original specification and claims. Obviously, because the original specification and the claims did not fully disclose that the products in the present claims have clear medical functions and unexpected technical effects as required by the Patent Law, the modification results of the claims cannot be directly and undoubtedly derived from the specification and the original claims.

4. As the existing cGMP and PDE inhibitors can be used to treat ED, it has been suggested and suggested many times in the relevant literature, it is not difficult for ordinary technicians in this field to draw the results in the claims from these tips and suggestions.

On the above questions, Pfizer answered each "invalid reason" one by one, proving that there is no problem with the creativity of its patent. After that, the original Patent Reexamination Board of China National Intellectual Property Administration finally declared the patent authorized by the original research company Pfizer invalid through in-depth research. Pfizer was dissatisfied with the above decision of the original re-examination board, and immediately appealed to the Beijing No.1 Intermediate People’s Court to sue the original patent re-examination board, requesting the court to cancel its decision of invalidation. After repeated debates, in 2006, the Beijing No.1 Intermediate People’s Court officially announced the revocation of the decision of No.6228 made by the original Patent Reexamination Board. Since then, Pfizer’s Viagra has made huge profits in China every year, but sildenafil produced by domestic generic drug companies cannot be listed. This situation continued until the listing of domestic sildenafil "Jinge" in 2014.

The importance of "public opinion"

The application for "invalid patent" can not be disputed only after authorization. When the application documents appear, they can be questioned in the form of "public opinions". Article 48 of the Detailed Rules for the Implementation of the Patent Law stipulates that "from the date of publication of an application for a patent for invention to the date of announcement of the grant of a patent right, anyone may put forward opinions to the patent administration department of the State Council and explain the reasons", which is also called "public opinions" in the industry. Pharmaceutical enterprises should make full use of this provision to protect their own interests to the maximum extent.

The rosiglitazone case illustrates the importance of "public opinion". In 1993, GlaxoSmithKline applied for a series of patents including pharmaceutical compounds and compositions, such as the invention patent application with the application number of CN98805686.0, which requested to protect the pharmaceutical composition containing 2mg~8mg of rosiglitazone. The application date was June 2, 1998, the publication date was July 5, 2000, and it was authorized on July 2, 2003. It can be seen that it took about three years from the disclosure of the patent application to the announcement of authorization. During these three years, the relevant enterprises in China did not put forward any "public opinions".

In 2004, when Shanghai Sanwei Pharmaceutical, Zhejiang Wanma Pharmaceutical, Chongqing Taiji Group and other domestic enterprises have invested a lot in research and development of this drug or entered the stage of drug registration, they suddenly received a lawyer’s letter from GlaxoSmithKline, claiming that the products developed by the above-mentioned enterprises infringed their patent ZL98805686.0, demanding that the above-mentioned enterprises stop the research and development and listing of related products and compensate for the losses. As a result, these enterprises jointly requested the original patent reexamination board to declare the patent invalid. Although the case ended in GlaxoSmithKline’s abandonment of the patent, it lasted for a long time and had a great impact, causing huge losses to China enterprises.

Analyzing the case, when domestic pharmaceutical companies were ready for production and even obtained the approval of drug production, they found that they were facing the infringement lawsuit of foreign pharmaceutical companies, so they passively responded and rushed to the original Patent Reexamination Board to file a patent invalidation request in an attempt to invalidate the patent. In this case, even if the patent right can finally be declared null and void in whole or in part, China enterprises still face huge market risks and interest losses due to the long trial period and long-term uncertainty of rights.

In fact, an application for a patent for invention will be published within 18 months from the date of filing (unless the applicant requests it to be published in advance), and then the Patent Office will start substantive examination on it at the request of the applicant. If the examiner thinks that the patent application conforms to the relevant provisions of the Patent Law and the Detailed Rules for the Implementation of the Patent Law, the patent right will be granted and announced to the public, otherwise, it will be rejected. After the patent is granted, anyone (the third party) who thinks there is a problem with the patent grant may go to the relevant department to request that the patent be declared invalid. Of course, if you are not satisfied with the invalidation or review decision made by the relevant department, either party can also bring a lawsuit in court. Generally speaking, after an invention patent is published 18 months from the date of filing, it sometimes takes 2-4 years to decide whether to authorize it. At this stage, whether the patent application can be finally authorized is still in a pending state, which is the time allowed to put forward "public opinions" as stipulated in Article 48 of the Detailed Rules for the Implementation of the Patent Law. It can be seen that how to reduce the losses caused by patent disputes relatively, the "public opinion" before patent authorization is very important.

In recent years, Chinese pharmaceutical enterprises have paid more and more attention to the protection of intellectual property rights. The intellectual property departments of many large pharmaceutical companies have even reached the scale of 100 people. In addition, for some important patent applications, some pharmaceutical companies will take them to more professional patent agencies for secondary processing and polishing before submitting applications. It can be seen that pharmaceutical companies pay more and more attention to patent application and are more and more cautious about controlling patent quality. With the increasing number of patent challenges and invalid patent applications, the trend of domestic pharmaceutical companies turning from defending to attacking intellectual property rights has been initially established.

(Qiang Sen)