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　　"Now the business is not good, losing money, and all the stores have been withdrawn."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)

　　On June 11th, Foreign Ministry Spokesperson Wang Wenbin held a regular press conference. A reporter asked whether the spokesman was worried about the negative impact on foreign investment after the passage of the Foreign Sanctions Law.

　　Wang Wenbin said that the Legal Affairs Committee of the National People’s Congress Standing Committee (NPCSC), China has introduced the relevant situation. Around the two sessions this year, some NPC deputies, Chinese People’s Political Consultative Conference members and people from all walks of life put forward opinions and suggestions that it is necessary for the state to formulate a special anti-foreign sanctions law to provide strong legal support and guarantee for China to counter foreign discriminatory measures according to law. According to the relevant work arrangement, the the National People’s Congress Standing Committee (NPCSC) Law Committee carefully studied the legislative suggestions put forward by various parties, summarized the counter-measures practice and related work practices in China, sorted out the relevant situation at home and abroad, solicited the opinions of relevant departments and experts of the central and state, and drafted and formed the draft of the anti-foreign sanctions law. According to the legislative procedure, China the National People’s Congress Standing Committee (NPCSC) deliberated the draft twice in April and June, respectively. The Law Working Committee solicited the opinions of the central and relevant state organs on the draft, and the Constitution and Law Committee of the National People’s Congress revised and improved the draft according to the deliberation opinions of the Standing Committee and opinions from all sides. At present, the Anti-Foreign Sanctions Law has fully absorbed opinions from all sides, reflected the common wishes of the people of China, and conformed to the basic norms of international law and international relations.

　　Wang Wenbin pointed out that regarding the influence of the Anti-Foreign Sanctions Law on foreign investment, I don’t see an inevitable connection between the two. If there is, it is the enactment of the Foreign Sanctions Law, which provides a predictable legal environment and a stable and predictable business environment for enterprises from all countries to develop in China. At the 29th meeting of the 13th the National People’s Congress Standing Committee (NPCSC), the Hainan Free Trade Port Law and the Decision on Authorizing the Shanghai Municipal People’s Congress and its Standing Committee to Formulate Laws and Regulations of Pudong New Area were also passed, which are new measures for China to deepen reform and open wider to the outside world.

　　Wang Wenbin emphasized that China has always welcomed and supported foreign enterprises to conduct business and cooperation in China and protect their rights and interests according to law. China will only open wider to the outside world, and we will continue to strive to create a better business environment for foreign enterprises and share China’s development opportunities with the world. (CCTV reporter Huang Huixin Kong Luyuan)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

　　2. Different standards: gradually disclosed ingredients

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

　　 　(Reporter Jia Yueyang)

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

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

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

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

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

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

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

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

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

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

How should we treat "Er Yang" rationally?

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

5. What medical intervention does "Eryang" need?

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

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

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

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

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

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

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

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

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

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

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