BEIJING, Beijing, July 24 (Xinhua) Just a few days after bidding farewell to the main rain belt, the Yangtze River basin has to face a strong attack of precipitation. According to the weather forecast, a new round of precipitation process has once again come online in the Yangtze River basin, which has added flood control pressure to the great rivers and lakes that are running at high water level. As the high temperature range continues to expand northward, high temperature weather will also appear in Jiangnan and North China.

On July 23, aerial photography was taken of the flooded villages around Baishan Bridge in Lujiang County, Anhui Province. On the 22nd, a breach occurred in Shidawei, Tongda Town, Lujiang County, Anhui Province, and floods flooded the nearby villages. China News Service reporter Zhang Yazi

　　A new round of precipitation returns to the Yangtze River basin, and the risk of mountain torrents is high.

　　The main rain belt affecting China is swaying from north to south, just rising to the north for two or three days, and returning to the Yangtze River basin in the next few days.

　　The Central Meteorological Observatory predicts that from July 24 to 26, there will be heavy rains along the Yangtze River from the Sichuan Basin, including heavy rains in parts of central Chongqing, northwestern Hunan, northeastern Hubei and southern Anhui (the cumulative rainfall is 100 ~ 200 mm, and the local area in the central Sichuan Basin can reach 250 ~ 300 mm); The maximum hourly rainfall in the above areas is 30 ~ 50 mm, and the local area exceeds 70 mm. There will also be strong convective weather such as thunderstorms and strong winds.

Rainfall Forecast Chart (July 24 -26)

　　Previously, the long rainy season has brought large-scale continuous heavy rainfall to the Yangtze River basin, with large accumulated rainfall, strong extremes and heavy disaster impact. According to the news of the National Climate Center on July 22, since June, the rainfall in the Yangtze River basin has been 486.8 mm, which is 54% more than the normal period, which is the highest in the historical period since 1961.

　　Meteorologists have warned that the main stream of the middle and lower reaches of the Yangtze River and Dongting Lake, Poyang Lake and Taihu Lake have maintained high water levels for a long time. This round of heavy rainfall from 24th to 26th may lead to further rise of the water level in the main branches of the Yangtze River and aggravate the flood disaster.

　　Gansu, Shaanxi, Sichuan, Chongqing, Hunan, Anhui and other places also need to guard against secondary disasters caused by heavy rainfall. China Meteorological Bureau, together with the Ministry of Natural Resources and the Ministry of Water Resources, issued the meteorological risk warning of geological disasters (yellow) and the meteorological warning of orange mountain torrents at 18: 00 on July 23rd.

On July 23, people observed the water situation on the Baishan Bridge in Lujiang, Anhui. On the 22nd, a breach occurred in Shidawei, Tongda Town, Lujiang County, Anhui Province, and the flood gradually flooded into the low-lying areas of nearby towns. China News Service reporter Cui Nan photo

　　The Yangtze River and Taihu Lake operate at high water levels, and the Chaohu Lake has a high water level once in a hundred years.

　　"At present, the water level in the main stream of the Yangtze River has exceeded the police for a long time, and the high water level in Taihu Lake fluctuates." On the 23rd, the Ministry of Water Resources held a consultation on the national flood, and the arrival of a new round of precipitation will undoubtedly bring challenges to the flood of great rivers and lakes.

　　At present, the flood situation in the Yangtze River basin is still grim. The continuous high water level in Jingjiang and Jiujiang sections of the main stream of the Yangtze River has reached more than half a month, and the No.2 flood is evolving.

　　Because the precipitation in the upper reaches of the Yangtze River will continue in the next few days, it is not conducive to the timely evacuation of flood control capacity of the upper reaches of the reservoir, and the flow of the main stream in the middle reaches of the Yangtze River has increased compared with the previous period.

　　Meteorologists believe that there are risks in the Yangtze River, such as high flood level, long maintenance time, affecting the wide reach of the river and the persistence of high flow in the later period. The risks in Jingjiang and Jiujiang are still high, especially the flood control pressure in Jingjiang continues to increase. At the same time, staged high temperatures, thunderstorms and strong winds will also adversely affect flood control and disaster relief.

　　From June 9 to July 21, the rainfall in Taihu Lake Basin was 583.8 mm, which was large, long-lasting and intense, and the total amount of plum rain had reached 2.42 times of the average for many years. Shanghai Central Meteorological Observatory (Taihu Lake Basin Meteorological Center) has started the first-level emergency response of meteorological support in Taihu Lake Basin.

　　Ma Leiming, director of the Taihu Lake Basin Meteorological Center and director of the Shanghai Central Meteorological Observatory, said that it is expected that there will be a precipitation process in the basin from the night of the 23rd to the morning of the 24th, and from the 26th to the 27th, and the rainfall in each area of the basin will reach 25-45mm in the coming week. The basin water control project will do its best to reduce the water level of Taihu Lake as soon as possible, relieve the pressure of flood control, and fully prepare for flood control in the subsequent precipitation process.

　　In addition, the water level in Chaohu Lake has exceeded the once-in-a-century standard for several days due to the continuous inflow of water from the upstream and the high water level in the downstream Yangtze River.

　　Cao Yuanyue, deputy commander of Chaohu City’s defense index, told the media on the 21st that the guaranteed water level of Chaohu City’s defense standard is 12 meters, and the water level of the lake has reached 13.41 meters, which means that Chaohu Lake has been in a "suspended lake" state. On the 22nd, due to the rising water level in Chaohu Lake, the dike in the even reach of Baishi Tianhe in Tongda Town, Lujiang County, Anhui Province collapsed, and the river overflowed the dike, forming a gap more than 20 meters wide, and the flood rushed into many villages.

　　In the coming week, there will be two rounds of heavy rainfall in Chaohu Lake. During this round of rainfall from 24th to 26th, the China Meteorological Bureau predicted that the area rainfall of Chaohu Lake was relatively large, with 30-50mm. According to the Chaohu municipal government, according to the current real-time water situation and work conditions, it is estimated that the water level of Zhongmiao will reach 13.6 meters around the 24th, which will bring great pressure on flood control.

Data Map: On July 13th, Fuzhou citizens traveled under the scorching sun. Photo by Zhang Bin

　　The high-temperature warning has been issued for 8 days, and the high temperature in the south of North China has "emerged"

　　At present, in the climate state that affects the whole country, another leading actor is undoubtedly the high temperature weather that is entrenched in South China and expanding northward. According to the China Weather Network, as of July 23rd, the Central Meteorological Observatory has issued a high temperature warning for eight consecutive days.

　　The Central Meteorological Observatory predicts that in the next three days, there will be high temperature above 35℃ in South China, Jiangnan, Beijing-Tianjin-Hebei and other places. Among them, the highest temperature in some areas of Fujian, south-central Jiangxi, southeastern Hunan and north-central Guangdong is 37 ~ 39℃, and the local temperature can reach 40℃. The Central Meteorological Observatory continued to issue a high-temperature yellow warning at 18: 00 on July 23.

　　In South China, which is controlled by subtropical high pressure, the air humidity is high, and the sultry feeling is very obvious. It is a veritable "small summer heat, steaming on the top and cooking on the bottom". Shi Yan, a meteorologist at China Weather Network, said that since mid-July, the hot weather in South China can be called "super-long standby". In Fujian and Guangdong, the highest temperature in 9 counties and cities (regions) exceeded the historical extreme value, and 13 counties and cities (regions) exceeded the historical extreme value in July.

　　With the continuous expansion of the high temperature range to the north, Jiangnan and North China have also joined the "high temperature group chat". For example, in Nanchang, the hot weather will last until the end of July, and the Beijing Meteorological Observatory also issued a blue warning of high temperature on July 23: It is estimated that the daily maximum temperature in most parts of Beijing will reach above 35℃ from July 24 to July 25.

　　On the evening of April 16th, after reaching a settlement agreement with the rights-defending female car owner, on the morning of 17th, The Paper reporter saw at the scene that the new car showroom of the Mercedes-Benz dealer Xi ‘an Lizhixing 4S shop had been emptied overnight — — Yesterday, there were no cars in the new car exhibition hall full of vehicles, and there were no staff at the front desk of the exhibition hall. A note "Suspension of new car sales business" was posted at the door of the store. The after-sales maintenance department of the 4S shop is still in operation, and there are vehicles waiting in line at the door.

Xi ‘an Lizhixing 4S Store suspended the sales of new cars. The Paper reporter Wang Jianshe

　　The Paper reporter noticed that some car owners who claimed to have been charged financial service fees came to ask for a refund, and the staff of Xi ‘an Lizhixing Mercedes-Benz 4S store registered the car owners who came to defend their rights. Some car owners communicate at the scene. One of the car owners said that the car he bought in 2017 was charged more than 36,000 yuan. According to the live report screen of the China Business Daily, some car owners said that when they came to pick up the car today, they found that the exhibition hall was empty, so they can only wait.

　　According to The Paper’s previous report, on the afternoon of April 16th, Beijing Mercedes-Benz Sales & Service Co., Ltd. once again apologized to the car owner and the public for the incident of female car owners crying about rights protection in Xi ‘an.

　　Mercedes-Benz said that it will immediately suspend the sales operations of authorized stores of relevant dealers, investigate the operational compliance of relevant dealers, and conduct a third-party compliance audit of its dealer network.

　　BEIJING, Beijing, October 7 (Qiu Yu) There is still the last day left in the 11-day holiday. Are you worried that you will suffer from post-holiday syndrome as before?

　　Post-holiday syndrome is a variety of physiological or psychological manifestations that people appear after the holiday, such as feeling bored, listless, inefficient at work and study, and even unexplained nausea and neurasthenia in the days after the holiday. In order to avoid this situation, Zhongxin. com has sorted out some suggestions on diet and rest to make you full of energy on the first day after the festival.

　　Adjust work and rest, go to bed early and get up early.

　　Since February, 2015, the topic homepage of "# Post-holiday Syndrome #" on Sina Weibo has been continuously posted with a total reading of over 10 million. The first day after the festival has not yet arrived, and some netizens have posted complaints about "getting up dizzy in the morning" and "I really want to sleep in his dark place".

　　Compared with going to work and school, many people have very irregular schedules during holidays. Some people surf the internet or play cards all night, some people are on the road, and their biological clocks are disrupted. It is difficult to adapt quickly after the festival, and I can’t sleep at night or wake up during the day.

　　One of the remedial measures is to adjust the work and rest, go to bed early and get up early as possible, and take a proper lunch break if possible. If it is difficult to sleep at night, taking a hot bath will help you sleep.

　　Sina Weibo netizens’ discussion on the topic of # Postholiday Syndrome # after the 11th holiday. Source: Sina Weibo screenshot

　　Eat more dark vegetables in a nutritious diet

　　During the Eleventh Five-Year Plan period, many people ate irregularly, and they couldn’t stop eating big fish and meat at the beginning, and drank too much at parties, which led to excessive gastrointestinal burden.

　　Ma Guansheng, a professor at peking university health science center School of Public Health, pointed out in an interview with Zhongxin.com (WeChat WeChat official account: cns2012) that the post-holiday diet should follow the principle of diversity, because the nutrition of a single food is definitely not comprehensive. You can appropriately reduce the intake of meat and eat more cereals and green vegetables.

　　"Pay attention to increasing the proportion of dark-colored vegetables," Ma Guansheng said. Compared with light-colored vegetables, dark-colored vegetables contain more B vitamins and minerals.

　　Some people say that "only eating vegetarian food is good for health" for a few days after the festival. In this regard, Ma Guansheng said that drinking coarse cereals porridge every day will help to recover the damaged stomach, but if you eat it too lightly, it will also lead to insufficient intake of micronutrients and high-quality protein, so you should pay attention to a nutritious diet.

　　Data map. Zhongxin net zhongqing photo

　　Moderate exercise relieves stress.

　　What should I do if I feel listless and have no appetite after the holiday? Moderate exercise may help you.

　　“‘ Eat ’ With ‘ Move ’ There are two aspects. Exercise helps to adjust the appetite to a normal state. "Ma Guansheng said that exercise can not only relieve stress, control weight, but also promote sleep.

　　You can do your favorite sports after work or after school, such as jogging, swimming, dancing, badminton, etc., so that your tired body can have a positive rest and carry out post-holiday work more vigorously.

　　Post-holiday work intensity should not be too high.

　　In addition to physical adjustments such as sleep, diet and exercise, psychological adaptation is also very important.

　　It is not advisable to carry out excessive work in a short time after the festival, but to finish the necessary work step by step, and don’t put too much pressure on yourself to avoid anxiety and depression.

　　At the same time, you can make some psychological hints, tell yourself that the National Day holiday is over, meditate on the future work arrangements, and adjust your mentality to a normal working state. (End)

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)

　　BEIJING, May 27th (Xinhua) The Dragon Boat Festival, also known as the "Zongzi Festival", is of course indispensable for people all over the country to welcome the long-awaited three-day holiday: eating Zongzi! At this time of the year, the dispute over the sweetness and sweetness of zongzi will come back. But in fact, in addition to the traditional salty and sweet taste, there have long been many magical tastes! Which of the following zongzi tastes the most wonderful? Do you have any dishes? Let’s take a look.

　　1. Crayfish dumplings

　　Chinese is really in love with crayfish! Glutinous rice is soft, lobster is fat and delicious, and you can smell spicy and spicy midnight snack through the screen. On the way of crayfish’s 100-year death in China.

　　2. Spicy rice dumplings

　　It sounds full of the feeling of dark cooking. I wonder if it will be really spicy after opening it, which will make your tongue anxious to get angry.

　　3. Wuren Zongzi

　　Say! Are you an undercover agent sent by Wuren Moon Cake? ! This annual Mid-Autumn Festival makes people feel frightened, and finally extends its claws to Zongzi. Just seeing this combination is enough to remember the fear of being dominated by Wuren moon cakes in those years … …

　　In addition to these wonderful zongzi that have already appeared, I heard that there is a new kind of zongzi with magical taste about to be born this Dragon Boat Festival, that is — — Wahaha haha zongzi. Wahaha, a "cross-border maniac" from the beverage industry, is said to be a perfect replica from sour and sweet AD calcium milk to fragrant and glutinous eight-treasure porridge, from cool and exciting iced black tea to the new ice cream matcha just listed this year.

　　It is understood that Wahaha’s official Weibo began to collect the taste of zongzi that netizens want in early May. Although the scope is limited to Wahaha products, … … My friend, that’s Wahaha, an all-round player covering all categories, from drinks to canned food, from pure yogurt juice to coffee and cola eight-treasure porridge! Netizens’ brains are wide open. Apart from the routine operation of "AD calcium milk flavor", there are also "Gowasu flavor", "beer tea refreshing flavor" and even "pure water flavor", and various magical flavors emerge one after another. Fortunately, in the voting stage, everyone came to their senses and voted for four tastes that sounded fun and delicious, namely, AD calcium milk, eight-treasure porridge, iced black tea and ice cream matcha, which together formed the most anticipated novel zongzi NO.1 this summer!

　　Old-fashioned domestic products are innovating again, and they are playing more and more on the road of cross-border

　　After Wahaha officially announced that it would launch "Haha Zongzi" in a limited time, netizens expressed their desire for mass production and worried that their hand speed was too slow, and they missed the AD calcium milk moon cake like last year.

　　Wahaha, a "cross-border maniac", launched a limited-edition AD calcium milk moon cake as early as the Mid-Autumn Festival last year, and launched a set of limited-edition nutrition express makeup plates during Christmas, which was warmly sought after by young consumers.

　　It is reported that the AD calcium-milk-flavored moon cakes were robbed in less than one second, and the Nutrition Express Makeup Plate was recommended by bloggers from Weibo, bilibili, Xiaohongshu and other social platforms. Up to now, some netizens still ask where they can buy them.

　　What is more important for the brand is that more and more consumers have realized that Wahaha is obviously different. TA is no longer just the childhood favorite who lives in memories. Wahaha has become fun and young enough to mingle with the young people now.

　　According to the official sales information, the "Wahaha Haha Zongzi" launched this time will be officially launched at 10:00 on May 30th and 10:00 on June 3rd on the WeChat "Habao Amusement Park" in WeChat official account, which is officially operated by Wahaha, and it’s a spike in 0 yuan, just pay the postage.

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. "

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

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

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

The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:

　　　　In order to strengthen the collection and management of value-added tax and plug the loopholes, the State Administration of Taxation has decided to comprehensively popularize and apply the red-letter VAT special invoice notice management system (hereinafter referred to as the red-letter invoice notice management system). The relevant work is hereby notified as follows:

　　　　I. Systematic training

　　　　(A) tax training

　　　　The State Administration of Taxation is responsible for organizing the training of teachers’ classes in all provinces. Each province is responsible for the training of relevant personnel in this province, and the training work was completed before September 30, 2008. The specific training arrangements are as follows:

　　　　1. In the middle and late September of 2008, the State Administration of Taxation organized and completed the training of teachers in all provinces of China. The time, place and participants will be notified separately.

　　　　2. Before September 30, 2008, the provinces shall be responsible for organizing and completing the training of personnel in specific operating positions in the province.

　　　　(B) Enterprise-side training

　　　　From October 1, 2008 to November 30, 2008, all localities should complete the training of anti-counterfeiting and tax-controlled enterprises.

　　　　For enterprises that have been upgraded to a multi-ticket system with one machine, the training is conducted in a free and centralized way, and the competent tax authorities are responsible for providing training places and doing a good job in publicity and organization. Service units around the country provide training teachers free of charge. The training content includes tax personnel’s preaching on the relevant business policies and regulations of red-letter VAT special invoices, and service unit personnel’s introduction on the upgrading and operation of the invoicing system.

　　　　For enterprises that have not been upgraded to one-machine-multi-ticket system, service units should also carry out training on one-machine-multi-ticket billing system. For the specific training scheme, refer to the Notice of State Taxation Administration of The People’s Republic of China on Implementing the One-machine-multi-ticket System for VAT Anti-counterfeiting and Tax Control (Guo Shui Fa [2006] No.78).

　　　　Second, the system upgrade

　　　　(A) tax upgrade work

　　　　Before September 30, 2008, the State Administration of Taxation will organize relevant software development units to complete the upgrade of relevant systems of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans. The specific arrangements will be notified separately.

　　　　(B) Enterprise-side upgrade work

　　　　All localities should complete the upgrading of the enterprise-side billing system from October 1st to November 30th, 2008. For different versions of the billing system, the upgrading methods are different. The specific methods are as follows:

　　　　1 for enterprises that have been upgraded to a multi-ticket system, in principle, enterprises should use the upgrade CD to complete the software upgrade themselves. The upgraded CD-ROM will be distributed free of charge when the enterprise participates in the training. In case of unsuccessful upgrade or abnormal system, local service units will provide free on-site upgrade service.

　　　　2. For enterprises that have not been upgraded to a multi-ticket system with one machine, the upgrading scheme shall refer to the requirements of documentNo. [2006]78 of the State Administration of Taxation.

　　　　3. Host sharing system enterprises need to upgrade the upper software, and the upgrade work is completed by the service unit.

　　　　4. The tax authorities need to load the bottom layer of the golden tax card and upgrade the upper layer software to open the special VAT invoice system on behalf of the tax authorities, and the tax authorities will assist the service units to complete it together.

　　　　Third, the system operation

　　　　From October 1, 2008, the national tax system must use the red-ink invoice notice management system to issue the Notice of Issuing Special VAT Invoices in Red-ink (hereinafter referred to as the Notice), and stop using the original method to issue the Notice. Enterprises must complete the upgrading of the billing system before November 30, 2008, and the upgraded enterprises will use the new billing system to issue red-ink VAT invoices from the date of upgrading.

　　　　IV. Relevant requirements

　　　　(1) From October 1, 2008, all competent tax authorities shall designate relevant post personnel to issue and manage the Notice through the upgraded VAT anti-counterfeiting and tax-controlled tax terminal system. The abnormal information found in the issuance and verification of the Notice and the verification of tax returns shall be promptly transferred to the audit and inspection post by the relevant post personnel for verification and handling.

　　　　(II) According to the actual situation of the trial operation of the red-ink invoice notice management system, the State Administration of Taxation has revised the application form for issuing special red-ink VAT invoices and the notice form. See the annex for the new form format. From October 1, 2008, the new form will be uniformly used for enterprises that newly apply for issuing special red-ink VAT invoices.

　　　　(3) The certified invoices are special VAT invoices that cannot be certified, and the certified post personnel must confirm and save the results that cannot be certified in the certification subsystem.

　　　　(4) When the enterprise declares, the personnel who declare the collection post shall strictly examine whether the red-ink special VAT invoice has been issued and obtained the effective Notice, and those who have not obtained the effective Notice shall be transferred to the examination post in time, and the examination post personnel shall check and deal with it in accordance with relevant regulations.

　　　　(5) After the upgrading of the enterprise billing system, the Notice issued in the original way must be issued before November 30, 2008, and after December 1, 2008, it can no longer be used as the basis for issuing red-ink VAT invoices. For the Notice issued by the original method, when issuing a special red-ink VAT invoice, the number of the Notice must be entered according to the 16-digit coding rule, which is: 1234569911+6 digits of the Notice number issued by the original method (if the number of the Notice issued by the original method exceeds 6 digits, the next 6 digits will be taken; If it is less than 6 digits, then add 0 before the original number).

　　　　(VI) The upgrade involves a wide range and the time is short. Local tax authorities should attach great importance to it, seriously organize and implement it, do a good job in publicity and guidance for taxpayers by various means, and supervise local service units to distribute CDs to all enterprises free of charge. It is not allowed to charge various fees or tie-in equipment by this upgrade.

　　　　Please contact the call center of the State Administration of Taxation (400-811-2366) if there are any problems in the implementation of the local governments.

　　　　Attachment: 1.
Application Form for Issuing Special VAT Invoice in Red Letter

　　　　　　　　　 2.
Notice of issuing special VAT invoice in scarlet letter　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　State Administration of Taxation (SAT)

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　Press release issued on 25th August, 2008

　　The Beijing Housing Provident Fund Center recently released the hot questions of the 12329 hotline. In this group of "business questions and answers", there is a more detailed description of whether you can apply for withdrawal of provident fund when buying a house outside the administrative area of Beijing with a loan and how to withdraw the provident fund when buying a house outside Beijing.

　　Beijing Housing Provident Fund Center said that if commercial bank loans and off-site housing provident fund loans are used to purchase houses outside the administrative area of Beijing, the paid employees and spouses should have no record of purchasing houses within the administrative area of Beijing and can apply for withdrawal if certain conditions are met. In addition, if there is no self-owned housing in the administrative area of Beijing, you can also apply for housing provident fund withdrawal without a rental contract and invoice. You can withdraw it once a month at the standard of 1,500 yuan every quarter, and you need to reapply after one year of withdrawal.

　　Purchase

　　It is necessary to meet the conditions that the depositor and spouse have no room in Beijing.

　　The Beijing Housing Provident Fund Center said that if you use loans from commercial banks and loans from housing provident funds in different places to purchase houses outside the administrative area of Beijing, the employees and their spouses who have paid in should have no record of purchasing houses in the administrative area of Beijing, and they can apply for withdrawal if they meet one of the following conditions: First, buy houses in the province where their ID cards and household registration books are located; Second, the depositor and his spouse have no house in Beijing, and buy houses in Tianjin and Hebei Province or houses where relatives are located (such as grandma’s house).

　　It should be noted that there is a big principle in both cases of purchasing houses outside the administrative area of Beijing — — Deposited employees and spouses should have no record of purchasing houses within the administrative area of Beijing.

　　Two kinds of application extraction methods

　　The first method: housing provident fund online business system application, counter settlement.

　　Log in to Beijing Housing Provident Fund Network, click "Personal Online Business Platform" on the right, enter "Personal Online Business Platform (Beijing Center)", click "Registered User Login" and log in with registered account and password. Employees who log in for the first time need to register as registered users. After logging in successfully, complete the extraction application according to the following steps.

　　Step 1: Select the extraction items and enter the extraction information.

　　The applicant clicks "I want to withdraw" on the left side of the page, and then clicks "Withdraw Application" in the "Withdraw Provident Fund" tab to enter the withdrawal application interface. Click "Use commercial bank loans and use off-site housing provident fund loans to purchase housing outside the administrative area of Beijing and apply for housing provident fund withdrawal" in the new event application list to enter the event application page, and the system will automatically display the basic information of users. After selecting "payee’s co-branded card bank", the system will automatically display the corresponding co-branded card number. Enter the loan contract number, location of the purchased house, date of loan, repayment period, loan amount and purchase amount.

　　Step 2: Personal authorization and commitment.

　　Applicants should carefully read and check the Personal Information Verification Authorization and Commitment Letter, and click the "Submit" button, and the system will display that the submission is successful.

　　Step 3: Submit the application and print the receipt.

　　The applicant clicks "Print Receipt" to print the business receipt of this application, and clicks "OK" to complete the application. Submit the printed application business receipt and relevant materials prompted by the system to the unit manager (with the original ID card) to any management department or the entrusted bank agency for on-site handling. If you need to inquire about the business handling institution, click "handling outlets".

　　The second way: through the housing provident fund business counter.

　　The unit manager must hold the original ID card and extract the materials provided by the applicant to any management department or entrusted bank agency of Beijing Housing Provident Fund Management Center. Extracting the materials provided by the applicant is: (1) extracting the original ID card of the applicant; (2) Original uniform invoice or deed tax payment certificate (second-hand house) for sales of real estate; (3) The original loan contract; (4) If the county and city where the house purchase address is located are inconsistent with the ID card, the original household registration book is also required; (5) Fill in the Application Form for Using Commercial Bank Loans and Using Off-site Provident Fund Loans to Purchase Houses Outside the Administrative Region of Beijing and Withdraw Housing Provident Fund (Table 107 of Housing Provident Fund). The counter staff returned all the materials on the spot after verification, retained the application form for housing provident fund and entered it into the system according to the contents filled in, and initiated a "personal credit inquiry" to the Credit Information Center of the People’s Bank of China. 2-3 working days after the feedback query results are consistent, for the applicant to extract; The staff with inconsistent results will inform the applicant or the unit manager by telephone.

　　renting a house

　　You can also withdraw the provident fund without a rental contract and invoice in Beijing.

　　According to the recent hot questions of hotline 12329 issued by Beijing Housing Provident Fund Center, if there is no self-owned house in the administrative area of Beijing, you can also apply for housing provident fund withdrawal without rental contract and invoice, and withdraw it once a month at the standard of 1,500 yuan, and you need to reapply after one year of withdrawal.

　　Two kinds of application extraction methods

　　The first way is to apply through the online business system of housing provident fund.

　　Log in to Beijing Housing Provident Fund Network, click "Personal Online Business Platform" on the right, enter "Personal Online Business Platform (Beijing Center)", click "Registered User Login", and log in with registered account and password. Employees who log in for the first time need to register as registered users. After logging in successfully, complete the extraction application according to the following steps.

　　Step 1: Select the extraction items and enter the extraction information.

　　The applicant clicks "I want to withdraw" on the left side of the page, and then clicks "Withdraw Application" on the "Withdraw Provident Fund" page to enter the withdrawal application interface. Click "Rent Application and Withdraw Housing Provident Fund" in the new event application list to enter the event application page, and the system will automatically display the basic information of the user. After selecting "Payee Joint Card Bank", the system will automatically display the corresponding bank card number. Select "No self-owned house (1,500 yuan per month)" in the "Rental Type" item.

　　Step 2: Personal authorization and commitment.

　　Applicants should carefully read and check the Personal Information Verification Authorization and Commitment Letter, and click the "Submit" button, and the system will display that the submission is successful.

　　Step 3: Submit the application and print the receipt.

　　The applicant clicks "Print Receipt" to print the business receipt of this application, and clicks "OK" to complete the application. Submit the printed application business receipt and relevant materials prompted by the system to the unit manager for on-site handling at any management department or entrusted bank agency.

　　The second way: through the housing provident fund business counter.

　　The unit manager must hold the original ID card and extract the materials provided by the applicant to any management department or entrusted bank agency of Beijing Housing Provident Fund Management Center.

　　Extracting the materials provided by the applicant is: (1) extracting the original ID card of the applicant; (2) Extract the "Application Form for Extracting Housing Provident Fund from Renting" that the applicant has filled out.

　　Text/reporter Zhu Kaiyun

　　BEIJING, April 28 (Xinhua) According to Hong Kong’s Ming Pao, since the beginning of the last century, Hong Kong has produced more than 10,000 films, of which 4,000 have become the collections of the Hong Kong Film Archive. In 2019, the Hong Kong Budget allocated HK$ 20 million, which enabled the Film Archive to digitize an additional 30 films each year. The museum revealed that 10 of them will be digitized in the first year after the grant, including Bruce Lee’s early films and Huang Feihong’s film series, which are expected to be released to the public as soon as 2020-2021.

　　Yang Kexin (left), director of the Hong Kong Film Archive, said that he has been collecting film from different sources, and the collection now covers 4,000 films. . Image source: Hong Kong Ming Pao/photo by Zhong Linzhi

　　Digital movies contain martial arts, detective, horror and other themes.

　　Yang Kexin, director of the Film Archive, said that the digitized films mainly came from the 1950s and 1960s, and most of them had only one copy or negative, hoping that digitization could preserve these orphan copies.

　　In 1950s and 1960s, Hong Kong’s film industry flourished. In the first year after the film archive was funded, many digital films were produced during this period. Ten films included Bruce Lee’s early films, Kwan Tak-hing’s Huang Feihong series, Chen Baozhu’s "Jane Bond Film" and "Ghost Talented Director" Gongliang Yang’s horror films.

　　Yang Kexin said that most of the films digitized after the grant were orphans, and many of them were never shown after being collected. "If you get a copy, you will try not to use it, because every time the film is broadcast by the projector, it will inevitably be worn out.".

　　Yang Kexin said that he has been collecting films from different sources. In recent years, the most important batch came from a San Francisco theater, which was Hong Kong film before the 1930s and 1940s, and it was a very important cultural heritage.

　　She said that among the 4,000 films, about 170 films have digital versions. In the past, 20 films could be digitized every year. After funding, more manpower and resources can be increased, and 30 more films can be made every year. "The goal is that 1/10 of the collections will have digital versions in five years."

　　Hire young technicians to inherit the film restoration technology

　　The film should be preserved, and the technology of repairing film and film repair should also be passed on. Before the film is digitized, it is necessary to check whether the film is damaged. Yang Kexin said that film repair is a professional technology. At present, several technicians in their twenties and thirties joined the museum two or three years ago, and some of them were "laymen". Only after they joined the museum did they learn from Master to check and repair damaged films.

　　After the film is digitized, it may need to be digitally restored to improve the quality of sound and pictures. Yang Kexin said that unlike commercial restoration, the restoration in the museum is based on the principle of restoration, "it will not be better than the released version of that year".

　　Yang Kexin said that the film archive will study whether it needs to be expanded, but it is a long-term plan. "We need to consider whether more people and more places are needed to place the collections, but this needs to be linked to the growth of the collections." The space of the data library is limited, so it is not necessary to expand the scope of the museum. We can also find warehouses outside the museum to store the collections.