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　　On August 30th, the European Commission ruled that the American Apple Company illegally evaded taxes of 13 billion euros in Ireland, and Apple Company had to return the tax to the Irish government. This will be the largest tax collection bill issued by the European Union since the implementation of supervision on corporate taxation in member countries.

　　The American government’s intervention in this incident has made the commercial and trade contradictions between the United States and Europe more prominent.

　　To punish apples, the EU aims to make an example of them.

　　Margaret Vestager, European Commissioner in charge of competition affairs, said at a press conference held on 30th, "After a three-year investigation, the European Commission found that the Irish government gave Apple a competitive tax preference, which made Apple pay a considerable amount of tax less than other enterprises for many years. According to EU law, it is illegal for companies to obtain state tax assistance. The tax rules that Ireland reached with Apple in 1991 and 2007 were equivalent to state subsidies and violated EU law. "

　　Vestager said: "The standard tax rate of Irish corporate income tax is 12.5%, and the European Commission survey shows that Ireland’s selective tax policy has reduced Apple’s corporate tax from 1% in 2003 to 0.005% in 2014." To this end, the European Commission ruled that the Irish government must collect the tax (including interest) from Apple from 2003 to 2014 up to 13 billion euros, but the specific amount is determined by Ireland.

　　The European Commission disclosed Apple’s tax avoidance measures in a press release issued on the 30th: "According to Irish law, an Irish company may not pay taxes in Ireland if its management and control rights are not in the country. Using this unique tax law, Apple first set up an Apple International Sales Company in Ireland to receive all sales revenue outside the United States and enjoy a lower income tax rate. Then, through the parent company of Apple International Sales Company — — Apple International Operation Company transferred its profits to the British Virgin Islands, where the latter is headquartered. Since the management right of Apple International Operation Company is not in Ireland, there is no need to pay taxes in Ireland, and the British Virgin Islands is almost tax-free. "

　　In fact, Apple’s tax avoidance problem is just the tip of the iceberg. According to the EU’s estimation, tax avoidance causes tax losses of up to 70 billion euros to EU countries every year. The EU may also punish dozens of American companies such as Starbucks, Amazon and McDonald’s for tax avoidance in Ireland, the Netherlands, Belgium, Luxembourg and other "tax havens" over the past years.

　　In response to the ruling, Apple said it would not bow its head.

　　For the European Commission’s ruling, Apple showed an attitude of never bowing. The company issued a statement saying that most of its profits are paid taxes in the United States, and it has never requested or obtained any special arrangements. The company has always been committed to doing business in Ireland and plans to continue to invest. Apple believes that the EU’s ruling on this case may damage the investment of multinational companies in Europe, which is not conducive to the European economy.

　　Tim Cook, CEO of Apple, published an open letter to customers. He bluntly said that this ruling made the principle of legal certainty in Europe face a "devastating blow". Luca Mestley, Apple’s chief financial officer, even said rudely that 13 billion euros was a "fabricated figure".

　　The largest party group in the European Parliament — — Burkhard Balz, a spokesman for the European People’s Party, expressed support for the European Commission’s ruling. He said: "any enterprise operating in Europe should abide by the laws of the European Union, and no one can have privileges. In order to protect the EU internal market and ensure that no one violates the rules, we need consistent and strict competition rules and boldly implement them. " However, Balz expressed dissatisfaction with the tax refund to the Irish government. He thought that "this is simply a strange way to encourage member States to violate EU laws, and this money should be included in the EU budget and owned by the EU".

　　Ross Maulde, investment director of British Bell Investment Company, believes that the EU’s huge tax on Apple seems to be trying to establish a fair image by cracking down on large overseas companies that avoid tax, but it remains to be seen whether this is beneficial to the EU’s economy. He said: "Capital always flows to the place where it is welcomed. In the past 20 years, Ireland’s economic development has largely benefited from its low corporate income tax policy. The EU will bear huge risks due to the punishment of Apple, which may weaken the enthusiasm of other big companies to enter Europe, destroy the investment environment and affect potential employment and taxation. " It is reported that Apple has 5,500 employees in Cork, Ireland, accounting for about a quarter of its European employees. Apple is also the largest private employer in Cork.

　　Irish Finance Minister Michael Noonan expressed "deep opposition" to the European Commission’s ruling. He said: "Ireland’s tax system is strictly implemented in accordance with the law, without exception. The Irish government will appeal to the European Court of Justice. "

　　Come forward to support, the United States threatened to carry out "retaliation."

　　American business people, members of Congress, and even the Ministry of Finance and the White House came out to support Apple, accusing the European Commission’s ruling of being unreasonable. The U.S. Treasury Department issued a statement saying that the European Commission’s assessment of retroactive taxes and fees was unfair and violated generally accepted legal principles. The actions of the European Commission may undermine foreign investment, the business environment in Europe and the economic partnership between the United States and the European Union.

　　Ernest, a White House spokesman, said that he was worried about the unilateral approach of the European Union and believed that it would undermine the fairness of the international tax system to taxpayers and enterprises.

　　The US government said that the EU’s tax investigation on American companies such as Apple, Amazon and Starbucks would create a very "unfortunate" international tax precedent. A white paper issued by the US Treasury pointed out that the EU is becoming the world’s tax police, and warned that if the EU declares Apple "guilty", the US Treasury will consider taking "retaliatory measures". US Treasury Secretary Jacob Lew accused the European Commission of singling out American companies for investigation. The European Commission responded that the EU treated all companies operating in Europe equally, and the investigation did not specifically target American companies.

　　With the intervention of the US government, this incident has gradually evolved from a problem between Apple and the European Union to a contradiction between the United States and Europe, and the prominent political color may deepen the rift between the United States and Europe in many aspects.

　　According to the analysis, after all, Apple is a big guy, and it will not be easily convinced by a ticket issued by the European Union, nor will it affect the company’s operation and production mode. Apple has indicated that it will resolutely appeal. If the two sides can’t reach a compromise, it will mean a protracted "court war" is about to be staged.

　　(Brussels, Washington, August 31st)

　　■ Comments

　　Hu Tianlong (Research Fellow, Institute of International Monetary Studies, Renmin University of China): The European Commission’s ruling against Apple is a punishment for multinational companies’ tax evasion, and it is also a warning for multinational companies to abuse tax loopholes in various countries to reduce the overall tax burden of the company. At the same time, it also continues the EU’s practice of strengthening control and restrictions on multinational companies operating in EU member countries in recent years.

　　At present, nearly 3/4 of the global top 500 multinational companies evade taxes and reduce the tax cost of the group through various tax avoidance plans and means. These companies set up operations in offshore financial centers such as Bermuda, Ireland, Luxembourg and the Netherlands to avoid or delay the payment of huge amounts of taxes. Specifically, Apple adopted a clever tax planning called "double Irish sandwich with Dutch sandwich" to avoid tax. Apple registered its subsidiaries in Europe, the Middle East, India, Africa, Asia and the Pacific in Cork, Ireland, which means that two-thirds of Apple’s total global revenue is generated by Irish employees who only account for 4% of the total global employees.

　　The European Commission’s ruling itself is indeed suspected of interfering with the tax jurisdiction of the Irish government. To some extent, the implementation of the ruling by the European Commission has brought considerable uncertainty to the implementation and management of tax administration by EU member States. Except Ireland and Apple, which were dissatisfied with the ruling and said they would appeal, the White House and the Treasury both criticized and opposed the ruling.

　　It can be predicted that the ruling will definitely do harm to the EU in attracting foreign investment and maintaining the stability of employment and jobs. What’s more, the ruling may affect the negotiation of the transatlantic trade and investment partnership agreement (TTIP) between the United States and the European Union, and have a negative impact on the economic and trade cooperation and political mutual trust between the European Union and the United States.

Recently, we learned from foreign media that a new generation of BMW 5 Series and i5 will be launched on May 24th. It is understood that the new car will launch a fuel version and a plug-in version, and will also launch an i5 pure electric version.

In terms of appearance, the new car adopts the family’s iconic kidney front grille with sharper headlights, matching the design of the through front enclosure, and the whole front looks very slender and exquisite.

On the side of the car body, the side lines of the new car run straight through, with the slightly slip-back shape and the design of the hidden door handle, the whole car body looks slender and atmospheric.

In the rear part, the rear design of the new car is relatively regular, and the slightly upturned "little ass" is matched with the newly designed taillight group, which looks fashionable and dynamic as a whole. In terms of power, the long-wheelbase version will use two kinds of gasoline engines, and the new car will continue to use the 2.0T engine and join the 48V light mixing system, and it is expected to follow the naming of 525Li and 530Li. We will continue to pay attention to more news about the new car.

Every reporter | Li Xing every editor | Sun Lei Cheng Peng　　　　

A few days ago, Tesla’s out-of-control incidents occurred frequently, which caused the industry’s concern about the safety of autonomous driving data.

Take the owner of the accident in Zhengzhou, Henan Province as an example. At the end of April, under the order of Zhengzhou Zhengdong New District Market Supervision Bureau, Tesla provided the data of half an hour before the accident to the owner Zhang Jing (a pseudonym) and announced the data of one minute before the accident to the outside world.However, due to the incompleteness of the data it provides, Tesla has been questioned.

Some analysts believe that the complete data can analyze and judge whether there is a "brake failure" in the accident vehicle and whether there is a BUG in the Tesla system. "Before seeing the complete data, whether the vehicle caused an accident due to the failure of the’ brake’ can’t be concluded for the time being." A number of independent brand car companies related technical personnel said in an interview with national business daily.

In this context, Tesla also plans to launch a data query platform during the year. "The domestic vehicle owner data inquiry platform is under construction for all vehicle owners to inquire about the data of vehicle-machine interaction, and it is expected to go online this year." On May 11th, the relevant person in charge of Tesla China told the reporter.

Tesla "step on the pit" Linux time-sharing system?

"Until now, Tesla has not provided us with complete data." Zhang Wei’s husband told reporters that TeslaThe two data provided before are missing important parameters, such as brake pedal displacement, accelerator pedal displacement, motor torque and many other key data.

For the data released by Tesla, an executive of a self-owned brand car company who asked not to be named said that this data is incomplete. From the existing data, it is impossible to see what caused the accident.

Some people think that Tesla products have these problems because they use time-sharing operating system as the core system of vehicles.Time-sharing operating system will be unable to complete some tasks, and the tasks that cannot be completed will cause the system to crash.

Image source: photo by Zheng Derui, national business daily (data map)

"Tesla’s entire operating system is based on Linux, and it is equipped with a non-real-time (that is, time-sharing) operating system. From now on, Tesla has made some cuts to the Linux system, making the system response speed fast enough. "An executive of an automotive software technology company who asked not to be named told reporters,Linux is currently the best system to support the autonomous driving ecosystem.

According to Li Yuhao (a pseudonym), a senior computer programmer, neither real-time nor time-sharing operating systems can guarantee 100% security, which is mainly related to the reliability of the system.

"Time-sharing operating system is a processing task in which a time period is divided into time slices, giving priority to efficiency. If there are many tasks, real-time data monitoring may not be guaranteed. The real-time operating system actually has such a problem. "Li Yuhao told reporters.

For the time-sharing operating system used by Tesla, will there be a situation where the data cannot be monitored? Li Yuhao said: "If there is a BUG in the system, there may be cases where data cannot be recorded."

The above-mentioned senior executives of the automotive software technology company, who did not want to be named, put forward two situations in which the data could not be monitored: first, whether to bury the data (data burial is a key link in data collection), if the data is not buried, the data will definitely not be monitored; Second, it depends on whether the network architecture built by car companies can transmit data to the terminal in time, and if not, data will not be detected.

Experts call for vehicles to be equipped with "black boxes"

It is worth noting that in April this year, Tesla took the lead in launching the EDR suite query software in official website, USA. It is understood that EDR is an automobile event data recording system, which can be used to record the key data of automobile operation in three stages, including speed, ABS state, steering angle of steering wheel, airbag state and vehicle braking state.

Tesla said that the owner needs to spend $1,200 to purchase the cable and USB-to-CAN adapter needed for the connection, so that the vehicle can be connected, the driving data can be queried and the corresponding data report can be generated, which can be used to check the specific causes of the accident. "Tesla’s move respects the owner’s data control to a certain extent." He Yuan, executive director of the Data Law Research Center of Shanghai Jiaotong University, said publicly.

However, Tesla’s data query service is currently only open to North America, and Tesla users in China and other parts of the world are temporarily unable to use this function.

Image source: Every photo by reporter Liu Ling (data map)

It is worth noting that although Tesla has made it clear that the relevant domestic data query platform will be launched during the year, it has not explained the specific data query content provided by the platform and whether it is charged. "We will release the specific content of the data platform when it is launched in China." The relevant person in charge of Tesla China told reporters.

The reporter learned that domestic car companies, including Weilai, Tucki and Chang ‘an, have not yet built a platform for car owners to query vehicle data. "With the increasing intelligence of vehicles, domestic car companies can only provide some basic data for car owners. Users can’t view all the data unless a third party, such as the public security department, intervenes. " A person in charge of an independent brand car company who asked not to be named told the reporter.

At present, there are no relevant laws and regulations on the uploading of intelligent networked automobile data and the publication of data flow specifications by automobile enterprises after accidents in China. "It is unrealistic for car companies to release all the data, which involves the personal privacy of users." Cui Dongshu, secretary-general of the National Passenger Car Market Information Association, believes that car companies can classify the data and make clear what can be provided to car owners, and the relevant regulatory authorities should also make clear the scope of data provided by car companies.

Therefore, Song Jian, a professor in the Department of Automotive Engineering of Tsinghua University, suggested that the relevant authorities can delimit the vehicle data range that needs to be supervised and put it into the vehicle driving recorder. For example, important data such as steering, braking and acceleration are recorded in real time by the driving recorder, just like the "black box" of an airplane. "In the event of an accident, manufacturers and individuals have no right to dismantle the’ black box’, and only the national authority can complete it." Song Jian said.

Data integrity is as important as authenticity.

"The data types of autonomous driving are very complicated, including external environment data, vehicle data, user driving behavior and privacy data." The relevant person in charge of the China Automobile Association said.

In view of the network security of intelligent networked vehicles, the "Guidelines for the Access Management of Intelligent Networked Automobile Manufacturers and Products" (draft for comments) issued by the Ministry of Industry and Information Technology in April this year clearly requires that intelligent networked automobile products should have the functions of event data recording and automatic driving data storage, so as to ensure the integrity of equipment recording data in case of vehicle accidents, including driving automation system running status, driver status, driving environment information, vehicle control information, etc.

Image source: photo network

However, while ensuring the integrity of vehicle data storage, how to ensure the authenticity and tamper resistance of vehicle data is another important challenge facing the development of automobile industry.

In fact, Tesla emphasized the authenticity of the data more than once. "Tesla’s vehicle data is that the vehicle gateway reads the signals of various components in the car and stores them in encrypted form." Tesla said that the stored data is recorded by encryption technology, and it is impossible to directly read, modify or delete related data.

Even so, it has not eliminated the doubts about the authenticity of the data provided by the outside world. In order to solve this problem, China Automobile Association released the blockchain platform for trusted storage of automobile data at the end of April, which provides enterprises with trusted storage of data by using the unique characteristics of data tamper-proof and traceability of blockchain technology.

The China Automobile Association suggested that the government should revise and supplement the regulations and standards needed to adapt to the development of intelligent networked vehicles according to the different data types involved in intelligent networked vehicles in the future, and also suggested that the data supervision system of intelligent networked vehicles should be further improved by adopting a multi-centralized data governance model.

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　　　　　　 CCTV News:The development of any new format and new model can not be separated from supervision, but the supervision department can not control the new format and new model just because it wants to maintain the "old rules". In order to better support the rapid development of new consumption, some local governments have standardized and innovated supervision methods, among which Tianjin has carried out institutional innovation in the field of market subject registration management.

　　　　　　 Shi Xijian, a self-employed person, is engaged in the cleaning and maintenance of household appliances in Tianjin. Recently, he wants to take the service orders of enterprises through the online platform, but this requires an electronic business license for individual industrial and commercial households. What he didn’t expect was that he only did a simple operation on his mobile phone and soon got an electronic business license.

　　　　　　 From approval to taking photos, we don’t meet in the whole process to realize online "second batch". This institutional innovation stems from Tianjin’s institutional innovation in the field of market subject registration management. Tianjin Market Supervision and Management Committee signed a strategic cooperation agreement with Cloud Account, a comprehensive service platform for sharing economy, which provides self-employed operators with comprehensive services such as identity verification, income settlement and intelligent tax return. No matter where the applicant handles the registration of individual industrial and commercial households, the real-name authentication and qualification examination and approval are completed online, which saves time and cost to the maximum extent.

　　　　　　 Up to now, Tianjin has approved the business licenses of individual industrial and commercial households for more than 11,000 individual operators through the cloud account system, effectively supporting the healthy development of new consumption.

　　　　　　 Su Defen, Deputy Director of Tianjin Municipal Market Supervision and Management Committee:Our tolerance and prudence should seek a new balance between promoting social and economic development and maintaining social order and stability. To achieve the combination of liberalization and management, we must both liberalize and manage it, promote the emergence and vigorous development of more new formats, and inject new kinetic energy into the market.

Chapter I General Provisions

　　the first　In order to ensure that employees and retirees get basic medical care and enjoy medical insurance benefits when they are sick, these Provisions are formulated in accordance with the relevant provisions of the state and combined with the actual situation of this Municipality.

　　the second　These Provisions shall apply to all employers in cities and towns within the administrative area of this Municipality, including enterprises, organs, institutions, social organizations, private non-enterprise units (hereinafter referred to as employers) and their employees and retirees.

　　The specific time for employers, their employees and retirees to participate in the basic medical insurance shall be stipulated by the municipal labor and social security administrative department (hereinafter referred to as the municipal labor and social security administrative department).

　　Article　The municipal labor and social security administrative department is in charge of the city’s medical insurance work, organizes the implementation of the medical insurance system, and is responsible for the management, supervision and inspection of the medical insurance work.

　　The district and county administrative departments of labor security shall be responsible for the management, supervision and inspection of medical insurance within their respective administrative areas.

　　Social insurance agencies set up by the municipal, district and county administrative departments of labor security shall specifically handle medical insurance.

　　Article 4　The basic medical insurance premium shall be borne by both employers and employees, paid jointly and coordinated by the whole city. The basic medical insurance fund implements the principle of combining social pooling with individual accounts. The level of basic medical insurance should be compatible with the development level of social productive forces in this Municipality and the affordability of finance, employers and individuals.

　　Article 5　Based on the implementation of basic medical insurance, this Municipality has established a system of mutual assistance for large medical expenses, implemented the national civil service medical subsidy method, and enterprises and institutions can establish supplementary medical insurance to encourage employers and individuals to participate in commercial medical insurance.

　　Article 6　Combined with the establishment of the basic medical insurance system, we will actively promote the reform of the medical and health system in cities and towns, and provide relatively high-quality medical services for employees and retirees at relatively low costs to meet the needs of the broad masses of people for basic medical services.

Chapter II Basic Medical Insurance Fund

　　Article 7　The basic medical insurance fund should be supported by income and balanced.

　　Article 8　The basic medical insurance fund consists of the following items:

　　(a) the basic medical insurance premium paid by the employer;

　　(two) the basic medical insurance premiums paid by individual employees;

　　(three) the interest of the basic medical insurance premium;

　　(four) the basic medical insurance premium payment;

　　(five) other funds incorporated into the basic medical insurance fund according to law.

　　Article 9　The basic medical insurance premium is jointly paid by the employer and individual employees. Employers and employees shall pay the basic medical insurance premium in full and on time. If it is not paid in full and on time, regardless of individual account, the basic medical insurance fund will not pay its medical expenses.

　　Article 10　Employees pay the basic medical insurance premium at 2% of their average salary in the previous year.

　　If the average monthly salary of employees in the previous year is lower than 60% of the average monthly salary of employees in this city in the previous year, 60% of the average monthly salary of employees in this city in the previous year shall be the base of payment, and the basic medical insurance premium shall be paid.

　　The part where the average monthly salary of employees in the previous year was higher than the average monthly salary of employees in this city by more than 300% in the previous year will not be used as the base of payment of wages, and the basic medical insurance premium will not be paid.

　　If it is impossible to determine the average monthly salary of employees in the previous year, the average monthly salary of employees in this city in the previous year shall be the base of payment salary, and the basic medical insurance premium shall be paid.

　　Article 11　Persons who have retired before the implementation of these Provisions do not pay the basic medical insurance premium. After the implementation of these Provisions, those who have joined the work and paid the basic medical insurance premium for 25 years for men and 20 years for women have gone through the retirement formalities in accordance with the provisions of the state, and those who receive the basic pension or retirement fee on a monthly basis will enjoy the basic medical insurance benefits for retirees and will no longer pay the basic medical insurance premium.

　　Before the implementation of these Provisions, if he retires after taking part in the work and pays the basic medical insurance premium for less than the period specified in the preceding paragraph, he will enjoy the basic medical insurance benefits for retirees after making up the basic medical insurance premium that should be paid by employers and individuals at one time, and will no longer pay the basic medical insurance premium. As determined by the administrative department of labor and social security, if the continuous length of service or working years of employees meet the requirements of the state, it shall be regarded as the payment period of basic medical insurance.

　　Article 12　The employer shall pay the basic medical insurance premium at 9% of the sum of all employees’ payment wage bases.

　　Article 13　When the proportion of basic medical insurance premium needs to be adjusted, it shall be proposed by the municipal labor and social security administrative department in conjunction with the municipal finance department and submitted to the Municipal People’s government for approval.

　　Article 14　The employing unit shall truthfully declare the average salary of employees in the previous year to the social insurance agency on time, and the social insurance agency shall verify the basic medical insurance payment salary base in accordance with the regulations.

　　Article 15　The basic medical insurance premium payable by the employer shall be withheld by the social insurance agency on a monthly basis by entrusting the employer’s bank with the settlement method of "entrusting the bank to collect money (no payment period)".

　　The basic medical insurance premiums payable by individual employees shall be withheld and remitted by the employer from his salary on a monthly basis.

　　Article 16　The basic medical insurance fund shall be managed as a whole and at different levels in the whole city, all of which shall be included in the financial accounts of social security funds, and the management of revenue and expenditure shall be carried out separately.

　　The basic medical insurance fund shall be earmarked for special purposes, and shall not be misappropriated or used to balance fiscal revenue and expenditure.

　　Article 17　The part raised by the basic medical insurance fund in that year shall bear interest according to the bank deposit interest rate; The fund principal and interest carried forward from the previous year shall bear interest at the bank deposit rate of lump-sum deposit for 3 months; The deposit fund deposited in the financial special account of the social security fund shall bear interest according to the three-year zero deposit and lump-sum savings deposit interest rate, which is not lower than the interest rate of this grade.

　　Article 18　The basic medical insurance fund implements a unified social insurance budget and final accounts system, financial accounting system and internal audit system.

Chapter III Individual Accounts of Basic Medical Insurance

　　Article 19　Social insurance agencies shall establish individual accounts for basic medical insurance for employees and retirees (hereinafter referred to as individual accounts).

　　Article 20　An individual account consists of the following items:

　　(a) the basic medical insurance premiums paid by individual employees;

　　(two) the basic medical insurance premium paid by the employer in accordance with the regulations;

　　(3) Interest on the amount stored in individual accounts;

　　(four) other funds into the personal account according to law.

　　Article 21　Part of the basic medical insurance premium paid by the employer shall be included in the personal account according to the following standards:

　　(a) employees under the age of 35 are included in personal accounts at 0.8% of their monthly salary base;

　　(two) employees over the age of 35 but under the age of 45 are included in individual accounts according to 1% of their monthly salary base;

　　(three) employees over the age of 45 are included in personal accounts according to 2% of their monthly salary base;

　　(4) Retirees under the age of 70 shall be transferred to individual accounts according to 4.3% of the average monthly salary of employees in this Municipality in the previous year;

　　(five) retirees over the age of 70 were transferred to individual accounts according to 4.8% of the average monthly salary of employees in this Municipality in the previous year.

　　When the standards listed in the preceding paragraph need to be adjusted according to social and economic development and fund revenue and expenditure, the municipal labor and social security administrative department shall, jointly with the municipal finance department, put forward an adjustment plan, which shall be promulgated and implemented after being approved by the Municipal People’s government.

　　Article 22　The amount stored in individual account shall be calculated with reference to deposit interest rate, a resident of the bank in the same period every year.

　　Article 23　The principal and interest of individual accounts are owned by individuals and can only be used for basic medical insurance, but they can be carried forward and inherited.

　　When employees and retirees die, the amount stored in their personal accounts is included in the personal accounts of their heirs; If the heir does not participate in the basic medical insurance, the amount stored in the personal account can be paid to the heir in one lump sum; If there is no heir, the amount of personal account storage will be included in the basic medical insurance pooling fund.

　　Article 24　Unemployed people do not pay the basic medical insurance premium, personal accounts stop being included, and the balance can continue to be used. During the period of receiving unemployment insurance benefits, the unemployed enjoy Medicaid treatment in accordance with the provisions of unemployment insurance.

　　Article 25　When the personnel participating in the basic medical insurance flow in the insured districts and counties, only the basic medical insurance relationship is transferred, and the personal account storage amount is not transferred; Cross-regional, county or cross-regional flow, the transfer of basic medical insurance relations, while transferring personal account storage.

Chapter IV Basic Medical Insurance Benefits

　　Article 26　The basic medical insurance fund and individual account shall delimit their respective payment ranges, and shall be accounted for separately, and shall not occupy each other. In accordance with the basic medical insurance fund to pay the scope of medical expenses, paid by the basic medical insurance fund and individual accounts.

　　Article 27　The basic medical insurance fund shall pay the medical expenses of employees and retirees, which shall conform to the list of basic medical insurance drugs, the list of diagnosis and treatment items, the scope of service facilities and the payment standards stipulated by this Municipality.

　　The list of basic medical insurance drugs, the list of diagnosis and treatment items, the scope of medical service facilities and the specific measures for payment standards shall be formulated separately by the municipal labor and social security administrative department in conjunction with relevant departments.

　　Article 28　Personal account to pay the following medical expenses:

　　(a) outpatient and emergency medical expenses;

　　(two) the cost of purchasing drugs at designated retail pharmacies;

　　(three) the basic medical insurance fund Qifubiaozhun below the medical expenses;

　　(four) medical expenses that exceed the threshold of the basic medical insurance pooling fund and should be borne by individuals in proportion.

　　The insufficient part of the personal account is paid by myself.

　　Article 29　The basic medical insurance fund pays the following medical expenses:

　　(1) Medical expenses for hospitalization;

　　(two) emergency rescue and hospitalization, the medical expenses within 7 days before hospitalization;

　　(three) the outpatient medical expenses of radiotherapy and chemotherapy for malignant tumors, renal dialysis and taking anti-rejection drugs after renal transplantation.

　　Article 30　The basic medical insurance fund shall not pay the following medical expenses:

　　(a) to see a doctor in a medical institution other than my designated medical institution, except for emergency treatment;

　　(2) purchasing drugs in non-designated retail pharmacies;

　　(3) Injuries caused by traffic accidents, medical accidents or other liability accidents;

　　(four) because I take drugs, fight or other illegal acts caused by injury;

　　(five) due to suicide, self-mutilation, alcoholism and other reasons for treatment;

　　(6) being treated abroad or in Hongkong, Macao Special Administrative Region and Taiwan Province;

　　(seven) in accordance with the provisions of the state and the city should be paid by the individual.

　　Article 31　Medical expenses incurred by employees of enterprises who suffer from work-related injuries and occupational diseases shall be implemented in accordance with the relevant provisions of industrial injury insurance. The medical expenses for the birth of female employees shall be implemented in accordance with the relevant provisions of the state and this Municipality.

　　Article 32　Qifubiaozhun for basic medical insurance co-ordination fund payment is determined by about 10% of the average wage of employees in this city in the previous year. The qifubiaozhun for the medical expenses incurred by an individual in hospitalization for the second time and later in a year is determined by about 5% of the average wage of employees in this city in the previous year.

　　Article 33　The cumulative maximum payment limit of medical expenses paid by the basic medical insurance pooling fund to employees and retirees in a year is determined by about 4 times of the average salary of employees in this city in the previous year.

　　Article 34　When the Qifubiaozhun and the maximum payment limit paid by the basic medical insurance pooling fund need to be adjusted, it shall be proposed by the municipal labor and social security administrative department in conjunction with the municipal finance department, and shall be released by the municipal labor and social security administrative department after being reported to the Municipal People’s government for approval.

　　Article 35　The basic medical insurance pooling fund sets the settlement period for paying medical expenses.

　　The settlement period is set according to the time of hospitalization of employees and retirees, radiotherapy and chemotherapy for malignant tumors, renal dialysis and outpatient treatment with anti-rejection drugs after renal transplantation.

　　Article 36　In a settlement period, the medical expenses incurred by employees and retirees shall be calculated by sections and paid cumulatively according to the level of the hospital and the amount of expenses, and shall be shared by the basic medical insurance fund and individuals according to the following proportions:

　　(1) Medical expenses incurred in tertiary hospitals:

　　1 Qifubiaozhun to 30 thousand yuan, 85% of the overall fund to pay, workers pay 15%;

　　2 more than 30 thousand yuan to 40 thousand yuan, the overall fund to pay 90%, 10% workers pay;

　　3 more than 40 thousand yuan, the overall fund to pay 95%, workers pay 5%.

　　(two) medical expenses incurred in secondary hospitals:

　　1 Qifubiaozhun to 30 thousand yuan, 87% of the overall fund to pay, workers pay 13%;

　　2 more than 30 thousand yuan to 40 thousand yuan, the overall fund to pay 92%, 8% workers pay;

　　3 more than 40 thousand yuan, the overall fund to pay 97%, workers pay 3%.

　　(3) Medical expenses incurred in first-class hospitals and family beds:

　　1 Qifubiaozhun to 30 thousand yuan, 90% of the overall fund to pay, workers pay 10%;

　　2 more than 30 thousand yuan to 40 thousand yuan, the overall fund to pay 95%, workers pay 5%;

　　3 more than 40 thousand yuan, the overall fund to pay 97%, workers pay 3%.

　　(4) The individual payment ratio of retirees is 60% of that of employees.

　　However, the maximum amount paid by the basic medical insurance pooling fund in proportion shall not exceed the maximum payment limit stipulated in Article 33 of these Provisions.

　　When the payment ratio of the basic medical insurance fund listed in the first paragraph of this article needs to be adjusted, the municipal labor and social security administrative department shall, jointly with the municipal finance department, put forward an adjustment plan, which shall be promulgated and implemented after being approved by the Municipal People’s Government.

Chapter V Supplementary Medical Insurance

　　Article 37　Establish a mutual aid system for large medical expenses. The mutual fund for large medical expenses pays the medical expenses of employees and retirees that exceed a certain amount of outpatient and emergency medical expenses and exceed the maximum payment limit of the basic medical insurance pooling fund (excluding Qifubiaozhun and personal burden) in proportion within one year. Employers and their employees and retirees who participate in the basic medical insurance shall participate in mutual assistance for large medical expenses, except for employers and their employees and retirees who implement the national civil service Medicaid measures.

　　Measures for mutual assistance of large medical expenses shall be formulated by the municipal labor security administrative department in conjunction with the municipal finance department.

　　Article 38　Mutual funds for large medical expenses are jointly paid by employers and individuals. The employer shall pay 1% of the sum of all employees’ salary bases, and the employees and retirees shall pay in 3 yuan every month.

　　Large mutual funds for medical expenses shall be paid together with the basic medical insurance premium every month.

　　When the mutual funds for large medical expenses are insufficient to pay, the finance will give appropriate subsidies. When the proportion and amount of mutual funds for large medical expenses need to be adjusted, it shall be proposed by the municipal labor and social security administrative department in conjunction with the municipal finance department and reported to the Municipal People’s government for approval.

　　Article 39　Large mutual funds for medical expenses shall be co-ordinated in the whole city, accounted for separately, included in the financial accounts of social security funds, and bear interest according to the interest-bearing method of basic medical insurance funds.

　　The social insurance agency is responsible for the unified collection, management and use of mutual funds for large medical expenses.

　　Article 40　Mutual funds for large medical expenses shall pay large medical expenses that meet the requirements of basic medical insurance in the following ways:

　　(a) workers in an annual outpatient and emergency medical expenses accumulated more than 2000 yuan, 50% of the large medical expenses paid by mutual funds and 50% paid by individuals.

　　(two) retirees in an annual outpatient and emergency medical expenses accumulated more than 1300 yuan, retirees under the age of 70, 70% of the large medical expenses paid by mutual funds, 30% paid by individuals; For retirees over 70 years old, 80% of the large medical expenses are paid by mutual funds and 20% by individuals.

　　(three) the maximum amount of large medical expenses mutual funds to pay the outpatient and emergency medical expenses of employees and retirees in a year is 20 thousand yuan.

　　(IV) Hospitalization medical expenses of employees and retirees that exceed the maximum payment limit of the basic medical insurance pooling fund (excluding the part below Qifubiaozhun and personal burden), outpatient medical expenses of radiotherapy and chemotherapy for malignant tumors, renal dialysis and taking anti-rejection drugs after kidney transplantation, 70% of large medical expenses are paid by mutual funds and 30% by individuals. However, the maximum amount paid by mutual funds for large medical expenses in one year is 100,000 yuan.

　　When the Qifubiaozhun, payment proportion and maximum payment limit of mutual funds for large medical expenses need to be adjusted, the municipal labor and social security administrative department shall, jointly with the municipal finance department, propose it and report it to the Municipal People’s government for approval.

　　Article 41　Enterprises and institutions participating in basic medical insurance may establish supplementary medical insurance. The part of the supplementary medical insurance premium of an enterprise within 4% of the total wages of its employees is included in the cost.

　　Measures for supplementary medical insurance shall be formulated by the municipal labor security administrative department in conjunction with the municipal finance department.

　　Article 42　On the basis of participating in the basic medical insurance, national civil servants enjoy Medicaid treatment. The specific measures are proposed by the municipal labor security administrative department in conjunction with the municipal finance department and implemented after being reported to the Municipal People’s Government for approval.

　　Article 43　For employees and retirees who enjoy the minimum living guarantee for urban residents in this city, they will be taken care of in the medical expenses borne by individuals.

　　The city set up medical assistance funds for poor people, and the relevant departments shall take measures to raise funds in various ways to solve the difficulties caused by excessive medical expenses for poor people.

Chapter VI Medical Management

　　Article 44　The city’s medical insurance implements a designated medical system. According to the principle of "nearby medical treatment and convenient management", employees and retirees can choose 3 to 5 designated medical institutions, which will be summarized by the unit and reported to the social insurance agency in the region and county where the unit is located, and determined by the social insurance agency as a whole. Designated specialist medical institutions and designated Chinese medicine medical institutions are designated medical institutions common to all insured workers and retirees.

　　When employees and retirees get sick, they can go to my designated medical institutions with medical insurance certificates in accordance with the regulations, or they can buy medicines from designated retail pharmacies with prescriptions issued by doctors in designated medical institutions.

　　Article 45　Medical institutions and retail pharmacies willing to undertake the designated services of basic medical insurance may apply to the administrative department of labor and social security. Those who meet the requirements shall be identified as designated medical institutions and retail pharmacies by the municipal administrative department of labor and social security, and their qualification certificates shall be issued and announced to the public. Those who have obtained designated qualifications and are identified as designated medical institutions and retail pharmacies shall sign agreements with social insurance agencies.

　　Measures for the administration of designated medical institutions and retail pharmacies shall be formulated by the municipal labor and social security administrative department in conjunction with the municipal departments of finance, health, traditional Chinese medicine management and drug supervision.

　　Article 46　Relevant departments should implement dynamic management of designated medical institutions and retail pharmacies. Designated medical institutions and retail pharmacies should strictly implement the price policies and standards stipulated by the state and this Municipality, implement the relevant provisions of the basic medical insurance system, and establish an internal management system that is compatible with the management of basic medical insurance.

　　Article 47　Designated medical institutions shall set up specialized agencies or full-time staff to be responsible for the specific work of basic medical insurance, strictly implement the regulations and standards of the state and this Municipality on the management of medical services, formulate and implement the routine diagnosis and treatment of common diseases, establish the comprehensive evaluation standard of medical quality and benefit, and accurately provide relevant information on outpatient service, emergency service, hospitalization and single disease of basic medical insurance personnel.

　　Article 48　Designated retail pharmacies should be staffed with personnel responsible for the specific work of basic medical insurance, abide by the provisions of the state and this Municipality on drug management, and establish a drug quality assurance system to ensure safe and effective drug supply.

　　Article 49　The part of outpatient and emergency medical expenses and hospitalization medical expenses paid by individuals, as well as the cost of purchasing medicines at designated retail pharmacies, shall be directly settled by individuals and designated medical institutions and retail pharmacies; The medical expenses paid by the basic medical insurance fund shall be settled with the designated medical institutions after being audited by the social insurance agency. The specific measures shall be formulated separately by the municipal labor security administrative department in conjunction with the municipal finance and health departments.

　　Article 50　Reform the urban medical and health service system and vigorously develop community health services to facilitate people’s medical treatment. By introducing a competitive mechanism, we can curb the excessive growth of medical expenses and reduce the burden on the people and society. Establish a new classified management system for medical institutions, implement separate accounting, separate management and centralized bidding and purchasing systems for drugs, and strengthen supervision over medical services and drug prices.

Chapter VII Organization, Management and Supervision

　　Article 51　The medical insurance in this Municipality implements a system of separate administration, fund management and affairs handling.

　　Article 52　The responsibilities of the administrative department of labor security are:

　　(a) to implement the laws, regulations and relevant provisions of medical insurance;

　　(2) Organizing the implementation of the medical insurance system;

　　(3) To study and formulate policies and development plans for medical insurance;

　　(four) to guide the work of social insurance agencies;

　　(five) to supervise and inspect the collection of medical insurance premiums and the payment of medical insurance funds;

　　(six) supervision and inspection of the implementation of the provisions of the basic medical insurance in designated medical institutions and retail pharmacies.

　　Article 53　The responsibilities of social insurance agencies are:

　　(a) responsible for the collection of medical insurance premiums and the payment and management of medical insurance funds in accordance with the regulations;

　　(two) the preparation of medical insurance fund budget and final accounts;

　　(3) Establishing and managing individual accounts for basic medical insurance in accordance with regulations;

　　(4) signing agreements with designated medical institutions and retail pharmacies in accordance with regulations, examining and paying medical insurance fees, and guiding the medical insurance work of designated medical institutions and retail pharmacies;

　　(five) to provide medical insurance inquiry and consulting services;

　　(six) other duties stipulated by the state and this Municipality.

　　Article 54　The funds required by the social insurance agency shall be included in the financial budget and allocated by the finance.

　　Article 55　Labor and social security, health, Chinese medicine management, drug supervision, price and other departments should strengthen the management, supervision and inspection of employers and individuals participating in medical insurance, designated medical institutions and designated retail pharmacies.

　　Employers and individuals participating in medical insurance, designated medical institutions, and designated retail pharmacies violate these provisions and defraud medical insurance funds. The administrative department of labor security will record them in the medical insurance credit information system and implement key supervision and inspection. Necessary restrictive measures can be taken during key supervision and inspection.

　　Article 56　The financial and auditing departments shall be responsible for supervising the income and expenditure and management of medical insurance funds of social insurance agencies according to law.

　　Article 57　The Social Insurance Supervision Committee is responsible for supervising the implementation of relevant laws, regulations and policies and the management of medical insurance funds in accordance with relevant regulations.

Chapter VIII Legal Liability

　　Article 58　If the employer fails to pay the basic medical insurance premium or large mutual funds for medical expenses in accordance with the regulations, resulting in the failure to transfer the basic medical insurance fund into individual accounts in accordance with the regulations, and the employees and retirees cannot enjoy the relevant medical insurance benefits, the employer shall compensate the employees and retirees for the losses caused thereby.

　　Article 59　If the employer fails to pay the basic medical insurance premium in accordance with the provisions or fails to declare the basic medical insurance payment wage base in accordance with the provisions, resulting in the omission or underpayment of the basic medical insurance premium, or fails to withhold and remit the basic medical insurance premium in accordance with the provisions, the administrative department of labor security shall order it to pay within a time limit; Fails to pay, in addition to repay the amount owed, from the date of default, a daily surcharge of 2/1000.

　　Article 60　If the employer fails to participate in the basic medical insurance and pay the basic medical insurance premium in accordance with the regulations, the administrative department of labor and social security shall punish it in accordance with the provisions of the Provisional Regulations on the Collection and Payment of Social Insurance Fees in the State Council.

　　Article 61　If the employer defrauds the medical insurance fund, the social insurance agency shall recover the defrauded fund, and the administrative department of labor security shall impose a fine of more than 1 time and less than 3 times on the employer; If the circumstances are serious enough to constitute a crime, criminal responsibility shall be investigated according to law.

　　Article 62　Individuals who participate in medical insurance resort to deceit to defraud medical insurance benefits, or resell drugs reimbursed by the medical insurance fund to seek improper benefits, resulting in the loss of the medical insurance fund, the administrative department of labor security shall order them to return, and impose a fine of more than 1 time and less than 3 times the amount of the medical insurance fund defrauded by the individual; If the circumstances are serious enough to constitute a crime, criminal responsibility shall be investigated according to law.

　　If the acts mentioned in the preceding paragraph have not caused losses to the medical insurance fund, the administrative department of labor security may impose a fine of not more than 1000 yuan on the individual.

　　Article 63　Designated medical institutions have one of the following acts, resulting in the loss of the basic medical insurance fund, it shall compensate for the losses, and the administrative department of labor security shall order it to make corrections, and may impose a fine of more than 5,000 yuan and less than 20,000 yuan; If the circumstances are serious, the qualification of designated medical institutions for basic medical insurance shall be cancelled:

　　(a) the medical expenses of those who have not participated in medical insurance are paid by the basic medical insurance pooling fund or the large medical expenses mutual fund;

　　(two) the medical expenses that should be borne by individuals are paid by the basic medical insurance fund or the large medical expenses mutual fund;

　　(three) the expenses of non-emergency and rescue patients are included in the emergency and rescue projects;

　　(four) hospitalization of patients who do not meet the hospitalization standards, or deliberately extend the hospitalization time of patients, or pretend to be hospitalized or falsify medical records;

　　(five) misappropriation of other people’s personal accounts;

　　(six) resort to deceit, drug exchange;

　　(seven) by other means to defraud medical insurance.

　　If one of the acts mentioned in the preceding paragraph has not caused losses to the medical insurance fund, the administrative department of labor security may impose a fine of not more than 5,000 yuan on the designated medical institution.

　　Article 64　Designated retail pharmacies have one of the following acts, and the administrative department of labor security shall impose a fine of 20 thousand yuan or more from 1000 yuan; If the circumstances are serious, the qualification of designated retail pharmacies shall be cancelled:

　　(1) Failing to sell drugs according to external prescriptions;

　　(two) not according to the prescription dosage;

　　(three) the prescription drugs are replaced by other items.

　　Article 65　Designated medical institutions and retail pharmacies in violation of medical treatment, drugs, prices and other management regulations, the administrative department of labor security shall be submitted to the relevant departments for handling; If the circumstances are serious, its fixed-point qualification shall be cancelled.

　　Article 66　If the staff of the social insurance agency violates the medical insurance regulations, resulting in the loss of the medical insurance fund, the administrative department of labor security shall order it to recover; If the circumstances are serious, administrative sanctions shall be imposed according to law.

　　Article 67　If the staff of social insurance agencies fail to perform their duties and pay medical insurance benefits in accordance with the regulations, the administrative department of labor security shall criticize them and order them to make corrections; If serious consequences are caused, administrative sanctions shall be imposed according to law.

　　Article 68　The administrative department of labor and social security, social insurance agencies staff abuse of power, corruption, dereliction of duty, resulting in the loss of medical insurance fund, by the administrative department of labor and social security to recover the loss of medical insurance fund; If the case constitutes a crime, criminal responsibility shall be investigated according to law; Those who have not constituted a crime shall be given administrative sanctions according to law.

　　Article 69　Units or individuals who misappropriate medical insurance funds shall be dealt with in accordance with the provisions of Article 28 of the Provisional Regulations on the Collection and Payment of Social Insurance Fees in the State Council.

Chapter IX Supplementary Provisions

　　Article 70　The medical treatment of retired personnel, the old Red Army, and disabled revolutionary servicemen above Class B will remain unchanged, and the medical expenses will be solved according to the original funding channels. Specific measures shall be formulated by the municipal administrative department of labor and social security jointly with relevant departments and submitted to the Municipal People’s government for approval.

　　Article 71　Urban individual industrial and commercial households and their employees shall refer to these regulations.

　　Article 72　These Provisions shall come into force as of April 4, 2001.

Goods and services tax section

1. I am a citizen, and I have some shops for rent. At the end of the year, I will charge a one-time rent of 12 months. Can I enjoy the VAT exemption policy?

A: According to the Announcement of State Taxation Administration of The People’s Republic of China on the Exemption of Small-scale Taxpayers from VAT Collection and Management (No.5, 2021), since April 1, 2021, the rental income obtained by other individuals from renting out real estate in the form of one-off rent can be shared equally during the corresponding lease period, and the monthly rental income after sharing does not exceed 150,000 yuan, so it is exempt from VAT. Before April 1, 2021, the above-mentioned tax exemption standard is that the monthly rental income after apportionment does not exceed 100,000 yuan.

At the end of the year, you will receive 12 months’ rent in one lump sum, and the monthly rent after sharing will not exceed 150,000 yuan (the total rent will not exceed 1.8 million yuan), so you can enjoy the preferential policy of exempting small-scale taxpayers from value-added tax according to the above provisions.

2. Our company is a pharmaceutical manufacturer, and its main business is pharmaceutical manufacturing, accounting for more than 90% of the company’s sales. Since 2019, our company has enjoyed the policy of returning 60% of the incremental retention. We are concerned that the country has newly introduced a stronger tax refund policy for advanced manufacturing industries. Can our company enjoy it?

A: According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Defining the Tax Refund Policy for Advanced Manufacturing Industry at the End of Value-added Tax (No.15, 2021), since April 1, 2021, eligible advanced manufacturing taxpayers can apply to the competent tax authorities for a full refund of the incremental tax credit from May 2021 and beyond. Taxpayers in advanced manufacturing industries refer to those who have produced and sold nonmetallic mineral products, general equipment, special equipment, computers, communications and other electronic equipment, medicines, chemical fibers, railways, ships and aviation within 12 consecutive months before applying for tax refund (if the operating period before applying for tax refund is less than 12 months but more than 3 months, according to the actual operating period).

If the sales volume of "medicine" produced and sold by your company exceeds 50% of the total sales within 12 consecutive months before applying for tax refund, and at the same time meet other tax refund conditions stipulated in Announcement No.15, such as the tax credit rating of A and B, etc., the advanced manufacturing tax refund policy can be applied according to the provisions of Announcement No.15. No longer subject to the condition that the incremental tax allowance for six consecutive months is greater than zero and the incremental tax allowance for the sixth month is greater than 500,000 yuan, the tax refund ratio will be increased from 60% to 100%.

Income tax section

1. What preferential policies can qualified small and micro enterprises and individual industrial and commercial households enjoy in income tax?

A: According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (Announcement No.12 of the Ministry of Finance and the State Administration of Taxation in 2021), from January 1, 2021 to December 31, 2022, the portion of the annual taxable income of small and micro-profit enterprises that does not exceed 1 million yuan will be listed in the Notice of the Ministry of Finance and the State Administration of Taxation on Implementing Inclusive Tax Relief Policies for Small and Micro Enterprises (Cai Shui [2019]) On the basis of the current preferential policies, individual income tax will be levied by half for the part of individual industrial and commercial households whose annual taxable income does not exceed 1 million yuan.

2. When the enterprise income tax is paid in advance in October 2021, which enterprises can enjoy the preferential policy of R&D expenses plus deduction, and what is the deduction ratio?

A: According to the Notice of State Taxation Administration of The People’s Republic of China Ministry of Science and Technology of the Ministry of Finance on Perfecting the Pre-tax Addition and Deduction Policy for Research and Development Expenses (Caishui [2015] No.119), enterprises other than tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services and entertainment can enjoy it.

3. What percentage can be deducted from the actual R&D expenses incurred by an enterprise in developing R&D activities?

A: If the actual R&D expenses incurred by an enterprise in R&D activities do not form intangible assets and are included in the current profits and losses, during the period from January 1, 2018 to December 31, 2023, on the basis of actual deduction according to regulations, 75% of the actual amount will be deducted before tax; Where intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets during the above period. Announcement of the Ministry of Finance and the State Administration of Taxation on Further Improving the Pre-tax Plus Deduction Policy for R&D Expenses (No.13, 2021) raised the plus deduction ratio of R&D expenses in manufacturing industry to 100%.

4. When 10 corporate income taxes are paid in advance in 2021, during which period can eligible R&D expenses actually occur enjoy tax deduction?

A: Enterprises that pay in advance on a monthly basis will enjoy tax concessions plus or minus the eligible R&D expenses actually incurred from January to September 2021, and enterprises that pay in advance on a quarterly basis will enjoy tax concessions plus or minus the eligible R&D expenses actually incurred from January to March 2021.

V. Confirmation of special additional deduction information

(1) Case 1

If there is no change in the special additional deduction information in 2022, it only needs to be confirmed on the basis of 2021. ① Open the homepage of personal income tax App, select Learn About it or special additional deduction to fill in, select one-click to bring in, and then select deduction year 2022.

② According to the prompt, "The information of 2021 will be brought in. Are you sure whether to continue?" Or "You have special additional deduction information in 2022. If you continue to confirm, you will overwrite the existing special additional deduction information! " Click OK after confirmation.

③ Open the special additional deduction in the status to be confirmed, and check the information: if there is any modification, you can click Modify, and then click one button to confirm after the information is confirmed. (Note: If there is any information in "Invalid" status, you need to delete it before you can click "Confirm with One Button") ④ Click "Confirm with One Button" and the information will be submitted successfully. After confirmation, users can click on the home page in the App, select special additional deduction to fill in, select deduction year 2022 to view the submitted information, and if there is any change, they can choose to void or modify it.

(2) Case 2

In 2022, it is necessary to modify the information that has been filled in.

For example, if you need to modify the declaration method, deduction ratio and related information, you need to click to be confirmed and enter the relevant modification page to modify it. The following situations need to modify the special deduction information: I want to modify the deduction ratio of interest on supporting the elderly, children’s education and housing loans in 2022;

(III) Situation III

In 2022, special additional deductions need to be abolished.

For example, an elderly person died in 2021, and in 2022, he can no longer apply for a special additional deduction for supporting the elderly; Click on the information of supporting the elderly in the status to be confirmed, click Delete, and click one button to confirm.

(4) Situation 4

In 2022, special additional deductions need to be added. For example, in 2022, the new children’s education deduction needs to be declared and filled out.

First, confirm the other special additional deduction information that does not need to be modified according to the first step of the situation, and then click the App homepage to fill in the special additional deduction.

(5) Situation 5

In 2022, special additional deductions were filled in for the first time.

You can fill in the information by directly selecting the special additional deduction on the home page.

Property and Behavior Tax Section

1. What types of taxes are mainly referred to in the implementation of consolidated tax returns for property and behavior taxes? What are the specific provisions?

A: In order to continuously optimize the tax business environment and effectively reduce the burden of enterprise declaration, according to the Notice of the State Administration of Taxation and other thirteen departments on Several Measures to Promote the Reform of Tax Payment Facilitation and Optimize the Tax Business Environment (No.48 [2020] of Tax Administration), with the consent of State Taxation Administration of The People’s Republic of China, the Anhui Provincial Taxation Bureau of State Taxation Administration of The People’s Republic of China decided to implement the consolidated tax declaration of property and behavior taxes, with the specific taxes as follows: from December 1, 2020, When taxpayers declare and pay one or more taxes of urban land use tax, property tax, vehicle and vessel tax, stamp duty, cultivated land occupation tax, resource tax, land value-added tax, deed tax, environmental protection tax and tobacco tax, they shall use the Property and Behavior Tax Tax Declaration Form.

Taxpayers can declare through Anhui Electronic Taxation Bureau.

Specific content:

1. Since January 1, 2021, taxpayers who declare urban land use tax, property tax, land value-added tax, stamp duty and resource tax on schedule shall declare and pay taxes quarterly, and taxpayers shall declare and pay taxes within 15 days from the end of the quarter.

2. This announcement shall come into force as of December 1, 2020. Environmental protection tax returns issued by Announcement of State Taxation Administration of The People’s Republic of China on Issuing Tax Returns for Environmental Protection Tax (No.7, 2018) and tobacco tax returns issued by Announcement of State Taxation Administration of The People’s Republic of China on Issuing Tax Returns for Tobacco Leaf Tax (No.39, 2018), Stamp duty tax return issued by Announcement of State Taxation Administration of The People’s Republic of China on Local Taxes of Small-scale VAT Taxpayers and Relevant Additional Reduction Policies (No.5, 2019) and farmland occupation tax tax return issued by Announcement of State Taxation Administration of The People’s Republic of China on Relevant Matters Concerning the Collection and Management of Farmland Occupation Tax (No.30, 2019), The urban land use tax and real estate tax declaration form issued by State Taxation Administration of The People’s Republic of China Announcement on Revising the Declaration Form of Urban Land Use Tax and Real Estate Tax (No.32, 2019) and the resource tax declaration form issued by State Taxation Administration of The People’s Republic of China Announcement on Several Issues Concerning the Collection and Management of Resource Tax (No.14, 2020) are no longer used.

Second, how is the deed tax subsidy policy for rural hukou villagers to buy houses in Bozhou city?

A: According to Article 3 of Opinions of Bozhou Municipal Committee of the Communist Party of China on Promoting Migrant Workers’ Employment in Cities (Trial) (Bofa [2016] No.12): "Migrant workers who are employed in cities outside urban planning areas will be fully subsidized by the beneficiary finance according to the deed tax paid." From October 27, 2016 to October 26, 2017, they are eligible. After that, those who meet the requirements and purchase for another year until October 26, 2018 can enjoy subsidies. The catalogue module of "Deed Tax Subsidies for Migrant Workers to Purchase Houses in Cities" of Anhui Government Service Network or the window of municipal government service can apply for it. Specific procedures:

First, the applicant applies online.

Second, the planning department accepts and determines whether the applicant’s household registration is outside the planning area and whether the purchased house is within the planning area.

Third, the public security department determines whether the applicant is a rural resident.

Fourth, the tax department determines whether it is the first suite according to the deed tax payment, and approves the deed tax subsidy amount.

Fifth, the real estate registration department determines whether the real estate registration has been carried out.

Sixth, the real estate registration department issued a subsidy to the applicant to complete the cash.

Third, how to determine the time to buy a house?

Answer: When an individual purchases a house, the time indicated on the house title certificate or deed tax payment certificate obtained is taken as the time when he purchases the house. When a taxpayer declares, he/she will issue a house property right certificate and a deed tax payment certificate at the same time, and the time indicated by them is inconsistent, and the time for purchasing the house shall be determined according to the principle of "which comes first".

4. What are the preferential policies for individuals to purchase housing deed tax?

A: For individuals to purchase houses, the deed tax is levied at 1.5% for the 90-square-meter houses that are the only houses in the family, at 2% for the second set of improved houses, and at 3% for the third and above houses. The purchase of housing is less than 90 square meters, and the deed tax is levied at 1% for the first suite and the second suite, and at 3% for the third and above houses.

5. How is the applicable tax standard for the occupation of cultivated land in our province stipulated?

A: The applicable tax standard for cultivated land occupied by our province: for the first-class areas, the applicable tax standard is 37.5 yuan/square meter; For the second-class areas, the applicable tax standard is 26.25 yuan/square meter; For the third-class areas, the applicable tax standard is 18.75 yuan/square meter.

Occupation of basic farmland, according to the local applicable tax, plus 150% levy, the per capita arable land is less than 0.5 acres of areas temporarily not additional farmland occupation tax.

For those who occupy garden land, woodland, grassland, farmland water conservancy land, aquaculture water surface, fishery water beach and other agricultural land, the farmland occupation tax will be reduced by 20% according to the local applicable tax standard. Specific applicable tax standard: For Class I areas, the applicable tax standard is 30 yuan/square meter; For the second-class areas, the applicable tax standard is 21 yuan/square meter; In the third category, the applicable tax standard is 15 yuan/m2.

6. The Deed Tax Law of People’s Republic of China (PRC) came into effect on September 1, 2021, and Article 3 stipulated that the deed tax rate was 3%-5%. Compared with the previous 1% or 2% house purchase, did the deed tax rate increase?

A: On August 11th, the 13th the National People’s Congress Standing Committee (NPCSC) passed the Deed Tax Law of People’s Republic of China (PRC) (hereinafter referred to as the Deed Tax Law), which came into effect on September 1st, 2021. Article 3 of the Deed Tax Law stipulates that the deed tax rate is 3% to 5%. Many citizens heard this news and thought that after the implementation of the Deed Tax Law, the tax rate of deed tax rose. In fact, this is a misunderstanding.

The Deed Tax Law is the same as the "3%-5%" tax rate stipulated in the Provisional Regulations on People’s Republic of China (PRC) Deed Tax issued by the State Council in 1997, and the Deed Tax Law has not adjusted the tax rate. At present, citizens buy the only family housing and the second improved housing, and the preferential tax rate is implemented. In 2016, the Ministry of Finance, State Taxation Administration of The People’s Republic of China and the Ministry of Housing and Urban-Rural Development jointly issued the Notice on Adjusting the Preferential Policies for Deed Tax Business Tax in Real Estate Transactions (Caishui [2016] No.23), which stipulates that:

1, for individuals to buy the only family housing (family members including buyers, spouses and minor children), the area of 90 square meters and below, at a reduced rate of 1% deed tax; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 1.5%;

2, the second set of improved housing for families, with an area of 90 square meters or less, will be subject to deed tax at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.

The tax rates of 1%, 1.5% and 2% belong to preferential tax policies, which are applicable in most provinces in China, and Anhui has been implementing them all the time. That is to say, citizens have been enjoying preferential deed tax policies when buying the only family house and the second improved house, which does not conflict with the statutory tax rates stipulated in the Deed Tax Law.

Social security non-tax department

1. Some netizens consulted: I heard that the tax and social security payment for flexible employees and urban and rural residents can be realized in the palm of your hand. Would you please tell us how to operate the specific process?

A: Recently, the Provincial Taxation Bureau, the Provincial Department of Human Resources and Social Security, and the Provincial Medical Insurance Bureau jointly issued a notice. Since 0: 00 on January 1, 2021, the tax authorities have enabled the new system to handle social insurance premium payment business. After the system goes online, in order to facilitate flexible employees and urban and rural residents to pay fees, flexible employees and urban and rural residents can pay social insurance premiums through the related entrances of Wanshitong, WeChat and Alipay, or through the counters of commercial banks such as Industrial and Commercial Bank of China, Agricultural Bank of China, Bank of China, China Construction Bank, Huishang Bank, Bank of Communications, Anhui Agricultural Bank, Postal Savings Bank, etc., and go to the tax service hall of the local tax authorities to handle the payment business (the unit payer can still log in to the electronic tax bureau to declare and pay).

Take WeChat payment operation as an example:

Open WeChat and click the applet in the discovery section;

Enter "Anhui Tax and Social Security Payment" in the search box, and "Anhui Tax and Social Security Payment" will appear at the bottom of the search box. Click to enter;

Click "I want to pay" on the home page to jump to the page of binding mobile phone number, and click on the one-button binding of mobile phone number (the first payment should be bound, and the second payment is not needed);

Click "Allow" on the pop-up page, and click "I want to pay" again after the binding is successful;

Enter the social insurance payment processing page, fill in the identity information in turn, enter the payer’s ID number and name, click "Next" to confirm and check the insurance information, and click "Next";

Click "Submit" to confirm the payment information, and click "Confirm Payment".

Click "Allow" and click "Confirm and Pay".

After the payment is completed, the WeChat payment can be completed, and the social security fee can be paid without leaving home, which is very fast. You are welcome to choose the payment channel suitable for you to pay social insurance premiums.

2. Some netizens asked: Since July 1, 2021, the non-tax revenue collection and management responsibilities such as land transfer fees and land idle fees have been transferred to the tax authorities for collection, especially the land transfer fees, which have a large income scale and a high degree of social concern. Please tell us about any changes before and after the transfer.

A: According to the decision of the CPC Central Committee and the State Council, from July 1, 2021, the land idle fee, land transfer fee, special income of mineral resources and urban garbage disposal fee collected by housing and urban and rural construction departments will be transferred to the tax authorities for collection.

This transfer is different from the collection subject, collection process, declaration and invoicing, warehousing and returning to the warehouse, and other policies such as collection scope, collection object, collection standard, reduction, sharing, use and management continue to be implemented in accordance with the existing regulations (no change).

For land transfer fees, the tax authorities shall collect them according to the principle of territoriality. The Provincial Taxation Bureau and the Provincial Department of Natural Resources jointly issued the work flow of land transfer fee collection: after the bidder and the natural resources department sign the transfer contract, the natural resources department will push the contract, the payment period, and the information table of the fee source of Anhui State-owned land use right transfer income to the tax department through the province’s non-tax revenue interconnection platform within 3 working days, and the tax department will collect and put it into storage according to the fee source information table pushed by the natural resources department.

Involving the bid bond, after the signing of the transfer contract, the bid bond account management unit will offset the bid bond as the land transfer fee, and declare and pay it to the tax authorities on behalf of the bidder within the prescribed time limit. The remaining amount shall be declared and paid by the bidder (payer) within the prescribed time limit according to the Notice of Payment issued by the tax department, and the tax department shall issue a payment voucher for the bidder (payer) to handle the follow-up matters. The bidder (payer) can declare and pay through the tax window of the government service hall, the tax service hall or the electronic tax bureau. It is convenient for the tax authorities to provide various payment methods such as three-party agreement online deduction, third-party code scanning payment, POS card swiping, bank transfer, cash and so on.

Collection management section

1. Hello, I’d like to ask about the application for deferred tax payment by enterprises. What information do enterprises need to apply for deferred tax payment now? How long can I apply for deferred tax payment? How long will it take to approve the application for deferred tax payment? Do you need to add a late fee if the audit fails? Thank you.

A: Hello! In accordance with the relevant provisions of the Tax Administration Law and the detailed rules for its implementation, if the taxpayer’s current monetary funds are insufficient to pay taxes after deducting the wages and social insurance premiums payable to employees, he may apply for an extension of tax payment before the expiration of the payment period. You can apply through the electronic tax bureau or go to the tax hall, and provide the following information: the application form for tax administrative license, the identity certificate of the agent and the statements of all bank deposit accounts. If you entrust others to handle it, you need to submit the power of attorney and the identity certificate of the agent. An enterprise applying for deferred tax payment shall not exceed three months at the longest, counting from the date when the original payment period for deferred tax payment expires. Examination and approval within 20 working days after acceptance. If the approval is not passed, a late fee will be charged from the date when the statutory tax payment period expires.

The above questions and answers are based on the Law of People’s Republic of China (PRC) on Tax Collection and Management, the Detailed Rules for the Implementation of the Law of People’s Republic of China (PRC) on Tax Collection and Management, and the Announcement of State Taxation Administration of The People’s Republic of China on Further Simplifying the Procedures for Handling Tax Administrative Licensing Matters (State Taxation Administration of The People’s Republic of China Announcement No.34, 2019).

No.2 taxation branch bureau

1. Do I need to purchase new commercial housing online? If so, where do you apply and what information do you need? When can I pay taxes and get the real estate license?

In order to facilitate the people to do things and ensure the service concept of getting things done without leaving home, it is necessary to pay the deed tax for the newly-built commercial housing purchased online. First, enter http://bz.ahzwfw.gov.cn/ or Baidu to search Bozhou Branch Office of Anhui Government Service Network, select the Municipal Bureau of Land and Resources in the department window, and click "Online bid for new commercial housing transaction and real estate registration" on the second page or directly search "Online bid for new commercial housing transaction and real estate registration" in the search bar. Upload the corresponding materials according to the prompt information of uploading materials.

The required materials include purchase invoice, purchase contract, ID card of the purchaser, household registration book, marriage certificate or unmarried certificate, real estate certificate or real estate registration certificate (master certificate of development company), all of which need to be photographed and uploaded in the corresponding column. Just upload the information once and share it with multiple departments. After the upload is successful, wait for approval, and after receiving the SMS reminder of tax payment (fee), pay the fee in the user center-My Payment-Business to be Paid. After the taxpayer signs and confirms, the process of "obtaining the certificate" can be completed in five working days.

Two, migrant workers to enjoy the deed tax subsidy policy, the main points that need to be paid attention to are as follows:

According to the relevant documents of the municipal government, migrant workers who purchase housing for the first time in cities must meet six preconditions: (1) the purchaser must be a rural hukou; (2) The registered permanent residence or original residence must be outside the urban planning area; (3) If there is no housing in the city under the name of family members, the house purchase is the first suite; (4) The first suite purchased must be residential; (5) The housing area must be below 144 square meters; (6) You must pay the deed tax in full first, and do a good job in real estate registration certificate before you can enjoy the preferential subsidy policy for deed tax; (7) The purchase date must be from October 27th, 2016 to October 27th, 2018.

Note: the deed tax subsidy for migrant workers’ first purchase in cities is handled from Anhui government service online.

Third, how to apply for deed tax subsidies for migrant workers in cities

Eligible personnel can log on to the Anhui Provincial Government Service Network, enter the deed tax subsidy module for migrant workers to buy houses in cities, fill in personal information and submit it. After submitting the application, the Municipal Public Security Bureau, the Taxation Bureau, the Planning Bureau and the real estate registration center will conduct pre-examination, which will be accepted by the Municipal Bureau of Land and Resources after approval, and the real estate registration center will issue funds after acceptance.

4. How to handle the invoicing by individuals? What do you need to bring?

A natural person needs to bring his original ID card and bank card to open an ordinary VAT invoice, which can be handled at the tax service hall or postal agency. After receiving the notice from the superior, the tax policy of individual invoicing will continue to be implemented temporarily according to the policy during the epidemic, and the value-added tax will be levied at a rate of 1%.

5. What information do I need to open an invoice for personal housing lease? Where can I make out an invoice?

You need to bring the original and photocopy of the house lease contract, the original and photocopy of the house real estate registration certificate (commercial house sales contract is provided without the house real estate registration certificate), the copy of the landlord’s ID card, and the copy of the business license with three certificates in one if the lessee is an enterprise. At present, this business has been implemented in the same city, and taxpayers can handle business in the nearest tax office according to their own conditions.

6. Can a newly-established enterprise apply for tax registration online now?

Sure. At present, there are two ways to deal with tax registration online: one is to log in to Anhui government service network, switch to Bozhou city, integrate services in the enterprise at the bottom of the page, and select the enterprise start-up module to confirm tax information; Second, it is handled in Anhui Electronic Taxation Bureau, and online processing can be realized by selecting one photo and one yard for household registration information confirmation.

7. Can foreigners pay vehicle purchase tax in Bozhou?

Car owners whose registered permanent residence is not in Bozhou (including three counties and one district) need to pay vehicle purchase tax in Bozhou, and they must first apply for a residence permit in the Public Security Bureau before they can pay vehicle purchase tax in Bozhou.

Eight, vehicle purchase tax exemption scope

New energy vehicles (including pure electric vehicles and hybrid electric vehicles) should be exempted from vehicle purchase tax according to national policies; Overseas students who return to China to serve will be exempted from car purchase tax if they buy a domestic car.

9. What information do international students need to be exempted from car purchase tax when they return to China to serve and buy a domestic car?

1. Certificate of foreign academic degree

2. Approved by the Customs "Quasi-purchase Form for Returned Persons to Buy Domestic Cars"

3. Passport

4. Certificate of returned overseas students

Bring the above information to the window of the city car purchase tax service hall to apply for exemption.

X. How to pay taxes on second-hand housing transactions?

There are mainly the following three situations:

(a) the date of the real estate license or the date of the deed tax payment certificate is less than two years.

Seller: the value-added tax is 5%, the surcharge is levied by half according to the tax reduction and fee reduction policy (the policy time is from January 1, 2019 to December 31, 2021), and the personal income tax is 1%;

(two) the date of the real estate license or the date of the deed tax payment certificate is two years but less than five years.

Seller: Individual income tax 1%

(3) If the date indicated in the real estate license or the deed tax payment certificate has reached five years and the property is the only residence of the seller, the seller shall be exempted from personal income tax.

For the buyer, the above behaviors are as follows: 1.5% deed tax will be levied on the house over 90 square meters purchased by individuals as the only house in the family, 2% deed tax will be levied on the second improved house, and 3% deed tax will be levied on the third and above houses; The purchase of housing is less than 90 square meters, and the deed tax is levied at 1% for the first suite and the second suite, and at 3% for the third and above houses.

XI. How to pay taxes on the transaction of second-hand facade houses?

Seller: (verification method): 5% of value-added tax, 50% of surcharge according to the policy of tax reduction and fee reduction (the policy time is from January 1, 2019 to December 31, 2021), 5% of land value-added tax, 1% of personal income tax and five ten thousandths of stamp duty; (Non-approved method): Due to the need to provide invoices, tax stamps and other related materials to prove the original value of the property, at the same time, the land value-added tax rate is different under different circumstances.

Buyer: pay deed tax of 3%; Stamp duty is five ten thousandths.

12. What tax-related matters can be handled in the same city and in the whole province?

As for the tax-related business that taxpayers often care about, which tax office can handle it, at present, except the deed tax paid by the first-hand house, the transfer tax paid by the second-hand house and the vehicle purchase tax, it needs to be handled in the professional tax office, and other tax-related businesses have basically been handled in the same city and the whole province. Taxpayers can handle the business in the nearest tax service office according to their own conditions. Please refer to Announcement No.18, 2018 of State Taxation Administration of The People’s Republic of China Anhui Provincial Taxation Bureau on General Administration of Taxation Matters in the Same City and in the Province for details of general administration of business.

XIII. Some taxpayers reported that the deed tax had been paid for a long time, but when they asked about the handling of the real estate license by the Real Estate Bureau, they learned that the deed tax had not been paid to the tax authorities.

After preliminary verification, it was found that the taxpayer had paid the deed tax and public maintenance fund fees to the real estate developer before he got the keys to buy the house, and the developer paid them on his behalf. As the developer delayed the payment, the taxpayer mistakenly thought that the deed tax had been paid to the tax department, which led to inquiries and complaints. In view of this kind of situation, we will do a good job in explaining and coordinating for taxpayers.

The administrative offices of the Union, the Municipal People’s Government and the relevant commissions, offices, departments and bureaus of the autonomous region:

In order to thoroughly implement the deployment arrangements of the Notice of the State Council on Printing and Distributing a Package of Policies and Measures to Stabilize the Economy (Guo Fa [2022] No.12), conscientiously implement the work requirements of the Party Committee and the government of the autonomous region, and promote the accelerated development of e-commerce in the whole region, relevant measures are hereby notified as follows with the consent of the people’s government of the autonomous region in accordance with the relevant provisions of the Electronic Commerce Law of the People’s Republic of China and relevant policy documents of the state and the autonomous region.

First, accelerate the development of e-commerce platform

(1) Increase investment in e-commerce platforms. Give full play to the role of investment guidance funds of governments at all levels. For the e-commerce platform enterprises with significant driving effects determined by the administrative offices of various leagues and the Municipal People’s Government, special industrial development funds can be set up, or enterprises can be encouraged to accelerate the development of e-commerce platforms through market-oriented operations such as equity participation, mergers and acquisitions, and restructuring. (The Department of Commerce and the Department of Finance of the Autonomous Region, the administrative offices of the Union and the Municipal People’s Government shall be responsible for the division of responsibilities)

(2) Deepening the construction of innovation platforms for industrial enterprises. For the newly created regional, industry and enterprise industrial Internet platforms, according to 20% of the actual investment, the maximum amount of a single project shall not exceed 5 million yuan, 4 million yuan and 3 million yuan. A one-time subsidy of 5 million yuan will be given to enterprises that build new secondary nodes of industrial Internet logo analysis and realize interconnection with national top nodes. Enterprises that carry out innovative application of industrial Internet logo analysis will be subsidized according to the application effect, with a maximum of 3 million yuan for a single enterprise. (The Department of Industry and Information Technology and the Department of Finance of the Autonomous Region are responsible for the division of responsibilities)

Second, promote the demonstration construction of e-commerce

(3) Accelerate the construction of a number of demonstration parks for e-commerce industry agglomeration. Encourage all cities (including development zones) to rationally plan and lay out the development space of e-commerce industry according to their own development characteristics, and aggregate superior resources through transformation and new construction, so as to create a number of e-commerce industry clusters with a certain scale, complete industrial facilities, multiple functions and multiple formats. Support e-commerce industrial cluster parks to declare national or autonomous district-level e-commerce demonstration bases, and give certain rewards to those approved to become national e-commerce demonstration bases during the "14 th Five-Year Plan" period. (The Department of Commerce and the Department of Finance of the autonomous region, the administrative offices of the various leagues and the Municipal People’s Government shall be responsible for the division of responsibilities)

(4) Actively guide the digital development of enterprises. Actively develop digital commerce, encourage and guide enterprises to actively apply advanced information technology for innovation and development, and lead market players to develop into digitalization, networking and intelligence. (Responsible for the Department of Commerce of the Autonomous Region)

Third, promote the development of online and offline integration

(V) Deepening and enriching the application of e-commerce in traditional industries. Accelerate the transformation and upgrading of pedestrian streets, foster the development of "first store economy" and support the innovation and transformation of retail industry. Strengthen the interaction and integration of cultural tourists and businessmen, encourage catering enterprises to innovate business models, and guide and support the accommodation industry to build a hotel management model with "digitalization, intelligence and online" as the main line. (The Department of Commerce, the Market Supervision Bureau and the Department of Culture and Tourism of the Autonomous Region shall be responsible for the division of responsibilities)

(six) improve the county commercial system. Formulate the implementation plan for the construction of county commercial system in the whole district, and focus on supporting the construction of comprehensive demonstration counties of county commercial system. Give some support to the demonstration areas that have won the title of demonstration county (flag) of county commercial system. Give full play to the supporting and guiding role of the special funds of the central service industry, continue to promote the building of county public brands, promote the informationization and standardization of high-quality agricultural special products, serve the docking of commercial and trade circulation enterprises with the origin of agricultural and livestock products, and fill in the shortcomings of "the first mile" and "the last mile" in the circulation of agricultural and livestock products. Improve the circulation network in rural and pastoral areas, improve the supporting facilities for business services and the layout of retail outlets for agricultural and livestock products. (The Department of Commerce and the Department of Finance of the autonomous region are responsible for the division of responsibilities)

(seven) the organization to carry out offline integration to promote consumption activities. Highlight the consumption characteristics of Inner Mongolia, cooperate with various league cities, unite financial institutions, launch multi-industries, organize and carry out a series of consumption promotion activities of "Happy Purchase and Enjoy Life in Inner Mongolia" which are integrated online and offline, and focus on organizing and implementing the New Year’s Shopping Season, Inner Mongolia Consumption Promotion Month, Golden Autumn Double Consumption Season and Ice and Snow Consumption Festival. Support enterprises to create "immersive and experiential" offline activity scenes and enhance the "stickiness" of consumption. Encourage innovative business models, while carrying out offline activities, fully develop and make use of self-built network platforms, simultaneously carry out promotional activities through online sales, live e-commerce, social marketing, etc., expand the scale of online consumption, and promote the development of online drainage and offline consumption cycle. Carry out theme-based consumption promotion activities, build more than six brands of consumption promotion activities at the municipal level, help more than 100 traditional commercial enterprises to open online sales channels, help more than 100 shops of origin to operate, support commercial enterprises to open more than 100 short video accounts, and organize more than 1,000 items to participate in theme-based consumption promotion activities. (Responsible for the Department of Commerce of the Autonomous Region)

(8) Regularly hold the "Double-product Online Shopping Festival". Hold the "Double-product Online Shopping Festival" every year, actively cultivate e-commerce consumption hotspots, guide consumption expectations, advocate the concept of good brand, high quality and green consumption, and broaden the online sales channels of high-quality agricultural and livestock products in Inner Mongolia. Cultivate 30-50 main enterprises to open up online activity channels on platforms such as "JD.COM China Specialty Inner Mongolia Pavilion", "JD.COM China Specialty Hohhot Pavilion" and China UnionPay China Unionpay Quick Pass "Inner Mongolia Taste Pavilion" to promote the "going out" of well-branded and high-quality Inner Mongolia specialty products. (Responsible for the Department of Commerce of the Autonomous Region)

(nine) to promote the development of high-quality agricultural and livestock products. Combined with the construction of county commercial system, we will strengthen the cultivation of high-quality e-commerce brands of regional agricultural and livestock products, and enhance the added value and competitiveness of agricultural and livestock products. Encourage and guide e-commerce into rural comprehensive demonstration counties (cities, districts) to open e-commerce public service centers to express delivery enterprises, support physical stores and e-commerce service sites in rural pastoral areas to carry multiple service functions such as postal express delivery, and promote the coordinated development of e-commerce express delivery in rural pastoral areas. Help a group of e-commerce enterprises oriented to rural revitalization to carry out the "three products and one standard" certification and improve the standardization level of green agricultural and livestock products that can be commercialized. Further expand the advantages of Inner Mongolia’s characteristic products, mainly focus on green agricultural and livestock products, support the exhibition experience area offline, open the Inner Mongolia’s characteristic product pavilion online, promote the brand development of Inner Mongolia’s flavor origin, and open active characteristic pavilions and origin shops on a number of mainstream platforms, reaching more than 100. (Responsible for the Department of Commerce of the Autonomous Region)

(ten) to promote the transformation of e-commerce products in advantageous industries. Encourage e-commerce enterprises to carry out e-commerce transformation of local advantageous industries and products, which has achieved remarkable results and has been recognized by the competent authorities of the industry, and will be rewarded with no more than 1 million yuan per year for up to 3 consecutive years. Encourage e-commerce enterprises to organize enterprises in the region to connect with well-known Internet resources, and carry out joint marketing, brand promotion and other activities, which have achieved remarkable results and been recognized by the competent authorities of the industry, and give e-commerce enterprises financial support of 20% of the service cost and no more than 2 million yuan. (The Department of Commerce of the Autonomous Region and the Development and Reform Commission are responsible for the division of responsibilities)

(eleven) to encourage enterprises in cross-border electronic commerce to expand the market. Support the development of cross-border electronic commerce, encourage e-commerce application enterprises to participate in well-known e-commerce professional exhibitions at home and abroad, and support enterprises to expand the market by means of exhibitions, social media and search engines. Around Hohhot, Chifeng, Manzhouli and Ordos cross-border electronic commerce Comprehensive Experimental Zone, we will build an international logistics support system and promote the construction of overseas warehouses for enterprises. Arrange 20 million yuan to support Hohhot, Chifeng and Ordos cross-border electronic commerce Comprehensive Experimental Zone to play a demonstration role. (The Department of Commerce and the Department of Finance of the autonomous region are responsible for the division of responsibilities)

Fourth, improve the e-commerce support service system

(twelve) to promote the integration of e-commerce and community life service industry. Promote the convenience development of community life service industry, vigorously develop community business models such as convenience stores, community vegetable shops and convenience morning (evening) markets, and improve the convenience, standardization, intelligence and quality level of convenience life circle. Provide service functions such as "online booking and store access". To fill the shortcomings of community commercial facilities, enrich commercial formats, and give appropriate support according to the actual expenditure of enterprises (units) for new construction, transformation and upgrading of community commercial complexes, supermarkets, brand chain convenience stores, vegetable markets and other projects. Support the construction of five quarter-hour convenient living circles, each of which will be awarded no less than 2 million yuan. (The Department of Commerce, the Development and Reform Commission and the Department of Finance of the autonomous region are responsible for the division of responsibilities)

(thirteen) support the development of online freight industry. Arrange 15 million yuan to support the development of online freight industry. The autonomous region of the annual tax paid by the online freight enterprises registered and settled in Inner Mongolia will be divided into the union cities where the registration place is located, and the competent tax authorities will confirm the types and quantities of invoices according to the business scope and scale of the online freight enterprises. (Autonomous Region Department of Transportation, Development and Reform Commission, Finance Department, Inner Mongolia Taxation Bureau is responsible for the division of responsibilities)

(14) Support express delivery into Gacha Village. According to the principles of overall profit and loss balance and independent and sustainable operation of the business in the subsidized area, based on the quantity of express delivery into the village, the cost of a single piece, the delivery distance and the service area, the actual express delivery into the village business service shall be formulated and implemented by each union city according to the fact that each order does not exceed 0.3 yuan. (Responsible for Inner Mongolia Postal Administration)

(fifteen) to improve the level of standardization in the business field. Implement the Outline of National Standardization Development, and promote the construction of the standard system in the commercial field in the whole region in combination with the key business tasks of the autonomous region during the 14 th Five-Year Plan period. Focusing on the circulation of agricultural and livestock products, trade logistics, e-commerce, domestic service and other key areas, we will study and formulate advanced and applicable local standards. Strengthen the guidance of national service industry (commercial circulation special) standardization pilot, sum up experience in time, and improve the efficiency of standard implementation. (The Department of Commerce of the Autonomous Region and the Market Supervision Bureau are responsible for the division of responsibilities)

(sixteen) to promote the construction of e-commerce talent system. Encourage colleges and universities in the autonomous region to strengthen the construction of e-commerce majors and disciplines, and cultivate compound skilled talents to meet the needs of e-commerce development. Encourage universities, research institutions, enterprises, vocational colleges and social organizations in the autonomous region to cooperate in running schools and cultivating talents in the field of e-commerce. Encourage enterprises, universities and social organizations to jointly carry out e-commerce talent training. Support e-commerce enterprises to introduce and cultivate high-end talents, and those who meet the conditions can enjoy relevant talent policy treatment. (The Department of Education, the Department of Human Resources and Social Security and the Department of Commerce of the Autonomous Region shall be responsible for the division of responsibilities)

(seventeen) to build a shared cloud warehouse distribution system. Encourage traditional logistics express delivery enterprises to improve the level of informationization and networking, accelerate the promotion of green logistics, green express delivery and green packaging, and provide specialized distribution services for e-commerce; According to the actual investment of 30% and no more than 3 million yuan in three years, the subsidy funds should continue to be used to improve the ability of sharing cloud warehouses, including integrating e-commerce express logistics and gathering e-commerce enterprises, transforming and improving the necessary operating environment, software and hardware equipment and corresponding services. (Autonomous Region Development and Reform Commission, Finance Department, Commerce Department, Agriculture and Animal Husbandry Department, Inner Mongolia Postal Administration is responsible for the division of responsibilities)

Five, increase government support services.

(eighteen) optimize financial support. Encourage the administrative offices of various leagues and the Municipal People’s Government to arrange funds every year to promote the development of e-commerce, strengthen the performance evaluation of supporting funds, improve the accuracy of supporting funds, enhance the effectiveness of supporting funds, and give play to the incentive and leading role of government funds. (The administrative offices of the Union and the Municipal People’s Government are responsible)

(nineteen) the implementation of preferential tax policies. E-commerce and related service enterprises recognized as high-tech enterprises by relevant departments shall enjoy relevant preferential tax policies according to regulations. Enterprises can enjoy the enterprise income tax plus deduction policy for research and development expenses used in e-commerce and in line with the tax law. Implement the national tax incentive policy to support personnel training, and deduct the employee education funds extracted and actually used by e-commerce enterprises in the same year before tax according to relevant state regulations. (Responsible by Inner Mongolia Taxation Bureau)

The measures shall be valid for 3 years from the date of issuance, and the scope of implementation of the award and compensation clauses involved in the measures shall be subject to the support direction and application guide issued in the current year; The proportion and limit of awards and compensation are the upper limit, and the actual proportion and amount of awards and compensation are controlled by the annual capital budget. The specific problems arising in the implementation process are explained by the Department of Commerce of the autonomous region. The administrative offices of the Union and the Municipal People’s Government may, in light of the actual situation, formulate policies for the development of e-commerce industry in this region.

June 6, 2022

(This piece is publicly released)

The 25th APEC Economic Leaders’ Meeting will be held in Da Nang, Vietnam from November 10th to 11th.

We highly appreciate that APEC has provided opportunities for its economies to communicate and coordinate their positions on various issues such as economy, society, environment and humanities. Each of our members strives to cooperate on the basis of voluntary consultation, mutual respect and agreement to compromise, and is not influenced by any political situation. The unique APEC partnership spirit is also manifested here.

Russia hopes to see a successful future in the Asia-Pacific region and ensure its sustainable and all-round development. We believe that the important way to accomplish this task is to implement effective economic integration on the basis of the universal rules of the World Trade Organization and on the principle of openness and mutual benefit.

We support the idea of establishing an Asia-Pacific Free Trade Area. Here, we see the actual benefits and opportunities in the rapidly developing Asia-Pacific market. In the past five years, the share of APEC economies in Russia’s foreign trade has increased from 23% to 31%, of which the export share has increased from 17% to 24%.

The implementation of large-scale projects to establish the Asia-Pacific Free Trade Area should fully consider the important integrated operation mechanism and experience in Asia-Pacific and Eurasia, including the Eurasian Economic Union. Russia cooperates with Armenia, Belarus, Kazakhstan and Kyrgyzstan in the Eurasian Economic Union. At present, the Eurasian Economic Union is developing rapidly, and we are willing to establish cooperative relations with all interested countries and consortia. Not long ago, the Eurasian Economic Union and China jointly signed the Joint Statement on Substantially Ending the Negotiations on the Economic and Trade Cooperation Agreement between China and the Eurasian Economic Union.

Of course, I would also like to highlight Russia’s idea of establishing a "Greater Eurasian Partnership". We suggest that it should be built on the basis of the docking of Eurasian Economic Union and China’s "Belt and Road Initiative" and be able to accept other participants.

The basic requirement for effective integration is to develop infrastructure in an all-round way. At present, Russia is actively transforming seaports and airports in the Far East, building railways across Asia and Europe, and laying new natural gas and oil pipelines. We are committed to building bilateral or multilateral infrastructure projects that can connect economies and markets together.

We attach great importance to integrating Siberia and the Far East into the Asia-Pacific economic cooperation system, and will take a series of measures to improve the investment attraction of these areas and integrate Russian enterprises into the international production chain.

Developing the Far East is Russia’s main priority in the 21st century. This includes establishing a "growth zone" in the region, developing natural resources on a large scale and supporting advanced high-tech industries; It also includes projects that invest in human capital, education, health and the creation of competitive scientific research centers. It is hoped that our foreign partners, first of all those from APEC economies, will actively participate in the implementation of these projects. Foreign participants attending the Russian Eastern Economic Forum can feel the prospect and practical significance of our plans.

It is equally important to bring SMEs into the process of economic integration within the framework of APEC and support women and young people to start businesses. We believe that it is also of special significance to strengthen humanities cooperation and expand contacts in the field of science education. In the future, we will also create a common educational space in the Asia-Pacific region, and the Far Eastern Federal University may become one of the centers of this space.

Establishing effective cooperation to support innovation is the most important task of our time. To this end, Russia has put forward a series of pragmatic measures, such as unifying digital economy and trade rules, adjusting national technical standards, establishing a high-tech market strategy through consultation, and creating a unified conceptual system for digital space. At the same time, we also introduced to our partners some schemes in the field of providing electronic services to the public. In addition, we also propose to hold consultations on international information security and computer program protection within the framework of APEC.

Preventing and eliminating natural disasters, man-made accidents and various epidemic diseases and infectious diseases are challenges that APEC partners need to meet together. Of course, there is also the issue of food security that we need to face together. We should think together about how to meet the rapidly growing demand for high-quality healthy food in the Asia-Pacific region. Russia leads the world in exporting grain, vegetable oil and fish, and hopes to become the main supplier of green food to neighboring countries in the Asia-Pacific region.

I believe that we can accomplish the development task of ensuring regional stability, balance and harmony and realize the prosperity of the whole region.

(The author is the President of the Russian Federation)

Click to read the English version:

The 25th APEC Economic Leaders’ Meeting in Danang: Together Towards Prosperity and Harmonious Development

Click to read the Russian version:

ХХV саммит АТЭС в Дананге: вместе к процветанию и гармоничному развитию

　

　　On the spacious and straight industrial avenue, there is an endless stream of container trucks going back and forth between Huishen and Shenzhen. Enterprise buildings and modern factories are lined up on both sides of the road in turn, and the growing life business circle is prosperous … This is the most common sight of Daya Bay emerging industrial park.

　　Seize the great opportunity of the construction of "double zones" and two cooperation zones, and deepen the integration of the bay. Daya Bay Development Zone proposes to take advantage of location, space, industry, ecology and other advantages, deeply participate in the construction of Greater Bay Area, take the initiative to dock with the pioneering demonstration zone of Socialism with Chinese characteristics, Shenzhen, promote more extensive and in-depth exchanges and cooperation with Greater Bay Area cities, and integrate development with Shenzhen more closely and efficiently.

　　Daya Bay Emerging Industrial Park, which is adjacent to Shenzhen, is the "bridgehead" for the synergy of Shenhui industrial chain. The industrial park actively participates in the construction of the industrial value chain of Shenzhen metropolitan area, and concentrates on the development of intelligent manufacturing, information industry, green artificial intelligence and future industries, so as to create a high-quality industrial park with a deep integration into Shenzhen and the Bay, and form an industrial pattern of "Qi Fei on the wing" with Daya Bay Petrochemical Zone.

　　Gao Huachen, chairman of Shenzhen Yichen Technology Co., Ltd., is full of confidence in Daya Bay Yichen Technology Project. The first phase of the project is scheduled to be put into production in December next year, and the company’s research and development, experiment and production will be moved to Daya Bay in the future. "This is a treasure, so we must put all our housekeeping skills here."

　　Also stepping up construction is the precision structural parts project of Kodali Power Lithium Battery. "Choosing to increase capital and expand in Daya Bay District is not only the strategic layout of the company’s industry, but also the prospect of Daya Bay." The relevant person in charge of Shenzhen Kedali Industrial Co., Ltd. said.

　　Shenzhen enterprises have taken a fancy to this treasure land, which is Daya Bay emerging industrial park.

　　As one of the leading industries in Daya Bay Development Zone, electronic information and auto parts industry rose in the 1990s, mainly distributed in the west of Daya Bay adjacent to Shenzhen. After more than 20 years of development, it has a certain foundation and scale, and many of them are from Shenzhen. On this basis, Daya Bay District plans to build Daya Bay Emerging Industrial Park, which has become one of the seven billion-level industrial parks built by Huizhou, actively undertaking the overflow resources of Shenzhen metropolitan area and strengthening the cooperation of Shenzhen-Huizhou industrial chain.

　　As a platform for Daya Bay to build a deep and deep manufacturing industry and develop high-quality industries, emerging industrial parks will form "3+14" industrial clusters and industrial groups. "The industrial park is divided into the northern area and the southern Tangheng area." Ke Weixiong, deputy director of the Industry and Trade Bureau of Daya Bay District, introduced that the northern area will focus on developing a new generation of electronic information and new energy automobile industries by improving the scale and efficiency of existing advantageous industries, and develop intelligent manufacturing industries around smart driving and smart homes; The southern Tangheng area is the main carrier for the park to introduce and carry emerging industries. It focuses on introducing leading projects, innovatively introducing digital industries, focusing on developing industries such as 6G, aerospace technology application and artificial intelligence, and proactively laying out and cultivating future industries such as blockchain and quantum information.

　　BYD, which has settled in the northern area of Xinxing Industrial Park for 15 years, is the first leading enterprise in Shenzhen to take "Shenhui Industry Co-construction". In 2007, Huizhou BYD was established, including four independent legal entities: electronics, batteries, industry and energy conservation. Today, Huizhou BYD’s total assets exceed 26.7 billion yuan, and its base employs 51,000 people, accounting for one-third of the overall share of BYD Group. It is one of BYD’s global strategic emerging industrial bases, and its business involves three major industrial fields: electronic information, automobile key parts and new energy.

　　In recent years, Daya Bay Development Zone has taken advantage of its proximity to Shenzhen, seized the great opportunity of building "two zones" and two cooperation zones, accelerated the construction of emerging industrial parks, actively took the initiative to undertake the spillover of innovation, industry and technology in cities such as Shenzhen, and made every effort to build the "bridgehead" of Huizhou Rongshen Rongwan.

　　Zhouming Technology, Kedali, Eluda High-end Electro-acoustic Equipment, Haoen Intelligent Technology, Hengchangsheng, Baoxing Hi-Tech, Mingyida, Zhongtian Super Hard, South China Lineng, Nissoko … A batch of industrial projects and enterprises from Shenzhen have successively settled in Daya Bay Emerging Industrial Park, constantly improving the advanced manufacturing strength of the industrial park. Among them, Zhouming Technology, Hengchangsheng, Eluda high-end electroacoustic equipment and other projects will help Huizhou build a trillion-dollar electronic information industry cluster; Projects such as Kodali, Haoen Intelligent Technology and Mingyida will further expand the scale of Huizhou’s new energy auto parts industry.

　　From January to July this year, there were 152 industrial enterprises in Daya Bay Emerging Industrial Park, with a total industrial output value of 48 billion yuan, an increase of 15.8%. The industrial added value was 12.48 billion yuan, up by 10%.

　　Walking into the intelligent manufacturing base of Zhouming Technology Daya Bay Science Park in Daya Bay Emerging Industrial Park, the advanced technology is dazzling: a 60-square-meter LED display in the lobby, the naked-eye 3D "Ocean World" makes people feel like they are in the aquarium; The production workshop spanning 10 floors is orderly, which is the first flexible intelligent benchmarking factory in the LED industry.

　　As a national individual champion in manufacturing, Zhouming Technology has built the world’s largest intelligent manufacturing base for LED display and the world’s largest intelligent manufacturing base for Mini LED in Daya Bay Emerging Industrial Park. By comprehensively introducing technologies and equipment such as human-computer intelligent interaction, industrial robots and intelligent logistics, it has continuously improved the automation, informationization and intelligence level of manufacturing, and gradually upgraded "digital manufacturing" and "Industry 4.0".

　　The industry melts into the bay. Daya Bay proposes to lay out the industrial chain around innovation chain, and make breakthroughs in key technologies such as ultra-high definition video display, basic panels and new energy batteries in cooperation with Guangzhou, Shenzhen and Dongguan, so as to accelerate the construction of high-end electronic information industry clusters.

　　Daya Bay Emerging Industrial Park actively absorbs and undertakes the spillover of high-end industries in "dual-zone" cities, explores the mode of industrial co-construction, speeds up the optimization and adjustment of industrial structure, helps Greater Bay Area’s urban industrial advantages to complement each other, cooperate closely and develop jointly, and continuously improves the development level of industrial clusters.

　　The settlement of HC Group is a microcosm of Daya Bay Development Zone’s deepening industrial cooperation and attracting head enterprises. In June 2019, HC Group officially signed a contract to settle in Daya Bay Emerging Industrial Park, creating a "Huiwan-a New Generation Information Technology Industrial Port" project with an investment of over 15 billion yuan. As the earliest e-commerce listed company in China and the second strongest B2B service enterprise, HC Group gradually moved its headquarters from Shenzhen to Huizhou to build a new generation of information technology industry cluster.

　　At present, the 8.35-square-kilometer southern Tangheng area under planning and construction in Daya Bay Emerging Industrial Park will focus on "intelligence, digitalization and headquarters" and strive to become an emerging smart park with integration, innovation, intelligent collaboration and green security. Daya Bay will accelerate the accurate investment promotion of the related industrial chain in the first development zone of Tangheng District, and introduce a number of related scientific and technological innovation projects in industrial chains such as 5G, chip packaging, artificial intelligence and blockchain.

　　"We will actively participate in the construction of the industrial value chain for the benefit sharing of Shenzhen metropolitan area urban agglomeration, and further enhance the industrial carrying capacity of the park." Ke Weixiong introduced that it will promote the optimization, adjustment, upgrading and upgrading of emerging industrial parks, gradually form a modern industrial system led by innovation, at the same time enhance the industrial undertaking capacity, deepen cooperation with "dual-zone" advantageous enterprises, and promote the deep integration of the Internet, big data, artificial intelligence and the real economy.

　　"When we first arrived, there was only one way for Daya Bay Emerging Industrial Park. Now, our project is surrounded by other projects, and the park is developing with each passing day. " Hou Feng, assistant general manager of Huanrong Electronics (Huizhou) Co., Ltd., deeply felt the changes in the park and believed that it would definitely become a gathering place for high-tech industries in the near future.

　　In June, 2020, the Universal Scientific Industrial Co.，Ltd. project started in Daya Bay Emerging Industrial Park, with a total investment of 1.35 billion yuan from Universal Scientific Industrial Co.，Ltd. Co., Ltd., the top 20 electronic design and manufacturing service providers in the world, which will build the company’s largest production base in South China. The first phase of the project has been put into trial production. The environment of the park is constantly optimized, which makes enterprises more confident. The second phase of the project is planned to start in June next year.

　　We are committed to building an emerging smart park that is innovative, intelligent, collaborative, green and safe. Daya Bay Development Zone has compiled the Industrial Development Plan of Daya Bay Emerging Industrial Park with high standards, and set up special classes for industrial planning, investment promotion, transportation infrastructure construction, land acquisition and acquisition of idle and inefficient industrial plants in emerging industrial parks to promote all key tasks in the park as a whole.

　　In recent years, Daya Bay Development Zone has made efforts to fill the shortcomings, speed up cooperation in infrastructure construction, upgrade the benchmark in urban construction, and continuously improve the supporting facilities of transportation, commerce and municipal administration in the park, giving settled enterprises a "reassurance". In 2021, the industrial park implemented 15 supporting infrastructure projects, with a total investment of 2.7 billion yuan. In that year, the investment was 980 million yuan, 100.2% of the annual plan was completed.

　　Melt deep into the bay, traffic first. Longhai Road, Longshan Road, Xinhe Avenue, Jinhui Road … Industrial avenues have been completed one after another, and cross-city bus lines have been increasing. Daya Bay Emerging Industrial Park and Shenzhen have achieved traffic interoperability, and more and more cross-city office workers have come. "In the next step, we will strengthen the interconnection of transportation infrastructure and strengthen the connection with Shenzhen Passenger Dedicated Line, subway and expressway planning." The relevant person in charge of Daya Bay District said.

　　Melt deep into the bay and support talents. In order to build an innovative ecological policy system, Daya Bay District will improve the innovation and entrepreneurship policy system for Shenzhen, create a regional innovation policy environment conducive to attracting innovative resources and stimulating innovation vitality, implement the new talent policy and supporting policies for incubators, and attract more talents from Shenzhen metropolitan area to settle down.

　　"We will also reform and improve the platform management system of emerging industrial parks and explore the establishment of a benefit-sharing mechanism for cross-regional cooperation in building parks and projects." Ke Weixiong said that Daya Bay District will take the lead in researching, transplanting, replicating and popularizing the experience of advanced parks in Shenzhen metropolitan area, and strengthen the soft docking of rules and mechanisms.

　　On the evening of June 8, a "closed-loop step-by-step residential measures were carried out in all districts and counties of the city, and nucleic acid detection was carried out once or twice in 48 hours … … The positive cell was isolated for 2+14 days, and the message that the positive cell was closely connected with 2+12 "was spread in the circle group. There are also rumors that "when carpet screening is implemented in Shanghai, every residence will be closed for 48 hours, and the second nucleic acid test will be done. If it is positive, it will be closed for 12 days", and a list of key areas of the community will be closed at 12 o’clock tonight is attached. Shanghai rumor platform received many messages from netizens, hoping to verify the authenticity.

　　In response to this rumor, the Office of the Leading Group for Epidemic Prevention and Control in COVID-19, Shanghai (hereinafter referred to as "the Municipal Office for Prevention and Control") replied that the online rumor that "closed-loop measures of stepped communities are being carried out one after another in all districts and counties of the city", "carpet screening will be implemented in Shanghai" and "List of key areas of communities to be closed at 12 o’clock tonight" are all rumors.

　　When the Shanghai rumor platform was verified, it was found that these so-called notices were actually "old news". Among them, the "stepped closed-loop management measures" appeared verbatim in some self-media articles in March this year. The statement that "Shanghai will carry out carpet screening" and "List of key areas of residential areas to be closed at 12 o’clock tonight" were not official documents after traceability investigation by relevant departments. They were spread on the Internet in April this year. In fact, some netizens took the initiative to point out that the list is rough and there are other words, such as writing Pudong Beicai as "Northern Cuisine", which is not credible.

　　However, the Shanghai rumor platform also noticed that recently, some towns and towns in Shanghai have indeed issued nucleic acid screening or temporary control notices, including Nanjing West Road Street in Jing ‘an District, Hunan Road Street in Xuhui District, Ruijin Second Road Street in Huangpu District, etc. Temporary control is implemented, and all personnel in the relevant areas need to stay indoors and conduct nucleic acid testing once a day. After learning from the local departments, the above measures were formulated in different regions according to the development of the local epidemic situation, and they were not part of the city-wide unified arrangement, nor were they the so-called "Huangpu, Xuhui and Jing’ an sealed 7+7 together" as interpreted by some netizens.

　　At present, Shanghai is gradually returning to normal production and living order. With the acceleration of the resumption of work and production, the turnover of personnel is frequent, and the risk of epidemic rebound still exists. According to the development and trend of epidemic prevention and control, Shanghai will dynamically adjust the corresponding prevention and control measures. I hope that the general public will continue to give understanding and cooperation to jointly protect the hard-won anti-epidemic achievements.