Country Garden was petitioned for liquidation and bankruptcy was imminent.

Country Garden objected to the liquidation petition, and the company was finally liquidated.

On February 28, 2024, Country Garden announced that the company was informed that EverLimited filed a liquidation petition against the company in the High Court of the Hong Kong Special Administrative Region on February 27, concerning the unpaid term loan with a principal of about HK$ 1.6 billion and accrued interest between the petitioner and the company.

On October 10, 2023, Jiantao Group announced that Country Garden failed to repay the money according to the financing agreement, and the lender issued a statutory demand for repayment to Country Garden, demanding repayment of some due payables. As of October 10, 2023, the outstanding principal amount of Country Garden was still HK$ 1.598 billion.

In this regard, Country Garden said that the debt amount of the company involved in Jiantao Group accounts for a very low proportion of the overall interest-bearing liabilities abroad, and the radical action of a single creditor will not have a significant impact on the company’s security, normal operation and overall restructuring of overseas debts. The company resolutely opposes the petition for liquidation, and will seek legal advice, take all necessary actions, and actively and properly defend with the consulting team.

Country Garden also said that at present, all the operations of the company are normal, and it will continue to focus on ensuring delivery and operation, and protect the rights and interests of all stakeholders, including house owners, creditors, investors and employees, to the greatest extent. The presentation of the petition does not mean that the petitioner can successfully liquidate the company. On the date of announcement, the High Court did not issue a liquidation order to liquidate the company. The High Court has set the first hearing date of the petition as May 17, 2024.

Regarding the restructuring of overseas debts, Country Garden said that since it was announced that it could not repay all overseas debts as scheduled, the company has hired financial and legal consultants to assist in evaluating the capital structure and liquidity of the Group and formulating an overall solution. At present, an effective communication mechanism has been established with the representative groups of major overseas creditor groups, and the overall restructuring of overseas debt is being actively and orderly promoted.

　　The reporter learned from the medical insurance department of Lianyungang City that according to the spirit of relevant national and provincial documents, in accordance with the overall plan of "Class B tube" and the requirements of "protecting health and preventing serious illness", Lianyungang City quickly optimized and implemented relevant medical security policies, and implemented "Class B tube" from the date of new coronavirus infection, and implemented it first until March 31, 2023.

　　The hospitalization expenses are all included in the comprehensive security.

　　Make clear the payment policy of hospitalization medical insurance in COVID-19. Novel coronavirus infected patients in all medical institutions, in line with the health department to develop novel coronavirus infection treatment program of hospitalization medical expenses, in the basic medical insurance, serious illness insurance, medical assistance and other payment in accordance with the provisions, the personal burden of part of the financial subsidies.

　　Outpatient reimbursement of primary medical institutions is 75%

　　To clarify the reimbursement ratio of special outpatient support in COVID-19. Cooperate to promote the implementation of graded diagnosis and treatment, guide patients to seek medical treatment at the grassroots level, and ensure stable and orderly medical services. For outpatient and emergency expenses of patients with novel coronavirus infection and suspected symptoms in designated medical institutions (secondary and below medical institutions), there is no deductible line and reimbursement limit for medical insurance fund payment, and the proportion of basic medical insurance fund payment is 75%.

　　It is understood that this policy will increase the support of medical insurance to primary medical institutions (secondary and below medical institutions) in rural areas and urban communities, so as to guide patients to primary medical treatment and promote the implementation of graded diagnosis and treatment. If the outpatient and emergency expenses of novel coronavirus infection treatment for insured patients in other medical institutions occur, they shall be implemented according to the existing outpatient security policy.

　　Non-designated medical institutions are temporarily included in the management of medical insurance settlement agreement according to regulations.

　　Non-designated medical institutions are temporarily included in the management of medical insurance settlement agreements. Open a green channel for non-designated medical institutions with the ability to accept infected patients in Covid-19, and sign the Temporary Special Agreement on Medical Insurance Expense Settlement of Medical Institutions with the requirements of medical insurance agreement management with non-designated medical institutions in accordance with the requirements of medical insurance agreement management, and incorporate it into the management of medical insurance settlement agreement according to regulations.

　　The temporary special agreement is valid from the date of signing to March 31st; After the expiration, if it is voluntarily included in the fixed-point management of basic medical insurance, it is necessary to re-submit an application for agreement management to the local medical insurance department and accept the assessment according to the regulations.

　　The first consultation of "internet plus" medical service is included in the medical insurance payment.

　　In view of novel coronavirus’s open Internet first-visit service, medical insurance mobile payment and settlement services are provided for patients who have symptoms related to novel coronavirus infection and meet the Guidelines for Home Treatment of Covid-19 Infected Persons according to regulations. The municipal medical insurance department provides support according to the principle of online and offline consistency, and the price policy and reimbursement standard of Internet first-visit medical services are consistent with offline. The follow-up service for infection-related symptoms in novel coronavirus is still implemented according to the existing reimbursement policy for Internet follow-up.

　　Do a good job in the settlement of expenses for patients with novel coronavirus infection in different places

　　The hospitalization, outpatient and emergency expenses of infected patients in novel coronavirus in networked hospitals with conditions in different places are uniformly included in the networked direct settlement. Temporarily do not have the conditions, the insured patients can hold the relevant outpatient bills to the insured medical insurance agencies to apply for manual reimbursement, unified implementation of the insured novel coronavirus infection and suspected symptoms of patients with outpatient and emergency special security policy. The medical expenses incurred by the hospitalization expenses of infected patients in different places in novel coronavirus will continue to implement the national inter-provincial liquidation policy, and the personal burden will be settled by the financial funds of the medical treatment places.

　　Diplomacy is no small matter. Some seemingly casual details often reveal meaningful signals.

　　Just now, in the Oval Office, US President Trump met with Liu He, Vice Premier of the People’s Republic of China, the special envoy of the Supreme Leader. The meeting lasted 40 minutes. According to the subsequent release of Xinhua News Agency, Trump also emphasized to Liu He:I highly cherish the good working relationship and personal friendship with the Chairman of the Supreme Leader.

　　Trump, the chief correspondent of Twitter in the White House, also quickly posted relevant information on Twitter, saying that he had talked with Liu He about trade issues. In the photo, Trump with a red tie stood on the right and Liu He with a blue tie stood on the left. They shook hands and smiled.

　　Sino-US trade negotiations are still going on, but during the talks, Trump suddenly met Liu He at the White House, and the information conveyed should be quite rich, at least these three clear signals:

　　1. There have been subtle changes in the attitude of the United States.

　　The last time Liu He visited Washington, not long ago, US Treasury Secretary Mnuchin led a delegation to Beijing for consultations, but the top leaders of the two countries did not come forward to meet. But this time, Trump not only met with Liu He, but also smiled brilliantly.In addition to Mnuchin and other US ministers, accompanied by US Vice President Burns. The President and Vice President of the United States met with Liu He, a vice-national.It can also be seen that the US attaches great importance to the China delegation.

　　In addition, in the Xinhua News Agency report, the first thing Trump said to Liu He was,"It is very important for the United States and China to maintain good cooperative relations in the economic and trade field." Please note that this is "very important".Since it is very important, the United States should also be soberly aware that once it derails, it will shake the earth.

　　Second, China and the United States have differences, but both want to solve them properly.

　　According to Xinhua News Agency, Trump said to Liu He:"I hope that the economic teams of the two countries will work together to actively solve the problems existing in the economic and trade relations between the two sides."Liu Heze said:"China is willing to work with the United States to properly handle and solve economic and trade issues of mutual concern on the basis of equality and mutual benefit, and ensure that economic and trade cooperation will continue to be the ballast stone and propeller of Sino-US relations."

　　There are indeed big differences between the two sides. What should we do? Please note that the Chinese word is "properly handled" and Trump’s word is "actively resolved". There are subtle differences in words, but their attitudes are basically the same. In other words, both sides believe that these differences should not be allowed to affect the relations between the two countries, which creates better conditions for the final success of the negotiations. Of course, China also has principles: on the basis of equality and mutual benefit.

　　Third, there is huge space for future cooperation between China and the United States.

　　During the meeting, Trump also said this to Liu He:The United States and China should focus on strengthening trade and investment cooperation in the fields of energy and manufacturing, expanding agricultural products trade and market access, and strengthening cooperation in intellectual property protection to bring more practical benefits to the two peoples.

　　This should be the key cooperation area listed by the United States.These are all businesses, and China really may not suffer.It must be noted that in these areas, the United States has great advantages, and China’s appropriate increase in some imports is conducive to meeting people’s needs for a better life and is more conducive to the formation of a domestic competitive market. For example, energy is the blood of the economy, and China needs to import a lot of energy to develop; China needs blue sky, and natural gas is in short supply. In this regard, the United States can make more contributions. Of course, China’s energy exploitation technology should also catch up quickly.

　　In the previous article, bullpiano said,The trade war between China and the United States seems to be on the verge of exploding, but from the perspective of the ultimate win-win situation of harmony and wealth, it is just a fierce bargaining before larger-scale cooperation.

　　For the delegation of China, this is really a heavy responsibility. We must defend China’s legitimate rights and core interests, and we must defend the multilateral free trade system and global free trade.

　　Because in the process of consultation, there is no lack of wild speculations. Some western media also broadcast the so-called news that China made substantial concessions and accepted the US deficit reduction of $200 billion.

　　However, people familiar with the matter made it clear that this is false and purely misunderstood.

　　According to the interpretation of relevant people:

　　1. It is absolutely impossible for the Chinese team to negotiate under the conditions set by the US. This point has long been made public in the last round of Beijing consultations.

　　2. Some of China’s concerns, such as the ZTE incident, have been hinted by the relevant US parties in Twitter a few days ago; In addition, both sides have made progress in expanding the export of chips and high-tech products to China in the United States and relaxing energy exports to China. The final result of this transaction is worth looking forward to. Some people worry that China will make unilateral concessions, which is unnecessary.

　　3. The final result of the negotiations will come out after a while, and the so-called rumors of China’s concessions will be broken by then!

　　However, this is still a bitter battle.

　　According to informed sources,Just a few hours before Trump met with Liu He, the two sides still refused to give in to each other on the focus issue, and the negotiations were once deadlocked.Trump’s sudden meeting and the smiling handshake between the two sides undoubtedly put an end to the hard negotiation of this day.

　　Negotiations will continue and the game is still going on. Strive for the best results and prepare for the worst.Tomorrow is a crucial day!(Author Niu Qinqin)

CCTV News:Since the beginning of this year, China has continued to promote large-scale equipment renewal and trade-in of consumer goods. The reporter learned from the Ministry of Commerce that 18 departments including the Ministry of Commerce continued to expand the policy portfolio. Various localities have also introduced detailed measures to promote the trade-in of consumer goods.

Driven by the policy, the growth of key retail products is improving. Among them, the national retail sales of passenger cars in May was about 1.685 million, an increase of about 10% from the previous month.

In a car 4S shop in Chongqing High-tech Zone, Ms. Zhu bought a new energy car, and she submitted the old car scrapping procedures, new car purchase information and bank card information simultaneously on the mobile phone applet. In less than a week, Ms. Zhu received a subsidy of 10,000 yuan for trade-in.

Recently, the Ministry of Finance issued 6.44 billion yuan of financial discount and bonus funds in 2024, which was used for the pre-allocation of financial subsidy funds for the automobile trade-in center this year. While preferential policies bring "real money and silver" to consumers, many automobile sales companies have also superimposed concessions such as purchase tax reduction and exemption, insurance premium concessions, and coupons subsidies to increase profits. The reporter visited automobile sales stores in several provinces and cities, and the sales volume of many stores increased one month after the implementation of the New Deal.

At present, the Ministry of Commerce has developed and built a national unified information service platform for automobile trade-in to facilitate people to apply for subsidies for automobile scrapping and renewal. Consumers can search for "car trade-in" and submit applications on small programs of WeChat, Alipay, Tik Tok and China Unionpay Quick Pass.

Accelerated release of consumer demand for household appliances

Not only in the automobile field, but also in various places. During a recent visit to Hubei and Sichuan, the reporter learned that local governments, home appliance companies and sales platforms have launched various forms of trade-in activities.

Since the summer, the demand for cool household appliances has been increasing. In a home appliance store in Wuhan, Hubei Province, customers who come to consult the trade-in policy are in an endless stream. Recently, Wuhan launched two rounds of green smart home appliances trade-in subsidy vouchers, plus the "618" preferential policy for merchants from late May, so that consumers can get hundreds or even thousands of yuan.

In order to make consumers "willing to change" and "convenient to change", many places have established consumption scenes that are easier to get rid of the old and more satisfactory to replace the new. For example, Mianyang, Sichuan Province has developed the "Mianyi Bu" WeChat applet, and consumers can apply for subsidies by uploading information online.

Liaocheng, Shandong Province launched the "Hui Cycle" applet. Consumers only need to input the brand model, service life and other information of household appliances, and the system will automatically quote. After the old collection is completed, a "renewal voucher" will be automatically put into the consumer’s account, and the purchase price will be directly deducted when purchasing a new machine.

The latest data from the Ministry of Commerce show that 1-mdash; In May, the trade-in sales of home appliances in major e-commerce platforms increased by 81.8% year-on-year, and the effect of the trade-in policy of home appliances has initially appeared.

Intelligent home improvement kitchen and bathroom is becoming a new trend.

Home improvement kitchen and bathroom "rejuvenation" is also an important aspect of consumer goods trade-in this year. At present, many merchants provide consumers with personalized home improvement and kitchen and bathroom renovation programs, focusing on promoting intelligent and aging-suitable product updates and upgrades.

These days, Mr. Lin, a citizen of Shenzhen, is renovating the old kitchen at home. I heard that there is a kitchen and bathroom renovation business in the shopping mall, and he came to consult specially.

Mr. Lin, a citizen of Shenzhen, said: "My wife wants to make some desserts for children in the future, and needs to increase the space of the oven. The pipeline under the pool is aging, so I want to come here to solve these problems."

In response to Mr. Lin’s needs, the merchant provided him with a one-to-one personalized customized design, and the installation time only took two days at most, which did not affect the normal life of his family, and also helped him replace new home appliances through the trade-in activity.

In the interview, the reporter found that intelligent products have become the "toon" of home appliance stores. In Foshan, Guangdong, citizen Liu Qiu is going to replace the kitchen appliances that have been used for ten years in one breath and enjoy the "smart kitchen". The merchant has worked out an overall replacement preferential scheme for her, which saves more than 800 yuan after accounting, and also provides free door-to-door disassembly service.

The "rejuvenation" of home improvement kitchen and bathroom can not only improve the home environment, but also provide protection for home safety. Many local policies put forward that it is necessary to promote aging products such as home health monitoring equipment, and support business entities in decoration and other fields to expand the aging transformation business at home, so as to make home life more beautiful and convenient.

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According to the latest report released by Jibang Consulting, both iPhone 16 Pro and iPhone 16 Pro Max are equipped with quadruple reflecting prisms and support 5x optical zoom function. This feature has brought great convenience to users, because in the previous iPhone 15 Pro series, only the large-screen version of Pro Max supported this function. And this year there will be no more problems. It is worth mentioning that, …

　　Cctv newsAt the regular online press conference held by the Ministry of Commerce today (26th), the relevant person in charge of the Ministry of Commerce said that the impact of the COVID-19 epidemic on China’s consumption is short-term and controllable, and the epidemic will not change the development trend of China’s consumption.

　　The Ministry of Commerce said that after the outbreak, residents’ going out sharply decreased, and the consumer market was greatly affected. At the same time, China’s consumer market has also shown strong resilience, vitality and new growth points. Rigid consumption has increased steadily, new consumption hotspots have been accelerated, and the space for upgrading consumption has been continuously expanded. 1— In February, the retail sales of food and beverages of units above designated size increased by 9.7% and 3.1% respectively year-on-year, and the online retail sales of physical goods increased by 3% against the trend.

　　Recently, as the situation of epidemic prevention and control continues to improve, enterprises have resumed their business and the market sales have bottomed out. According to a survey conducted by the Ministry of Commerce, as of March 22nd, the average rate of resumption of work in large-scale agricultural products wholesale markets reached 97%, in large supermarkets 96%, in farmers’ markets (vegetable markets) 94% and in department stores (shopping centers) 90%.

　　Life services such as catering, accommodation and housekeeping are more obviously affected by the epidemic. Statistics of National Bureau of Statistics, 1— In February, catering revenue decreased by 43.1% year-on-year. According to the monitoring of the Ministry of Commerce, the operating income of accommodation, housekeeping and other industries decreased by more than 75% year-on-year in February.

　　Recently, with the steady progress of life service enterprises’ resumption of work, life service consumption has gradually recovered. According to the monitoring of the Ministry of Commerce, up to now, the return to work rates of catering, accommodation and domestic enterprises have reached about 80%, 60% and 40% respectively; The recovery of service consumption, such as catering, is also accelerating. On March 25th, the proportion of operating income of 3,000 catering stores contacted by the Ministry of Commerce in the same period last year rose by about 10 percentage points, which was more than 30 percentage points higher than the lowest point in February.

　　According to the Ministry of Commerce, with the further recovery of social production and living order, a series of policies and measures introduced by the state and local governments to promote consumption compensation and release have gradually taken effect, and the consumer market will further rebound steadily in the later period. In some areas, some rigid consumption has been delayed by the epidemic, and will be replenished after the epidemic, so compensatory consumption will occur.

The issues of VAT collection and management, such as input tax deduction for domestic passenger transport services, are hereby announced as follows:

I. Input tax deduction for domestic passenger transport services

(1) The "domestic passenger transport service" as mentioned in Article 6 of the Announcement of the General Administration of Customs of the Ministry of Finance on Deepening the Reform of Value-added Tax (Announcement No.39 of the General Administration of Customs of the Ministry of Finance, 2019) is limited to employees who have signed labor contracts with their own units, and domestic passenger transport services that occur to employees who are dispatched by labor services accepted by their own units as employers.

(2) If a taxpayer purchases domestic passenger transport services with the tax amount indicated on the obtained VAT electronic ordinary invoice as the input tax amount, the buyer’s name, taxpayer identification number and other information indicated on the VAT electronic ordinary invoice shall be consistent with the taxpayer who actually deducts the tax, otherwise it will not be deducted.

(3) The input tax amount of domestic passenger transport services that taxpayers are allowed to deduct refers to the value-added tax amount actually incurred by taxpayers on or after April 1, 2019, and indicated in or calculated on the basis of legal and valid value-added tax deduction certificates. If the VAT special invoice or VAT electronic ordinary invoice is used as the VAT deduction voucher, it shall be the VAT special invoice or VAT electronic ordinary invoice issued on or after April 1, 2019.

Second, about the addition and deduction

(1) Announcement of the General Administration of Customs of the Ministry of Finance on Deepening the Reform of Value-added Tax (Announcement No.39 of the General Administration of Customs of the Ministry of Finance, 2019) Article 7 applies the so-called "sales" to the policy of adding and deducting, including sales declared by tax, sales checked and supplemented by tax, and sales adjusted by tax assessment. Among them, the sales amount of tax declaration includes the sales amount of general tax method, the sales amount of simple tax method, the sales amount of tax exemption, the sales amount of invoice issued by the tax authorities, and the export sales amount of exemption, credit and refund, that is, the sales amount of the project that is refunded immediately after collection.

Check, make up sales and tax assessment adjust sales, which are included in the check, make up or assess and adjust the current sales, and determine that the policy of adding and deducting is applicable; If the policy of collecting the difference in value-added tax is applicable, the policy of adding and deducting shall be determined based on the sales after the difference.

(2) For taxpayers established before March 31, 2019, and whose sales from April 2018 to March 2019 were all zero, the policy of adding and deducting shall be determined based on the sales for three consecutive months from the month when the sales were first generated.

Taxpayers established after April 1, 2019, and whose sales for three months from the date of establishment are zero, will be determined to apply the add-and-subtract policy based on the sales for three consecutive months from the month when sales are first generated.

(3) With the approval of the Ministry of Finance and the State Taxation Administration of The People’s Republic of China or its authorized financial and tax authorities, the head office and its branches that implement consolidated payment of value-added tax shall determine that the head office and its branches shall apply the policy of adding and deducting based on the total sales of the head office and its branches at the same level.

Three, about some advanced manufacturing value-added tax refund at the end of the period.

Since June 1, 2019, taxpayers who meet the requirements of the Announcement of the Ministry of Finance and the State Administration of Taxation on Defining the Tax Refund Policies for Some Advanced Manufacturing Industries at the End of VAT (Announcement No.84 of the Ministry of Finance and the State Administration of Taxation in 2019) should apply for the refund of incremental tax credits, and should handle the relevant tax refund business in accordance with the Announcement of State Taxation Administration of The People’s Republic of China on Handling Tax Refund for Tax Credits at the End of VAT (State Taxation Administration of The People’s Republic of China Announcement No.20 of 2019). The Application Form for Tax Refund (Refund) (State Taxation Administration of The People’s Republic of China Announcement No.20 of 2019) was revised and re-released (Annex 1).

Four, the application of tax exemption policy for small-scale taxpayers whose operating period is less than one tax period.

Since January 1, 2019, small-scale VAT taxpayers with a tax payment period of one quarter are exempted from VAT if the actual operating period of the current period is less than one quarter due to the establishment or cancellation in the middle of the quarter, and the current sales amount does not exceed 300,000 yuan. Item (3) of Article 6 of the Announcement of State Taxation Administration of The People’s Republic of China on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (State Taxation Administration of The People’s Republic of China Announcement No.23 in 2016 and State Taxation Administration of The People’s Republic of China Announcement No.31 in 2018) shall be abolished at the same time.

V. Small-scale taxpayers in the cargo transportation industry apply for issuing special VAT invoices on their behalf.

Value-added tax taxpayers who apply for issuing special VAT invoices on behalf of small-scale taxpayers in the cargo transportation industry (State Taxation Administration of The People’s Republic of China Announcement No.55 of 2017, revised and issued by State Taxation Administration of The People’s Republic of China Announcement No.31 of 2018) and small-scale cargo transportation enterprises with Internet logistics platform stipulated in Notice of State Taxation Administration of The People’s Republic of China on Launching Pilot Work of Issuing Special VAT Invoices on behalf of Internet Logistics Platform Enterprises (Tax General Letter [2017] No.579) issue special VAT invoices on their behalf and handle related tax-related matters.

Providing road freight transport services (except those engaged in ordinary road freight transport business with ordinary freight vehicles of 4.5 tons or less), and obtaining the People’s Republic of China (PRC) Road Transport Business License and the People’s Republic of China (PRC) Road Transport Certificate; To provide inland river cargo transport services, it has obtained the Domestic Waterway Transport Business License and the Ship Transport Business License.

Six, on the transport space contracting and space exchange business applicable tax items.

(1) In the transportation space contracting business, the contracting party shall take the total price and extra-price fees charged by it to the contractor as sales, and pay value-added tax according to "transportation services". The contractor shall take the total price and other expenses charged by it from the shipper as the sales amount and pay the value-added tax according to the "transportation service".

Transport space contracting business means that the contractor signs a transport service contract with the shipper as a carrier, collects the freight and assumes the responsibility of the carrier, and then entrusts the employer to actually complete the relevant transport services by contracting other people’s transport space.

(2) In the business of exchanging transport spaces, both parties who exchange transport spaces take the total price and extra-price expenses confirmed by their respective exchange of transport spaces as sales, and pay value-added tax according to "transportation services".

Transport space interchange business refers to the business activities in which taxpayers sign a transport agreement and use each other’s transport space to complete related transport services in their respective transport business as carriers.

Seven, about the construction service subcontract difference deduction.

Subcontract payments allowed to be deducted from the total price and out-of-pocket expenses obtained by taxpayers for providing construction services refer to the total price and out-of-pocket expenses paid to subcontractors.

Eight, on the cancellation of construction services simple tax items for the record.

If the general taxpayer providing construction services applies or chooses to apply the simple tax calculation method according to the regulations, the filing system will no longer be implemented. The following certification materials do not need to be submitted to the tax authorities, but are kept for future reference:

(a) to provide construction services for old construction projects, and to retain the building construction permits or the construction project contract;

(two) the construction services provided for the project provided by Party A and the construction services provided by the contractor shall be retained in the construction project contract.

Nine, on the reclamation of real estate projects for simple taxation.

Real estate projects that ordinary taxpayers in real estate development enterprises have acquired land by reclamation and developed, and the commencement date of reclamation indicated in the reclamation project "building construction permits" or the construction project contract is before April 30, 2016, which belongs to old real estate projects. You can choose to apply the simple taxation method to calculate and pay VAT at the rate of 5%.

X. Determination of the purchase price of restricted shares

(1) When a taxpayer transfers the restricted shares formed by the initial public offering and listing due to the simultaneous implementation of the share-trading reform and major asset restructuring, as well as the stock transfer and conversion arising from the above-mentioned shares from the first day of listing to the lifting of the ban, the opening price of the listed company’s shares on the first day of listing is taken as the purchase price, and the value-added tax is paid according to the "transfer of financial commodities".

(II) If a listed company suspends trading for many times due to the implementation of major asset restructuring, the "stock suspension" as mentioned in Item (3) of Article 5 of the Announcement of State Taxation Administration of The People’s Republic of China on Several Issues Concerning the Collection and Management of the Pilot Project of the Reform of Business Tax (State Taxation Administration of The People’s Republic of China Announcement No.53 in 2016 and State Taxation Administration of The People’s Republic of China Announcement No.31 in 2018) refers to the last suspension before the China Securities Regulatory Commission makes a decision on approving the application for major asset restructuring of listed companies.

Eleven, about the insurance service input tax deduction.

(1) If a taxpayer providing insurance services assumes the motor vehicle insurance liability by paying in kind, the input tax amount of the vehicle repair services purchased by itself from the vehicle repair service provider can be deducted from the output tax amount of the insurance company according to the regulations.

(2) If the taxpayer providing insurance services assumes the motor vehicle insurance liability by cash payment, the compensation payable to the insured shall be paid directly to the vehicle repair service provider, which does not belong to the vehicle repair service purchased by the insurance company, and the input tax shall not be deducted from the output tax of the insurance company.

(3) Other property insurance services provided by taxpayers shall be governed by the above provisions.

Twelve, about the application of catering service tax items

Taxpayers make food on the spot and sell it directly to consumers, and pay VAT according to "catering service".

XIII. On Issuing the Invoice of the Original Applicable Tax Rate

(1) Since September 20, 2019, if taxpayers need to issue blue-ink invoices with tax rates of 17%, 16%, 11% and 10% through the VAT invoice management system, they should submit the Letter of Commitment for Issuing Invoices with Original Applicable Tax Rates (Annex 2) to the competent tax authorities for temporary invoicing authority. The validity period of the temporary invoicing authority is 24 hours, and the taxpayer shall issue an invoice with the original applicable tax rate within the prescribed time limit for obtaining the temporary invoicing authority.

(two) the taxpayer shall keep the transaction contract, the red-ink invoice, the receipt of the payment certificate and other related materials for inspection.

(3) If the taxpayer fails to issue the invoice of the original applicable tax rate as required, the competent tax authorities shall handle it in accordance with the existing relevant regulations.

Fourteen, about the implementation time of this announcement.

Articles 1 and 2 of this announcement shall come into force as of the date of promulgation, and Articles 5 to 12 of this announcement shall come into force as of October 1, 2019. Matters that have not been dealt with before shall be implemented in accordance with this announcement, and matters that have been dealt with shall not be adjusted. Measures for the Administration of Small-scale Taxpayers in the Freight Transport Industry Applying for Special VAT Invoices (State Taxation Administration of The People’s Republic of China Announcement No.55, 2017), State Taxation Administration of The People’s Republic of China Announcement No.31 of 2018 was revised and released) Item (2) of Article 2, Notice of State Taxation Administration of The People’s Republic of China on Launching the Pilot Work of Issuing Special VAT Invoices on behalf of Internet Logistics Platform Enterprises (Tax General Letter [2017] No.579) Item (2) of Article 1, Announcement of State Taxation Administration of The People’s Republic of China on Simplifying the Filing of Simple Taxation Method for Construction Services (State Taxation Administration of The People’s Republic of China Announcement No.43 of 2017, State Taxation Administration of The People’s Republic of China)

It is hereby announced.

Attachment: 1. Tax Refund (Credit) Application Form

　 　 　 2. Letter of Commitment for Issuing the Invoice of the Original Applicable Tax Rate

State Administration of Taxation (SAT)

September 16, 2019

On the east route of South-to-North Water Transfer Project, the Yangtze River flows out of Yangzhou all the way north, and runs north Jiangsu and Jidong. This year, the annual water transfer work was started. Over the past four years, more than 10 billion cubic meters of "South-to-North Water Transfer Project" has become the guarantee water for life, the life-saving water for drought resistance and the ecological water for rivers and lakes. Who would have thought that it was not easy behind the gurgling clean stream.

The success or failure of water transfer on the eastern route lies in pollution control. Fifteen years ago, this was the goal that had been questioned: to make all the "soy sauce rivers" clear, to turn the inferior V water into III water, and to reduce the concentration of COD (chemical oxygen demand) to 20 mg/L. It has taken some developed countries decades and hundreds of years to control similar water problems. Can the South-to-North Water Transfer Project be realized in 10 years?

The eastern route has become an example of river basin management: from 2003 to 2013, the average concentration of COD decreased by more than 85%, the average concentration of ammonia nitrogen decreased by 92%, and the water quality compliance rate increased from 3% to 100%. The water is clear and the shore is green, which will promote the economic development and ecological protection along the route to a win-win situation.

Pollution control depends on determination: shut down with an iron fist and never let sewage enter the trunk line.

How difficult is it to control pollution on the eastern front? Nansi Lake, where water transfer must pass, is quite representative.

"It receives water from 32 counties in four provinces of Sulu, Henan and Anhui, and there are 53 main rivers entering the lake. The water systems intersect, and which river is not well managed will affect the water quality of the lake area." Ge Weiyan, inspector of the Environmental Protection Department of Shandong Province, said that in the 1990s, all the water in the basin was polluted, and the river water entering the lake was basically inferior to Class V, and Nansi Lake became a "dead lake" where fish and shrimp were extinct.

Such a water problem is precisely the development problem that is concentrated and highlighted at this stage. Along the eastern route, after years of rapid industrialization and urbanization, the water ecology is red and the water environment is difficult to carry. Some people worry that the South-to-North Water Transfer Project will become a sewage transfer project.

"The key to pollution control depends on determination, and there must be the spirit of a strong man breaking his wrist. The CPC Central Committee and the State Council attached great importance to this and clearly put forward the principle of "three firsts and three afters" in the South-to-North Water Diversion Project, that is, saving water first, transferring water first, polluting water first, using water first, and never letting sewage go north. " The main responsible comrades of the State Council South-to-North Water Diversion Office said.

Top design. The pollution control planning and supplementary planning of the Eastern Route Project have been implemented one after another. Through structural adjustment, sewage treatment, sewage interception and diversion, ecological restoration and other projects, an integrated pollution control system has been established to ensure the sustainable delivery of clean water from one canal to the north.

"Ensuring Class III water quality" has become a hard lever for local governments. Jiangsu, Shandong along the iron fist choking pollution, launched a tough battle against pollution.

"A traditional paper mill can stain a river." Liu Yunting, deputy director of the Environmental Protection Bureau of Jining City, Shandong Province, said that more than 10 years ago, there were more than 700 paper mills in the province, and the sewage discharge accounted for more than 70% of the total. Say "no" to highly polluting paper-making enterprises, Shandong has formulated the first drainage standard in the country, in which COD discharge standard is 6 times stricter than the national standard, and ammonia nitrogen discharge is 7 times stricter than the national standard, and the "privilege" of industrial sewage discharge is cancelled, which forces industrial transformation.

The paper industry is just a microcosm. In Jining, 68 enterprises are listed as key governance targets. Nine cities along Shandong Province refused to approve and delayed the approval of more than 510 enterprises with high energy consumption and high pollution, involving an investment of nearly 19 billion yuan. All the 378 sewage outlets supervised by the provincial government have been rectified.

In Jiangsu, we have vigorously implemented clean-up and diversion, water conservation and emission reduction, and a number of deepening pollution control projects have landed. Environmental accountability and one-vote veto were implemented, and more than 800 chemical enterprises were shut down along the route. Control non-point source pollution, and set up prohibited areas, restricted areas and concentrated areas for aquaculture. Li Songbai, assistant general manager of East Jiangsu Water Source Company, said: "The water quality is up to standard, which is the bottom line that must be kept."

Interception of sewage with one hand and finding a "way out" for sewage with the other. At least one sewage treatment plant and one garbage treatment plant will be built in each county along the water transfer. Since the Twelfth Five-Year Plan, 107 new sewage treatment plants have been built along Shandong, with an annual treatment capacity of 1.55 billion tons.

Pollution control on the eastern route continued to advance, the total amount of sewage discharged dropped sharply, and rivers were reborn. The black and smelly Nansi Lake "came back to life" and returned to the level of the early 1980s, ranking among the national lakes with excellent water quality. Cui Xiubao, a villager in henan village, Jiangji, who lives near Weishan Lake, said: "Now the river has come back when I was a child, and the small whitebait and saury that have been extinct for many years have appeared again."

Mechanism of pollution control: pressure is transmitted layer by layer, and scientific pollution control is effective.

Pollution control on the eastern front is not an expedient measure. A long-term mechanism is needed to ensure the stability of water quality.

Who will control pollution? In 2003, the State Council South-to-North Water Diversion Office signed a letter of responsibility with Sulu provinces, and 14 cities along the route signed a written pledge with the governments of the two provinces to clarify the main body of responsibility, and the pressure was passed on layer by layer.

Along the water transfer line, the "river length system" and "section length system" were first implemented. The river chief is on duty, guarding the water and doing his duty. Xuzhou, Jiangsu Province changed the supervision of enterprises to the supervision of the government, realizing "the responsibility of the party and the government is the same, one post and two responsibilities, and dereliction of duty". Xu Dong, the mayor of Zhangji Town, tongshan district, said frankly: "There is pressure and motivation, and’ Kowloon’ can be twisted into a rope to protect the mother river." In Shandong, pollution control targets are directly linked to the assessment of cadres, and provincial leaders are the river chiefs of key lakes and reservoirs such as Nansi Lake and Dongping Lake, which are promoted from a high position.

How to control pollution? Innovative ecological governance model. Shandong put forward the strategy of "governance and protection" to tap the potential in all aspects. "Governance" means the whole process of pollution prevention and control, such as structural adjustment, clean production and terminal treatment. "Use" means the recycling of reclaimed water. The annual consumption of reclaimed water conservancy in the province reaches 800 million tons, which is equivalent to the water volume of eight large reservoirs. "Protection" means ecological protection and restoration, and building a large ecological belt along the river and lake.

Through returning farmland to wet land and returning fishing to the lake, Nansi Lake has reached 230,000 mu of constructed wetland with a daily water purification capacity of 500,000 tons. Hui Luo, deputy director of the South-to-North Water Diversion Construction and Management Bureau, said that the wetland is like a natural sewage treatment plant. After the tail water discharged by enterprises reaches the standard, it will be purified by the wetland, and the pollutant content will be reduced by half, so that the water quality entering the lake will meet the Class III requirements.

Hongze Lake, 750,000 mu of wetland in full of green, where rare birds dance. Li Songbai said: "Fishermen take a step forward, wetlands take a step back, and over-breeding once endangered the ecology. After years of returning to the lake and ecological restoration, it was in exchange for today’s harmonious situation between people and water. "

Explore the ecological compensation mechanism. Since 2010, Jiangsu Province has implemented regional compensation along the South-to-North Water Diversion Project, with "polluter pays, and the infringer compensates". The compensation funds are earmarked for water pollution control, ecological restoration and water environment monitoring capacity building. With the efforts of the government market, Shandong has explored charging for water conservation and sewage discharge by electricity, introduced third-party governance, and obtained the greatest benefits through government purchase of services.

With the guarantee of mechanism, pollution control on the eastern route has shifted from engineering management to comprehensive management, bringing greater benefits into play. In 2013, the bottom of Nansi Lake was cracked, and it was on the verge of crisis. At the critical moment, the East Line pumping station was running at full capacity, and the Yangtze River water flew 800 miles, bringing the long-term drought lake back to life. In response to the drought in northern Jiangsu in 2009, 5.3 billion cubic meters of water was transferred from Jiangdu to the arid area, and the water volume exceeded that of Hongze Lake, and more than 45 million mu of farmland was irrigated.

Concept of pollution control: active transformation, green development into people’s hearts

Eastern pollution control, will it affect development?

Practice has proved that protecting the ecological environment is also protecting productive forces. Adhering to the concept of green development and building a strong green engine can achieve a win-win situation for economic development and ecological improvement.

Set the city by water and accelerate the transformation. In the past five years, Xuzhou, an old industrial base, has carried out environmental credit evaluation for more than 1,800 enterprises, and the industrial structure has changed from heavy to light, and the level has changed from low to high, thus winning the golden business card of "one city with green hills and half a city with lakes". Jining, a coal city, takes the road of new industrialization. The advanced manufacturing industry exceeds the coal-fired power industry, and the high-tech industry accounts for more than 33% of the industry.

There is no "card" dead enterprise at the high threshold. After experiencing pains, Shandong paper industry achieved a green turn, the number of enterprises decreased by 65%, but the production capacity was 3.5 times that of the original, which was at the leading level in China. Quanlin Paper Company not only won more than 180 domestic and international patents, but also turned straw pulp papermaking into a high-tech industry, and built a branch factory in the United States by relying on advanced emission reduction technology.

A strong man breaks his wrist, freeing up environmental capacity in exchange for development space. All localities along the route seized opportunities and took the lead in transformation, and a number of emerging industries such as electronic information, new energy and new materials rose rapidly. According to preliminary statistics, the average annual growth rate of economic growth along the line is 14.02%, and the average annual industrial added value is 20.55%, which is higher than the provincial average.

Relying on mountains to eat, relying on water to eat. The water quality has improved, and Cui Xiubao by Weishan Lake has eaten ecological rice. "Now there are all kinds of fish, and you can earn one or two hundred yuan every day by opening a fisherman’s house." He said that the villagers in the surrounding villages engaged in ecological breeding and eco-tourism, with an annual per capita income of more than 20,000 yuan.

"The South-to-North Water Transfer Project not only transferred water, but also revitalized regional water resources." Hui Luo said that the Yangtze River water, the Yellow River water and the local water merged together to form a "T"-shaped water network in Qilu, which realized the optimal allocation of water resources, made up the original long-term ecological debt, returned the occupied agricultural water, and gradually restored the regional water ecology. In Jiping main canal, the Xiaoqing River with cross-flow of sewage reappeared through water resources dispatching. Residents along the Jinan River lamented: "Xiaohe River has finally changed back to Xiaoqing River!"

The East Route of South-to-North Water Transfer Project has not only become a water conveyance line to optimize the allocation of water resources, but also a development line to practice ecological civilization. (Reporter Zhao Yongping)

　　Cctv news (Reporter Li Wenliang): From 0: 00 to 24: 00 on October 25, Shandong Province reported 2 new confirmed cases, including 1 local case reported by Rizhao City, which was a returnee from other provinces; Qingdao reported a case of India’s import.

　　On the evening of October 25th, a patient with positive nucleic acid test was found in Wulian County. In the early morning of 26th, the patient was diagnosed as COVID-19 (common type) after consultation by the expert group. Patient Zhao Moumou, now living in the urban area of Wulian County, has carried out comprehensive investigation, tracking and control of Zhao’s secret connection, sub-secret connection and risk personnel. After the flow adjustment, its main activity track is:

　　On 15th, take the G2259 train from Rizhao West to Yinchuan, 15— On the 17th, the main venues for the event were Xingyuejia Hotel in Yinchuan, the noodle restaurant opposite the bridge on the right side of the hotel, the vicinity of Ximeidi construction site in Yandun Lane, jinfeng district, Jiuyi Hotel, Weijia Banquet in xingqing district, Xindelong Service Station and Ramen Restaurant in Traffic Logistics Park, and Longshanghong Private Cuisine.

　　On the 18th, take G2261 Yinchuan — Rizhao high-speed train, arrive at Rizhao West Station, get off and take Rizhao — Wulian 301 bus gets off at Hongfeng Building.

　　On the 19th, after reporting to the residential property at 8:00 in the morning, I drove to the rehabilitation hospital for nucleic acid test, and the result of nucleic acid test was negative, and then I went to Xiaochen vegetable shop to buy food.

　　20th — On the 25th, activities were mainly held in the vicinity of work units and residential quarters. The activities were held at the entrance of Hongning Central Primary School, Kangdu Pharmacy, Shancheng Chicken Shop, Jihou Market, Deli Supermarket, Madehong Department Store, Xiluoshan Shopping Mall, Shili Shuxiang Sales Office, Yuangong Road Calligraphy Workshop and Hope Art Education.

　　On the 25th, I went to the rehabilitation hospital by car, and then was referred to the fever clinic of the county people’s hospital. The nucleic acid test was positive. After consultation by the expert group, I was diagnosed as COVID-19 (ordinary type), and then I was transferred to the designated hospital in the city for isolation treatment.

　　The office of the leading group (headquarters) of Wulian County Committee for coordinating the prevention and control of epidemic situation and economic operation draws the attention of those who have recently overlapped with the space-time trajectory of the confirmed case, those who have been to or passed through medium-high risk areas, and those who are accompanied by others, to report their personal information to their units, communities (villages) and hotels at the first time, stay at home in isolation, and actively cooperate with the implementation of epidemic prevention and control measures such as nucleic acid detection, medical observation or health monitoring.

　　According to the work place and activity place of the confirmed case, Wulian County divides the relevant areas with certain transmission risk into control areas (south of Wenhua Road, west of Shandong Road, north of Tengfei Road and east of Hongning River), and implements "no people leaving the area, no gathering, and full-time nucleic acid detection"; The community where the confirmed cases are located and the surrounding areas with frequent activities are determined as sealed control areas (12 key areas, such as Wantong Hydraulic, Xuefu No.1 Community, Hongning Central Primary School, PICC P&C Company, Rehabilitation Hospital and Lianhuiyuan Community, are sealed control areas). At the same time, the "regional closure, staying at home and providing services to all employees" is implemented, and the nucleic acid detection of all employees is quickly started. In accordance with the requirements of "ensuring that all test results are taken out as soon as possible", the identified close-contact and sub-close-contact personnel will complete the nucleic acid test overnight and strictly implement home isolation.

Now, 26 cases that are not recognized as crimes or not handled as crimes as stipulated in relevant judicial interpretations and normative documents are summarized as follows for reference:

I. Crimes endangering drug safety

Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases Endangering Drug Safety (Gao Jian Fa Shi Zi [2022] No.1)

Article 18 It shall not be deemed as a crime to process or sell the above-mentioned drugs privately according to the traditional folk formula, and the quantity is not large, without causing harm to others or delaying diagnosis and treatment, or to produce, import and sell drugs with the nature of self-help and mutual assistance for profit.

If it is difficult to determine whether it belongs to the traditional folk formula, it shall be determined according to the identification opinions issued by the pharmaceutical supervisory and administrative departments at or above the municipal level or relevant departments, combined with other evidence.

Second, the crime of theft

Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Theft (Fa Shi [2013] No.8)

Article 8 Whoever steals the property of family members or close relatives and gains forgiveness may not be considered as a crime. Those who are investigated for criminal responsibility shall be lenient as appropriate.

Third, the crime of extortion

Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Extortion (Fa Shi [2013] No.10)

Article 6 Whoever extorts money or property from a close relative and gains forgiveness is generally not considered a crime; If it is found to be a crime, it shall be treated leniently as appropriate.

If the victim is at fault for the occurrence of extortion, according to the degree of the victim’s fault and other circumstances of the case, the perpetrator may be treated leniently as appropriate; If the circumstances are obvious, minor and harmless, it is not considered a crime.

Fourth, fraud crime

Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Specific Application of Laws in Handling Criminal Cases of Fraud (Fa Shi [2011] No.7)

Article 4 Whoever swindles the property of a close relative and the close relative understands it may generally not be treated as a crime.

If it is really necessary to investigate criminal responsibility for defrauding the property of close relatives, the specific treatment should also be lenient as appropriate.

V. Juvenile criminal offences

Interpretation of the Supreme People’s Court on Several Issues Concerning the Specific Application of Laws in the Trial of Juvenile Criminal Cases (Fa Shi [2006] No.1)

Article 6 A person who has reached the age of 14 but under the age of 16 occasionally has sex with a young girl, and if the circumstances are minor and have not caused serious consequences, it is not considered a crime.

Article 7 It is not considered a crime for a person who has reached the age of 14 and under the age of 16 to use slight violence or threats to extort a small amount of daily necessities, school supplies or money from other minors, without causing minor injuries to the victim or being afraid to go to school to study and live normally.

A person who has reached the age of 16 and under the age of 18 is generally not considered a crime if he has the circumstances specified in the preceding paragraph.

Article 9 A person who has reached the age of 16 and under the age of 18 has not committed theft for more than three times. Although the amount of theft has reached the standard of "large amount", he can truthfully confess all the theft facts and actively return the stolen goods after the incident, and under any of the following circumstances, it can be considered as "the circumstances are obviously minor and the harm is not great" and it is not considered a crime:

(1) Being deaf and dumb or blind;

(2) playing a secondary or auxiliary role in joint theft, or being coerced;

(3) Having other minor circumstances.

If a person who has reached the age of 16 but under the age of 18 attempts or stops stealing, it is not considered a crime.

If a person who has reached the age of 16 and under the age of 18 steals the property of his family or close relatives, or steals the property of other relatives, but the other relatives ask not to pursue it, it may not be treated as a crime.

Six, illegal manufacturing, trading,

Crime of transporting and storing dangerous substances

Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Specific Application of Laws in Handling Criminal Cases of Prohibited Toxic Chemicals, such as Illegal Manufacturing, Trading, Transportation and Storage of Tetramine (Fa Shi [2003] No.14)

Article 5, paragraph 1: Before the implementation of this Interpretation, those who illegally manufacture, trade, transport and store the bait of tetramine and other highly toxic chemicals for their own use due to the needs of production and life, without causing serious social harm, may not be treated as crimes in accordance with the provisions of Article 13 of the Criminal Law.

Seven, environmental pollution crime

Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Environmental Pollution (Fa Shi [2023] No.7)

Article 6 Whoever commits an act specified in Article 338 of the Criminal Law, pleads guilty and admits punishment, actively restores the ecological environment, and makes effective compliance and rectification, may be given a lenient punishment; If the circumstances of the crime are minor, no prosecution may be instituted or criminal punishment may be exempted; If the circumstances are obvious, minor and harmless, it will not be treated as a crime.

Article 7 Whoever engages in the collection, storage, utilization and disposal of hazardous wastes without a hazardous waste business license and seriously pollutes the environment shall be convicted and punished according to the crime of environmental pollution; At the same time, if it constitutes a crime of illegal business operation, it shall be convicted and punished in accordance with the provisions of heavier punishment.

If the acts specified in the preceding paragraph are carried out without exceeding the standard discharge of pollutants, illegal dumping of pollutants or other illegal environmental pollution, it can be considered that the circumstances of illegal business operations are obviously minor and harmless, and it is not considered a crime; Those who constitute other crimes such as producing and selling fake and inferior products shall be punished as other crimes.

Summary of the Symposium of the Supreme People’s Court, the Supreme People’s Procuratorate, Ministry of Public Security, Ministry of Justice and Ministry of Ecology and Environment on Handling Criminal Cases of Environmental Pollution (No.3 [2019] of the High Inspection Commission)

5. On the application of the crime of illegal business operation

The meeting discussed how to grasp the relationship between the crime of illegal business operation and the crime of environmental pollution and how to specifically apply the crime of illegal business operation. The meeting stressed that it is necessary to attach great importance to the handling of cases of illegal operation of hazardous wastes, adhere to the whole chain, link and process to crack down on the industrial chain of illegal discharge, dumping, disposal and operation of hazardous wastes, identify criminal networks, dig deep into the source of crimes, cut off the interest chain, and constantly squeeze and eliminate the space for such crimes to breed and spread.

The meeting held that to accurately understand and apply the provisions of Article 6 of the Environmental Interpretation, we should pay attention to two principles: First, we should adhere to the principle of substantive judgment and make substantive judgment on the social harmfulness of the behavior of illegal management of hazardous wastes. For example, although some units or individuals have not obtained a hazardous waste business license according to law, but their collection, storage, utilization and disposal of hazardous waste business activities have not caused excessive discharge of pollutants, illegal dumping of pollutants or other illegal environmental pollution, it is not appropriate to be punished as illegal business operations. Second, we must adhere to the principle of comprehensive judgment, and comprehensively judge the social harm of the actor’s illegal operation of hazardous waste according to his position and role in the criminal chain. For example, there is evidence that the unlicensed operation of hazardous wastes by units or individuals is a part of the industrial chain of illegal operation of hazardous wastes, and a relatively fixed criminal chain has been formed. If the perpetrator or the upstream or downstream links closely related to it have illegally discharged, dumped or disposed of hazardous wastes, and the transaction price is obviously abnormal, the perpetrator can choose a felony for the crime of environmental pollution and the crime of illegal operation according to the specific circumstances of the case.

Viii. Crime of abducting and selling women and children

Opinions of the Ministry of Public Security and the Ministry of Justice of the Supreme People’s Procuratorate City, the Supreme People’s Court on Punishing the Crime of Trafficking in Women and Children according to Law (Fa Fa [2010] No.7)

31. If several family members or relatives and friends jointly participate in the sale of their own children, or "buying a wife" or "buying a son" constitutes the crime of buying abducted women and children, the criminal responsibility of those who are more guilty should be investigated according to law on the basis of a comprehensive investigation of the circumstances such as the initiation of criminal intention and the role played by various actors in the crime. If other circumstances are obviously minor and harmless, and are not considered as crimes, criminal responsibility shall not be investigated according to law; When necessary, the public security organ may impose administrative punishment.

Crime of refusing to pay labor remuneration

Interpretation of the Supreme People’s Court on Several Issues Concerning the Application of Laws in the Trial of Criminal Cases of Refusing to Pay Labor Remuneration (Fa Shi [2013] No.3)

Article 6, paragraph 1, refuses to pay laborers’ labor remuneration, which has not caused serious consequences, and pays laborers’ labor remuneration before filing a criminal case, and bears corresponding liability for compensation according to law, which can be considered as obvious and slight harm, and not considered as a crime; The criminal punishment may be mitigated or exempted if the laborer is paid the labor remuneration before the public prosecution is initiated, and he is liable for compensation according to law; Those who pay the laborers’ remuneration before the verdict is pronounced in the first instance and bear the corresponding liability for compensation according to law may be given a lighter punishment.

X. Concealing and concealing the proceeds of crime,

Crime of income from crime

Interpretation of the Supreme People’s Court on Several Issues Concerning the Application of Laws in the Trial of Criminal Cases of Concealing and Concealing Full Criminal Proceeds (Fa Shi [2015] No.11)

Article 2, paragraph 2, where an actor conceals or conceals the proceeds of a crime for his own use, and the value of the property has just reached the standard stipulated in Article 1, paragraph 1 (1) of this interpretation, and he pleads guilty, repents and returns the stolen goods or compensation, it is generally not considered a crime; Those who are investigated for criminal responsibility according to law shall be lenient as appropriate.

XI. Crimes of illegally carrying firearms, ammunition and explosives

Interpretation of the Supreme People’s Court on Several Issues Concerning the Specific Application of Laws in the Trial of Criminal Cases of Illegal Manufacturing, Trading and Transportation of Firearms, Ammunition and Explosives (Fa Shi [2009] No.18)

Article 6 Illegal carrying of guns, ammunition and explosives into public places or public transport means, which endangers public safety, is a "serious case" as stipulated in Article 130 of the Criminal Law in any of the following circumstances:

……

(3) Carrying more than 500 grams of explosives, propellants and black powder or more than 1 kilogram of pyrotechnics, more than 20 detonators or more than 20 meters of fuses and detonating cords;

……

If the perpetrator illegally carries the explosives specified in Item (3) of the first paragraph of this article into public places or public transport, but refuses to hand them over, he shall be convicted and punished in accordance with the provisions of Article 130 of the Criminal Law; If the quantity carried reaches the minimum quantity standard and can be surrendered voluntarily and completely, it may not be regarded as a crime.

XII. Smuggling Crime

Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Smuggling (Fa Shi [2014] No.10)

Article 9, paragraph 4, whoever smuggles precious animal products into the country for the purpose of not making profits and keeping them as a souvenir, and the amount is less than 100,000 yuan, may be exempted from criminal punishment; If the circumstances are obviously minor, it shall not be treated as a crime.

Opinions of the Supreme People’s Court, the Supreme People’s Procuratorate and the General Administration of Customs on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Smuggling (No.139 [2002])

Seven, about the punishment of smuggling precious animal products.

Whoever smuggles precious animal products shall be punished according to the relevant provisions of the second, fourth and fifth paragraphs of Article 151 of the Criminal Law and Article 4 of the Interpretation of the Supreme People’s Court on Several Issues Concerning the Specific Application of Law in the Trial of Criminal Cases of Smuggling (Fa Shi [2000] No.30), hereinafter referred to as the Interpretation, but under the following circumstances, if the circumstances are relatively minor, it is generally not punished as a crime:

(1) Trading is allowed in the place where precious animal products are purchased;

(2) Entry personnel bring precious animal products into the country as a souvenir or as a gift, with no profit-making purpose.

At the same time, those who meet the sentencing standards stipulated in the third paragraph of Article 4 of the Interpretation are generally sentenced to fixed-term imprisonment of not more than five years and fined; Those who meet the sentencing standards stipulated in the fourth paragraph of Article 4 of the Interpretation are generally sentenced to fixed-term imprisonment of more than five years and fined.

Ten, on the identification of fraudulent customs verification behavior in processing trade activities.

In the course of processing trade, whoever cheats the customs for verification by means of false export, false carry-over or using false documents, which leads to the separation of bonded goods and articles from customs supervision and the loss of state tax, shall be investigated for criminal responsibility for the crime of smuggling ordinary goods and articles in accordance with the provisions of Article 153 of the Criminal Law. However, if there is evidence to prove that the bonded goods are out of customs supervision due to force majeure, and the operator can’t go through the normal procedures and defraud the customs for verification, it will not be considered as a smuggling crime.

XIII. Transforming the Crime of Robbery

Opinions of the Supreme People’s Court on Several Issues Concerning the Application of Laws in the Trial of Criminal Cases of Robbery and Snatching (Fa Fa Fa [2005] No.8)

V. Identification of transformed robbery

If the perpetrator commits theft, fraud or robbery, and the amount is not large, he uses violence or threatens violence on the spot to hide stolen goods, resist arrest or destroy criminal evidence, and the circumstances are minor and the harm is not great, he is generally not punished as a crime; But one of the following circumstances may be convicted and punished for robbery in accordance with the provisions of Article 269 of the Criminal Law.

(1) theft, fraud and robbery are close to the standard of "large amount";

(2) committing the above-mentioned acts outdoors or outside the means of transport after entering the house or stealing, swindling or robbing on public transport;

(3) using violence to cause minor injuries;

(4) using or threatening to use a weapon;

(5) Other serious circumstances.

Fourteen, instead of examination crime

Interpretation of the Supreme People’s Court the Supreme People’s Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases such as Cheating in Organizing Examinations (Fa Shi [2019] No.13)

Article 7 Whoever replaces others or lets others take the national examinations prescribed by law instead of himself shall be convicted and punished in accordance with the fourth paragraph of Article 284-1 of the Criminal Law.

If the perpetrator’s criminal circumstances are minor and he does show remorse, if he considers that he meets the applicable conditions of probation by taking the test and the type of the test, he can declare probation; If the circumstances of the crime are minor, no prosecution may be instituted or criminal punishment may be exempted; If the circumstances are obvious, minor and harmless, they shall not be punished as crimes.

Fifteen, illegal use of information networks,

Help information network crime.

Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases such as Illegal Use of Information Networks and Helping Information Network Crimes (Fa Shi [2019] No.15)

Fifteenth comprehensive consideration of the degree of social harm, confession and repentance attitude and other circumstances, that the crime is minor, you can not prosecute or be exempted from criminal punishment; If the circumstances are obvious, minor and harmless, they shall not be punished as crimes.

Sixteen, illegal mining, destructive mining crimes

Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Illegal Mining and Destructive Mining (Fa Shi [2016] No.25)

Article 11. Persons who are employed to provide services for illegal mining and destructive mining crimes are generally not treated as crimes, except those who participate in profit sharing or receive high fixed wages, except those who have been punished for illegal mining and destructive mining.

Seventeen, illegal fund-raising crime

Interpretation of the Supreme People’s Court on Several Issues Concerning the Specific Application of Laws in the Trial of Criminal Cases of Illegal Fund-raising (Fa Shi [2022] No.5)

Article 6, paragraph 2, illegally absorbs or disguises public deposits, which are mainly used for normal production and business activities, and can be repaid before prosecution, and can be exempted from criminal punishment; If the circumstances are obvious, minor and harmless, it will not be treated as a crime.

Eighteen, soft violent crimes

Opinions of the Supreme People’s Court, the Supreme People’s Procuratorate, Ministry of Public Security and Ministry of Justice on Several Issues Concerning Handling Criminal Cases of "Soft Violence" (Gong Tong Zi [2019] No.15)

Xi ….. In order to extort debts that are not protected by law or for other illegal purposes, hiring or instructing others to illegally deprive others of their personal freedom by means of "soft violence" constitutes the crime of illegal detention, or trespassing on others’ houses and making troubles, which constitutes the crime of trespassing on houses and making troubles, the employers and ambassadors should generally be punished as the principal offenders in a joint crime; Employment and instigation due to civil conflicts such as legal debts, marriage and love, family and neighborhood disputes of oneself and close relatives, which have not caused serious consequences, are generally not treated as crimes, except that they continue to be implemented after being criticized and stopped or punished by relevant departments.

XIX. Crime of organizing and leading pyramid selling activities

Opinions of the Supreme People’s Court, the Supreme People’s Procuratorate and the Ministry of Public Security on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Organizing and Leading MLM Activities (Gong Tong Zi [2013] No.37)

Five, on the "team pay" behavior.

The organizer or leader of pyramid selling activities, through the development of personnel, requires the developed personnel of pyramid selling activities to develop other personnel to join, forming the relationship between the upper and lower lines, and calculating and paying the online remuneration based on the sales performance of the offline line to seek illegal benefits, which is a "team remuneration" pyramid selling activity.

Simple "team-paid" pyramid selling activities aimed at selling goods and based on sales performance are not treated as crimes. In the form of "team remuneration", but in essence, pyramid selling activities that are based on the number of developers as the basis for remuneration or rebate shall be convicted and punished for organizing and leading pyramid selling activities in accordance with the provisions of Article 224-1 of the Criminal Law.

Twenty, organized crime of underworld nature

The Supreme People’s Court’s Interpretation on Several Issues Concerning the Specific Application of Law in the Trial of Crimes Committed by Organized Gangs (Fa Shi [2000] No.42)

Article 3 Anyone who organizes, leads or participates in an organization of a triad nature commits other criminal acts shall be punished in accordance with the provisions of the third paragraph of Article 294 of the Criminal Law and the provisions of combined punishment for several crimes; Organizers and leaders of underworld organizations should be punished according to all the crimes committed by the underworld organizations they organize and lead; Participants in underworld organizations should be punished according to the crimes they participate in.

For organizations that participate in the underworld, those who have not carried out other illegal and criminal activities, or those who have been deceived or coerced to participate in the underworld, if the circumstances are minor, may not be treated as crimes.

Twenty-one, the organization and use of cult organizations

Break the law and commit crimes.

Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Application of Laws in Criminal Cases, such as Handling Organizations and Using Cult Organizations to Destroy Law Enforcement (Fa Shi [2017] No.3)

Article 9 Organizing and using a cult organization to undermine the implementation of national laws and administrative regulations is in line with the circumstances stipulated in Article 4 of this Interpretation. However, if the actor can sincerely repent and clearly indicate that he will quit the cult organization and no longer engage in cult activities, he may not be prosecuted or be exempted from criminal punishment. Among them, if the perpetrator is deceived or coerced to join a cult organization, it may not be treated as a crime.

Twenty-two, drug crimes

Interpretation of the Supreme People’s Court on Several Issues Concerning the Application of Laws in the Trial of Drug Crimes (Fa Shi [2016] No.8)

Article 7, paragraph 3: If a unit or individual that produces, deals in, buys or transports precursor chemicals does not apply for a license certificate or a record certificate, and the precursor chemicals are really used for legitimate production and daily needs, it shall not be punished as a crime of precursor chemicals.

Article 12, paragraph 3, which allows close relatives to take or inject drugs, shall not be treated as a crime if the circumstances are obvious and slight and the harm is not great; If criminal responsibility needs to be investigated, the punishment may be lenient as appropriate.

Twenty-three, duty crime

Opinions of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Specific Application of Laws in Handling Duty Crime Cases in State-funded Enterprises (Fa Fa Fa [2010] No.49)

Three, on the state-funded enterprise staff to use the funds of the restructured companies and enterprises to guarantee personal loans, for the purchase of shares in the restructured companies and enterprises.

If a staff member of a state-funded enterprise takes advantage of his position to use the company’s or enterprise’s funds, financial vouchers, securities, etc. for personal loan guarantee in the process of restructuring the company or enterprise, he shall be convicted and punished for the crime of misappropriating funds or misappropriating public funds in accordance with the provisions of Article 272 or Article 384 of the Criminal Law.

If the actor holds shares in a state-funded enterprise before the restructuring, it will not affect the determination of the amount of misappropriation, but it should be considered as appropriate when sentencing.

With the approval of the relevant competent department or in accordance with the relevant policies and regulations, if the staff of a state-funded enterprise commits the acts mentioned in the preceding paragraph in order to buy shares of a restructured company or enterprise, it may not be treated as a crime according to the specific circumstances.

Eight, on the specific implementation of the criminal policy of combining leniency with severity

When handling duty crime cases in state-funded enterprises, we should comprehensively consider historical conditions, enterprise development, employee employment, social stability and other factors, pay attention to concrete analysis of specific situations, and strictly grasp the distinction between crimes and general violations. For serious crimes with obvious subjective malice, serious social harm and strong reaction from the masses, we must resolutely and severely punish them according to law; Acts that violate national policies and laws in order to successfully complete enterprise restructuring under specific historical conditions may not be treated as crimes if the perpetrator has no subjective malice or the subjective malice is not obvious, and the circumstances are minor and the harm is not great.

XXIV. Crime of organizing prostitution

Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Applicable Law in Handling Criminal Cases of Prostitution (Fa Shi [2017] No.13)

Article 5 Whoever knowingly recruits or transports people or acts as bodyguards, thugs and account keepers for others who commit the crime of organizing prostitution shall be convicted and punished for the crime of assisting in organizing prostitution in accordance with the fourth paragraph of Article 358 of the Criminal Law, and shall not be punished as an accessory to the crime of organizing prostitution.

Those who work as cleaners, cashiers, security guards, etc. in clubs, bath centers and other business places with business licenses, engage in general service and labor work, only receive normal salary, and do not assist in organizing prostitution as listed in the preceding paragraph, are not considered as assisting in organizing prostitution.

Twenty-five, gambling crimes

Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Specific Application of Laws in Handling Gambling Criminal Cases (Fa Shi [2005] No.3)

Article 9 For the purpose of not making profits, engaging in entertainment activities with a small amount of property to win or lose, and providing entertainment places such as chess and cards rooms with normal fees for places and services, etc., shall not be regarded as gambling.

Opinions of the Supreme People’s Court, the Supreme People’s Procuratorate and the Ministry of Public Security on Several Issues Concerning the Application of Laws in Handling Cases of Opening Casinos with Gambling Machines (G.T.Z. [2014] No.17)

Seven, grasp the criminal policy of combining leniency with severity.

In handling the case of opening a casino with gambling machines, we should implement the criminal policy of combining leniency with severity, focusing on cracking down on the investors and operators of casinos. For those who are employed to engage in activities such as picking up and dropping off gambling participants, watching the game, licensing and trading chips for casinos, except those who participate in the profit sharing of casinos or receive high fixed wages, they are generally not investigated for criminal responsibility, and can be punished by public security organs according to law. Entertainment activities that set up game machines in exchange for a small amount of prizes at a time shall not be treated as illegal and criminal.

Twenty-six, the crime of provoking trouble

Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases of affray (Fa Shi [2013] No.18)

Article 1 If an actor makes trouble by seeking excitement, venting his emotions, bravado, etc., and commits the acts specified in Article 293 of the Criminal Law, it shall be deemed as "provoking troubles".

If an actor commits an act stipulated in Article 293 of the Criminal Law because of occasional contradictions and disputes in daily life, it shall be deemed as "stirring up trouble", except that the contradiction is intentionally caused by the victim or the victim is mainly responsible for the intensification of the contradiction.

If an actor commits acts such as beating, insulting, threatening others or damaging or occupying other people’s property due to disputes over marriage, family, neighborhood and debts, it is generally not recognized as "stirring up trouble", but after being criticized by the relevant departments to stop or deal with punishment, he continues to carry out the forefront behavior, except for disrupting social order.

Original title: "26 situations that are not recognized as crimes according to law or are not handled as crimes"

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