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[car home Chengdu Preferential Promotion Channel] brings you the latest automobile market dynamics, and a round of preferential promotion activities with great strength is currently being carried out in Chengdu. Car buyers can enjoy a cash discount of up to 20,000 yuan, which makes the minimum starting price of this hot-selling model drop to 105,800 yuan, which is very attractive. If you are interested in Roewe D7, don’t miss this opportunity to buy a car. Click "Check the car price" in the quotation form to get more attractive preferential treatment!

Roewe D7 has created a dynamic appearance with its unique design concept and exquisite technology. In the front part, D7 adopts a family-style ripple air intake grille, which is matched with a sharp headlight group, showing a strong visual impact. The body lines are smooth, and the overall style shows the perfect integration of luxury and sports, creating a steady and elegant image and catering to the aesthetic needs of modern consumers.

Roewe D7 outlines the unique body contour with elegant and smooth side lines. Its size design is 4890mm long, 1872mm wide and 1510mm high, which fully shows the spacious interior space. The wheelbase is 2810mm, and the front and rear wheel tracks are 1600mm, which not only ensures the driving stability, but also ensures the comfort of passengers. Tyre size is 225/50 R18, with exquisite rims, which adds a sense of movement and exquisiteness to the overall appearance.

The interior design of Roewe D7 is mainly based on modern minimalist style, with exquisite details and high-quality materials. The steering wheel is made of leather, which provides a good grip and ergonomic design, supports manual up and down+front and rear adjustment, and is convenient for drivers to adjust according to their individual needs. As the visual focus in the car, the 12.3-inch central control screen integrates multimedia system, navigation, telephone and air conditioning control, and the user interface is intuitive and intelligent.

In the seat part, Roewe D7 uses leather and suede materials to mix and match, giving consideration to comfort and texture. The main seat has front and rear adjustment, backrest adjustment and height adjustment (2-way) to meet the riding needs of different passengers. The auxiliary seat also supports front and rear and backrest adjustment, providing passengers with a comfortable space experience. At the same time, the rear seats support the proportional tilting, which makes the space utilization more flexible and convenient for loading various items. The overall interior not only pays attention to practicality, but also pays attention to the exquisite treatment of details, creating a high-grade and comfortable interior environment.

The Roewe D7 engine has excellent performance, and the maximum power reaches 145 kW, which provides surging power support for the vehicle. At the same time, its maximum torque reaches 310 Nm, which ensures smooth and strong torque output in various driving scenarios and improves driving experience and efficiency.

In summing up the owner’s experience, we can feel his appreciation of Roewe D7 design, especially the appearance of Yuguang Blue, which makes him feel that he is not lost to the new power brand. The design of the front of the car, such as the streamlined duckbill front face and the taillights with a sense of technology, makes the owners quite satisfied. Although the rear shape is relatively conservative, he still expects more innovative design elements, such as the big hatchback design. Generally speaking, the Roewe D7 brings a pleasant driving experience to car owners in terms of design.

21st century business herald reporter Wu Shuying reports from Shenzhen.

Country Garden’s mid-year report in 2024 could not be released smoothly.

On the evening of August 30, 2024, Country Garden announced that it would continue to delay the publication of the annual report for the whole year of 2023, and mentioned that due to this, its interim annual report for 2024 could not be released on time.

Country Garden said in the announcement that due to the continuous fluctuation of the industry and the ongoing debt restructuring, the company needs more time to collect relevant information to make appropriate accounting estimates and judgments in order to implement the 2023 annual results. At present, the above work is still in progress. Before the completion of the 2023 annual audit report, the company is temporarily unable to issue the 2024 semi-annual financial statements.

At the same time, Country Garden also told the 21st century business herald reporter that it is still making every effort to promote the preparation of the 2023 annual report, with a view to speeding up the preparation and audit of the company’s annual report as much as possible, and will make another announcement on the expected publication dates of the 2023 annual results and the 2024 semi-annual results at an appropriate time.

Country Garden will continue to suspend trading due to the failure to release financial reports on time. Since the suspension was announced on April 2 this year, Country Garden has been suspended for nearly four months.

One of Country Garden’s main tasks at present is debt restructuring. In terms of overseas debt restructuring, according to a recent announcement issued by Country Garden, Country Garden is actively exploring all feasible overseas debt restructuring options with creditor groups and their consultants, including the Coordination Committee representing bank creditors and the task force representing bondholders, so as to promote a comprehensive debt restructuring plan that can establish a sustainable capital structure for Country Garden, thus ensuring long-term development, safeguarding the rights and interests of all stakeholders and ensuring fair treatment of all creditors.

At present, Country Garden has appointed KPMG Enterprise Consulting (China) Co., Ltd. as the main financial consultant and Nianlida Law Firm as the main legal consultant to assist in evaluating the capital structure and implementing the comprehensive restructuring. Country Garden said that in the past few months, it and its consultants actively cooperated with De Anhua to analyze the independent debt recovery rate of the Group, providing a common information platform for creditors, helping creditors to make better rational judgments when examining the company’s operation, and providing creditors with a benchmark for comparison with any new tools issued according to comprehensive restructuring.

In this process, a few creditors took action in advance to file a liquidation petition against Country Garden, but there is no conclusion yet. According to the announcement issued by Country Garden, with the support of the Coordination Committee and the project team, the Hong Kong High Court approved Country Garden Holdings’ application for an extension of the hearing of the liquidation petition on July 29, 2024, and the relevant hearing is now postponed to January 20, 2025.

In terms of performance, Country Garden has recorded a large loss in the interim report last year. According to the financial report, in the first half of 2023, Country Garden achieved a total revenue of about 226.31 billion yuan, a gross loss of about 24.26 billion yuan, and a net loss of about 45.35 billion yuan.

　　Minnan. com reported on April 12 that roadside electric tankers were called to buy diesel at abnormally low prices. Last Wednesday, Haidu investigated the street and reported this phenomenon in Penghu Town of Yongchun continuously (for details, please see "Many tankers in Yongchun sell diesel at a low price on call, which is lower than the market price, which is near 2 yuan" and "Yongchun reappears that the roadside sales of diesel by tankers become hidden in trading places "). On the second day of the newspaper, Haidu reporter reported this matter to Cai Mengxia, the county magistrate of Yongchun County. In the afternoon, the Yongchun county government held a meeting and asked the four relevant departments to work together to strictly investigate this phenomenon and strengthen the control of the refined oil market.

　　Haidu reporter recently visited Yongchun penghu again, and found no more roadside refueling. However, where did these once-rampant low-priced diesel come from? The relevant person from Quanzhou Municipal Bureau of Commerce replied that "there is a great suspicion of smuggling oil".

　　To this end, Haidu reporters successively visited smugglers, oil companies and insiders of relevant departments. The inside story they provided restored the way and interest chain of smuggling oil from the sea to the shore.

　　Ways to sell smuggled oil and stolen goods

　　sea

　　1. A large "mother ship" with a tonnage of 1,000 tons smuggled refined oil from abroad near the coastal waters.

　　2. Transshipment by a 100-ton boat at sea, during which it may be transshipped many times.

　　3. After the boat carrying smuggled oil landed successfully, the oil was basically transported away by tanker.

Risk:

　　In the face of the attack from the marine police, customs, public security and other departments, only "oil escaping from the net" can successfully transport the oil ashore.

　Profit:

　　Take diesel as an example. The profit per ton of oil is from 300 yuan to 400 yuan. If a 200-ton boat is used to send oil ashore, it can earn more than 60,000 yuan in one night.

　　bank

　　1. A tanker carrying smuggled oil may transport the oil to various places.

　　2. Some private gas stations will also buy smuggled oil and mix it with regular oil for sale, and then use some regular bills and oil bills to cover it up.

　　3. Smuggled oil from private gas stations will also be transferred to tanker trucks to sell oil at low prices. If it is investigated, it can be covered up by formal sources.

　　Risk:

　　Mainly roadside refueling may face investigation and punishment; If one place is strictly investigated, it will be moved to another place, and the tanker is highly mobile.

　　Profit:

　　Take diesel as an example. The landing price of smuggled oil is about 3,500 yuan per ton, and the price per liter is less than that of 3 yuan, while the market price exceeds that of 5 yuan.

　　1. Where does every liter of diesel in 3.4 yuan come from?

　　Inferior oil is unlikely. Oil sources are unreasonable.

　　Who will do the business at a loss? Where does the oil source come from for every liter of diesel oil in 3.4 yuan?

　　During the unannounced visit by Haidu reporter, the driver of Fujian D83058 tanker said, "We are all smuggling oil." Compared with the price of 5.14 yuan per liter of diesel oil in 3.4 yuan, the price difference is 1.74 yuan.

　　On March 28th, Yongchun police arrested a Fujian C48469 tanker selling oil on the roadside, and the oil price is also the market price per liter of 3.4 yuan. The distribution company of the arrested tanker said that the diesel oil came from a private gas station in Huyang Town, Yongchun, and said that the oil source was regular. In this private gas station, the price of No.0 diesel is 4.1 yuan per liter, so how can the tanker transport it out for sale, and the price becomes 3.4 yuan per liter? This statement is unreasonable.

　　"Refined oil is controlled, which is nearly 2 yuan cheaper than formal channels. The suspicion of smuggling oil is great." The relevant personnel of Quanzhou Municipal Bureau of Commerce judged this. In addition, a staff member of a state-owned oil company in Quanzhou said that unless it is inferior oil, it can’t be so cheap. "How is the oil quality sold by tankers? Truckers who run long distances must be clear, otherwise they will not take the initiative to buy oil, indicating that the quality of this oil will not be too bad, so there is only one reason to explain it, that is, smuggling oil."

　　2. How to smuggle smuggled oil ashore?

　　After the 1000-ton mother ship transfer boat docked, it was transported away by tanker.

　　According to CCTV news reports, in December last year, the China Marine Police, together with the General Administration of Customs and the Fujian Provincial Public Security Department, busted a large smuggling criminal group in the waters of central Fujian, and seized 11 vessels involved, including 7 vessels of over 1,000 tons, including 3 "mother ships", and seized about 4,400 tons of refined oil. This smuggling group has smuggled more than 60,000 tons of refined oil this year.

　　"In recent years, driven by high profits, refined oil smuggling has rebounded, and criminals have put ‘ Make a fortune ’ Our eyes turned to the sea. " Fujian Marine Police introduced it in an interview.

　　According to people familiar with the crackdown on oil smuggling, the price of smuggled diesel oil depends on the number of times it is changed hands. "From a mother ship of thousands of tons to a small boat, the oil price is different after a few hands in the middle." The insider said that the profit per ton of oil is from 300 yuan to 400 yuan. If a 200-ton boat is used to send oil ashore, it can earn more than 60,000 yuan in one night, although the risk is great, and the return profit is also great. Generally, smuggled oil is basically transported ashore by tanker, and the landing price is about 3,500 yuan per ton, and the price per liter is less than that of 3 yuan.

　3. How to sell smuggled oil ashore?

　　It is very likely to be transferred to a private gas station to be mixed with regular oil or sold in a tanker.

　　"Smuggling oil is likely to be transferred to private gas stations. These gas stations buy smuggled oil stocks and then cover them up with some formal bills and oil bills, among which there are gray areas. " According to an insider who cracked down on smuggled oil, private gas stations that buy smuggled oil mix smuggled oil with regular oil, which can be sold directly at gas stations or pulled out by tankers for sale. "This way to sell smuggled oil, investigation and punishment efforts, it is difficult to find out which are regular oil and which are smuggled oil".

　　In fact, it is not unique to Yongchun that only mobile tankers sell low-priced diesel on the roadside. "This kind of tanker sells oil in a wandering way. If you catch it strictly, you will immediately change places." Relevant personnel of Quanzhou Municipal Bureau of Commerce introduced that in the past, at the junction of Hui ‘an and Luojiang, tankers selling oil were rampant, and some tankers also said that they had formal procedures such as oil bills. Later, they found out that the procedures were forged and were recognized as smuggled oil. "The refined oil is controlled, which is 2 yuan cheaper than the formal channels, and the suspicion of smuggling is great."

　　According to relevant reports, in September 2015, in Majia Town, Luojiang, Quanzhou, multiple departments jointly dispatched at night to investigate and deal with illegal tankers. Relevant personnel of Quanzhou Municipal Bureau of Commerce also said that the phenomenon of privately selling diesel oil by tankers in Hui ‘an and Luojiang at low prices has disappeared for some time under the severe crackdown and severe punishment of local public security departments. "I didn’t expect to go to Yongchun."

　　According to people familiar with the crackdown on oil smuggling, Yongchun is one of the distribution centers of tanker trucks. According to Yongchun Public Security, in an operation the year before last, Yongchun Public Security cooperated with higher authorities to capture more than 30 tankers full of diesel at high speed, and seized thousands of tons of smuggled diesel.

　　"Yongchun’s mining and cement industries are developed, and there are many large trucks, so there is a big diesel market." Mr. Liu, a full-time driver engaged in the transportation industry, said that reselling smuggled diesel oil with a tanker is like doing business in a vest. It is indeed difficult for the relevant departments to crack down, which has formed a loophole. Once the illegal risk of reselling is less than profit, this phenomenon will still appear.

　[dynamic]

　　Yongchun county government held a meeting to deploy and ordered four departments to strictly investigate and deal with it.

　　"In this matter, we have already disposed of it. The refined oil management involves four departments. The Bureau of Commerce supervises whether the oil station is legal or not, whether it operates beyond the scope, the Market Supervision Bureau supervises the quality of oil products, the public security cracks down on smuggling, and the Transportation Bureau is in charge of the qualification of tanker driving." Last Friday, Zheng Wenliang, executive deputy magistrate of Yongchun County, told Haidu reporter that the deployment meeting required all departments to work together and deal with the problems found strictly and seriously. In addition, the evidence collection of the tanker captured by Haidu Daily and Yongchun police on the day of the operation has been completed, and the quality of diesel oil is being submitted for inspection.

　　Zheng Wenliang also revealed that the relevant departments will conduct special inspections in the near future to strengthen the management of the refined oil market. The Bureau of Commerce will take the lead and several departments will jointly inspect the transportation and sales of refined oil at gas stations and roads. According to reports, the day before the meeting, law enforcement officers of Yongchun County Bureau of Commerce went to Penghu Town for inspection, and found no behavior of privately selling diesel oil by tanker.

　　[suggestion]

　　Investigate and trace the source of low-priced diesel, severely punish and deter offenders.

　　A staff member of a state-owned oil enterprise suggested that many tons of smuggled oil along the coastline should be sold abroad. If the relevant departments do not regularly make surprise spot checks on the inventory of the seaside oil depot, there may be clues and gains.

　　"If you don’t check it, you will be repeatedly banned. Combating this phenomenon requires multi-sectoral cooperation, especially the public security department with strong law enforcement. " The staff of Quanzhou Municipal Bureau of Commerce said.

　　"Haidu Daily reported that Yongchun’s tanker is definitely afraid to be so blatant again." Mr. Liu, a transport driver, said that the local government attached importance to it, and the relevant departments investigated and dealt with it. The phenomenon of selling oil by tanker trucks on the roadside will inevitably converge. However, if it is not traced according to the evidence and reality, such a phenomenon will still appear, but it is just a change of vest. (Haidu reporter Lin Lili Zhang Kaihang)

Hello, everyone. Today, I will analyze the performance configuration of parallel imported Dodge Hellcats in detail. Dodge Hellcat, as an excellent sports car, is loved by fans. Next, let’s take a look at its configuration details.

First, let’s take a look at the engine performance of Dodge Hellcat. It is equipped with a powerful 6.2-liter V8 engine with 707 horsepower and 650 pound-feet of torque. This means that it can accelerate from standstill to 60 mph in just 3.6 seconds, and the top speed can reach 199 mph. This kind of dynamic performance is amazing, and it is definitely an ideal choice for pursuing speed and passion.

In addition, Dodge Hellcat has adopted a brand-new suspension system, including Bilstein electronically adjustable shock absorber and SRT-adjusted high-performance rigid suspension. This suspension system maximizes the handling performance of the vehicle, enabling the driver to obtain better stability and driving pleasure when driving at high speed and in corners.

In addition, Dodge Hellcat is equipped with an excellent braking system, including Brembo brake calipers and large-caliber carbon ceramic brake discs. This braking system can provide excellent braking ability and ensure safe and reliable deceleration at high speed.

To sum up, as an excellent sports car, Dodge Hellcat not only has a powerful power system, but also is equipped with advanced suspension system and excellent braking system, which brings excellent driving experience to drivers. If you have endless pursuit of speed and passion, then Dodge Hellcat is definitely a choice you can’t miss.

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

　　BEIJING, Oct. 25 (Xinhua) Taiwan Province’s "Communication and Communication Committee" (NCC) issued a license for a communication company to open a free adult lock code channel for the first time on the 24th, and it is expected to start broadcasting before the end of the year.

　　According to Taiwan Province’s Dongsen News, faced with such a decision, it has aroused debates from all walks of life. Children’s welfare groups criticize that it will increase the chances of minors being exposed to pornography, while obstetricians and gynecologists say it will help to enhance the relationship between husband and wife.

　　According to the industry, the new free basic channel will provide 30 new AV movies, photo shoots, Japanese R-rated movies, Korean and Western adult movies and other types of content every month, and broadcast them 24 hours a day, which will attract advertisements to increase income in the future.

　　Regarding the opening of the free adult channel, Ji Huirong, CEO of Lixin Foundation, called on NCC to explain why the case was passed, and whether there was pressure from the industry behind it, so the people did not even have the most basic right to refuse.

　　Huang Weiwei, a professor in the Department of Radio and Television at Chengchi University, said that most teenagers in Taiwan Province started to contact porn when they saw adult channels in their childhood. Even if there is a lock code, the chance of being cracked is very high. If we want to reduce the contact of minors, it is more appropriate to adopt a dual mechanism of paying and locking codes.

　　However, scholars who are in favor emphasize that adult channels are the basic human rights that adults should enjoy, and they should not ignore the enjoyment of adults just because of the idea of protecting children and adolescents. Chen Siming, an obstetrician and gynecologist, also said that now that the internet is so developed, children have long been exposed to pornography through computers, and parents should guide their children’s thoughts instead of just blocking them.

　　It is understood that there are currently three companies operating 10 adult erotic channels on the island, and viewers have to pay a monthly fee to watch them through the decoding equipment of the set-top box (addressing decoder).

Editor: Liu Liyan

The police report showed that the 91-year-old man was listed as a suspect.

　　Recently, an 81-year-old couple and a 54-year-old son in Pizhou City, Jiangsu Province were listed as suspects in the anti-gang activities, and the local public security bureau also offered a reward of 1000 yuan to 10,000 yuan to collect clues about their involvement in the crime. This matter quickly fermented in the field of public opinion, and some netizens hotly debated that "this is probably the oldest ‘ Black ’ Personnel ".

　　The Public Security Bureau of Pizhou City responded quickly on July 19: two elderly sons were instructed by their sons to occupy the village collective houses for a long time without any reason, and the three repeatedly went to the police station to insult the police and block the investigation.

　　Procurator-General of the Supreme People’s Procuratorate: Every criminal is spared, and every criminal is not spared.

　　"It doesn’t mean that you won’t be suspected of committing a crime when you are older." The local police responded to the media like this. Although there is nothing wrong with the truth, "evil forces" is not a small charge, so we must be cautious when deducting it.

On July 18th, "Focus Interview" broadcast the program "Sweeping the evil and eliminating the evil".

　　On July 18th, "Focus Interview" broadcast the program "Sweeping the Black and Eliminating Evil", which discussed exactly how to judge and grasp the scale in the process of sweeping the black.

　　At the beginning of the program, three key terms were put forward: underworld, evil group and evil force. These are three types of crimes with decreasing severity, and the judgment standards and sentencing are also different.

　　The program cited a case to illustrate. In Fengcheng Reservoir, Zhenjiang City, Jiangsu Province, some people had a dispute over the right to operate the reservoir. On one side is the reservoir operator named Luming, and the name of the dispute with him is hao yang. Since 2010, hao yang has been hoping to get the right to operate the reservoir from Luming, so many people have been gathered from the society to harass.

　　In the most serious case, hao yang gathered several people to the scene with clubs to make a nuisance, and had a fight with several workers under Luming, injuring the workers and Luming. There were five cases that constituted illegal crimes, and they were convicted of crimes of suspected provocation and affray.

　　Hao yang gangs mainly obtain economic benefits through usury, and have repeatedly committed crimes. In order to collect usury, the debtor is often forced by soft violence such as threats and intimidation, and once he even illegally detained the other party in the guest room for four days.

　　In addition, some hao yang gang members also participated in the crime committed by the gang headed by Fang Yadong, forming another criminal group. After mastering a large amount of evidence, in April 2018, hao yang and Fang Yadong were listed as the first batch of triad-related cases in Jiangsu Province, and finally 36 illegal and criminal facts were determined.

　　Although the facts of the crime have been ascertained, both parties have different views on the qualitative and public prosecution of the case. The public security organs believe that this belongs to organized crime of underworld nature, while the procuratorial organs believe that it belongs to evil criminal groups. Because from the aspects of organization, economy and harmfulness, it is not enough for the standard of black-related.

　　After repeated investigation and communication, the procuratorate decided to prosecute according to "evil-related". Defendants hao yang and Fang Yadong were sentenced to five years’ imprisonment for the crime of affray, the crime of stirring up trouble, and the combined punishment of several crimes. However, if they are classified as "organized crimes of underworld nature", the sentencing will be heavier.

　　The case reported in Focus Interview comes from the Selected Typical Cases of Procuratorial Organs’ Special Struggle to Eliminate Evil (Series 3) recently issued by the Supreme People’s Procuratorate (hereinafter referred to as the Selected Works). This edition of Selected Works contains a total of five cases, all of which are selected according to Zhang Jun, Procurator-General of the Supreme People’s Procuratorate’s requirements of "not letting go of all black and evil crimes, but not making up all black and evil crimes", aiming at strictly following the principles of legality, judging evidence, excluding illegal evidence, procedural justice and so on, and standardizing handling cases according to law.

　　National Anti-triad Office: Minors, the elderly and the disabled should be especially careful when identifying evil forces.

　　While the iron is hot, you need to be hard. Since the launch of the "anti-vice" campaign, the National Anti-vice Office has repeatedly issued guidance opinions and material compilations to ensure that the special struggle against vice has always been promoted on the track of the rule of law, and to ensure the principle of "neither being degraded nor artificially inflated".

　　For example, on April 9 this year, the Supreme People’s Court, the Supreme People’s Procuratorate, the Ministry of Public Security and the Ministry of Justice jointly issued four opinions, namely, Opinions on Handling Criminal Cases of Evil Forces, Opinions on Handling Criminal Cases of Routine Loans, Opinions on Handling Property in Criminal Cases of Evil Forces, Opinions on Handling Criminal Cases of Soft Violence, and so on, which were released to the public and provided for severely punishing crimes committed by evil forces according to law.

　　Among them, the Opinions on Several Issues Concerning Handling Criminal Cases of Evil Forces clearly stipulates the identification standards, relevant requirements and specific implementation of handling criminal cases of evil forces.

　　The "Opinions" pointed out that to identify "evil forces", we should consider factors such as "more than three people, the participants are relatively fixed" and "often gathering together to commit illegal and criminal activities in a certain area or industry for many times by violence, threats or other means".

　　Article 12 of the Opinion also clearly stipulates that if all members or ringleaders, pickers and other important members are minors, the elderly and the disabled, they should be particularly cautious when identifying evil forces and criminal groups of evil forces.

　　After the promulgation of these opinions, it has played a great role in law enforcement for judicial personnel to comply with regulations and reasonably enforce the law. Liang Jian, vice president of Criminal Court No.1 of Zhejiang Higher People’s Court, once told the media: "The trial and judgment of each case will play a leading role in the direction. Therefore, we should be particularly cautious in handling cases of eliminating evils. ‘ Don’t pull high or lower ’ " .

　　Zhang Jun, the Procurator-General of the Supreme People’s Procuratorate, repeatedly stressed: "We should adhere to the rule of law thinking and the rule of law, and strengthen the awareness of procedure and evidence.". This is also the meaning of "special caution".

　　In the Selected Editions issued by the Supreme People’s Procuratorate, every case involving black and evil has been sorted out and discussed in detail according to this standard, forming a complete evidence material, ensuring "accurate and solid". For example, in the case of "Cheng Moumou, Huang Moumou and other 14 people organizing, leading and participating in underworld organizations", in addition to the crimes that have been identified, according to the recommendations of the procuratorial organs, the public security organs set up a special case-handling team to supplement 117 volumes of evidence materials.

　　If these two elderly people are really "involved in triad activities", the Public Security Bureau of Pizhou City should, in accordance with the spirit of the opinions of the National Anti-triad Office, release more detailed and powerful criminal evidence to the public in the follow-up investigation, clarify doubts to the public in time, and enforce the law transparently.

　　"Every case can stand the test of history and law, so that the social atmosphere can be clearer and the people can gain a sense of happiness and security, which is more substantial, more secure and more sustainable." At the end of this issue of Focus Interview, the host made a conclusion with such a paragraph.

　　On the morning of September 9, the opening ceremony of the fire station of Zhanlan Road Street Zoo in Xicheng District was held grandly. Director Kang Ning of Propaganda and Training Center of National Development and Reform Commission, Director Ma Yanan of Beijing Development and Reform Commission, Director Li Xinghua of Fire Brigade, Director Zhang Hao of Fire Prevention Department, Director Liu Yaoyong of Exhibition Road Sub-district Office, Deputy Secretary Wu Junwen of the Working Committee of Exhibition Road Sub-district Office, Director of Li Xiaoguang of Beijing Zoo, Deputy General Manager Li Zhicheng of Beijing Exhibition Hall Group Co., Ltd., Xiwai Street Police Station, Zoo Police Station, neighborhood community volunteers and members of surrounding key units attended the unveiling ceremony. The unveiling ceremony was presided over by Director Lu Wenjie of the Political Department of the Fire Brigade.

　　At the unveiling ceremony, Director Zhang Hao of the Fire Prevention Department of the Fire Brigade first announced the decision to set up the fire station of Exhibition Road Street Zoo in Xicheng District. Subsequently, Director Kang Ning of the Propaganda and Training Center of the National Development and Reform Commission, Li Xinghua, the detachment leader of the fire brigade, Director Liu Yaoyong of Zhanlan Road Sub-district Office and Director Li Xiaoguang of Beijing Zoo jointly unveiled the fire station of Zhanlan Road Sub-district Zoo in Xicheng District and the training base of Beijing Zoo. Subsequently, Director Li Xiaoguang of Beijing Zoo, Director Liu Yaoyong of Zhanlan Road Sub-district Office and Team Leader Li Xinghua made speeches on behalf of the zoo, sub-district office and detachment respectively, and put forward new work requirements. After the ceremony, the leaders took photos with all the officers and men in the small station and visited the fire station.

　　Xicheng District Exhibition Road Street Zoo Fire Station is a small fire station jointly built by Xicheng District Fire Brigade, Exhibition Road Sub-district Office and Beijing Zoo, which is subordinate to Beijing Xicheng District Fire Rescue Brigade for daily dispatch and management. The Zoo Fire Station is mainly responsible for fire fighting and emergency rescue in the area of about 1 square kilometer north of Exhibition Road Street, involving Beijing Financial Technology and Professional Service Innovation Demonstration Zone (North Exhibition Area), Beijing Zoo and its surrounding areas, and 9 communities. After its establishment, it will greatly shorten the time for handling police situations and effectively improve the ability of disaster prevention and rescue in the northern area of Exhibition Road Street.

　　In addition, in order to protect national key parks, national key cultural relics protection units, national popular science education bases and national 4A-level scenic spots — — The fire safety of Beijing Zoo and Beijing Exhibition Hall, the small fire station of the zoo has formulated special emergency response plans, and carried out daily fire patrol inspection and fire safety publicity and education training. (Author Zhang Tong)

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The exterior design of the eπ 008 is fashionable and full of technology. Its front face adopts a streamlined design and is equipped with a unique air intake grille. The details of the grille are exquisite and recognizable. The overall style is both powerful and dynamic, showing the aesthetic concept of future cars. The body lines are smooth and exude a strong sporty atmosphere, highlighting the leading position of the eπ 008 in the field of new energy vehicles.

eπ008以其精湛的工艺和优雅的线条，勾勒出流畅的车身侧面。车身尺寸为5002mm*1972mm*1732mm，轴距长达3025mm，为乘客提供了宽敞的内部空间。前轮距和后轮距均保持在1650mm，保证了良好的行驶稳定性。轮胎规格方面，eπ008采用了前后一致的265/45 R21轮胎，搭配精致的轮圈设计，不仅提升了行驶性能，也增添了时尚动感的视觉效果。

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车系eπ008搭载了一台1.5T涡轮增压发动机，可输出147马力的强劲动力，最大扭矩达到了210牛·米。配合电动车单速变速箱，这款发动机为车辆提供了高效且灵敏的驱动性能。

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【New Energy MPV Sales Ranking in November 2024Compared with new energy cars and new energy SUVs, the sales volume of new energy MPV is much lower, and the share of new energy in MPV market is far lower than that of traditional fuel vehicles. According to the data of Xiaobian Comprehensive Association, in November 2024, the retail sales volume of the domestic new energy MPV market was only 38,000, and the penetration rate in the MPV market was less than 40%.

In November, the sales ranking of the new energy MPV market also changed greatly. The sales of Tengshi D9, which once dominated the new energy MPV market, fell sharply. Lantu dreamer PHEV and Chuanqi E8 PHEV became "upstarts" in the new energy MPV market. After the new model went on the market, the sales of Krypton 009 were bullish, Buick GL8 PHEV made up for some of the lost shares due to the decline in fuel GL8 sales, while the sales of Tucki X9 and Ideal MEGA were still not high.

Specifically, in November, the retail sales volume of Lantu Dreamer PHEV was 7,498 units, winning the new energy MPV sales champion for two consecutive months; The sales volume of Chuanqi E8 PHEV reached a new high, ranking second with 6,400 vehicles, surpassing the sales volume of Tengshi D9 DM-i for the first time.

The sales volume of Tengshi D9 DM-i continued to decline. In November, the retail sales volume dropped to 5,795 vehicles, down 40.5% year-on-year, ranking only third, losing the new energy MPV sales champion for two consecutive months.

After the launch of the new model, the sales volume of Kyk-009 exceeded 3,000 vehicles in August, ranking fourth with 4,201 vehicles in November, and it is also the pure electric MPV model with the highest sales volume; Buick GL8 PHEV followed closely, ranking fifth with sales of 3,618 vehicles in November.

Pure electric compact MPV polar fox koala 11 sold 2126 vehicles, ranking sixth. Tucki X9 and Chuanqi E9 PHEV sold 1,439 vehicles and 1,121 vehicles respectively, ranking seventh and eighth.

Other new energy PMV sales are less than 1000 vehicles, of which the ideal MEGA sales are 863 vehicles, ranking ninth; Pentium NAT, Krypton MIX and Lantu Dreamer EV all sold more than 500 vehicles, ranking 10th to 12th. The sales of Hongqi HQ9 PHEV and Yizhen L380, which were listed shortly, were only 441 and 401 respectively, ranking 13th and 14th.