Parking service, as a humanized service measure, has been adopted by more and more businesses in the provincial capital. However, while this service project is gradually popularized, some problems have also been exposed. Yesterday (16th), Mr. Li, a citizen of (Shandong) provincial capital, gave his car to the hotel for care while dining in a hotel in the provincial capital. However, due to lax hotel management, a security guard stole Mr. Li’s car to see his friends off, and an accident occurred on the way, which led to the scrapping of the car. And how to claim, Mr. Li is in trouble.

　　Don’t drive after drinking

　　He parked his car in the hotel.

　　During the dinner, Mr. Li drank wine. When he left, Mr. Li was inconvenient to drive, so he gave the car to the hotel for safekeeping. The hotel also said that Mr. Li could pick up the car with the corresponding number plate the next day. Mr. Li said that at that time, he also asked to use the car the next day, and he might come earlier. He hoped that the hotel would arrange people and the hotel agreed. "The hotel can provide such a service, and I still feel quite warm in my heart." Mr. Li said that he left with confidence.

　　Pick up the car the next day

　　The car has been scrapped on the road.

　　The next morning, something happened! Mr. Li went to the hotel to pick up the car. After waiting for more than 10 minutes at the hotel, the staff told him in a panic that the car was gone! Where did the car go? Was it stolen? Mr. Li called the police with questions. That night, Mr. Li received a message from the police. The police found his car at the entrance of the First Municipal Hospital about four kilometers west of the hotel, and it crashed into the curb and had a traffic accident!

　　Yesterday morning, the reporter saw Mr. Li’s car in the accident vehicle parking lot. The airbag in the car has been opened, the seat is covered with blood, the front of the car has been deformed, revealing the engine and water tank. After testing, the car has been scrapped. Looking at the unrecognizable car, Mr. Li felt that it was a pity that this new car, which had only been bought for 8 months, was scrapped like this.

　　View video

　　It turned out that the security guard drove the customer’s car privately.

　　The vehicle is missing. Is it a thief or a mole? After Mr. Li reported the case, the police checked the surveillance video of the hotel and locked the suspect. Surveillance shows that on the evening of the 11th, a young man with a security appearance walked to the car key storage window alone and then left. At 5 o’clock on the 12th, the man appeared in the parking lot again, opened Mr. Li’s car door, started the vehicle and drove off. According to the hotel security supervisor, the security guard was on duty that night.

　　So how did the car accident happen? At the scene of the accident, the police seized the monitoring of a real estate for sale. At about 5 am on the 12th, someone drove Mr. Li’s car westward along Jingyi Road. When the car entered the monitoring range, it was out of control. First, it hit the side of the road, slowed down, slipped and hit the lamppost. Afterwards, when the police came to deal with the accident, the security guard driving had escaped. Because the monitoring distance is far away, the situation inside the car and the specific situation of the driver’s escape were not photographed.

　　Hotel parking service vehicles scrapped on the roadside.

　　On the evening of March 11th, Mr. Li and his friends went to Jingya Hotel, Minghu Road, the provincial capital, for dinner. After arriving at the hotel, Mr. Li handed over the keys and car to the service staff for parking. But when I picked up the car the next day, it was gone.

　　The general process of car theft has been clear, and Mr. Li feels that the hotel has an unshirkable responsibility. "The car and keys were handed over to the hotel for safekeeping. Keys were stolen, cars were stolen and there was an accident. The hotel must compensate for its own losses. Moreover, it was not the thief who committed the crime, but the hotel security guard. The car is entirely the cause of hotel management, and this responsibility should be borne by the hotel. " According to Mr. Li, his car has only been bought for 8 months, and the total cost is about 120 thousand. Because it is not a new car, Mr. Li proposed a compromise plan of claiming 110,000 yuan. "I will pay for the car myself, which is much more important than the hotel compensating me for a car. I have already made concessions."

　　As for Mr. Li’s request, the hotel admitted that it would bear the responsibility of vehicle theft and damage, but the compensation could not be cashed according to Mr. Li’s request. "Mr. Li’s car is insured, and he can wait for the insurance compensation, and the insufficient part will be paid by our hotel." After the theft, Mr. Li negotiated with the hotel for four days, but the hotel still insisted on its own plan. After several consultations, both sides refused to give in. In yesterday’s interview, both sides said that if negotiation fails, they can only go to court through judicial procedures.

　　The customer demands full compensation.

　　The hotel let insurance go first.

　　■ Views of both sides

　　The reporter learned that Mr. Li’s experience is representative in the dispute between hotels and customers. Parking service, as a popular hotel catering service project, has been adopted by many businesses in the provincial capital, but some problems have also been exposed.

　　The car and keys were handed over to the hotel management. How could a security guard get the keys and drive away? In yesterday’s interview, Mr. Li raised questions about the management of the hotel. The reporter made a visit to this. The key storage window of this hotel is set near the door of the hotel lobby, near the service desk. The reporter saw that the key storage window is relatively simple to make, and dozens of small open grids are made of transparent materials. The owner’s keys are placed in the corresponding number plate grids, and the owner gives the number plate to the service desk staff, and the car can be picked up after verification. "During the hotel’s business hours, there are staff on duty at the service desk, and the safety of the keys can be guaranteed. However, at night, these keys are still here, unlocked and unattended, and there must be security risks." Mr. Li said with concern.　　

　　In the past hotline, some readers also reflected similar problems. For example, in parking service, the vehicle was scratched and the contents were stolen, and there were also media reports that there was an accident in the parking process, how to determine the responsibility sharing, and cases in which someone pretended to be a parking person to steal a car.

　　After work, it is neither locked nor watched by special personnel.

　　The key is in the hotel lobby.

　　■ Reporter survey

　　"There is some truth in what both sides say, but the initiative should be on the consumer side." Yesterday, the reporter consulted lawyer Chen Bin of Shandong Kangqiao Law Firm on this matter, and he said after listening to the reporter’s description.

　　Lawyer Chen Bin told the reporter that, first of all, when consumers eat in the hotel, they form a contractual relationship with the hotel. Secondly, the hotel has valet parking service, regardless of whether it charges or not, and it also forms a custody relationship with the customer, so it is obliged to properly keep the customer’s property. Once losses are caused by accidents or property losses are caused by other reasons, the service place should be liable for compensation.

　　At present, the car has been scrapped, and there is no problem for consumers to claim compensation from the hotel. The hotel proposes to let customers claim compensation through insurance first, and it is also an option for the hotel to pay the rest of the money. Now the choice is in the hands of consumers, no matter how they claim compensation, they should be supported. If the hotel does not compensate, consumers can seek a solution through litigation.

　　The initiative is on the consumer side.

　　■ Lawyer’s statement

　　The security guard has turned himself in and claimed to "borrow the car" to send his friend home.

　　Yesterday, the reporter learned from the police that Xiao Zhao (a pseudonym), a security guard who drove privately, has surrendered himself and has been detained by the police.

　　Xiao Zhao confessed that he drank some wine that night, and his mind was a little hot, so he stole Mr. Li’s car key from the key storage window while on duty. He wanted to use Mr. Li’s car to send his friends home when he got off work the next morning. He originally wanted to send the car back after sending his friends, but he didn’t expect an accident on the road. "He fled the scene because he was afraid."

　　"He came back quietly on the evening of the 14th, slept in the dormitory for one night, and only came to me the next morning, so I took him to the police station to surrender." The hotel security supervisor recalled.

　　"The child who borrowed the car is only 20 years old, and I don’t want him to be destroyed in prison."

　　"After the police informed me that the car thief turned himself in, I went to the police station, and the police gave me a simple information about this security guard." It is understood that Xiao Zhao, who "stole a car", just turned 20 this year and worked in this hotel for more than a month. The hotel has put forward a solution to compensate Mr. Li for his losses by security guards, but it is understood that Xiao Zhao’s family is just an ordinary family and it is difficult to compensate Mr. Li for his losses. Mr. Li expressed his attitude towards the car thief. "I don’t want to pursue the responsibility of this little security guard too much. He is only 20 years old, and I don’t want prison life to ruin his future. This is a problem in hotel management, and I still hope that the hotel can take responsibility. " (Reporter Liang Wei Cao Jianmin)

　　China Economic Net, January 9 (Reporter Guo Yue) Recently, Volvo Cars released data: In 2023, the global sales volume reached 708,716 vehicles, of which 180,234 vehicles were sold in Greater China, all reaching record highs. The continuous improvement of brand power and the steady advancement of electrification transformation have also become highlights.

　　Specifically, as of December, 2023, Volvo Cars has achieved positive growth in global sales for 16 consecutive months, and the sales share of pure electric vehicles has climbed to 16%.

　　In the Chinese mainland market, in 2023, Volvo Car’s new energy sector performed particularly well, with sales increasing by 25% year-on-year. At the same time, from January to November, 2023, the market share of Volvo Cars in the luxury fuel car market in Chinese mainland reached 6.3%. Focusing on the performance of specific models, in 2023, Volvo S90 sold a total of 40,379 vehicles, a year-on-year increase of 22%; Volvo XC90 sold a total of 19,615 vehicles, an increase of 11% year-on-year; Volvo XC60 sold a total of 70,811 vehicles, a year-on-year increase of 10%.

　　In terms of new product promotion, Volvo Cars has ushered in new progress in a number of pure electric vehicles. In 2023, the pure electric luxury MPV-Volvo EM90 was launched in the world and opened the reservation in Chinese mainland. In 2024, the brand-new all-electric flagship SUV-Volvo EX90 and the brand-new all-electric luxury SUV-Volvo EX30 will be listed in Chinese mainland one after another. Three all-electric vehicles for different market segments will help Volvo Cars fully launch its new energy market in 2024.

　　At the same time, Volvo Cars is also actively building a new business model for pure electric vehicles and adapting its layout. At present, in addition to nearly 300 dealer operation outlets, Volvo Cars has 46 city center stores and brand experience stores, and the "direct sales+dealers" model has begun to take shape.

　　In addition, Volvo Cars has also established a perfect energy-replenishing system covering all scenarios of users’ travel, covering four scenarios: home charging, public charging, dealer charging and emergency charging. Up to now, Volvo Cars has joined hands with third-party partners to access more than 600,000 charging resources, covering 330+ cities.

　　More than that, in addition to new products and new business models, in 2023, Volvo Cars also established a stable and far-reaching electrification transformation system by continuously promoting localized innovation and carbon neutrality in the whole value chain. In China, Volvo Cars has continuously increased its investment. In 2023, the brand-new Shanghai Design Center and the Asia-Pacific Software Integration Center were put into use one after another, and they worked closely with the brand-new software testing center in Gothenburg, Sweden, to continuously evolve and iterate the safety, software and hardware strength of Volvo Cars.

　　Focusing on the goal of "becoming a climate zero-load benchmark enterprise in 2040", Volvo Cars also actively promotes the low-carbon transformation of the supply chain, including not only the production and manufacturing ends, but also the procurement and logistics chain. On the basis of the previously announced goal of reducing bicycle carbon emissions by 40% from 2018 to 2025, Volvo Cars further accelerated its actions, including announcing at the first chain Expo in 2023 that it would promote the "Hundred Green Electricity" project of the first-tier supplier in China in 2024, and announcing plans to reduce bicycle carbon emissions by 75% compared with the 2018 benchmark in the subsequent COP28 period.

　　In 2023, Volvo Cars continued to sharpen its brand image. While promoting product innovation, we will adhere to the brand concept of safety, sustainability and personalization, and lay the foundation for market performance in 2024. Specifically, in 2023, Volvo Cars released the "World Tree Intelligent Safety System", which further expanded the safety of traffic travel from the traditional active and passive safety to four different safety spaces: inside, outside, body and people, and constituted a more comprehensive safety system.

Beijing News Shell Financial News (Reporter Lin Zi) On September 12th, the new M7 series of AITO was officially listed. At the press conference, Yu Chengdong, managing director of Huawei, CEO of BG, and CEO of BU, a smart car solution, said, "We have invested 500 million yuan in the new M7 series of AITO.".

As a 250,000-class luxury medium and large SUV, the official guide price of the new M7 series in the world is: 249,800 yuan for the five-seat rear-drive version of M7 Plus, 284,800 yuan for the five-seat four-wheel drive version of M7 Plus, and 309,800 yuan for the five-seat intelligent drive version of M7 Max; The six-seat rear-drive version of M7 Plus is 269,800 yuan, and the six-seat intelligent driving version of M7 Max is 329,800 yuan.

The new M7 in Wenjie is equipped with HUAWEI ADS 2.0 high-order intelligent driving system, which is the first to realize high-speed and high-order intelligent driving in urban areas without relying on high-precision maps. It is expected that in December this year, the urban intelligent driving navigation assistance (urban NCA) will realize the experience that can be opened all over the country.

Since its release in April 2023, HUAWEI ADS 2.0 has built a rich scene library on the AI ? ? training cluster, learning 10 million +km in depth every day, and continuously optimizing the iterative intelligent driving algorithm and scene strategy. As of September 2023, the long-distance NCA pilot MPI(Miles Per Intervention) is as high as 200km, and the success rate of urban elevated import and export is as high as 99%+.

HarmonyOS intelligent cockpit has realized the "touch-and-touch" of mobile phones, which can realize the continuous application circulation of drama and games; Mobile phone aerial photography can also be transferred to the cockpit screen; HUAWEI MagLinkTM in the back row expands the use method of Huawei’s flat-panel hanging and connecting.

[technology circle]

Yu Chengdong: Huawei’s consumer business was renamed Huawei’s terminal business and entered the commercial field in an all-round way.

Yu Chengdong, managing director of Huawei, officially announced that Huawei’s consumer business was renamed as Huawei’s terminal business at the new product launch conference of Huawei’s terminal commercial office, and it has entered the commercial field in an all-round way. In the future, Huawei’s terminal business will comprehensively cover two modules: consumer products and commercial products. Consumer products will continue to focus on serving mass consumers, while commercial products will focus on serving government and corporate customers. (36Kr)

Huawei’s Bluetooth Key Patent Announced

Tianyancha App shows that recently, the patent of "a vehicle control method, vehicle-mounted device and mobile terminal" applied by Huawei Technologies Co., Ltd. was announced. According to the technical scheme of the application, the positioning accuracy of the car Bluetooth key can be improved, the user’s intention can be recognized, the vehicle can automatically execute the operation instructions such as unlocking and locking the door, the use convenience of the keyless entry and starting function of the vehicle can be improved, and the convenience and comfort experience of the user in using the vehicle can be improved.

Apple claims that nearly 20% of the materials used in its products in 2021 will be recycled materials.

Apple published an article in official website on April 19th, saying that it used certified recycled gold in its products for the first time and more than doubled the amount of recycled tungsten, rare earth elements and cobalt. Since 2015, Apple’s use of plastics in product packaging has been reduced by 75%. (Interface)

　

Internet

The second instance verdict of the case of "pretending to be an old godmother employee to defraud Tencent": the appeal was dismissed and the original judgment was upheld.

It is learned from relevant parties that the second instance of the case of three people posing as employees of Guiyang Nanming Laoganma Flavor Food Co., Ltd. and defrauding Shenzhen Tencent Computer System Co., Ltd. has been ruled by Guiyang Intermediate People’s Court: the appeal was rejected and the original judgment was upheld. On December 29, 2021, the Nanming District People’s Court of Guiyang made a first-instance judgment on this case. Three defendants were sentenced to 12 years’ imprisonment, 7 years’ imprisonment and 6 years’ imprisonment respectively, and were fined, and three people returned Tencent’s compensation of 4.31 million yuan. (澎湃)

The Ministry of Industry and Information Technology has notified 37 apps that infringe on users’ rights and interests, and everyone broadcasts live and I love my family.

The Ministry of Industry and Information Technology recently organized a third-party testing organization to check the mobile Internet application (APP). Up to now, there are still 37 apps that have not been rectified, including live broadcast for everyone and I love my family.

It is said that Musk launched an offer to buy Twitter in about 10 days.

On the 19th local time, foreign media quoted people familiar with the matter as saying that Musk planned to launch a tender offer directly to Twitter shareholders in about 10 days. If it is successful, Twitter shareholders can choose to sell their shares at the tender price. According to the report, in addition to the cost of purchasing a 9.2% stake in Twitter, Musk is willing to pay 10 billion to 15 billion US dollars in cash. In addition, he also seeks to raise $43 billion needed to privatize Twitter by introducing other investors and debt financing.

Blackstone, Vista and brookfield have ruled out the possibility of financing Musk’s acquisition of Twitter.

According to market sources, Blackstone Group, Vista and brookfield have ruled out the possibility of financing Musk’s acquisition of Twitter. (Sina Finance)

Instead of boycotting advertisements, Netflix is considering launching a cheaper subscription plan.

Wilmot Reed Hastings Jr., co-CEO of streaming video giant Netflix, said on Tuesday that Netflix is now "quite open" to offering lower-priced subscription plans supported by advertisements. Hastings has long opposed adding advertisements or other promotional activities to the platform, but he said in a pre-recorded earnings conference call on Tuesday that it was "very reasonable" to provide customers with cheaper options. (Phoenix Net Technology)

　

[Car ring]

Less than two months after delivery, Huawei AITO asked the M5 official to raise the price by 10,000 yuan.

On the 20th, the official of AITO Automobile Co., Ltd., which is a cooperation between Huawei and Celestial, released the announcement about the price adjustment of the M5&the listing instructions of the standard version of the M5 rear drive, to adjust the prices of some models of the M5. Among them, the starting price of the standard version of Wujie M5 rear drive was adjusted to 259,800 yuan, which was 10,000 yuan higher than the previously announced price. (Sina Finance)

LI’s delivery was postponed in April because some supply chain enterprises could not supply.

On the evening of April 20th, LI said in a notice issued by the APP that since the end of March, some supply chain enterprises located in Jiangsu, Zhejiang and Shanghai in LI have been unable to supply due to the requirements of epidemic prevention and control. Therefore, it had a great impact on the production in LI in April, which caused some users to delay the delivery of new cars.

Guoxuan Hi-Tech signed a strategic cooperation agreement with Geely Commercial Vehicle.

According to the official news of Guoxuan Hi-Tech, Hefei Guoxuan Hi-Tech Power Energy Co., Ltd., a wholly-owned subsidiary of Guoxuan Hi-Tech, recently signed a strategic cooperation agreement with Zhejiang Geely New Energy Commercial Vehicle Group Co., Ltd. The two parties agreed that Hefei Guoxuan will supply power battery products to Geely commercial vehicles from 2022 to 2024, with an estimated total of 126,000 sets, including micro-surface, light truck and extended range.

　

Energy industry

It is reported that Contemporary Amperex Technology Co., Limited will release new power battery technology in the near future, but Contemporary Amperex Technology Co., Limited denies it.

Contemporary Amperex Technology Co., Limited denied that a new power battery technology would be released in the near future, and said it was a misunderstanding, so please don’t pass it on. Earlier, some media reported that Contemporary Amperex Technology Co., Limited related sources revealed that the company will prepare to release new power battery technology in the near future. (Sina Finance)

　

[Financial Street]

Everbright Securities: Received resignation reports from Yan Jun, chairman of the company, and Liu Jiping, chairman of the board of supervisors.

Everbright Securities announced that the board of directors received the resignation report of Yan Jun, the chairman of the company, on April 19th. Due to job adjustment, Yan Jun resigned as the chairman, director and convener of the Strategy and Development Committee of the Board of Directors. On the same day, the company’s board of supervisors received the resignation report of Liu Jiping, the company’s supervisor. Due to work adjustment, Liu Jiping resigned as the chairman of the board of supervisors, supervisor and member of the governance supervision committee of the board of supervisors. The company has noticed some media reports about other senior managers of the company. At present, other senior managers of the company have not changed, and the company’s operation and management are normal.

Bank of China Securities: Lin Jingzhen resigned as chairman of the company and elected Ning Min as chairman of the company.

Bank of China Securities announced that the board of directors recently received the resignation report submitted by Lin Jingzhen. Lin Jingzhen, Vice President of Bank of China, applied to resign as a director, chairman and director of the Strategy and Development Committee of the Board of Directors due to work arrangements. After his resignation, he will no longer hold any positions in the company. The board of directors elected Director Ning Min as the chairman of the second board of directors of the company.

Chairman of Bank of Nanjing: We will increase Suning’s capital stock in due course and do a good job of stability this year.

Bank of Nanjing held a performance briefing for 2021 and the first quarter of 2022. Hu Shengrong, Chairman of Bank of Nanjing, answered questions about the future layout of Bank of Nanjing’s consumer finance at the performance conference. Hu Shengrong said that the current acquisition of Suning Xiaojin still needs to wait for the approval of the regulatory authorities before realizing equity delivery. At the same time, after the delivery, Bank of Nanjing will study how to increase the share capital of Suning, and at the same time make a series of arrangements in terms of business model, business development planning and internal organization. The main task of Suning’s gold elimination this year is to "stabilize", do a good job in basic work, and achieve greater development next year. (澎湃)

The largest public pension fund in the United States: supporting the removal of Buffett as chairman of Berkshire Hathaway.

According to reports, Calpers, the largest state public pension fund in the United States, disclosed on April 19th that it intends to vote for Berkshire Hathaway’s shareholder proposal to replace Warren Buffett’s position as chairman. Before Berkshire Hathaway held its annual general meeting on April 30th, the California Civil Servant Retirement Fund disclosed its position in the announcement submitted to the US Securities and Exchange Commission. (Interface)

　

[real estate circle]

Evergrande plans to restart large-scale marketing, and the "May 1 Golden Week" 2000 existing home promotion scheme flows out.

According to market information, Evergrande internally issued the Notice on Issuing Ten Key Marketing Measures and Special Assessment during the Golden Week, requiring that the "May 1 Golden Week Grand Discount" and "Existing Home Grand Discount" be packaged. During the Golden Week, 2,000 existing houses will be launched, and the time range is from April 20th to May 5th, 2022. The notice was confirmed by relevant insiders of Evergrande.

Sunac Real Estate Group was forced to execute more than 38 million yuan.

According to the information disclosure website of China, on April 19th, Sunac Real Estate Group Co., Ltd. added a piece of information about the person to be executed, with an execution target of 38.51 million yuan, and the enforcement court was the Chaoyang District People’s Court. Sunac Real Estate Group Co., Ltd. was established in January 2003, with the legal representative Wang Mengde and the registered capital of 15 billion RMB, which is wholly owned by Beijing Sunac Holding Group Co., Ltd. (Interface)

　

[medical circle]

Netcom Kexing executives died, and the company responded: It is true.

Recently, an obituary about the death of Kexing executives was circulated on the Internet. The obituary shows that Cao Xiaobin, senior manager of the Government Affairs Center of Beijing Kexing Biological Products Co., Ltd., died on April 17, 2022 at the age of 45, and was signed by Comrade Cao Xiaobin funeral committee. Kexing confirmed that the news of Cao Xiaobin’s death was true. (Zhongxin Jingwei)

　

Aviation industry

“3• The preliminary report on the investigation of the flight accident of 21 "China Eastern Airlines MU5735 aircraft was released.

After investigation, the qualifications of flight crew, cabin crew and maintenance release personnel on duty meet the requirements; The airworthiness certificate of the accident aircraft is valid, the latest A inspection (31A) and the latest C inspection (3C) of the aircraft have not exceeded the inspection time limit specified in the maintenance plan, and there is no fault report and no fault reservation before the flight and short parking on the same day; There are no goods declared as dangerous goods on board; The navigation and monitoring facilities and equipment along the route involved in this flight are not abnormal, and there is no dangerous weather forecast; Before deviating from the cruising altitude, there was no abnormality in the radio communication and control command between the crew and the air traffic control department, and the last normal land-air call was at 14: 16; The two recorders on board were seriously damaged due to the impact, and the data repair and analysis work is still in progress.

　

More exciting content, all in the first financial APP.

　　In the center of the ancient canal south of Wuxi Wuqiao and at the mouth of Huishan Bangkou, there is an island, which the locals call Huangbudun.

　　As Kangxi, Qianlong and Wen Tianxiang all stayed here, the reputation of Huangbudun spread far and wide, and it can be called "Millennium online celebrity".

　　Today, the island is being repaired and is expected to be completed before the flood season in June.

　　Huangbudun has started a comprehensive repair.

　　At 10: 00 a.m. on March 14th, I took a boat from Canal Park Pier, and soon arrived at Huangbudun, an island in the middle of the river.

　　It is located in the northern section of Wuxi section of the Beijing-Hangzhou Grand Canal and has been a water hub since ancient times. Cargo ships are busy, sirens are blowing, and the Huangbu pier is also a busy scene.

　　Scaffolding has been set up around Huangbudun, and workers are working on it. The reporter was informed that Huangpudun, a cultural relics protection unit in Wuxi that has been in disrepair for a long time, has started a comprehensive repair and is expected to be completed before the flood season in June.

　　Huangbudun is surrounded by water and planted with weeping willows. The spring breeze blows, the willow shoots out, and the pier is lush.

　　"These willows will be preserved, and miscellaneous trees that are unsightly or affect the safety of the building will be cleaned up and treated as a sparse forest." Rong Kanghua, technical director of Huangpudun repair project, pointed to the willow tree in front of him.

　　He introduced that after on-the-spot measurement, Huangpudun is about 30 meters long from north to south and only 20 meters wide from east to west. It is not difficult to construct on this oval island with an area of less than one acre, and materials must be transported by ship. It is understood that the project began in January, mainly to upgrade and transform the building itself, to maintain the authenticity of its style, and to comprehensively improve the environment, greening and lighting at night.

　　The repair project of Huangbudun is undertaken by Wuxi Urban Construction Development Group Co., Ltd.. Zhang Guodong, deputy general manager of Urban Construction Development Group Urban Investment Company, told the reporter that it has been more than ten years since the last maintenance of Huangbudun, and it was not an overhaul before, but the wall was painted, and the current situation of the building is worrying.

　　After the field investigation by experts in water conservancy, cultural relics and gardens, it was found that the main reason for the damage of cultural relics buildings was that the floor inside the building was too low and the river was irrigated, which formed a basin-like effect.

　　Therefore, the key point of this renovation is to reinforce and maintain the revetment, and innovatively set up a mobile flood control wall around the pier. When the flood season comes, the flood control wall can be installed according to the change of water level, so as to improve the safety factor of the pier and ensure that the impact of high water level on Huangbu pier in flood season is minimized. When the flood season passes, the wall will be removed, which not only protects cultural relics, but also does not affect the viewing.

　　The Past Style and History of Huangbudun

　　Huangbu pier, also known as Xiaojinshan, is circular with an area of 220 square meters, and is built with stone revetment. One said that it was named after the site left by Chun Shenjun (Huang Xie) who once treated Furong Lake here; Another name is Song Huizong. Huang Xin, a native of Shanyin, Zhejiang Province, came to Wuxi to manage rice industry, set up rice mills, build stacks, and often berth grain boats beside piers.

Huangbudun in the 1920s and 1930s

　　Since ancient times, Huangbudun has been a scenic spot in the ancient canal. The temple on the pier was built in the Tang Dynasty and has experienced thousands of years of vicissitudes. Huangbudun was once known as ‘ Two Emperors (Emperor Kangxi and Qianlong of the Qing Dynasty), Two Emperors (Huang Xie of Chu and Wen Tianxiang, Prime Minister of Southern Song Dynasty) and One Clear Sky (& lsquo; Hai Qingtian ’ Hai Rui, a famous Ming dynasty minister, is famous for his boarding.

　　During the reign of Emperor Kangxi and Emperor Qianlong in the Qing Dynasty, he stayed in Huangpudun or stayed overnight. Emperor Kangxi inscribed the plaque "Lan Ruo", and Emperor Qianlong also wrote several poems, such as "The two rivers are surrounded by a continent, and the horses and chariots can only pass through the boat". During the reign of Emperor Kangxi and Emperor Qianlong in the Qing Dynasty, he stayed in Huangpudun or stayed overnight. Emperor Kangxi inscribed the plaque "Lan Ruo", and Emperor Qianlong also wrote several poems, such as "The two rivers are surrounded by a continent, and the horses and chariots can only pass through the boat".

　　In the 16th year of the Yuan Dynasty (1279), Wen Tianxiang, a national hero, was detained by the Yuan Army and passed by Wuxi in the north. He spent the night on the pier and wrote a poem "Crossing Wuxi". Poems are full of strong patriotism and national integrity. "Jinshan Ran Ran waves rain, tin water min min vegetation spring. Twenty years ago, I went to the road and walked three thousand miles away. The hero is not dead, but the father and the old are eager to meet. When I read about Cheng Ying’s keeping Zhao at night, I felt a towel once. "

Huangbudun after reconstruction in 1980s

　　Ming Wang Yongji’s "A Brief Introduction to the Scenery of Xishan" records that "Wenchang Pavilion, Huancui Building and Shuiyuexuan, which are old buildings, are shaded by weeping willows, so they are inseparable".

Fan of Wuxi Huangbudun Figure painted by Qian Songyan

　　In ancient times, Huangbu pier was known as "the flood can’t be drowned, and the water can’t be seen at the bottom". However, with the establishment of the flood control wall from Sanli Bridge to Wuqiao Bridge and the heightening of the ground, Huangbu Pier is no longer as high as before compared with the surrounding terrain. There were several floods in the 1990s, all of which flooded the piers and banks. On November 21, 1983, Wuxi Municipal People’s Government announced it as a municipal cultural relics protection unit.

　　For thousands of years, Huangbudun has been closely related to the ancient canal in Wuxi, and the story of Huangbudun has been handed down from generation to generation among the people in Wuxi. Yu Youman, an expert in local chronicles, said: "Using Huangpudun well will be a online celebrity punch point for the Grand Canal."

　　(Source: Comprehensive Wuxi Daily, Wuxi History)

　　* August 28th *

　　The 29 th meeting of the 12 th the National People’s Congress Standing Committee (NPCSC) was held

　　The 29th session of the 12th the National People’s Congress Standing Committee (NPCSC) was held in Beijing from August 28th to September 1st.

　　* 29 August *

　　In 2007, the Ministry of Finance paid the first phase of 600 billion yuan special treasury bonds at maturity.

　　Determination of the maturity renewal method of special national debt in 2007, which is concerned by the market. On August 22, the website of the Ministry of Finance announced that the first phase of the 2007 600 billion yuan special national debt will be paid on August 29, 2017. The Ministry of Finance will issue 600 billion yuan of special treasury bonds to relevant banks in a rolling way. In this regard, Xu Zhong, director of the Research Bureau of the People’s Bank of China, said that the rolling issuance of special government bonds will basically be compared with the practice in 2007, and will not have an impact on the financial market and liquidity in the banking system.

　　Chongqing Jiangbei Airport Terminal T3A put into use.

　　The T3A terminal and the third runway of Chongqing Jiangbei International Airport will be officially put into use on August 29th. By then, Jiangbei Airport will become the fourth airport in China with three runways running simultaneously after Beijing Capital Airport, Shanghai Pudong Airport and Guangzhou Baiyun Airport.

　　*31 August *

　　Xiamen city’s single and even numbers are restricted to non-Fujian D-number cars.

　　From 0: 00 on August 31 to 24: 00 on September 6, Xiamen vehicles were restricted in single and even numbers, non-Fujian D-brand cars were restricted in traffic, and large trucks were restricted in traffic. The traffic police department reminded that this temporary traffic management measure was aimed at Xiamen, including all districts outside the island.

　　* 1 September *

　　Mobile phone long-distance charges roaming charges canceled

　　From September 1st, there will be no long-distance charges and roaming charges for mobile phones in China, which is expected to affect hundreds of millions of mobile phone users. At present, 4G users generally have no long-distance and roaming charges, and this new policy will have a greater impact on non-4G package users. It remains to be seen whether and how much the actual telephone bill can be reduced.

　　The national primary school students’ science classes are unified in advance to the first grade.

　　For the primary school freshmen who entered school in September this year, besides adapting to the study and life of primary school students as soon as possible, they will also face a new challenge: taking science classes. Because the Ministry of Education issued the newly revised "Compulsory Education Primary School Science Curriculum Standards", it clearly adjusted the starting grade of primary school science curriculum to grade one, and it was implemented this fall.

　　Implementation of takeaway industry standards

　　The Service Specification for Takeaway Delivery will be officially implemented on September 1st, which specifies the service process and service quality, including that merchants should confirm orders within 10 minutes, take-away delivery personnel should not enter consumers’ homes, and tipping is prohibited.

　　The first ticket of Beijing online shopping subway ticket is free

　　Internet ticketing platform for one-way ticket of Beijing rail transit — — Yitongxing APP was officially launched a few days ago and took the lead in pilot operation on the airport line. From next month, this convenience measure will be extended to 20 large passenger flow stations. At that time, passengers can enjoy the first free and random reward when purchasing tickets through APP online, including the one-way ticket price of 25 yuan Airport Line.

　　Total prohibition of alcohol in official activities in Guizhou

　　From September 1st, official activities in Guizhou Province were completely banned from alcohol. According to the regulations, all official activities in Guizhou Province will be forbidden to provide any alcohol, and no alcohol provided by any unit or individual, including private alcohol, will be allowed.

　　*3 September *

　　The ninth meeting of BRICS leaders was held.

　　China will host the ninth meeting of BRICS leaders in Xiamen, Fujian from September 3 to 5 this year. As another grand event of China’s home diplomacy in 2017, this meeting attracted the attention of the whole world.

　　The 13th National Student Games opened.

　　The 13th National Student Games will be held at the Huanglong Sports Center in Hangzhou on September 3rd, and the closing ceremony will be held at Zhejiang University on September 16th. In order to embody the concept of openness and sharing, and meet the needs of teachers and students to watch the games, this year’s Games will choose games that meet the opening conditions and open to the public.

On May 10th, 2023, LI announced its financial report for the first quarter of 2023. Despite the fact that the overall performance of China’s auto market is not as good as expected, LI’s quarterly revenue and delivery both hit record highs. Revenue in the first quarter was 18.79 billion yuan, up 96.5% year-on-year. In the same period, LI delivered a total of 52,584 new cars to users, up 65.8% year-on-year, achieving the single-season delivery *. Driven by strong delivery, LI ranked among the top three new energy brands in China in the first quarter, with a market share of about 11%, far exceeding other new power brands. Thanks to the unremitting pursuit of operating efficiency, a number of financial data hit record highs. After deducting equity incentives, operating profit and net profit reached 890 million yuan and 1.41 billion yuan respectively, and free cash flow reached 6.7 billion yuan. The gross profit margin remained stable at 20.4% in the first quarter. A healthy business model and sufficient cash reserves have laid a solid foundation for the long-term development of enterprises.

It is worth mentioning that LI has continuously strengthened its refined operation and promoted the continuous increase of delivery data from January to April 2023. By the end of last month, more than 330,000 home users had chosen LI’s products. Thanks to the emergence of more and more home users, the delivery volume in April 2023 exceeded 25,000 vehicles for the first time, up by 516.3% year-on-year, setting a new record of single-month delivery since the brand was founded, and has delivered more than 20,000 vehicles for two consecutive months. Based on positive market feedback, LI’s second-quarter performance guidance has reached a new high, with an estimated delivery of 76,000 to 81,000 vehicles, up 164.9% to 182.4% year-on-year; The estimated total revenue is 24.22 billion yuan to 25.86 billion yuan, up 177.4% to 196.1% year-on-year.

Maintain high growth in R&D investment and constantly optimize product strength.

In the first quarter, relying on users’ continuous recognition of Ideal L9 and Ideal L8, as well as the strong order volume and rapid capacity climbing of Ideal L7, LI achieved a new single-season delivery result, and gained an 11% market share in the new energy vehicle market of more than 200,000 yuan in China. Once again, it proves that LI is constantly exerting the advantages and cooperative effectiveness of its supply chain, manufacturing, sales and service network from stage 1 to stage 10. At present, the released ideal L series models have achieved outstanding performance in their respective market segments. Among them, as a five-seat flagship SUV of the brand * family, the ideal L7 has delivered more than 10,000 yuan in the complete delivery month, which is also a five-seat SUV model of China brand * with a starting price of more than 300,000 yuan and a monthly delivery of more than 10,000 yuan, becoming one of the luxury five-seat SUVs of more families *; Ideal L8 maintains sales in six market segments *; Ideal L9 has won the monthly sales champion of large SUV for many times since it was delivered last year.

Meanwhile, LI invested a total of 1.85 billion yuan in R&D in the first quarter, up 34.8% year-on-year. In terms of smart space and intelligent driving with high user utilization rate, LI has continuously improved its product strength through OTA upgrade. Since the beginning of this year, the ideal L-series models have completed two OTA version upgrades of 4.3 and 4.4, and more than 100 functions and experiences have been optimized. Among them, the task master can let users define the function combination independently and realize the linkage of seat, driving, navigation and application, which has been well received and discussed by users since it was launched. In addition, in OTA 4.4, the new version of the car adds the sentry mode that users have been waiting for for for a long time. The system will automatically detect the situation around the car and remind users according to the level of different situations. Through its own power-saving strategy, the energy consumption for the whole night is only about half that of other models; At the same time, users who assemble the ideal AD Max intelligent driving system also get LKA Plus function through the recent upgrade. This function can realize automatic lane change when navigation is not turned on, reduce driving fatigue and improve traffic efficiency.

In April, Ideal L9, the six flagship SUV—— of the family, won the five-star intelligent star rating in the evaluation results of the IVISTA China Smart Car Index 2023 * batch released by China Automotive Engineering Research Institute Co., Ltd. (hereinafter referred to as "China Automobile Research"). Especially in the intelligent safety test, Ideal L9 is the vehicle with the highest score among the vehicles that have been tested by China Smart Car Index, and it is also the vehicle with G+ on the basis of four G evaluations. Ideal L9 has also become the vehicle with the highest performance in IVISTA China Smart Car Index.

Create an ideal fortress to protect family members.

LI has also invested a lot of energy and time in safety related to users’ travel, and strived to build an ideal fortress safety body for the whole family through the safety concept of *. Last year, Ideal L9 became a large SUV with G rating for 25% offset collision on both driver’s side and passenger’s side in China Insurance Automobile Safety Index (C-IASI, hereinafter referred to as "China Insurance Research"). In April this year, the Ideal L9 won the five-star evaluation of the upgraded version of C-NCAP in 2021 in the test results of a new batch of China’s new car evaluation regulations (C-NCAP), becoming the vehicle with the highest comprehensive score in history. Ideal L9 is also a luxury large-scale SUV in China, which has obtained * achievements in China’s new car evaluation regulation (C-NCAP), China Insurance Automobile Safety Index (C-IASI), China Automobile Consumer Research and Evaluation (CCRT) and China Automobile Health Index (C-AHI). In the same month, the Ideal L8 also became the SUV model with * achievements in the crash test history of China Insurance Research Institute. In the passenger safety index inside the car, the passenger safety index outside the car and the vehicle auxiliary safety index, the ideal L8 all got the highest rating of G (excellent), especially in the 25% offset crash test on the passenger side of non-standard test items.

A series of excellent crash results depend on the powerful ideal fortress safety car body design, which is a defensive car body structure deeply developed by LI, and strives to provide 360 all-round protection for family members in every position in the car. First of all, LI determined the energy distribution strategy at vehicle level, system level and key parts level, and built a more scientific and reasonable power transmission path and section size system for each main power transmission channel in turn. Secondly, LI designed a cage-type car body with ultra-high torsional rigidity, and used boron steel (hot formed steel) at key positions to form a protective structure with higher strength. At the same time, LI insists on improving material selection, adopts positive energy management and load distribution for body-in-white, carries out accurate topology of key parts and cross-section structure of the body, and truly uses good steel on the blade. The standard flagship ideal fortress safety body truly realizes the equal rights of safety technology.

In addition, following the four five-star certifications of Ideal L9 in China Automobile Health Index (C-AHI) rating, Ideal L8 also recently obtained four five-star certifications in China Automobile Health Index, becoming a well-deserved "green house" to protect family members.

Stepping into a new development chapter with "dual-energy strategy"

Recently, LI officially released the "Double Energy Strategy", which indicates that the brand will exert all-round efforts in "intelligence" and "electric energy". More importantly, by 2025, LI will form a product layout of "one super flagship model+five extended-range electric vehicles+five high-voltage pure electric vehicles", which will face a market of more than 200,000 and fully meet the needs of home users.

In terms of "intelligence", ideal intelligent driving has officially entered the 3.0 era, from high-speed scenes to urban scenes. This system uses three neural network large model algorithms: static BEV network algorithm, dynamic BEV network algorithm and Occupancy network algorithm to restore, and uses NeRF technology to enhance the Occupancy network algorithm to achieve higher accuracy and details, so as to provide accurate information in the decision-making planning of complex urban scenes. At present, based on the accumulation in the past five years, LI has already had the most intelligent driving training mileage in China, which has reached more than 400 million kilometers. The urban NOA navigation-assisted driving system with ideal AD Max 3.0 is planned to push internal test users from the second quarter of this year. By the end of 2023, there will be more than 100 domestic cities, and with a set of technologies, cities and highways will be completely opened. Some intelligent driving abilities based on large-scale model training will also be released to users who adopt ideal AD Pro hardware models.

In terms of "electric energy", LI has officially entered a new stage of "extended range electric" and "high voltage pure electricity". For the pure electric products to be released in the future, LI has deeply cultivated the core technology and landed an 800V ultra-charged pure electric solution. Its advantage lies in making users bid farewell to mileage anxiety and giving pure electric users a "refueling" experience. LI’s pure electric products will adopt a new generation of self-developed electric drive system composed of 800V silicon carbide power modules, with comprehensive optimized design scheme and more advanced resource integration, which will make breakthroughs in all energy efficiency indicators. In addition, in order to reduce the charging difficulties of users of pure electric vehicles, LI officially launched the "Ideal 4C Super Charging Station" and the overcharge network, so as to realize the rapid recharge of charging for 10 minutes and increasing the battery life by 400 kilometers. By 2025, the goal is to build more than 3,000 charging stations. At the same time, the ideal AD Max 3.0 will also be integrated with the ideal 4C super charging station *, making it more convenient for users to go to the super charging station than to the gas station.

Optimize the layout of sales network and enhance the status of the industry *

In the first quarter, in order to support the development of multi-vehicles, LI continued to expand the network layout and accelerate the upgrading of store quality, so as to provide users with more convenient and efficient services. Since late June last year, LI has expanded or optimized nearly 50 existing stores. As of April 30, 2023, LI has 302 retail centers nationwide, covering 123 cities; There are 318 after-sales maintenance centers and authorized car body panel spraying centers, covering 222 cities.

The ever-increasing profitability and cash flow have become the basis for enterprises to continuously invest in R&D and business capabilities, and also provide strong support for brands to maintain their position in the new energy vehicle market. With strong product strength and excellent operational efficiency, LI will continue to strengthen its commercial and service capabilities, create greater value for users and further enhance the flywheel effect of enterprise development.

Just yesterday, Xiaomi made a car and finally took a key step! The Ministry of Industry and Information Technology publicized the model and production enterprise of Xiaomi pure tram. Although the reporting enterprise is BAIC Group, the actual production address is Xiaomi’s own automobile factory.
In other words, Xiaomi is affiliated with BAIC’s qualification and got the "birth certificate" issued by the Ministry of Industry and Information Technology. According to media reports, this time Xiaomi will release two cars, namely SU7 and SU7MAX, which are expected to be launched in February next year.

In appearance, many people feel like Tucki P7, but the size is slightly larger. The interior includes a panoramic open roof and a borderless door design. The door glass is marked with Xiaomi logo, and even the sound cover is printed with Xiaomi logo, which means that Xiaomi’s own sound system is likely to be adopted.
The most critical car battery, Xiaomi uses ternary lithium-ion battery and lithium iron phosphate battery, which are from Contemporary Amperex Technology Co., Limited and BYD respectively. At present, Xiaomi’s factory in Beijing Economic Development Zone has started small batch production. Industry insiders estimate that the price will be within 300,000, and the sales volume will be 50,000 to 60,000 after listing next year. Compared with the sales volume of 100,000 in 2024 proposed by Lei Jun, there is still a big gap.
Although the new energy track is a hot spot now, it is really "rolling" in the industry. In the 200,000-300,000 range that Xiaomi focuses on, there are not only leaders such as BYD and Tesla, but also new forces such as Wenjie, Tucki and Zero Run.

Lei Jun should have thought of all kinds of consequences before he decided to build a car. When Lei Jun announced to build a car in 2021, he said something meaningful. He said that Xiaomi has a cash reserve of 108 billion, and we can afford it. He also said that with such a cash reserve, if you don’t fight seriously, you will be ashamed of your support for rice noodles.
However, I am afraid that this time, rice noodles will let Lei Jun down. More than 200,000 cars are not more than 2,000 millet phones, so consumers must carefully consider them.

Just like Xpeng Motors released its Q3 financial report yesterday, it lost another 4 billion yuan in one quarter, while in the first three quarters of this year, Tucki has already lost 9 billion yuan. I am afraid that the speed of losing money like this is as unbearable as Lei Jun. Although Xiaomi claims to have a cash flow of 100 billion yuan, it is impossible to use it all to build a car.
We must know that Huawei’s breakthrough in 5G this year has seriously impacted Xiaomi’s mobile phone business. Lei Jun can’t use too much money to build a car this time. I’m afraid Xiaomi is run out of luck, and it’s hard to get away with it.

　　A, classification management ideas and standard setting

　　Different choices of civil subjects based on network anchors, as well as different civil contract designs from platforms and brokerage companies, constitute different tax payers and different tax objects in tax law, and apply different substantive rules and collection and management procedures, which inevitably requires the introduction of hierarchical management ideas. Classified taxation management is the essential appeal and concrete embodiment of the statutory principle of taxation. Under the guidance of classification, focusing the collection and management efforts on high-income groups such as head anchors and star anchors is in line with the requirements of the principle of collection and management efficiency, and also meets the requirements of the times to play the role of tax social distribution regulation under the background of common prosperity.

　　How to set the standard of classification is the first question that needs to be answered. The first and bottom line standard is to classify according to the clear provisions of the tax law, and stick to the bottom line of no one size fits all.

　　From the main design point of view, the network anchor is either in the form of a natural person, or in the form of an individual industrial and commercial household, a sole proprietorship enterprise and other organizational forms; In terms of civil contract design, the network anchor either signs a labor contract or business contract with the live broadcast platform, or signs a contract with a brokerage company and forms a tripartite relationship with the live broadcast platform; From the type of income, the main income is labor remuneration and business income (including the business income of natural persons, individual industrial and commercial households and sole proprietorship enterprises), and under special circumstances, it is salary income. If a company is established, it should also be taxed according to enterprise income tax.

　　It is necessary to combine the above various civil subjects and their different contract types, and carry out classified collection and management in accordance with the clear provisions of the tax law, including income tax and value-added tax. The bottom line that needs to be grasped is that we can’t blindly make a one-size-fits-all approach, that is, unify the collection and management according to a certain subject type and contract type.

　　A more guiding standard is to classify according to the amount of income, and advocate the establishment of individual industrial and commercial households, sole proprietorship enterprises and other organizations for high-income groups such as head anchors and star anchors and tax them accordingly. The important orientation of classified management is the collection and management of high-income groups, such as head anchors and star anchors. The amount of income should be regarded as an important standard of classified management, and a standard of amount can be determined by month or year (for example, 100,000 yuan per month or 1.2 million yuan per year). For those above this amount, tax authorities and platforms advocate the establishment of individual industrial and commercial households, sole proprietorship enterprises and other organizations, and handle tax registration, standardize the establishment of accounts and tax accordingly. Of course, it is not mandatory to advocate the establishment of an organization, and taxpayers’ free choice should be respected.

　　Second, the taxation and scheme design of two types of network anchors

　　According to the above standards, we can roughly outline two tax forms of network anchors:

　　The first category is to advocate the establishment of individual industrial and commercial households, sole proprietorship enterprises and other organizations for network anchors above a certain standard amount and tax them accordingly;

　　The second category is network anchors that have not reached a certain standard amount, or have reached a certain standard amount but have not established individual industrial and commercial households or sole proprietorship enterprises.

　　The taxation of the first type of network anchor should be the key concern.

　　The first type of collection and management scheme is designed as follows:

　　(1) Main taxes and tax items: personal income tax is taxed according to "business income" and value-added tax according to "modern service industry" or "life service industry". As far as individual taxes are concerned, from the perspective of formal taxation, the establishment of individual industrial and commercial households and sole proprietorship enterprises should generally be taxed as "business income", and in special circumstances, it can be taxed as "labor remuneration" based on the principle of substantive taxation.

　　(2) Collection and management methods and invoice management: taxpayers declare by themselves, issue invoices by themselves or apply to the tax authorities to issue invoices on their behalf. Whether it is individual tax or value-added tax, for the establishment of an organization, taxpayers should declare themselves, issue their own invoices or apply to the tax authorities for invoicing.

　　(3) Tax determination method: mainly based on audit collection, supplemented by approved collection. According to State Taxation Administration of The People’s Republic of China’s "Strengthening the Tax Administration of Employees in the Entertainment Field", "individual studios and enterprises that are required to be established by celebrity artists and network anchors should be instructed to establish account systems according to laws and regulations, and tax returns should be made by means of audit collection." Therefore, for such anchors, tax registration should be handled, accounts should be strictly established, and accounts should be audited and collected; Considering the difficulty in establishing accounts and saving the cost of collection and management, we can also consider collecting some anchors by verification, but we should ensure the balance of tax burden between the collection by verification and the collection by audit, so as to avoid the alienation of verification into a tax preference tool. (4) Tax payment place and competent tax authorities: According to the relevant provisions of the tax law, "operating income" should be declared and paid in the tax authorities where the business management is located, and the competent authorities are the tax authorities where the business management is located. In terms of value-added tax, it should be declared and paid by the tax authorities in the place where the institution is located or where it lives, and the competent authority is the tax authorities in the place where the institution is located or where it lives.

　　The second type of collection and management scheme is designed as follows:

　　(1) Main taxes and tax items: personal income tax is taxed according to "labor remuneration" or "business income" and value-added tax according to "modern service industry" or "life service industry". If there is no organizational structure, the income obtained from the platform or brokerage company can be taxed as "labor remuneration" or "operating income". From the point of view of collection and management efficiency, we might as well simplify it: whether it is continuous and regular activities for business purposes, and the size of income quota, as the distinguishing standard. Those who do not reach a certain standard amount are generally taxed according to "labor remuneration" (which can be understood as non-sustainability, regularity and small income); For those who reach a certain standard amount, they can be taxed as "operating income" (which can be understood as continuous, regular and large in income).

　　(2) Collection and management methods and invoice management: if the tax is levied according to "labor remuneration", the payer (platform or brokerage company) will withhold and remit it when paying, and the anchor will make annual final settlement; The "operating income" shall be declared by the taxpayer. In invoice management, the former is opened by the anchor applying to the tax authorities, and it can also be considered to be opened by the platform or applied to the tax authorities; The latter is issued by the taxpayer himself or by the tax authorities.

　　(3) How to determine the tax: if the tax does not reach a certain standard amount, it will be taxed as "labor remuneration", and the withholding agent will withhold it and broadcast the personal annual settlement; For those who are taxed according to "operating income", because there is no organization, they will generally adopt the approved collection, but taxpayers can also audit the accounts if they establish accounts.

　　(4) Tax payment place and competent tax authorities: if tax is paid according to "labor remuneration", tax payment shall be declared at the tax authorities where the household registration is located, the habitual residence or the main source of income; If there is a withholding agent, the tax authorities where the withholding agent (such as the platform) is located shall withhold the declaration. Taxes levied on "business income" shall be declared and paid by the tax authorities in the place where the business management is located, and the competent authority shall be the tax authorities in the place where the business management is located. In terms of value-added tax, because there is no place where the organization is located, it should be declared and paid by the tax authorities at the place of residence or where the live broadcast activity takes place, and the competent authority is the place of residence or where the live broadcast activity takes place.

　　No matter which of the above types, the network platform undertakes certain duties and obligations to assist in tax collection.

　　First, the obligation to withhold and remit. For the individual tax levied according to "labor remuneration", the main obligation of the platform is the obligation of withholding and remitting.

　　The second is the determination and sharing of live broadcast turnover. Whether it is reward income or sales income, the platform can grasp it in time and provide it regularly according to the requirements of tax authorities.

　　Third, urge the anchor to handle tax registration, standardize the establishment of accounts, declare and pay taxes in time, and undertake certain inspection obligations and reporting obligations to the tax authorities.

　　Fourth, the feasibility of entrusting the collection. From a practical point of view, entrusting to collect taxes is not the mainstream choice of tax authorities, but there is room for entrusting the platform to collect taxes for network anchors, especially for anchors whose income is higher than a certain standard amount but without an organization. The competent tax authorities can sign an entrustment agreement with the platform to entrust them to collect taxes according to the Administrative Measures on Entrusted Collection.

　　In addition, the tax bureau should also strengthen the ability of data tax management, such as the construction of electronic tax bureau, electronic tax registration, electronic invoice and other related convenience systems, and at the same time strengthen the ability of data sharing with the platform.

　　Third, the policy declaration and legal expression of classified management

　　In recent years, the tax system has strengthened the tax collection and management of webcasting industry, which shows the spirit of the rule of law of statutory and strict tax collection and the times demand of common prosperity, but at the same time, it has also caused great uncertainty and even panic to the practitioners of webcasting industry and related industries: Is the tax rectification of network anchors a temporary "Great Leap Forward" or a continuous implementation of the rule of law? What is the policy orientation for tax consolidation, unified and integrated governance, or focusing on the big and letting the small and releasing water to raise fish?

　　In addition, the resonance between the complexity of tax law norms and the complexity of the design of network anchor trading model also increases the uncertainty of anchor paying taxes according to law and tax compliance, and the lack of clear policy list guidance also increases the illegal risk of tax law. On September 18th, 2021, State Taxation Administration of The People’s Republic of China issued "Strengthening the Tax Administration of Employees in Entertainment Field", but it did not make clear policies and specific rules.

　　In the face of the ongoing tax clearance of the live broadcast industry, tax authorities, network anchors, platforms and other parties should seek to build a basic consensus. The tax system can clearly declare its position on anchor tax collection and management through the rule of law, that is, taxation according to law and strict collection and management, as well as giving play to the social distribution and regulation function of taxation under common prosperity; In terms of policy, the tax authorities should establish the management thinking of classification and clarify the standards of classification and classification, that is, focus on the collection and management of high-income groups such as head anchors and star anchors, and at the same time follow the clear provisions of the tax law and stick to the bottom line of the rule of law that does not apply across the board.

　　On this basis, the tax authorities should construct typical types of network anchors and sort out the current tax rules, and stipulate the tax collection and management types, tax collection methods and invoice management, tax determination methods, tax payment locations, competent tax authorities and tax-related assistance obligations of platforms for different types of anchors, so as to provide clear guidance for network anchors and platforms. This should be an urgent task and a fundamental solution to the current legalization of taxation in the live broadcast industry.

　　(Author Wang Zongtao is an associate professor at Xiamen University Law School, doctor of law)

　　　　　　 CCTV News:In the last year or two, a very popular word on the Internet is: online celebrity punched in, which means that a video of a certain place was broadcast on the relevant platform, which aroused widespread concern, and then a large number of tourists and photographers went to the place to shoot and remember. The influx of people may have boosted local tourism revenue, but some uncivilized phenomena have also embarrassed these places with hot networks.

　　　　　　 Tongdeli is an alley in Suzhou, about 2 meters wide and more than 200 meters long. The 19 western-style houses here constitute the most typical buildings of the Republic of China in Suzhou. The old house named after a TV series is here. Thousands of tourists come here to take photos and punch in every day, and the lives of more than 100 households have changed.

　　　　　　 Aunt Xu is an old resident of No.8 in Tongli. In the past two months, she has received a large number of tourists to visit, take photos and consult every day. Her home was originally an actor’s rest area, and No.7 was the prototype of Su’s old house, but because the layout of the two houses is the same, Aunt Xu often takes the initiative to open the door to receive visitors in order to alleviate the pressure next door.

　　　　　　 Xu Lifang, a resident of Tongli, said: "There are very few uncivilized tourists who are still knocking at the door of Su’s old house in the middle of the night."

　　　　　　 Aunt Xu said that she actually welcomes everyone to visit, but there are some problems, and even the house number of her own "No.8 Tongdeli" has disappeared a few days ago. The location of the actor lounge in the play has also been affected by the large passenger flow.

　　　　　　 Lin Shengguo, a resident of Deli, said: "When someone opens the door in the whole community, once a person takes the lead to rush into the owner’s room, all the tourists will file in, and people will be packed around their homes in the morning. This situation is very common, just like my place, where I used to sit, and so are the tourists. Even the floor of my place was trampled, the board was broken, and some people fell in my place."

　　　　　　 On the roadside of Pingjiang, Suzhou, a small courtyard called Haneryuan is the prototype of the restaurant "Meat eater" where the hero and heroine of this hit TV series met. A large number of tourists have been jammed at the door for two months.

　　　　　　 CCTV reporter Wang Shengdong: "The surge of photo-punching passengers has also brought unprecedented pressure to the garden. For example, this century-old wall around me, many tourists have taken photos with their hands, and the wall has been destroyed. The garden has to arrange special personnel to maintain order at the door."

　　　　　　 Haner Garden staff: "Some of them are for consumption, but more people simply punch in for taking pictures, which will lead to many people trampling on the flowers and plants in our garden, and throwing garbage everywhere, which will affect the environment of our whole garden and elegance. There are stone bridges and Ping Jianghe, which are actually very dangerous for everyone."

　　　　　　 Destruction of flowers and plants is even more common in other places in online celebrity. Chengdu Airport Flower Field is an open sightseeing area built by Chengdu Shuangliu District in the landing area of the east runway of Shuangliu Airport. It has become a place for many tourists to punch in because it can photograph flowers and planes at the same time. The reporter saw at the scene that most tourists can enjoy the flowers on the observation deck, greenway and other places. However, many tourists ignored the fence, and even the staff dissuaded them, insisting on taking photos and playing in the flower planting area. Some flower fields near the sightseeing channel have been trampled by tourists, which is very conspicuous.

　　　　　　 The "online celebrity punch card place", which suddenly rises in heat, can be said to be an embarrassing problem for the local area. There are more tourists, and their popularity has been greatly improved; But the uncivilized behavior of tourists interferes with everyone’s normal life. The Dragon Boat Festival holiday is approaching, and relevant departments in some places have prepared emergency plans for the upcoming large passenger flow.

　　　　　　 Li Jun, a member of the comprehensive administrative law enforcement brigade in the Fengmen area: "Our urban management department has also joined forces with the public security traffic police, transportation and other departments to cope with the peak passenger flow during the Dragon Boat Festival holiday. We have put forward corresponding measures, such as one-way circulation of vehicles, and then our passenger flow has also gone from left to right, and timely guidance has been made to deal with the unexpected incident that happened to some tourists. For these uncivilized behaviors, we first educate them through community volunteers. "

　　　　　　 Ji Zhaoliang, secretary of the Party Committee of Jinfan Road Community, said: "One is the combination of dredging and blocking. If it is sparse, it is mainly because we have also made a hand-painted map, then we will divert residents or some tourists and go to other places to have a look. On the other hand, we have also posted some soft guiding signs at the exit of Tongli, so as not to disturb some normal lives of our residents. "

　　　　　　 In fact, these places in online celebrity are not the tourist attractions in our strict sense, and the short-term gathering of passengers by punching cards will bring great pressure to the local area. On the one hand, we call on tourists to travel in a civilized way and punch cards rationally; On the other hand, for uncivilized behavior, some legal experts said that excessive disturbance to the people and damage to the environment should bear the responsibility.

　　　　　　 Lawyer Cheng Xiaowen: "First of all, it is the provisions of the Law on Public Security Administration Punishment. Once there is a corresponding actor who disturbs some lives and normal life order of others, the public security organs can give warnings and punishments after reporting to the police, and in serious cases, they can be administratively detained."

　　　　　　 According to the lawyer, knocking at the door in the middle of the night and shouting the names of the characters in the TV series are also suspected of infringement. On the one hand, they disturb the normal rest of others. On the other hand, if residents can prove that this behavior has caused their physical, mental or health damage, then the actor should not only apologize, but also make financial compensation.

　　　　　　 Lawyer Cheng Xiaowen: "As a tourist, it’s good to visit people’s private houses, or other places in online celebrity, or to punch cards. First of all, you should travel in a civilized way, respect others, and you respect others, so you can get others’ respect for you."

　　　　　　 Some experts in the field of tourism also said that online celebrity’s punch-in fires quickly and the fever drops quickly, which often caught the local residents and functional departments off guard. Therefore, in addition to on-site emergency coordination due to too many tourists, various means can be used to keep the passenger flow in online celebrity stable, orderly and long-term.

　　　　　　 Deng Ning, vice president of beijing international studies university Institute of Tourism Science, said: "We can relatively explore some of its tourism products, or some tourist routes, and explore its connection with the so-called online celebrity land, so that this kind of people flow can have other places to visit, spend money and experience some local elements with more humanistic care besides punching in. In this case, In order to form a so-called complete tourism experience, it is especially necessary to combine with other local things, such as cultural and creative products, catering, performing arts and so on. It does not have to be physically focused on a certain point, and it can be extended a little more. "