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 law rules and collection and management procedure rules, 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 an account system 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 newsUnder the pressure of the US-South Korea military exercise, North Korea’s nuclear weapons show its strength. While the situation on the Korean Peninsula is mired in a vicious circle of showing strength and confrontation, North Korea’s attitude has shown new trends. First, after a lapse of six years, he took the initiative to invite senior UN officials to visit the DPRK. Second, he sent a message to the United States through the Russian Foreign Minister, demanding direct dialogue with the United States. North Korea, which has always been tough, played the "diplomatic mediation" card at this time, which aroused great concern from the outside world.

　　On the 9th, Faltman, UN Under-Secretary-General for Political Affairs, concluded his five-day visit to the DPRK and briefed the media on his visit to the DPRK. Faltman particularly emphasized the urgency of easing the tension on the peninsula and reiterated the importance of resorting to diplomatic channels to solve the problem.

　　Only "sincere dialogue" can ease the situation.

　　In a press release to the media, Faltman pointed out that only by resorting to diplomatic channels and through "sincere dialogue" can the current tension on the peninsula be eased, and in the process of solving problems, "time is the key".

　　Faltman visited the DPRK from 5th to 9th, and had "extensive" discussions with DPRK Foreign Minister Li Yonghao and DPRK Deputy Foreign Minister Park Myung-kook on issues of common concern. They exchanged views on the Korean Peninsula issue and agreed that "the situation on the peninsula is the most tense and dangerous peace and security issue in the world today".

　　During his visit, Faltman emphasized to the DPRK the necessity of fully implementing relevant UN Security Council resolutions. He also pointed out that to prevent misjudgment of the situation, the risk of conflict should be reduced through open channels. The international community is worried about the escalation of tension and is working hard to find a peaceful solution. Faltman also met with members of the United Nations country team and diplomatic missions and inspected some United Nations projects.

　　This is the first visit to North Korea by a senior UN official at the level of Under-Secretary-General in six years.

　　North Korean media announces UN Deputy Secretary General’s visit communique

　　On the 9th, Korean Central News Agency also released a communique on the visit of UN Under-Secretary-General Faltman to the DPRK.

　　According to the Korean Central News Agency Communiqué, Faltman visited the DPRK Foreign Minister Li Yonghao during his visit to the DPRK from 5th to 9th this month, and held talks with the Deputy Foreign Minister on the cooperation between the DPRK and the United Nations and the situation on the Korean Peninsula.

　　The DPRK stressed that the responsibility for the deterioration of the situation on the Korean Peninsula lies entirely in the US hostile policy towards the DPRK and nuclear threats and intimidation.

　　Faltman, on the other hand, said that the United Nations was deeply worried about the deterioration of the situation on the Korean Peninsula, and expressed his willingness to contribute to easing the tension on the Korean Peninsula in accordance with the UN Charter.

　　Korean Central News Agency reported that the two sides agreed to communicate normally through exchanges at all levels in the future.

　　Russian foreign minister sent word that the DPRK wants direct dialogue with the United States

　　While North Korea asked the United Nations to mediate, it also rarely expressed its willingness for direct dialogue to the United States through Russia. According to the British "Guardian" report, on the 8 th, Russian Foreign Minister Lavrov conveyed the information of North Korea to US Secretary of State Tillerson during his attendance at the meeting of foreign ministers of the member States of the Organization for Security and Cooperation in Europe in Vienna. Lavrov said that the door of "direct dialogue" between North Korea and the United States on the "nuclear deadlock" is open, and North Korea is willing to engage in dialogue with the United States on the premise of security. Lavrov said that Russia supports this and is ready to promote dialogue. However, US Secretary of State Tillerson did not respond to this on the spot.

　　China supports the US-DPRK dialogue and promotes the DPRK nuclear peace talks.

　　China’s Foreign Ministry spokesman Geng Shuang said at a regular press conference on the 8th that China supports the dialogue between the DPRK and the United States and has been making efforts to this end.

　　Foreign Ministry Spokesperson Geng Shuang: We have always said that the essence of the nuclear issue on the Korean Peninsula is security, and the core is the contradiction between the DPRK and the United States. As the direct parties to the nuclear issue on the Korean Peninsula, the DPRK and the United States should solve the relevant problems through dialogue and negotiation. In fact, China has been making efforts to do the work of both sides. At the same time, we also welcome the efforts of other parties, including the Russian side, to push the nuclear issue on the Korean Peninsula back to the track of peaceful settlement through dialogue and consultation as soon as possible.

　　The hope of peace has not been annihilated. Choose not to accept the use of force.

　　China’s Foreign Minister Wang Yi said at the opening ceremony of the 2017 Symposium on International Situation and China Diplomacy on the 9th that the current situation on the Korean Peninsula is still mired in a vicious circle of showing strength and confrontation, and the prospect is not optimistic. But at the same time, we should also see that the hope of peace has not been annihilated, the prospect of negotiations still exists, and the choice of using force is absolutely unacceptable.

　　Foreign Minister Wang Yi: We believe that in the next step, all parties should seriously consider China’s "double suspension" initiative, take the first step to ease the situation, at least pull the situation on the peninsula out of the current "black hole" and create the necessary conditions and atmosphere for resuming dialogue and negotiations.

Recently, the iPhone 16 Pro 128GB version enjoyed the national subsidy policy for the first time, and the news that the price dropped to 5,499 yuan sparked heated discussions on social media. This price reduction not only made many consumers flock to it, but also set off a wave of buying spree in JD.COM’s self-operated flagship store, which led to the goods being sold out for a time. However, behind this shopping spree, the controversy about storage capacity and cost performance also followed.

For the 128GB version of iPhone 16 Pro, consumers and industry insiders have had a heated discussion. Science and technology blogger "Science and Technology Daily" bluntly said that buying the 128GB version is really a "waste of state subsidies", and suggested that consumers should look to the domestic flagship mobile phone with the same price. Indeed, in today’s era of short videos and high-definition photos, 128GB of storage space may be stretched for heavy users. Domestic mobile phones with the same price often provide more storage space, which makes the cost-effective advantage of iPhone questioned.

Faced with the problem of insufficient storage space, some consumers put forward an alternative scheme of expanding their capacity by themselves after purchasing the 128GB version. However, this seemingly economical solution has great risks. According to Apple’s official statement, any unauthorized modification or disassembly will cause the equipment to lose its warranty qualification. In addition, unofficial expansion may also lead to a series of problems such as unstable equipment and incompatible systems, which will ultimately affect the user experience. In the iPhone ecosystem, the importance of official maintenance service cannot be ignored. Consumers need to weigh the value of warranty service while pursuing cost performance.

The introduction of the state subsidy policy has undoubtedly brought benefits to consumers, but it has also triggered in-depth thinking about product selection. When buying an iPhone, consumers need to fully consider their own needs, usage habits and subsequent maintenance costs, rather than simply being attracted by low prices. After all, a mobile phone that really suits you depends not only on the initial price, but also on the long-term use value.

Dahebao Dahe Finance Cube Trainee reporter Chen Yuxi Ren Bing

In the past 100 days in 2018, Zhongyuan Expressway’s six rounds of financing of 6.4 billion yuan is very eye-catching, and its accumulated loan has reached 38.6 billion, nearly three times its net assets! Behind the high-frequency opening of the "borrowing" model, on the one hand, the financing skills can be seen, and the thirst for funds under the diversified and rapid development can also be seen.

Financing again! In 2018, six rounds of financing have reached 6.4 billion.

On the morning of April 12th, Zhongyuan Expressway announced its second corporate bond coupon rate in 2018. According to the announcement, the issuance scale of corporate bonds is 1.3 billion yuan, with a term of five years, accounting for 5.21% in coupon rate. Zhongyuan Expressway said that the funds raised this time are mainly used to repay the company’s debts.

Just 10 days ago, the first phase of corporate bonds of Zhongyuan Expressway in 2018 was just listed on the Shanghai Stock Exchange, with a bond issuance scale of 1.5 billion yuan, which is also a term of 5 years. In addition to corporate bonds, Zhongyuan Expressway also issued two issues of ultra-short financing, raising 2 billion yuan. In addition, Zhongyuan Expressway also borrowed 1.6 billion yuan from Henan Communications Investment Group Co., Ltd., the controlling shareholder of the company. In just over three months, Zhongyuan Expressway has carried out six rounds of financing, with a total financing amount of 6.4 billion yuan.

According to statistics, as of April 12, 2018, the accumulated loan balance of Zhongyuan Expressway has reached 38.6 billion yuan, and according to its latest quarterly report, its net assets are only 13 billion, accounting for only one third of its loan balance. At present, among the expressway listed companies, Zhongyuan Expressway ranks first with an asset-liability ratio of 74.97%.

Corporate bonds+ultra-short financing, Zhongyuan high-speed financing logic can be seen.

By combing the financing process of Zhongyuan Expressway in the past two years, it is found that this corporate bond and ultra-short financing are the continuation of its previous financing behavior.

In December 2016, Zhongyuan Expressway was approved by the China Securities Regulatory Commission and allowed to publicly issue corporate bonds with a total face value of no more than 4.8 billion yuan to qualified investors. After receiving the approval of the 4.8 billion quota, Zhongyuan Expressway issued the corporate bonds with a total scale of 2 billion yuan, 5 years and 4.95% of coupon rate in August 2017, and listed on the Shanghai Stock Exchange on August 14. The 1.3 billion yuan of corporate bonds to be issued this time and the 1.5 billion yuan of corporate bonds in the previous period are also in the 4.8 billion quota.

In addition to issuing corporate bonds for long-term financing, issuing short-term financing bonds and ultra-short-term financing bonds for short-term financing is also handy for Zhongyuan Expressway.

In February, 2015, China Banking Market Dealers Association accepted the registration of Zhongyuan Expressway short-term financing bonds with a validity period of 2.7 billion yuan for two years. After obtaining the registration, Zhongyuan Expressway issued 500 million yuan in March and December 2015 respectively, and then issued 500 million yuan and 1 billion yuan in March and September 2016 respectively. After the first two issuances expired, Zhongyuan Expressway recycled the quota before the end of the validity period, and issued another 1.2 billion yuan in January 2017 with the maturity date of January 24, 2018. That is to say, more than two months ago, Zhongyuan Expressway just paid a short-term debt of 1.2 billion.

In addition, in May 2016, Zhongyuan Expressway also applied for approval of 3 billion ultra-short-term financing bonds, and quickly issued 1.5 billion in May and August 2016 respectively, and all the quotas were used up. These two sums of money were paid after 270 days, and Zhongyuan Expressway carried out circular issuance, namely, 1 billion yuan 90-day ultra-short financing issued in May 2017, 1 billion yuan 270-day ultra-short financing issued in July, and two 1 billion yuan 90-day ultra-short financing issued in January 2018.

Combing the above bond issuance process, we can see that Zhongyuan Expressway has made full use of the two short-term financing registration quotas, without wasting them, and borrowed the old ones for the new ones and seamlessly connected them. However, in May 2018, the registration period of 3 billion ultra-short-term financing is coming, but Zhongyuan Expressway still needs to pay a total of 3 billion ultra-short-term financing bonds in April and June, so it can’t wait to apply for registration of 5 billion ultra-short financing to make up for this funding gap.

Highway+real estate+finance, diversified layout behind high-frequency financing

Although borrowing heavily, it does not affect its outstanding performance. In fact, the large amount of capital demand of Zhongyuan Expressway stems from the acceleration of the company’s engineering construction and the continuous extension of diversified business chains.

Since the 2017 annual report has not been disclosed, the relevant data of the 2017 semi-annual report is taken as a reference.

According to the subsidiaries, joint ventures or joint ventures of Zhongyuan Expressway shown in the following figure, it can be seen that apart from the construction and operation management of the traditional main business toll roads, Zhongyuan Expressway has a layout in real estate development, property services, oil products management, engineering project supervision business and financial industry, and various investment fields have led to its strong capital demand.

Then, what is the investment situation of Zhongyuan Expressway in various fields?

The first is the highway project. In the first half of 2017 alone, Zhongyuan Expressway newly invested 535 million yuan in 14 road and bridge projects, including Zheng-Luo Expressway reconstruction and expansion project and Zheng Xin Yellow River Bridge project. By June 30, 2017, the accumulated actual investment of these 14 projects was as high as 39.214 billion yuan. And this is not all the road and bridge assets of Zhongyuan Expressway.

Followed by real estate. In recent years, Zhongyuan Expressway has carried out real estate development projects in Zhengzhou and Xuchang through subsidiaries such as Yingdi Real Estate. As of June 30, 2017, the ending balance of Zhongyuan Expressway’s investment in two real estate subsidiaries, Henan Yingdi Real Estate Co., Ltd. and Henan Junyi Real Estate Co., Ltd., was 393 million yuan and 99.33 billion yuan respectively.

Finally, the financial sector. Zhongyuan Expressway has continuously increased its financial business for many years, while investing heavily in financial institutions such as Zhongyuan Agricultural Insurance and Zhongyuan Trust, while vigorously developing its "Bingyuan Department" finance. With two legs, Zhongyuan Expressway has become an invisible "financial control giant" in Henan. The semi-annual report of 2017 shows that the investment balance of Zhongyuan Expressway in Zhongyuan Trust and Zhongyuan Agricultural Insurance is 2.498 billion yuan and 187 million yuan respectively, while the investment balance of its subsidiary Bingyuan Holdings Co., Ltd. is as high as 700 million yuan.

In the latest performance forecast of Zhongyuan Expressway, the net profit of Zhongyuan Expressway is expected to increase by 260 million to 560 million in 2017, with an increase of 35% to 75%. In this regard, Zhongyuan Expressway said that it is precisely because of efficient multi-channel financing that all the funds needed by the company can be successfully put in place and its performance can achieve rapid growth.

Cctv newsIn order to conscientiously implement the spirit of the 20th Party Congress, China Education Modernization 2035 and the State Council’s Opinions on Implementing Healthy China Action, comprehensively strengthen and improve students’ mental health work in the new era, and improve their mental health literacy, it was reviewed and approved by the Central Education Leading Group meeting. Recently, the Ministry of Education and other 17 departments jointly issued the Special Action Plan for Comprehensively Strengthening and Improving Students’ Mental Health Work in the New Era (2023— 2025) (hereinafter referred to as the Action Plan).

　　The Action Plan adheres to the guidance of the Supreme Leader’s Socialism with Chinese characteristics Thought in the New Era, comprehensively implements the Party’s educational policy, persists in educating the Party and the country, implements the fundamental task of educating people by virtue, adheres to the educational concept of putting health first, puts mental health work in a more prominent position, promotes the coordinated development of students’ ideological and moral quality, scientific and cultural quality and physical and mental health quality, and trains new people of the times who are responsible for national rejuvenation.

　　Eight key tasks are deployed in the Action Plan: First, promoting mental health with five educations, persisting in the unity of learning knowledge and improving overall quality, and cultivating socialist builders and successors with all-round development in morality, intelligence, physique, beauty and labor. The second is to strengthen mental health education, offer related mental health courses, give full play to the role of classroom teaching, pay attention to individual differences of students, and help students master mental health knowledge and skills. The third is to standardize mental health monitoring, adhere to prevention first, move forward, and regularly carry out students’ mental health assessment. Fourth, improve the psychological early warning intervention, improve the early warning system, strengthen the construction of physical defense and technical defense, find serious mental health problems of students as soon as possible, unblock the channels for prevention and referral intervention, and timely refer, diagnose and treat. Fifth, strengthen the team of psychological talents, improve the quality of personnel training, equip mental health teachers and smooth the channels of teacher development. Sixth, support mental health research, carry out basic, cutting-edge and international research on students’ mental health, and promote the application of results. Seventh, optimize social psychological service, improve social psychological service ability, strengthen family education guidance service and strengthen the protection of minors. Eighth, create a healthy growth environment, extensively carry out popular science on students’ mental health knowledge and prevention of psychological problems, popularize students’ experience and practices in mental health work, and strengthen daily supervision and management.

　　The Action Plan emphasizes the improvement of various safeguard measures. First, strengthen organizational leadership, and incorporate students’ mental health work into the evaluation of the provincial people’s government’s performance of educational duties, into the overall planning of school reform and development, into the talent training system and supervision and evaluation index system, as an important part of the evaluation of running schools at all levels and the annual assessment of leading bodies. The second is to implement funding, increase overall planning, optimize the expenditure structure, and effectively strengthen the funding guarantee for students’ mental health work. The third is to cultivate and popularize experience, support qualified regions and schools to innovate students’ mental health work mode, and play a leading and driving role.

　　Recently, the new solar energy material project with an annual output of 50 million square meters of China National Building Materials (Zigong) New Energy Co., Ltd. with a total investment of 3 billion yuan started in Zigong High-tech Zone. This project will fill the gap in the field of ultra-white glass production in the central and western regions.

　　The first phase of the project will invest 1 billion yuan, and use the leading technology and equipment in China to build an ultra-white calendered glass production line with a daily output of 700 tons and four supporting deep processing production lines, with an annual output of about 50 million square meters of 2 mm solar calendered glass or 30 million square meters of 3.2 mm solar calendered glass to provide cover glass for solar cells. Upon completion, it is estimated that the annual sales revenue will be 1.3 billion yuan. (Reporter Telly)

　　On February 21st, the website of the central bank announced that the Measures for the Administration of Customer Due Diligence of Financial Institutions and the Preservation of Customer Identity Data and Transaction Records (hereinafter referred to as the Measures), which was originally scheduled to take effect on March 1st, 2022, was suspended for technical reasons. Related business shall be handled according to the original regulations.

　　The relevant person in charge of the People’s Bank of China said that after the promulgation of the Measures, some small and medium-sized financial institutions proposed that the Measures put forward specific norms and requirements for different financial products and business models, and financial institutions needed to revise and improve their internal management systems, information systems and business processes, and conduct personnel training. Therefore, after research, it is decided to suspend the implementation of the Measures.

　　The above-mentioned person in charge also said that the People’s Bank of China will resolutely implement the decision-making arrangements of the CPC Central Committee and the State Council, always practice the people-centered development idea, and will continue to guide financial institutions to strengthen anti-money laundering work, further optimize services for the people while preventing risks, protect the people’s capital security and interests according to law, and continuously improve the quality and efficiency of financial services for the real economy, especially for small and medium-sized enterprises, improve the business environment and promote high-quality economic development.

　　The Measures were originally scheduled to come into force on March 1, 2022. Article 10 of the Measures stipulates that commercial banks, rural cooperative banks, rural credit cooperatives, rural banks and other financial institutions shall identify and verify the identity of customers, and understand and register the source or use of funds if they handle cash deposit and withdrawal business of RMB 50,000 yuan or more or foreign currency equivalent of US$ 10,000 or more for natural person customers.

　　The person in charge of the relevant departments of the central bank once told the media that the main purpose of implementing the Measures is to prevent and curb illegal and criminal activities such as money laundering and protect the safety and interests of the people’s funds. Financial institutions’ implementation of the provisions on personal cash deposit and withdrawal in the above measures will not affect the normal cash deposit and withdrawal business of residents, and the convenience of business will not be affected. Under normal circumstances, financial institutions do not need customers to fill in information or provide proof materials. Financial institutions can directly handle cash deposit and withdrawal business for customers and register relevant information after simple inquiry. Only when the transaction is obviously abnormal and there are reasonable reasons to suspect that the transaction is suspected of money laundering and other illegal and criminal activities, will they further understand the situation from customers. Strengthening the management of cash deposit and withdrawal business is a requirement for financial institutions to fulfill their anti-money laundering obligations, which is in line with international anti-money laundering standards.

　　The person in charge also revealed that statistically, at present, the number of cash deposit and withdrawal businesses exceeding 50,000 yuan in China only accounts for about 2% of all cash deposit and withdrawal businesses, and the above-mentioned regulations on personal cash deposit and withdrawal generally have little impact on customers’ handling of cash business.

　　 Xinhua Net Hefei, November 11th (Li Dongbiao, Yang Xiaobo) After beginning of winter, the weather turned cold, and the autumn colors are still gorgeous in Chaji Village, Jingxian County, Anhui Province, which is located in the mountainous area of southern Anhui. At present, the epidemic is not over yet. Tourists from all over the world wear masks to enjoy the beautiful countryside and enjoy the different autumn charm.

Beautiful scenery of Chaji village.

　　 "The environment here is very beautiful, with many elements of sketching and rich composition." Liu Xinsheng, a watercolor painter who is over 80 years old, loves the mountains and rivers in Chaji Village. He comes to live in the village for half a year every year to find creative inspiration in the mountains and rivers and ancient villages.

　　 Chaji village is one of the largest existing ancient villages in Ming and Qing dynasties in China, and it is also a famous historical and cultural village in China. "Shilicha Village has nine miles of smoke, and Sanxi meets thousands of households; Under the shadow of the pavilion tower of the temple, the small bridge is flowing with apricot flowers. " The ancients once praised Chaji village so much.

　　 Good scenery brings good scenery. Ancient carvings, brick carvings, wood carvings, and natural beauty of the original ecology can be seen everywhere, providing many painting lovers with natural sketching places. Every year, Chaji Village attracts many painters and students to collect wind and sketch, becoming a veritable "painter village".

　　 Villagers who are used to digging in the soil have gradually eaten "tourist meals". Many villagers have transformed into farmhouses, providing meticulous and thoughtful accommodation services for painters, students and tourists who come here to paint and sketch, travel and sightseeing. Now, more than 200 homestays and farmhouses are blooming everywhere in Chaji Village.

De Gong Hall House in Chaji Village.

　　 Relying on the advantages of resources, Chaji Village shares in the tourism development company with the whole ancient residential resources, and enjoys a dividend of 12% of the ticket income every year, which has promoted the collective economic development of the village and increased the income of the villagers. "After more than 10 years of development, villagers in Chaji Village have become the beneficiaries of tourism development. Many people in the village have built new houses and bought cars, and their lives are getting better and better. " Liu Xinsheng said.

　　 Keep the "green mountains and green hills" in exchange for "Jinshan Yinshan". On the afternoon of November 10th, in Aili Village, Yandun Town, Nanling County, Wuhu City, Anhui Province, villagers Yang Xinbing and his wife had just received a group of foreign tourists and were busy tidying up. Seeing someone coming in from afar, the couple quickly stopped what they were doing and greeted everyone.

A corner of Aili village.

　　 Aili Village is located at the southernmost tip of Wuhu City, surrounded by mountains, green water and mountains and rivers, and is known as "Shangri-La in southern Anhui". Beautiful natural scenery and profound cultural heritage have attracted countless tourists.

　　 In 2016, Yang Xinbing, a migrant worker, saw the prospect of tourism development in the village and returned to his hometown to start a farmhouse. "It’s better to be a boss at home and take care of your family." After work, Yang Xinbing also pounded up handicrafts. The artistic bamboo fence and interesting landscape waterwheel are all masterpieces of Yang Xinbing, which not only can earn extra money, but also make Yang Xinbing feel full of happiness.

The neat village appearance and beautiful natural landscape of Aili Village are integrated.

　　 "The most attractive thing about Aili Village is the original ecological scenery," said Wang Juan, deputy mayor of Yandun Town, Nanling County. "If you keep the green mountains and green hills, you will keep the most original ecological things, so that people in the city can fully feel the beauty of natural ecology."

　　 In recent years, Yandun Town adheres to the concept of "building a town by ecology and prospering the town by tourism" and strives to build an eco-tourism brand, which has laid a solid foundation for the development of rural tourism. Aili village takes the opportunity of beautiful rural construction to strengthen the improvement of human settlements, so that the clean village appearance and beautiful natural landscape can be integrated.

The villagers in Aili village are sorting the golden chrysanthemum.

　　 Focusing on the development of characteristic rural tourism, Aili Village strives to build a rural tourism brand featuring pastoral scenery, local folk customs and traditional festivals. According to Wang Juan, in 2019, Yanli Village received more than 300,000 tourists from Jiangsu, Zhejiang, Shanghai and Anhui, and the collective economic income of the village exceeded 500,000 yuan. Rural tourism is becoming the "golden key" to open the door for villagers to get rich.

　　 In southern Anhui, there are many villages such as Chaji Village and Aili Village that develop rural tourism based on their respective geographical advantages and unique resource endowments, which not only make the villagers’ money bags richer, but also make the village appearance more tidy and orderly, and draw a new picture of beautiful countryside in the new era.

　　CCTV News:According to the website of the General Administration of Quality Supervision, Inspection and Quarantine, a few days ago, Volkswagen (China) Sales Co., Ltd. filed a recall plan with the General Administration of Quality Supervision, Inspection and Quarantine, and will recall some imported Beetle and Golf Travel Series cars from February 6, 2017. According to the company’s statistics, there are 49,480 vehicles involved in Chinese mainland. The details are as follows:

　　From July 1, 2012 to August 6, 2015, some imported 2013-2016 Beetle series cars were produced, totaling 44,718 vehicles;

　　During the period from July 1, 2012 to July 6, 2013, some imported 2012-2013 Golf Travel Edition cars, totaling 4,762.

　　Some vehicles within the scope of this recall, due to the deviation in the process of installing the noise filter of the brake booster, may cause the user to light the brake warning light and harden the brake pedal after using the cruise control function for a long time, which will affect the normal braking performance of the vehicle and pose a safety hazard.

　　Volkswagen (China) Sales Co., Ltd. will entrust an authorized dealer of Volkswagen brand imported cars to check the vacuum degree of brake booster and upgrade the software for the vehicles within the recalled scope free of charge. If necessary, the brake booster will also be replaced.

　　Volkswagen (China) Sales Co., Ltd. advises relevant users to temporarily stop using the cruise control function before the recall. If the above problems are found in the vehicle, you should immediately contact the authorized dealer of Volkswagen imported cars to properly handle the vehicle.

　　Volkswagen (China) Sales Co., Ltd. will notify customers by telephone and registered mail. Users can log on to http://vico.vw.com.cn, the official website of Volkswagen (China) Sales Co., Ltd., or call the hotline of Volkswagen (China) Sales Co., Ltd. at 400-188-0888 to get relevant information about this recall. Users can also visit the website of the Inspection and Supervision Department of the General Administration of Quality Supervision, Inspection and Quarantine (jyjgs.aqsiq.gov.cn), the website of the Defective Product Management Center of the General Administration of Quality Supervision, Inspection and Quarantine (www.dpac.gov.cn) and follow WeChat WeChat official account (AQSIQDPAC) for more information. In addition, you can also call the hotline of the Defective Product Management Center: 010-59799616 or the quality hotline of the local entry-exit inspection and quarantine institution: 12365 (turn to key 2) to reflect the problems in the implementation of the recall or submit defects clues.