Netease Cloud Music is valued at 8 billion, but it is not Netease.

Every edited reporter Zhao Na every edited Lu Xiangyong.    

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Every reporter Zhao Na, every editor Lu Xiangyong.

Recently, Netease Cloud Music announced that it had received 750 million yuan of Series A financing. After this round of financing, Netease Cloud Music was valued at 8 billion yuan. As a leading Internet technology and online game service provider in China, in 2016, Netease’s net income was 38.179 billion yuan, of which the net income from online games was 27.98 billion yuan, accounting for 73.29%. However, Netease has been building non-game products, and Netease Koala Haibao and Netease YEATION have been well evaluated in the market. There is reason to believe that Netease Cloud Music is another non-game signboard created by Netease.

National business daily reporter found that Netease Cloud Music is not operated by Netease, but by another company whose CEO Ding Lei holds 99%.

The main operator is Hangzhou Ledu.

When you open Netease Cloud Music on the computer, you can find that it uses Netease’s second-level domain name (music.163.com), and it shows "Copyright by Netease Company" at the bottom of the homepage, but the operation is undertaken by a company called Hangzhou Ledu Technology Co., Ltd. (hereinafter referred to as Hangzhou Ledu). Netease Cloud Music’s corresponding Network Culture Business License is Zhewangwen [2015] No.0415135, which also belongs to Hangzhou Ledu. Its business scope is "using information network to operate music and entertainment products" and its type is "mainland operating Internet cultural units".

According to the industrial and commercial data, the shareholders of Hangzhou Ledu are Ding Lei and Zhu Yiwen, natural persons, and their contributions are 9.9 million yuan and 100,000 yuan respectively, accounting for 99% and 1%. The legal representative of Hangzhou Ledu is Zhu Yiwen, registered on December 25, 2014, with a registered capital of 10 million yuan. Zhu Yiwen is also the executive director and general manager of the company.

According to public reports, Zhu Yiwen is currently the CEO of Netease Cloud Music.

So, where is the ownership right of Netease cloud music products at present? The reporter found that on the Apple App Store, the copyright of Netease Cloud Music belongs to Netease (Hangzhou) Network Co., Ltd., and the developer is Hangzhou Netease Cloud Music Technology Co., Ltd. (hereinafter referred to as Hangzhou Netease Cloud Music). The legal representative of Hangzhou Netease Cloud Music is also Zhu Yiwen, with a registered capital of US$ 3.75 million, and the shareholder is Cloud Village Limited, with a capital contribution ratio of 100%.

It is worth noting that the information further inquired by the reporter through the Companies Registry of the Government of the Hong Kong Special Administrative Region shows that the company category of Yuncun Co., Ltd. is a private company limited by shares, and its establishment date is February 22, 2016. The share capital, both issued and paid, is HK$ 1. The list of directors only lists Ding Lei as a natural person.

Zhao Zhanling, a well-known IT and intellectual property lawyer, said in an interview with national business daily that Hangzhou Ledu is the main operator of Netease Cloud Music and the main holder of the Network Culture Business License. However, Hangzhou Ledu has only two natural person shareholders, including Ding Lei, and Ding Lei is the absolute controlling shareholder, which shows that there is no equity relationship between Netease and Hangzhou Ledu, but only authorizes Netease Cloud Music to use the trademark, domain name and other intellectual property rights of Netease.

How to determine the future ownership

The company introduction page of Netease Cloud Music shows, "Hangzhou Netease Cloud Music is an Internet technology company under Netease. Netease Cloud Music is a music product developed by it. " From a legal point of view, if the owner and the operating entity are separated, is it compliant?

Zhao Zhanling told reporters that this practice is "not illegal and legal", and there should be an intellectual property license agreement between them. Netease allows Hangzhou Ledu to use its trademark and other intellectual property rights, and Hangzhou Ledu may pay a certain usage fee, and there may also be other business cooperation agreements between them.

National business daily reporter found in Netease’s 2016 annual report (FORM 20-F) recently submitted to the US Securities and Exchange Commission (SEC) that Netease cloud music was summarized as "our online music social network" and classified into email, e-commerce and other businesses. In addition, the operating cost part of the above annual report shows that the information cost of Netease in 2016 increased by 4.4 million US dollars to 38.4 million US dollars compared with 2015, mainly due to the amortization of license fees related to cloud music.

Another detail shows that the registration time of Hangzhou Netease Cloud Music was May 18, 2016, and the establishment date of Yuncun Co., Ltd. was earlier on February 22, 2016. In this regard, Zhao Zhanling’s judgment does not rule out the possibility that the latter is specially set up for Hangzhou Netease Cloud Music.

On April 11th, Netease Cloud Music announced a round of financing of 750 million yuan. Ding Lei said that the A round of financing is the first step for Netease Cloud Music to make a bigger dream. With the participation of strategic partners, it will definitely create a more remarkable music career.

In this context, if Netease Cloud Music grows bigger after financing, how to determine the ownership? In this regard, Zhao Zhanling said that Netease Cloud Music belongs to its shareholders. After financing, the control right of Netease Cloud Music is determined by the equity institution after financing and the relevant agreement of the financing agreement.

On the morning of April 23rd, the reporter of national business daily contacted Netease to understand the situation on issues related to the equity of Netease Cloud Music, as well as the share proportion of Netease after financing Netease Cloud Music, industry consolidation and profit planning. As of the reporter’s deadline, Netease did not respond positively. It said that "the investment in mergers and acquisitions should be confirmed by relevant people, and it may be that the time difference problem has not been contacted".

Maintaining a healthy life and behavior style of cancer survivors significantly reduces the risk of death.

Original GlobalMD global doctors organization

The latest research confirms that following the American Cancer Society’s guidelines on healthy nutrition and activities for cancer survivors, controlling weight/obesity, moderate exercise, healthy diet and limiting alcohol consumption can significantly reduce all-cause and cardiovascular diseases and cancer mortality. Pay attention to details.

Reading abstracts

The American Cancer Society (ACS) recently issued a guide to healthy nutrition and activities for cancer survivors, suggesting that survivors should control their weight, exercise moderately, eat healthily and limit alcohol consumption. Numerous studies have shown that the risk of death of obese non-smokers and related cancer patients who follow the guidelines is significantly reduced.

The researchers followed nearly 4,000 cancer survivors diagnosed from 1992 to 2002 (with an average age of 67.6 years). After a median follow-up of 15.6 years, they adopted a composite scoring system of 0-8, covering the compliance evaluation of BMI, exercise, diet quality and alcohol intake.

The study found that the score of 6-8 group decreased by 24% compared with that of 0-3 group, among which the cardiovascular mortality decreased by 33% and the cancer-related mortality decreased by 21%. It is worth noting that BMI control (keep 18.5-24.9 kg/m2; ) Maintaining moderate-intensity exercise of ≥150 minutes per week is the most significant contribution to the improvement of survival rate.

Longitudinal analysis shows that those who keep high compliance (score ≥5) or actively improve their lifestyle after diagnosis are 18%-22% lower than those with long-term low compliance (score < 5) in all-cause mortality.

This study quantifies for the first time the tertiary preventive value of lifestyle intervention on non-smoking obese people and related cancer groups, especially the health behavior adjustment after diagnosis can produce 18% survival benefits.

The data of this study reveals that even if health management is implemented after diagnosis, the mortality rate of cardiovascular diseases can still be reduced by 27%. The results of this study also provide a first-class evidence-based scientific basis for the formulation of the clinical path of tumor rehabilitation.

Original title: "Cancer survivors maintain a healthy life and behavior significantly reduce the risk of death"

Read the original text

It’s about going home for a trip during the Spring Festival, starting school on holiday and returning to work after the holiday … Spring Festival travel rush’s work plan is coming!

  On the 27th, the State Council issued the Overall Work Plan for the Prevention and Control of Epidemic Situation in Spring Festival travel rush and the Guarantee of Transport Services in 2023. In 2023, the comprehensive transportation of Spring Festival travel rush will start on January 7th and end on February 15th, with a total of 40 days. The main points of the Plan are as follows &darr;

  In 2023, Spring Festival travel rush will face new situations and changes.

  First, the passenger flow in Spring Festival travel rush will rebound from the low level, and the total passenger flow may increase substantially;

  Second, the transportation of key materials such as energy and grain and materials such as medical care and people’s livelihood is arduous;

  Third, during the period of Spring Festival travel rush, personnel flow and freight logistics activities were intensive, and personnel cross-activities were frequent.The risk of infection of transportation employees is high;

  Fourth, the long-term low-load operation of transportation has increased the security risks of facilities, equipment and personnel.If management is not in place, accidents in transportation safety production may be prone to occur frequently.

  "Program" requires: to solidly promote the prevention and control of epidemic situation and transportation service guarantee of comprehensive transportation in Spring Festival travel rush,Do everything possible to ensure the efficient and smooth transportation of key materials such as energy and grain, and materials such as medical care and people’s livelihood, and do everything possible to get through the whole chain and all links of passenger travel from the starting point to the end point to ensure the safe departure and smooth return of passengers.

  Take multiple measures to ensure the orderly travel of staggered peaks

  All localities should implement it scientifically and accurately.Optimization measures for epidemic prevention and control and "Class B and B management" measures.

  No more negative certificates and health codes for nucleic acid testing, no more landing inspection and no more temperature measurement for passengers.

  Passenger service shall not be suspended or restricted at will, and normal traffic of vehicles and ships shall not be restricted at will.

  It is strictly forbidden to illegally set up all kinds of check card points on the highway and intercept vehicles at will., to speed up the resumption of suspended passenger services.

  All localities can take appropriate temporary measures to restrict the flow of people in accordance with the law, and guide the public to avoid traveling at the peak of the epidemic as much as possible.

  The implementation of motor vehicle tail number limit policy of the city, according to the needs.To study the measures to suspend the implementation of motor vehicle tail number restriction in stages during the introduction of Spring Festival travel rush.

  Ensure that visiting relatives go home for the New Year and return to work in an orderly manner.. All localities can explore the implementation of flexible vacation and off-peak vacation policies.Reduce the pressure on the public to concentrate on travel.

  The centralized export and import places of migrant workers should strengthen the connection and cooperation.Guide and ensure the safe and healthy travel of migrant workers returning to their hometowns.

  If the demand for returning home and returning to work is relatively concentrated and qualified, it can be combined with the actual organization."Point-to-point" transportation of migrant workers, such as chartered cars, special trains (including carriages) and charter flights.

  Further optimize the prevention and control of epidemic situation on campus and the arrangement of teaching plan, and arrange for returning to school in spring to avoid peaks and peaks. In principle,Colleges and universities should avoid starting school during Spring Festival travel rush as much as possible.. If it is really necessary to start school during the period of Spring Festival travel rush, we should adhere to the principle of "one place, one case", "one school, one policy" and "one level, one policy" to organize the start of school and return to school, and try to avoid the peak period of return passenger flow in Spring Festival travel rush.

  Where the demand for leaving school and returning to school is relatively concentrated and qualified,We can organize "point-to-point" transportation such as student chartered cars, special trains (including carriages) and charter flights.

  All localities should further strengthen the analysis of big data, carefully study the self-driving travel situation of the masses during Spring Festival travel rush, and guide the self-driving personnel to reasonably choose the travel route, time and destination to avoid peak travel.

  All localities should release cultural tourism consumption policies during the Spring Festival in advance,Strictly implement the optimized epidemic prevention and control measures in the cultural tourism industry.

  Strengthen data monitoring, share information such as the size and capacity of tourists in a timely manner,Coordinate the connection between transportation and tourism and the allocation of transportation capacity.

  In view of large-scale epidemic infection, bad weather, safety accidents, emergencies, etc.Formulate and improve the emergency plan for the disposal of stranded tourists, and do a good job in the timely and orderly evacuation of stranded tourists..

  In view of the centralized travel needs such as visiting relatives and friends and going to the market in rural areas, by encrypting the service frequency of urban and rural public transport and rural passenger transport lines, extending the operation time, running the market class, and increasing the appointment response service,Increase the rural transportation service guarantee.

  Improve the operational efficiency of transportation logistics

  Strictly implement the optimization policy of ensuring smooth traffic and logistics.Incorporate transportation logistics practitioners into the "white list" management.

  No longer check the negative nucleic acid test certificates and health codes of truck drivers and crew members,No longer carry out landing inspection for cross-regional mobile truck drivers.

  It is strictly forbidden to shut down the transportation and logistics infrastructure without authorization, and it is strictly forbidden to restrict transportation services in any form.

  Key ports, airports, railway cargo terminals, logistics parks, postal express distribution centers, and operational management units such as navigation channels, navigation structure, and pilot agencies should improve their emergency plans.Establish a front-line personnel reserve team, and if necessary, implement a rotation system to conduct closed management.To ensure the stable operation of key logistics hubs in emergencies.

  All localities should strengthen the dispatch of transport capacity and make emergency preparations.Make every effort to ensure the efficient operation of trunk transportation, collection and distribution of key materials such as energy, grain, agricultural machinery and agricultural materials this winter and next spring..

  Strengthen the joint guarantee of highway services for transportation of key materials,Resolutely prevent long-term and large-scale vehicle congestion.

  Strictly implement the "green channel" policy for the transportation of fresh agricultural products, and ensure the free and convenient passage of vehicles legally loaded with fresh agricultural products in the national unified catalogue and Covid-19 vaccine cargo transportation vehicles..

  Where it is really necessary to close some areas of expressways and water service areas,It is necessary to ensure the normal operation of basic public service functions such as refueling and toilet use.

  It is strictly forbidden to suspend or refuse to change the crew of ships sailing internationally at will.To ensure the smooth supply chain of international maritime logistics and the legitimate rights and interests of crew members.

  Scientifically and accurately prevent and control the epidemic situation in Spring Festival travel rush

  To formulate and implement guidelines for the prevention and control of novel coronavirus infection in Spring Festival travel rush.Fully implement the optimization measures for epidemic prevention and control and the measures of "Class B and B management".

  Conditional highway service areas can be set up with parking areas for vehicles and rest areas for drivers and passengers.Provide drinking water, toilet and rest services for people with fever and other symptoms.

  Organize front-line employees in transportation to carry out health monitoring and implement symptom management.. Employees should minimize social contact, such as fever and other symptoms, and carry out antigen or nucleic acid testing when necessary.

  In principle, personnel with fever and other symptoms are not arranged to engage in transportation activities.; For those who have had symptoms for more than 7 days or have disappeared, they can resume their work under strict personal protection. The principle of strict prudence should be adhered to when drivers take up their posts.

  All localities should carry out extensive publicity,Guide the public to travel rationally and at the wrong peak during their stay in Spring Festival travel rush.

  Passengers are traveling.Wear a mask all the time, actively reduce gathering, adhere to good hygiene habits such as washing hands frequently, coughing etiquette and keeping interpersonal distance.

  The emergence of transportation business service unitsnewWhen infected with coronavirus, the workplace is not sealed and controlled, and it is not isolated from the staff in the workplace.When there is a sudden large-scale epidemic, the key post reserve team will be activated in time., timely dispatch and put into use reserve forces,Ensure that the key hub stations will not be shut down, the service of important transportation corridors and lines will not be interrupted, and the transportation of key materials will not be interrupted during Spring Festival travel rush.

  On safety supervision and emergency response in Spring Festival travel rush.

  Fully consider the particularity and complexity of comprehensive transportation in Spring Festival travel rush in 2023,We attach great importance to the potential safety hazards caused by long-term shutdown or low-frequency operation of transportation tools and unfamiliar driver skills, and attach great importance to the risk challenges brought by bad weather and large-scale passenger flow during Spring Festival travel rush.Take targeted measures in all directions and in the whole chain to prevent and contain all kinds of accidents to the maximum extent.

  Guide and urge transportation enterprises to comprehensively inspect and maintain all the transportation tools, facilities and equipment put into Spring Festival travel rush,Resolutely put an end to the "sick" operation of means of transport and facilities.

  Hidden dangers of major problems such as illegal operation, "three overloads and one fatigue", according to the law and regulations, resolutely curb the occurrence of serious accidents, and resolutely avoid the continuous occurrence of serious accidents.

  All localities should guide and urge transport enterprises,Establish and strictly implement the daily health status reporting system for employees.When necessary, "two points and one line" management can be implemented for front-line employees such as drivers to minimize the infection rate.

  ▌ This article Source: CCTV News WeChat WeChat official account (ID: CCTV News Center)

  Producer/Editor-in-Chief Chai Jing/Zhan Xing Cen

  Desk reporter/Tang Ying editor/Xu Xiaowei cctv news

In 2019, the driver’s license was automatically downgraded? Hebei Traffic Management Bureau responded: false news!

  In 2019, the driver’s license was automatically downgraded? Provincial Traffic Management Bureau responded: false news!

  Hebei News Network (Reporter Gao Shan) Recently, the news about "implementing the new driver’s license regulations in 2019" has been widely circulated in WeChat friends circle and some self-media platforms. Among them, the most concerned is the news that "since 2019, the driver’s license has been automatically downgraded".

  According to the news circulating on the Internet, the vehicle management office will downgrade the owner’s highest driver’s license if the driver who holds the driver’s license from 2019 has the following violations: the first one is the A-class and B-class driver’s license holder, who has a major accident with the main responsibility; The second is that the holders of Class A and Class B driver’s licenses have been deducted 12 points within one cycle; The third is that the holders of Class A and Class B driver’s licenses have not participated in the annual inspection for three consecutive scoring cycles; The fourth is that after the driver reaches the age of 60, the vehicle management office will automatically reduce the driver’s license to C1 driver’s license. In addition, it is reported that if the driver’s driver’s license is reduced to C1 driver’s license and the above behavior still occurs, C1 driver’s license will be cancelled and become waste paper.

  So, are all these news true? In response, the Provincial Traffic Management Bureau responded that there are indeed provisions for the cancellation and downgrade of driver’s licenses, but they are not new regulations, and the specific provisions are also different from rumors.

  According to reports, according to the existing laws and regulations, drivers who hold driver’s licenses for large buses, tractors, city buses, medium-sized buses and large trucks should cancel their driving qualifications for the highest permitted driving type in one of the following three situations: if a traffic accident causes death and bears the same responsibilities, it does not constitute a crime; Having scored 12 points in a scoring cycle; Failing to participate in the examination for three consecutive scoring cycles.

  "This regulation has been implemented since January 1, 2013 and has been implemented for six years. It is not a new regulation." Yu Shiqiang, the Propaganda Section of the Provincial Traffic Management Bureau, said that as for the rules of demotion, it is not the case of online transmission.

  "In fact, the holders of Class A and Class B driver’s licenses are killed in a traffic accident and bear the same responsibilities. If they do not constitute a crime, they will meet the conditions for cancellation and demotion. When the holders of Class A and Class B driver’s licenses fail to score points within a scoring cycle, the scoring cycle may be exempted from verification. Therefore, it is not rigorous to say that three consecutive scoring cycles will be downgraded without verification. In addition, the C1 driver’s license will not become waste paper after being recorded for 12 points, but must take the perfect score study and the subject one exam. " Yu Shiqiang explained.

  Yu Shiqiang told reporters that drivers over 60 years old are allowed to drive, for example, drivers over 60 years old are not allowed to drive large buses, tractors, city buses, medium-sized buses, large trucks, trolleybuses and trams, and those over 70 years old are not allowed to drive low-speed trucks, tricycles, ordinary tricycles, ordinary two-wheeled motorcycles and wheeled self-propelled vehicles. When the driver reaches the corresponding age, he should go to the vehicle management office to get the corresponding quasi-driving driver’s license, which will not be automatically downgraded.

  The Provincial Traffic Management Bureau reminds the majority of drivers that rumors about traffic regulations will appear every once in a while. Please ask netizens to take the official information as the standard, and don’t pass it on.

How to choose which one is more worth starting with, Corolla Twin Engine or Ralink Twin Engine?

In the car market, the dual-engine and the car have attracted much attention. Below, I will compare the characteristics of these two models in detail from the perspectives of power performance, fuel economy, interior quality and high-tech configuration, so as to help you make a wise choice.

First, the dynamic performance:

Double engine: equipped with advanced hybrid power system, the power output is smooth and efficient. The combination of electric drive and gasoline engine makes the acceleration more rapid, and it also has a certain pure electric driving mode, which is suitable for urban driving and short-distance travel.

Toyota Ralink Twin Engine: Ralink Twin Engine also adopts Toyota’s hybrid power system, which has excellent power performance. Its power output is relatively smooth, and it also has a pure electric driving mode, which can realize zero-emission driving in cities.

Second, the fuel economy:

Toyota Corolla Twin Engine: The Corolla Twin Engine performs well in fuel economy. The advantages of hybrid power system make it more economical in fuel consumption, especially suitable for consumers who often drive in cities and commute for a long time.

Toyota Ralink Twin Engines: Ralink Twin Engines also have certain advantages in fuel economy. The high efficiency of hybrid power system makes it perform well in fuel consumption, which is suitable for consumers who pursue economy.

Third, the interior quality:

Toyota Corolla Twin Engine: The interior of Corolla Twin Engine pays attention to practicality and comfort. High quality materials and exquisite decoration create a comfortable interior environment for drivers and passengers. The design of the center console is modern.

Toyota Ralink Double Engine: Ralink Double Engine is also famous for its practicality and quality sense of interior. High quality materials and comfortable seats provide a comfortable and practical interior environment for drivers and passengers. The center console design pays attention to practicality.

Fourth, high-tech configuration:

Toyota Corolla Twin Engine: Corolla Twin Engine has certain advantages in high-tech configuration. Equipped with rich intelligent driving assistance system, multimedia entertainment function and high-quality sound system, it provides more convenience and comfort for drivers.

Toyota Ralink Double Engine: Ralink Double Engine also performed well in high-tech configuration. It has introduced the latest intelligent driving technology, interconnection function and safety configuration, making it more competitive in technology.

In a word, both Toyota Corolla and Toyota Ralink have their own characteristics, and the choice depends on personal needs and preferences. If you pursue efficient power performance, excellent fuel economy, practical interior and rich high-tech configuration, Toyota Corolla twin engines may be more suitable for you. If you are more interested in smooth power output, excellent fuel economy, comfortable interior and high-level technology configuration, Toyota Ralink twin engines may be more suitable.

(If there is any infringement of the above source network, please contact to delete it.)

Gong Fangbin: What profound changes are taking place in China?

  作者:国防大学教授、博士生导师 公方彬

  十八大以来的四年间,中国正在发生且继续发生着三大变化,又是这三大变化,影响和决定着党、国家、民族,以至我们每个人的未来。

  第一、党内政治生态发生变化

  在过去很长时间里,全党乃至社会一再诟病,党内出现信仰失重、行为失规、道德失范、心理失衡。表现出来的就是权力寻租比比皆是,包括周永康、郭伯雄、徐才厚这些身处高位的高级领导干部走向堕落。

Gong Fangbin: What profound changes are taking place in China?

  十八大后,以最高领袖同志为核心的党中央从严治党,采取“定规矩,惩奸恶,扬正气”。或者说,“上树信仰、中立价值坐标、下划红线”,已经和继续改变着党内政治生态,因此改变着党的走向。

  The change of political ecology is the most fundamental change. Only by ecological optimization can we jump out of the historical cycle, such as avoiding anti-corruption becoming "cutting leeks". Judging from the situation of inner-party construction, positive energy is rapidly condensed. While "dare not rot" has become a reality, the system of ensuring "can’t rot" has been continuously improved and promoted, and the spirit and value pursuit of supporting "don’t want to rot" has begun to be endogenous. It is thus asserted that the "turning point" of the inner-party political ecology has arrived.

  Of course, the significance and value of the formation of a new political ecology are by no means limited to anti-corruption. The key is that the mentality, value orientation and behavior of party member cadres, especially senior leading cadres, have changed. Bad political ecology will make the members of the group move in the direction of their own interests, while ignoring or even damaging the interests of the party and the people. A good political ecology is the opposite.

  It is certain that as long as we persist in the "Do not forget your initiative mind", especially fully implement the "initial intention" in the actions of every leading cadre in party member, especially in party member, the party’s ruling ability will be continuously strengthened, and party building will enter a new virtuous circle.

  Second, the social and humanistic ecology has changed.

  The party style determines the political style, which in turn affects the folk customs. Because of the change of political ecology, it has more and more profound influence and even changed the social humanistic ecology. However, the change of humanistic ecology must be counter to political ecology, and the two are mutual motivations and complement each other.

  What elements are contained in the improved or changing humanistic ecology? Including: reconstruction of spiritual world, adjustment of value pursuit, determination of interpersonal relationship and social relationship. These elements are fundamental because they lay the cultural foundation of a nation and constitute the humanistic character of a nation. Therefore, the change of humanistic ecology is destined to profoundly influence and even determine the dynamic foundation and direction of the Chinese nation.

  It can be seen from the change of the concept of "official standard" that the humanistic ecology has changed and is changing. China’s dynasties have never really solved the problem of power corruption, which is rooted in the failure to solve the "metaphysics" of officials, that is, the spiritual world and value pursuit that have not provided the basis of modern political views. Since "learning to be excellent is to be an official", "being an official for food and clothing", and "being an official with one person makes a chicken and a dog ascend to heaven" &hellip; &hellip; Then, the hierarchical interest is the power system, even the motive force, of officials and even the whole society.

  Successive dynasties have repeatedly strengthened the "official standard" and the phenomenon of "power takes all" has emerged, which has led to tensions within the system, social contradictions and class conflicts, and more fundamentally distorted the public’s pursuit of value. Why is the originality of the clever Chinese nation so weak? It must be related to "power takes all" distorting people’s pursuit of value. Being an official can get everything. How can anyone be addicted to the creation of science and culture? Without the creativity of civilization, it is not impossible for a nation to stand on the commanding heights of human civilization and play a leading role.

  In fact, no matter how great a political party or powerful a government is, it is impossible to satisfy people’s excessive desires. Excessive mobilization of people’s desires is bound to be the more fruitful economic achievements, and the more social contradictions and conflicts there are. Without the balance between spirit and matter, people are doomed to be in pain forever and cannot extricate themselves.

  The supreme leader guides the society by systematic engineering. He "upholds faith" and emphasizes that "the people have faith, the nation has hope, and the country has strength". This great emphasis on faith is clearly reflected in the speech commemorating the 95th anniversary of the founding of the Party, the 80th anniversary of the victory of the Long March and the spirit of the Sixth Plenary Session of the 18th CPC Central Committee. He regulated the power boundary and the behavior of officials, and demanded that "the communication between officials and businessmen should be respectful, and there should be no backslapping", and that "if you want to be an official, you should not want to get rich, and if you want to get rich, you should not want to be an official" &hellip; &hellip; These ideas have been institutionalized, directly affecting the values of officials and even the people, and then forming a new humanistic ecology beyond history.

  We have seen that a large number of officials who come for profit are squeezing out the "officialdom". When officials generally establish a new value system, the officialdom ecology is purified, the social and humanistic ecology is improved, China’s science and technology are prosperous, and the sound economic development has a solid foundation, and the Chinese nation has the ability to lead the world.

  Third, the ecology of China’s participation in the world is changing.

  China used to be a big country, but it has been far away from the center of the world for nearly a hundred years. The Opium War was the turning point. Since then, it has gone from bad to worse, and over time it has created a "weak country mentality" and behavior style, which is sometimes incompatible with the world. This is actually the international ecology in which we live.

  If we distinguish the international ecology we live in, there have been three states in the century and a half since 1840: from Lin Zexu, the first person who opened his eyes to see the world, to the founding of New China, the world in Chinese’s eyes is vague, and the number of people who really have the world height, world vision and world mind is extremely limited. Even Lin Zexu, at that time, thought that the legs of the British army would not bend, and they could not get up as long as they were knocked down with bamboo poles. He even asked the officers and men to prepare a large number of filthy things to deal with the British gun attack.

  After the founding of New China, China had "two bombs and one satellite" and won the war to resist U.S. aggression and aid Korea. These achievements gave Chinese a rare self-confidence, which, to a certain extent, made a nation who had been kneeling for a long time straighten up. Of course, because we still lack a real understanding of the world and international thinking, we still took a detour. For example, during the period of participating in the international communist movement, there were ideals higher than reality, passions more than rationality, and they still tried to save the "people of the world in dire straits" when they could not eat. Revolutionary enthusiasm with a serious ignorance of the world is doomed to be a tragedy.

  Before the 18th National Congress of China’s Reform and Opening-up, China, which was led by Deng Xiaoping and continued the Deng Xiaoping route, began to break its closed door, more people went abroad, and began to understand that "the world used to be like this". Because they knew the world, they caught up and finally achieved the development achievements of the world’s second largest economy. To sum up, Deng Xiaoping’s reform and opening up is to let people know about the world and try to shorten the gap between advanced countries. The participation of countries and people in the world at this stage is passive and limited.

  Since the 18th National Congress of the Communist Party of China, the supreme leader has led the new central collective leadership, which has not only put forward the Chinese dream of the great rejuvenation of the Chinese nation, but also been accompanied by a series of measures, including the Belt and Road Initiative and the AIIB, as well as the "China Plan" put forward at the G20 meeting. Goals and behaviors, or China, who participates in the formulation of world rules, take the people of the whole country as the main body. Since they are the main body, they must think independently, and they must make their own judgments by observing the world. In the long run, it will certainly create mature nationals of big countries, and then let the Chinese nation have the ability to lead human civilization forward.

  This is the root of China’s rise as a great power.

Experts suggest that the Regulations on Paid Annual Leave for Employees should be revised in time to fully implement the paid annual leave system.

  □ Our reporter Zhu Ningning

  Near the Qingming holiday, many people have no plans to travel. Since this year’s Qingming holiday coincides with Wednesday, a short day has made many people give up the idea of going out for a holiday directly. In fact, in the past, the practice of "taking a break" to make up a small holiday also attracted many people to "spit", and related topics often rushed to hot search. Therefore, for a long time, there has been a constant call for implementing the paid annual leave system and realizing off-peak travel.

  As early as 1994, China established the legal system of paid annual leave in the Labor Law. In 2008, the State Council promulgated the Regulations on Paid Annual Leave for Employees (hereinafter referred to as the Regulations), which clarified the rights of employees to paid annual leave in the form of the State Council Order. However, for a long time, the implementation of paid annual leave for employees in practice is worrying, especially the situation that employees in manufacturing enterprises enjoy paid annual leave is very unsatisfactory, and even becomes a "paper right".

  "China is accelerating the construction of a new development pattern with the domestic big cycle as the main body and the domestic and international double cycles promoting each other. The new development pattern needs to establish an effective system to expand domestic demand and fully implement paid annual leave. " Wang Xianyong, a professor at the School of Civil and Commercial Economics of China University of Political Science and Law, pointed out in an interview with the reporter of Rule of Law Daily that speeding up the process of amending the law and amending the Regulations in a timely manner will provide legal protection for the paid annual leave to truly land and protect the rights of workers.

  Many factors make it impossible to realize paid annual leave effectively.

  According to a survey data of the Ministry of Human Resources and Social Security, nearly half of the people did not enjoy paid annual leave. According to calculate length, a working employee, China’s per capita paid annual leave is about 10 days, but in fact, the per capita paid annual leave is only 6.29 days, and the employees in private enterprises are even less than 4 days. More than 72% of the employees in private enterprises have not fully enjoyed the Chinese New Year leave.

  "The statutory obligation of the employer to take paid annual leave has been transformed into an alternative economic compensation obligation, which directly leads to the failure to realize paid annual leave." Analyzing the reasons for the difficulty in landing paid annual leave, Wang Xianyong believes that this is one of the main reasons.

  According to the Regulations, if an employer fails to arrange annual leave or pay alternative economic compensation, the labor administrative department shall order it to make corrections within a time limit. If it fails to make corrections within the time limit, in addition to ordering the employer to pay annual leave salary, the employer shall also pay compensation to the workers according to the amount of annual leave salary. However, this provision is somewhat "deformed" in reality. In practice, it often happens that paid annual leave is equal to money compensation. Taking into account various factors such as enterprise benefits and labor shortage, some employers calculate the "economic account" and directly use compensation instead of giving employees a holiday, while some workers are willing to voluntarily give up paid annual leave and replace it with monetary compensation for overtime pay.

  In addition, in Wang Xianyong’s view, the implementation mechanism of administrative intervention in labor disputes is difficult to achieve effectively, which is also an important reason why paid annual leave cannot be fully implemented.

  "According to the regulations, the labor administrative department shall investigate the legal consequences of illegal acts through labor inspection. However, labor inspection alone cannot effectively implement the legal system of paid annual leave. " Wang Xianyong said, on the one hand, in the face of a large number of employers and all kinds of illegal acts within the scope of the labor law, labor inspection is often inadequate. On the other hand, because the supervision cost and litigation risk should be borne by the labor administrative department, it is easy to lead to the subjective reluctance of the labor administrative department to intervene in supervision, hoping that the workers can solve it through labor arbitration or litigation.

  Give full play to the role of paid annual leave to promote the development of tourism market

  "Better rest" is to "work better". Paid annual leave not only helps to safeguard the workers’ right to rest and vacation, but also improves their quality of life. In 2022, the National Federation of Trade Unions’ "Network Special Survey of Workers’ Quality of Life" data showed that nearly 60% of workers thought that "more leisure time and richer spiritual and cultural life" was the main embodiment of the quality of life, ranking second only to income.

  At the same time, off-peak vacations can also ease holiday traffic congestion and further stimulate tourism consumption. According to a survey, 76.31% of employees in manufacturing enterprises want to travel, read, watch exhibitions or watch movies during their leisure time due to their high work intensity, and increase spending on cultural and leisure activities in the future.

  In 2015, "Opinions of the Central Committee of the Communist Party of China and the State Council on Building Harmonious Labor Relations" regards the implementation of paid annual leave as an important task in building harmonious labor relations with China characteristics. In December 2019, the National Development and Reform Commission, the Ministry of Human Resources and Social Security and other nine departments jointly issued the "Implementation Opinions on Improving the Holiday Travel Environment and Promoting Tourism Consumption", proposing to intensify efforts to implement paid vacations for employees and promote off-peak travel. The 14th Five-Year Plan clearly proposes to improve the holiday system and fully implement the paid vacation system.

  "From a micro point of view, the implementation of paid vacation may affect the interests of enterprises, but from a macro point of view, the implementation of paid vacation is an important means to promote tourism recovery and promote consumption, and it is also an important method to solve the obvious high and low peaks of tourism and the unbalanced allocation of public service resources." Hu Bin, member of the Expert Committee on the Rule of Law of the Ministry of Culture and Tourism and executive director of the zhejiang university city college Research Center on the Rule of Law of Culture and Tourism, believes that at present, the top-level design of the paid vacation system is basically available, and the key is to implement it. He suggested that the system should promote the docking of paid vacation with incentive tourism and welfare tourism, appropriately solve the worries of enterprises, and take the implementation of paid vacation as an important basis for enterprise rewards and punishments, credit and rating. At the same time, we should also promote the content of paid leave to be written into the labor format contract and enter the collective labor negotiation.

  It is worth mentioning that during the two sessions of the National People’s Congress this year, many deputies paid attention to the issue of paid annual leave.

  Wu Guoping, deputy to the National People’s Congress and chairman of Wuxi Nianhuawan Cultural Investment Development Co., Ltd., proposed that the paid vacation system should be truly implemented, so as to fundamentally solve the problem of balance in the off-peak season and improve the satisfaction of tourists in the peak season.

  Jiang Guangping, member of Chinese People’s Political Consultative Conference, vice-chairman of the All-China Federation of Trade Unions and secretary of the Secretariat, suggested in the Proposal on Really Implementing the System of Paid Annual Leave that policies related to paid annual leave should be enforced, regulations on enterprises violating legal responsibilities should be improved, constraints on the implementation of annual leave should be strengthened, it is forbidden for enterprises to cancel employees’ annual leave by agreement unless there are special circumstances, and clear provisions should be made for cases where enterprises really cannot arrange employees’ annual leave due to work needs. At the same time, he suggested increasing the cost of illegal activities and appropriately raising the standard of administrative punishment for illegal activities. Strengthen the accountability of labor inspection departments, pay attention to the supervision function of trade unions, promptly punish enterprises and enterprise leaders who violate the provisions of paid annual leave for employees, and demand rectification within a time limit to effectively safeguard the rights and interests of employees.

  It is suggested that the Regulations on Paid Annual Leave for Employees be revised in due course.

  "The reason why employers want to give workers paid annual leave for a certain period of time is because annual leave is for workers to live &lsquo; The normal life that ordinary people should have &rsquo; The minimum working conditions necessary to maintain the minimum living standard of workers. " Talking about why workers should be given paid annual leave for legal days, Wang Xianyong pointed out that paid annual leave has surpassed the private rights and interests of both employers and employees and entered the category of social public interest, which belongs to the scope of labor standards.

  In his view, to fully implement paid annual leave, it is necessary to establish the principle of compulsory paid annual leave, change the current paid annual leave system model, and build an implementation mechanism for fully implementing paid annual leave.

  "China’s current legal system of paid annual leave adopts the institutional model of confirming rights, setting alternative economic compensation obligations and administrative intervention in labor disputes. Under this model, whether the employer fails to fulfill its legal obligations in violation of the law or fulfills its legal obligations according to law, paid annual leave may not be effectively realized. " Wang Xianyong said. In view of this, he suggested that the "Regulations" should be revised in a timely manner, and the implementation mechanism of the right to paid annual leave with multiple comprehensive mechanisms should be established through the revision of the law.

  Regarding the key points of amending the law, Wang Xianyong pointed out that, first, it is clear that paid annual leave has the dual attributes of labor standards and claims. The benchmark of paid annual leave is a compulsory public law obligation borne by the employer to the state. Implement the principle that paid annual leave must be taken, and establish an administrative law enforcement implementation mechanism for the benchmark of paid annual leave. Secondly, the disputes over paid annual leave between workers and employers return to labor disputes, including the disputes over annual leave requesting actual leave, annual leave requesting payment of annual leave salary and annual leave requesting payment of alternative monetary compensation. Third, the law can authorize the labor administrative department to intervene in the paid annual leave dispute through administrative mediation. Fourth, trade unions help workers realize their rights and interests of paid annual leave through representative mechanism and legal supervision mechanism.

  Comics/Li Xiaojun  

Expert advice is coming! Dragon Boat Festival is approaching, can realgar wine be drunk?

  Dragon Boat Festival is one of the most representative traditional festivals in China. When it comes to Dragon Boat Festival, we have to talk about all kinds of folk customs related to it. Drinking realgar wine is one of them. On the Internet shopping platform, many stores sell realgar wine. Some online stores indicate that the products are not drinkable, while others say they are drinkable.

  In the legend of the White Snake, lady white snake drank realgar wine during the Dragon Boat Festival, thus showing his true colors. So can ordinary people drink realgar wine?

  Many online stores sell realgar wine, and there are different opinions about whether it can be drunk.

  The reporter searched for "realgar wine" on an Internet shopping platform and found many stores selling realgar wine. Different stores have various attitudes towards realgar wine.

  Most stores will emphasize that the main function of realgar wine is to "ward off evil spirits", followed by insect repellent. In many online stores selling realgar wine, the function of realgar wine to exorcise evil spirits will be highlighted, and some stores will write more specifically that the function of realgar wine is to "modulate vermilion powder, open the light and draw symbols" and "enlighten wisdom". A few stores will emphasize that it has the effects of insect repellent and itching relief.

  In the use of realgar wine, most stores are cautious and generally require "dripping or smearing" to avoid a lot of contact. There are also a few stores that have marked the precautions such as "No forehead writing", "High risk, please be careful" and "Only suitable for writing arms". Some customer service staff also told reporters that their own realgar wine can be drunk, and the alcohol degree is 42 degrees.

  Drink or not? The custom of drinking realgar wine caused controversy.

  In many places, the custom of drinking realgar wine on Dragon Boat Festival has been preserved to this day. However, different from the custom of eating zongzi, which has been developing continuously in the process of spreading, people have been talking about it more and more. Whether or not to drink realgar wine has aroused everyone’s discussion.

  According to traditional customs, realgar wine has the functions of exorcising evil spirits, killing insects and detoxifying. People add a small amount of realgar to wine, hoping to sterilize and repel insects. While children are not old enough to drink, they smear realgar wine on their bodies in order to disinfect and prevent diseases.

  Modern medicine has found that the main component of realgar is arsenic sulfide, which has strong toxicity. Therefore, more and more people call for people to abandon the custom of drinking realgar wine during the Dragon Boat Festival.

  Appropriately adjust the form of festival customs, and have a happy and safe holiday.

  Can you drink realgar wine after the Dragon Boat Festival? Is it necessary to drink realgar wine at present? The reporter interviewed Yu Bo, director of the Center for Prevention of Diseases of Nanjing Hospital of Traditional Chinese Medicine.

  Director Yu told reporters that the Dragon Boat Festival is in midsummer, the weather is very hot and there are many mosquitoes. The level of medical care in ancient times was far less than that at present, so it was easier to get sick at this time, which is why the custom of Dragon Boat Festival is often related to health and epidemic prevention.

  Realgar is a traditional Chinese medicine blindly. According to Compendium of Materia Medica, realgar has the efficacy of "treating sores and killing viruses" and can "avoid all evils and kill all insects". However, Compendium of Materia Medica also points out that realgar itself is toxic, and many people exaggerate the role of realgar blindly, which eventually leads to poisoning.

  Director Yu pointed out that because the sanitary conditions of the ancients were far worse than now, it was understandable that they chose realgar to disinfect and kill insects, but drinking realgar wine was obviously not correct. "In fact, the ancients used realgar wine, which was rarely taken orally, and it was not taken many times. At most, it was ingested in a small amount. Realgar wine is more used as an external medicine to get rid of snake venom and drive away mosquitoes. " Realgar wine is not easily absorbed by human body when used externally, so it is basically safe to apply it or spray it indoors, but these functions actually have substitutes such as mosquito bites, mosquito incense and pesticides, so "just use it on the Dragon Boat Festival."

  Director Yu said that we can reform this traditional habit, such as replacing realgar wine with ordinary yellow wine.

  Correspondent Zhang Ming Mo Yufan

  Yangzi Evening News/Zi Niu Journalist Zhou Biying

Cultural China travels thousands of degrees, and molten iron turns into stars.

Science and Technology Daily reporter Sun Yue

The red molten iron, hit by a flower stick, hit the high flower shed, igniting firecrackers and fireworks at the top of the shed. Several floors of iron flower rain bloomed in the night sky, molten iron fell to the ground, and golden flowers splashed everywhere. The silver flowers of the fire tree are dazzling, adding a touch of bright color to people’s evening life.

Tiehua in Queshan, Henan Province is known as "the best folk fireworks". This year’s Spring Festival, Tie Hua, a representative project of national intangible cultural heritage, boarded the Spring Festival Evening at the reception desk, bringing New Year’s greetings to the people of the whole country. "I hope that this will be an opportunity to let more people know about Queshan Tiehua and let people feel the’ Millennium charm’ that has never been left behind for a thousand years." Yang Jianjun, the representative inheritor of Queshan Tiehua, a national intangible cultural heritage, told the Science and Technology Daily reporter on February 23rd.

Romantic password at 1600℃

It is a folk cultural performance skill gradually developed by Chinese ancient craftsmen in the process of casting utensils. It began in the Northern Song Dynasty, flourished in the Ming and Qing Dynasties, and has a history of more than a thousand years. During the performance, the craftsmen took turns to beat the hot molten iron in the flower sticks to the flower shed built in advance. For a time, the iron flowers with a height of more than ten meters burst into bloom, expressing people’s good wishes for peace and good weather.

Hot molten iron, how to turn into iron flowers all over the sky? Ma Dandan, a member of Queshan Women’s Tiehua Team, said that the hot metal for tiehua should be "thin but not scattered, thick but not sticky". Therefore, in addition to broken iron, lime, calcium carbonate, magnesium powder and other ingredients should be added appropriately in the iron melting furnace to maintain the proper consistency of molten iron.

While the iron is hot, it is the art of steel and strength, and the most important thing is to "hit"-hit the hot metal high and open it. If you fight high, the hot metal will not hurt the shirtless florist; When it is opened, the iron flower will bloom happily.

After the molten iron is melted, the florist pours the molten iron into the hole at one end of the performer’s "flower stick". During the performance, the flower-beater holds the "upper stick" in his left hand and the "lower stick" in his right hand, with a gourd ladle painted with Tai Chi on his head. He is topless and looks like a warrior incarnating strength and beauty in the splash of Mars.

"If you want the iron flower to be beautiful, the technique is the most important." Ma Dandan said that in the process of beating iron flowers, the three movements of scooping, throwing and hitting must be coherent and clean. In addition, the weight of molten iron scooped out must be less than 2 Liang, the throwing angle must be 90 degrees, and the throwing height cannot exceed the height of a person. Only when you hit it high enough and scattered enough, the iron flower will look good.

The temperature of hot metal is as high as 1600℃, so the performance of playing iron flower is usually carried out in cold winter. Even so, scattered iron flowers are still easy to cause burns. There is a jargon in the flower while the iron is hot-"white is not red", to the effect that the flower can only be produced when the molten iron is incandescent. The orange-red molten iron with low temperature is a lump when it is produced. If it accidentally falls on people, it can give the skin a "very hot".

In the face of danger, shirtless flower-beaters are not daring, just to better protect themselves. Striking iron flowers is a strenuous activity. Large-scale sports will make performers sweat a lot, which can be turned into a "amulet" for the flower-beater to take the iron beads that landed on their bodies away to prevent their bodies from being burned. If you wear clothes, scattered iron beads will soon cause burns once they fall on clothes.

Magnificent momentum makes people clap their hands.

"Spring is the preface, and everything is in harmony; Iron flowers bloom and prosperity is peaceful. This is a blessing and a kind of inheritance. " Yang Jianjun said, "When I was a child, I saw the iron flower, which was so shocking." After the founding of New China, Queshan County held only one iron flower-beating activity in 1956 and 1962, but it was interrupted afterwards. After 10 years’ visit, Yang Jianjun finally sorted out and revived "Queshan Tiehua".

In 2002, Queshan County had a bumper harvest in agriculture, and the county decided to organize a flower fight. This is the first time after the reform and opening up, the government has come forward to organize the blacksmith flower. Yang Jianjun designed and built a flower shed. The event attracted more than 100,000 people and achieved unprecedented success. Since then, Yang Jianjun has taken his own performance team to perform in Beijing, Tianjin and other places. This long-lost folk traditional fireworks, with its thrilling grandeur, made the audience clap their hands and exclaim.

Yang Jianjun said that in recent years, Tiehua was deeply loved by the masses, and gradually evolved from the initial sacrificial ceremony to a pure Tiehua fireworks display.

During the Spring Festival and Lantern Festival, Queshan county, city and countryside will hold activities to beat iron flowers, which will make the rich flavor of the year more mellow in the splash of iron flowers.

In recent years, more and more young people have joined the ranks of non-genetic inheritance, and they have rejuvenated the ancient non-legacy skills with unique perspectives and innovative expressions. "It is indeed dangerous to play with iron flowers, but I am sincerely gratified to see those young people who really love the art of playing with iron flowers." Yang Jianjun said.

Today, Yang Jianjun has organized three teams with more than 30 disciples, including the first women’s Tiehua team in China, and Jiang Xunqian, a cultural heritage blogger with tens of millions of fans, is one of them. They often come up with some new ideas, and try to integrate modern pop elements into them on the basis of retaining the original skills of striking iron flowers.

"There must be someone to pass on and carry forward such a beautiful thing while the iron is hot. Why can’t that person be me?" Jiang Xunqian said.

With the participation of young people, Yang Jianjun also began to try to shoot short videos to share the blooming moment of Tiehua on the Internet, which attracted many young fans. Nowadays, every major festival, Queshan’s iron flower team will fly to all parts of the country to perform, so that this iron flower that has been passed down for thousands of years will bloom more brilliantly.

Can husband and wife share the expenses of supporting the elderly? The most practical tax declaration guide.

  CCTV News:On January 1, 2019, the new Individual Income Tax Law, the Regulations for the Implementation of the Individual Income Tax Law and the Interim Measures for Special Additional Deduction of Individual Income Tax were officially implemented. There are many bright spots in this tax adjustment. The tax threshold is adjusted to 5,000 yuan per month. Individual taxpayers can enjoy six special additional deductions for children’s education, continuing education, serious illness medical care, mortgage interest, housing rent and support for the elderly. These measures pay more attention to benefiting people’s livelihood and are related to everyone’s money bag. 

  How to enjoy such benefits? How to use the personal income tax APP software to fill in the special additional deduction information? CCTV reporter interviewed Ms. Song Guiqing, the department manager of Beijing Guofu Haohua Tax Agency, and sorted out 35 practical questions and answers in the process of tax declaration. Come and collect the tax reduction red envelope in 2019!

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  On June 26, 2018, children from the Second Experimental Kindergarten in Rugao Economic Development Zone, Nantong, Jiangsu Province, learned to arrange flowers in the natural flower workshop at school. Vision china

  Special additional deduction for individual tax &mdash; &mdash; Children education

  1. My child is three years old, but he didn’t go to kindergarten. Can I deduct it?

  A: It can be deducted from the child’s age of 3 (whether he is enrolled in the park or not) until the doctoral student graduates. One of the parents will deduct 1000 yuan every month, or both parents will deduct 500 yuan.

  2. Can I deduct my children from overseas or private schools?

  A: Yes, you can, whether you receive education at home or abroad. Whether you receive public education or private education, you can deduct it according to the regulations.

  3. Can it be deducted during the winter and summer vacations of children at different stages of education?

  A: You can continue to deduct during the winter and summer vacations.

  4. Can the child continue to be deducted when he is out of school due to illness or when he goes to school?

  Answer: As long as you keep your student status, you can continue to deduct it when you go to the army during your suspension or school.

  5. When parents are divorced, the child belongs to the mother, but the father actually pays for it. Who will enjoy the policy?

  A: The child’s father and mother will be deducted according to the existing policy after consultation.

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  On December 22, 2018, Yantai, Shandong Province, the test center of the Tenth Middle School, the candidates who are preparing to take the postgraduate exam are reviewing. Vision china

  Special additional deduction for individual tax &mdash; &mdash; continuing education

  6. I took the CPA exam during my work, can I deduct the special item of continuing education? How to deduct?

  Answer: I can deduct all the expenses of continuing education with qualified continuing education qualifications (degrees), professional qualifications of skilled personnel and professional and technical personnel. Expenditure on continuing education of academic qualifications (degrees) shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education; The expenses for continuing education of technical personnel’s professional qualifications and professional and technical personnel’s professional qualifications will be deducted by a one-time quota of 3,600 yuan in the year when relevant certificates are obtained (it can be deducted when withholding in advance).

  7. Is there a time limit for the special deduction of continuing education?

  Answer: The expenses for continuing education of academic qualifications (degrees) can be deducted for up to 4 years (48 months), and the expenses for continuing education of technical personnel’s professional qualifications and professional and technical personnel’s professional qualifications can be deducted once in the year of obtaining the certificate.

  8. What certificates can I obtain to apply for a special additional deduction for continuing education tax?

  A: For the specific scope, please refer to the Notice of the Ministry of Human Resources and Social Security on Publishing the Catalogue of National Vocational Qualifications (No.68 [2017] of the Ministry of Human Resources and Social Security).

  9. If a person changes his major after graduating from continuing education, can he be deducted again?

  A: Yes. However, if you attend continuing education with two academic qualifications at the same time, you can only enjoy one deduction in that year.

  10. Can I enjoy a double deduction of 3600 if I have obtained more than two qualified continuing education certificates in one year?

  A: No. You can only enjoy the deduction of one vocational qualification certificate for continuing education in one year. But you can get another qualified certificate next year, so you can enjoy another deduction of 3600 yuan next year.

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  On August 2, 2017, citizens of Wuxi, Jiangsu Province handled business in the bank. Vision china

  Special additional deduction for individual tax &mdash; &mdash; Housing loan interest

  11. Can the second suite apply for a special tax deduction for housing loan interest?

  Answer: The special tax deduction condition for applying for housing loan interest is: I or my spouse, individually or jointly using personal housing loans from commercial banks or housing accumulation funds, purchased housing in China for me or my spouse, and incurred the interest expenses of the first set of housing loans.

  12. How to determine the first home loan?

  Answer: It refers to the housing loan that enjoys the interest rate of the first home loan, regardless of whether the house is actually the first home of the family. Whether the housing loan interest expense conforms to the policy, you can consult the loan contract (agreement) or consult the bank or housing provident fund center that handles the loan.

  13. If the husband and wife buy the first housing loan before marriage, how to deduct it after marriage?

  A: You can choose one of them after marriage, and the buyer will deduct 1000 yuan every month; It is also possible for the husband and wife to deduct their own housing loan interest 500 yuan. And the couple can only deduct the interest on the first home loan once. The husband and wife agree on their own and choose one of them. According to the actual loan period, the longest loan period can not exceed 20 years (240 months).

  14. Can the first commercial apartment loan enjoy loan interest deduction?

  A: Commercial apartments do not belong to housing, nor can they enjoy the interest rate loan of the first home loan, so they cannot enjoy the loan interest deduction.

  15. Is there a fixed standard for the interest rate of the first home loan?

  A: There is no fixed standard. No matter how high the actual interest rate is, as long as the loan bank or provident fund loan contract indicates that it is the first set of housing loan interest rate, you can enjoy the deduction of housing loan interest.

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  Beijing tenant vision china

  Special additional deduction for individual tax &mdash; &mdash; Housing rent

  16. Both husband and wife work in the same city, can they deduct the special tax on housing rent at the same time?

  Answer: Both husband and wife work in the same city, and two people can only choose one person and be deducted according to the standard for the lessee who signs the rental housing contract.

  17. Both husband and wife have no housing, and their main cities of work are different. How to deduct the rent?

  A: If the husband and wife don’t work in the same city and have no housing, they can be deducted separately according to the standard. According to the different types of main working cities, it is divided into three grades: 1500/1100/800 for deduction. The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.

  18. If a taxpayer works in Beijing, rents a house in Beijing, has a house in his hometown in Shanghai, and enjoys the interest rate loan of the first home loan, can he let his spouse enjoy the loan interest deduction and enjoy the housing rent deduction himself?

  A: A family can only enjoy one of the two deduction policies of housing loan interest and housing rent, but not both. If the taxpayer and his spouse have housing in the taxpayer’s main working city, the special expenditure for housing rent is 1500 yuan per month/1100 yuan per month/800 yuan, which shall not be deducted.

  19. Do I have to get a rental invoice to deduct the rental?

  A: You can apply for deduction without an invoice.

  20. How to deduct the housing rental expenses when two people share a house? 

  A: As long as the name of the renter is on the lease contract, you can apply for deduction.

  21. If you work near the Third Ring Road in Beijing, but the house is rented in Tongzhou, can you deduct it?

  A: You can deduct it. The scope of a city includes all administrative areas.

  22. Our employees are relatively mobile, and they rent houses in several cities a year, or they have been sent abroad and rented houses in the local area in that year. How can I declare the special additional deduction for housing rent?

  Answer: If your company has solved the accommodation problem for the expatriate employees, your employees will not be entitled to housing rent deduction, because the employees themselves have not incurred housing rent expenses. If the expatriate staff solve the problem of renting the house by themselves, such as changing the work place many times within one year, the individual should update the relevant information of special additional deduction to the withholding agent or tax authorities in time, and allow the deduction according to the situation of changing the work place within one year. Deduction standard: Deduction is based on the standard of the main working city.

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  On June 12, 2018, an old man walked past the public welfare billboard of "Happy Old Age" on a rural street in the suburbs of Nanjing. Vision china

  Special additional deduction for individual tax &mdash; &mdash; Support for the elderly

  23. If I have biological parents and adoptive parents at the same time, can I enjoy a monthly deduction of 4,000 yuan?

  A: No. The expenses for supporting the elderly shall not be deducted by doubling the times of the old people being supported. The only child will be deducted 2000 yuan per month, and the non-only child will be deducted 2000 yuan in total. From the month when one of the dependents reaches the age of 60 to the end of the year when the maintenance obligation is terminated.

  24. How many ways can multiple dependents share the deduction?

  A: Multiple dependents can share equally, or they can agree to share or be assigned by the elderly. Designated allocation takes precedence over agreed allocation.

  25. Is there a template for the sharing agreement?

  A: There is no template for the sharing agreement, just list the items and the signatures of relevant people. This written sharing agreement should be kept for 5 years for future reference.

  26. If I had a younger brother, I would give the elderly 2000 yuan in alimony every month, and my younger brother would not support the elderly. Can I deduct 2000 yuan a month, and my brother won’t deduct it?

  A: No. If there are multiple dependents, the maximum deduction per person shall not exceed 1000 yuan.

  27. Can my wife share the expenses of supporting the elderly with me?

  A: No. Taxpayers can only deduct their own biological parents, adoptive parents or stepparents’ expenses for supporting the elderly. Similarly, the son-in-law can’t deduct the expenses of supporting the elderly from his parents-in-law.

  28. For the one-child family, how can I enjoy the special additional deduction for supporting the elderly if my parents remarry after divorce?

  A: For the one-child family, the family is re-established after the parents divorce. In the two newly established families, if the taxpayer is the only legal supporter of one or both of his biological parents, the taxpayer can enjoy a special additional deduction of 2,000 yuan per month to support the elderly according to the one-child standard. When filling in the special additional deduction information form, the taxpayer should indicate the relationship with the dependents. In addition to the above circumstances, it cannot be deducted according to the one-child standard.

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  Doctors and nurses in the ICU of the hospital are treating vision china, a dying patient.

  Special additional deduction for individual tax &mdash; &mdash; Serious illness medical treatment

  29. What is a serious illness, and is it defined?

  A: There is no definition of the scope. If the medical expenses related to basic medical care incurred in hospitalization in one year exceed 15,000 yuan within the scope of the medical insurance catalogue after medical insurance reimbursement, they can be deducted within the limit of 80,000 yuan.

  30. Can my child’s medical treatment for serious illness be deducted from me?

  Answer: I can deduct my own, and I can also deduct the eligible medical expenses of my spouse and children. After deducting medical insurance reimbursement, the part of medical expenses related to basic medical insurance that has accumulated more than 15,000 yuan within the scope of medical insurance catalogue will be deducted within the limit of 80,000 yuan.

  31. When can I start to deduct?

  A: The medical expenses for serious illness that occurred in the first year of the implementation of the new tax law will not be processed until 2020. It will be deducted at the time of annual settlement and payment, but it cannot be deducted temporarily at the time of withholding and prepayment.

  32. Can the taxpayer’s own, spouse and children’s serious illness medical expenses be deducted cumulatively in a year?

  Answer: cumulative deduction is not allowed, and the deductible amount of the self-paid part within the scope should be calculated separately.

  33. Can the child’s medical expenses for serious illness be shared and deducted by both parents?

  A: You can’t share the deduction, you can only choose one parent to deduct according to law.

  34. How to deduct the year-end award in 2018?

  The Notice on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law (Caishui [2018] No.164) points out that if individual residents get a one-time bonus for the whole year, which is in line with the provisions of the Notice of State Taxation Administration of The People’s Republic of China on Adjusting the Calculation Method of Individual Income Tax (Guo Shui Fa [2005] No.9), they will not be incorporated into the comprehensive income of that year before December 31, 2021. Divide the annual one-time bonus income by 12 months, and determine the applicable tax rate and quick deduction according to the monthly converted comprehensive income tax rate table attached to this notice, and calculate the tax separately; Individual residents can get a one-time bonus for the whole year, or they can choose to be incorporated into the comprehensive income of the current year to calculate tax payment.

  Since January 1, 2022, individual residents have obtained a one-time bonus for the whole year, which should be incorporated into the comprehensive income of that year to calculate and pay personal income tax.

  35. My information has been stolen and I have complained. Is my previous tax deducted too much? How can I check this?

  You can take your ID card to the lobby of the tax bureau to check the tax payment information in previous years and compare the tax payment situation of the company.

     (Text/Li Shanshan)