The cheapest Mazda CX-30 is coming, not just for the face value.

Low fuel consumption is in line with the car demand of many office workers. After all, what I think about on my way to and from work every day is definitely not power control, but saving money and ensuring basic transportation needs. The Mazda CX-30 introduced today is a small suv. Let’s take a look at it together.

First of all, from the appearance, the Mazda CX-30 front looks elegant and looks very atmospheric. Coupled with stylish and simple headlights, it meets the "taste" of young consumers. The car is equipped with LED daytime running lights, automatic opening and closing, adaptive far and near light, delayed closing and so on. Coming to the side of the car body, the size of the car body is 4395 mm * 1797 mm * 1545 mm. The car adopts hard-line lines, and the side circumference looks very young. With large-sized thick-walled tires, the shape is eye-catching. Looking back, the rear of the car echoes the front of the car from a distance, and the taillight style is relatively simple. Coupled with the unique exhaust pipe, the shape is relatively cold.

In terms of interior, the interior looks very simple, giving people a very fashionable and generous feeling. The steering wheel of the car is very in line with the interior style, and it is equipped with functions such as manual steering wheel up and down+front and rear adjustment, which gives people an impulse to control it. Let’s take a look at the central control. The car is equipped with an ordinary LCD central control screen, which makes the interior design quite layered and gives people an elegant feeling. Finally, let’s look at the dashboard and seats. The car is equipped with an exquisite dashboard, which looks very clean. The car uses leather seats, which are wide and thick and comfortable.

Mazda CX-30 is matched with an automatic manual transmission (AT) gearbox, with a maximum power of 116KW and a maximum torque of 202N.m, and its power performance is good.

The car is equipped with car networking, remote control key, rear wiper, engine start and stop, traction control (ASR/TCS, etc.), which fully ensures the convenience and comfort of the car experience.

The SUV has an atmospheric appearance, good spatial performance and high cost performance. I wonder if you are interested in it. If you are planning to buy a car, then the car above is worth considering.

Tesla plans to launch FSD in China in the first quarter of next year, saying that the smart driving industry has arrived.

  The road map was released on September 5th, and it is expected that the fully automatic driving (FSD) system will be launched in China and Europe in the first quarter of 2025, but it is still subject to regulatory approval.

  With the advent of the era of automobile intelligence, high-level intelligent driving has become the focus of competition among major car companies, and Huawei is constantly making efforts. Previously, including Mercedes-Benz, BMW, Zhiji, Changan, Extreme Fox, Deep Blue, Aouita,A number of automobile brands, including, announced that they have obtained L3 autopilot test license. According to the forecast data of China Industrial Information Network and Zhuozhi Consulting, it is estimated that the market space of intelligent driving is expected to reach 400 billion by 2025. AnxinMa Liang believes that a number of policies have been introduced recently to support the development of intelligent driving, and superimposed car companies are competing to promote the landing of NOA in cities. The turning point of the intelligent driving industry has arrived, and it is recommended to pay attention to relevant opportunities.

  According to the theme library of Cailian, among the relevant listed companies:

  Roadside intelligent perception system, integrated, millimeter wave radar, AI camera and other sensing equipment, usingThe technology analyzes and processes the perceived information, and transmits the information to the surrounding vehicles, mobile terminals and the cloud with extremely low delay through 5G/V2X communication, thus realizing the "vehicle-road-cloud-map" collaborative interaction.

  existBased on the company’s technology and product foundation, the corresponding layout has been carried out; Company andHave relevant cooperation.

Teach children math.

"A cabin is only 6 square meters. If you live in it, how will you decorate it?"


On December 25th, 2023, in the "Research and Practice Class of China Mathematicians Entering the Primary School Classroom" taught by Hua Yinglong, Vice President of Beijing No.2 Experimental Primary School, interesting questions deeply attracted the sixth graders.


The Mathematics Curriculum Standard for Compulsory Education (2022 Edition) points out: "The content design should reflect the application of mathematics in nature and society, show the great mathematicians in the history of mathematics development, especially the famous mathematicians in ancient and modern China, and the role of their mathematical achievements in the development of human civilization, and enhance students’ patriotic feelings and national pride."


It coincides with the 90th anniversary of the birth of Chen Jingrun, a famous mathematician in China. Hua Yinglong can’t help but think about the requirements of the curriculum standard: What kind of collision will happen when the world-famous China mathematician enters the primary school classroom? I want to chase the "brightest" star with my children!


Plant the seeds of curiosity


This class begins with the sharing of reading experience before class. Before class, the students previewed the reportage Goldbach conjecture in advance. In class, the students scrambled to share their feelings.


"Although some people discriminated against him, he didn’t waver in his love for mathematics. He was always calm, and his tolerant spirit was worth learning."


"I want to say to Chen Jingrun that you are really amazing. You were born in a family with no math environment, but you have made such achievements through hard work."


"What impressed me most was that Chen Jingrun studied hard in a 6-square-meter hut despite the difficult conditions."


…………


Students talked about being moved by Chen Jingrun’s spirit of studying and studying, and began to notice the mathematical element of "6 square meters" under the guidance of the teacher.


Hua Yinglong asked, "What kind of math topic do you think you can make up about the 6-square-meter hut?"


"Chen Jingrun’s room is 6 square meters, and their chimneys account for one-sixth of the room. How big is the living area?"


"The room is 6 square meters in total, and a chimney has cut the room into a corner, which is one-sixth of the room area. How big is this corner plus the total room area?"


…………


According to Hua Yinglong’s questions, the students expressed their opinions and collected five different proposition ideas. Hua Yinglong immediately gave his own examples. The students called "simplicity" and "logic", and an ordinary application problem set off a hearty "brainstorming" between teachers and students.


The reading method with "questioning" as the main guidance makes students experience the fun brought by mathematics reading, and guides students to think deeply and be eager to try after thinking.


After mastering more clues, students are more curious about the "6 square meter cabin". Hua Yinglong continued to ask: "What is a 6-square-meter cabin like?" He asked the students to draw a plan of the hut. With the help of students’ work sharing, Hua Yinglong has drawn out one enlightening question after another.


Through mathematics to restore the hut, children’s eyes look at the hut in a variety of ways: some are trapezoidal, some are square, some are marked with the position of the door and bed, and careful students mark the size of each layout …


"Teachers’ teaching design should read the world from a mathematical perspective, which is fascinating," Hua Yinglong said. "As a guide for students’ mathematics learning, we should plant a seed for them, hoping that one day, this seed will blossom a flower of’ everything counts’."


Bold trial and error in exploration


Around the "hut", Hua Yinglong took the students to solve the side length, and the "mathematical flavor" became stronger and stronger. At this time, a quick student confused the area and perimeter, and the students corrected his algorithm one after another. Hua Yinglong praised the student’s quick response and bold speech: "Children, in reading, not only reading, but also thinking. Every mistake is a reminder. We want to thank this classmate for reminding us." There was applause at the scene.


When calculating the side length of the hut, the students encountered a difficult problem-they had not touched the square root and could not continue to calculate.


"Children, we can’t make a square, can we still count?" Hua Yinglong asked. He didn’t impart knowledge beyond the outline, but left time for students to think. When a student tried repeatedly on the toilet paper and found the answer by reverse deduction, Hua Yinglong showed it to everyone with surprise and led them to summarize this valuable thinking process:


"Children, did this classmate try it right just once? No, he also found the answer by mistake, right? " Hua Yinglong once again guides students to correctly look at mistakes in learning. In such a class, students’ frustration tolerance is strong.


"Making mistakes is something everyone has to experience, including teachers." Hua Yinglong said, "We have to tell students that mistakes are often reminders, reminding us to calm down and think: Where is the problem? Why is it wrong? What new possibilities will there be? What new problems can you think about? "


"Where is the 6-square-meter hut and what is it really like?"


In order to give the child an accurate answer, Hua Yinglong shared his "journey to find the truth" after reading relevant books and materials, and went to the address of his former residence "No.88 Zhongguancun Street" in the materials to find out, but found that this was not the location of his mathematics institute. When I went to Fujian, I learned that there was a "Chen Jingrun Experimental Primary School" in the local area. I went there quickly, but I didn’t get the answer … Despite the twists and turns, with the help of Song Li, Chen Jingrun’s nephew, the real hut emerged a little bit: the room was square, and it became a "knife handle" shape after being occupied by the garbage passage. Because the space was narrow, people had to close the door before they could barely stand open …


Hua Yinglong’s exploration process of constantly trying to find a "real cabin" inadvertently set the best example for students.


Give students a bigger world.


"Students, suppose you enter Chen Jingrun’s cabin now, what do you want to say to him?"


As the class draws to a close, Hua Yinglong throws out the last question of this class. As early as in the open space next to the podium, he outlined the spatial structure of the hut with tape, suggesting that students take a walk in the "hut" and feel the living space of 6 square meters.


Some children bluntly said, "I love this mathematician very much, and I hope he will pay attention to his health and live in a big house." Some children felt "the sense of accomplishment gained by tireless knowledge" through repeated thinking, and some children called "Mr. Chen Jingrun is so great that in a difficult environment, he has confirmed the" Goldbach conjecture "that even the great mathematician Euler has not confirmed …


At this point, students’ feelings are not only the absorption after reading, but also the spiritual baptism after the classroom and teachers jointly verify and explore.


The students read the ten characters written by Hua Yinglong on the blackboard in unison-"A humble room grows into a superstar, and hardships make a great man". At that moment, the little boy seemed to have crossed time and space, ignorant and firmly paying tribute to the mathematician.


What can mathematics leave for students?


"A good math reading class is to give students reading energy and spiritual nourishment." Hua Yinglong replied in class, "I always think that education is humanized, which is the highest realm pursued by education." I am a primary school math teacher, but I don’t teach math. I use math to teach children. "

China Education News, January 5, 2024, 9th edition. 

Notice of Hunan Provincial Department of Science and Technology and Hunan Provincial Department of Finance on Launching the Project Application of Central Leading Local Science and Technology Developm

Hunan Provincial Department of Science and Technology Hunan Provincial Department of Finance

Notice on the application of the central government to guide local science and technology development funds in 2024

Municipal Science and Technology Bureau, Finance Bureau, provincial science and technology administrative departments, Finance Bureau:

In accordance with the measures for the administration of funds for the central government to guide local scientific and technological development (No.276 [2023] of Cai Jiao), the overall plan for the implementation of the "Eight Major Actions" in Hunan Province (No.1 [2024] of Xiang Zhengban) and the measures for the administration of special funds for the construction of innovative provinces in Hunan Province (No.3 [2023] of Xiang Cai Jiao), in order to do a good job of central guidance in 2024, The relevant matters are hereby notified as follows:

I. Scope of application

1. Construction of regional scientific and technological innovation system

Support counties and urban areas to build R&D laboratories and technology centers around their leading industries, cultivate or expand technological R&D institutions of enterprises, enhance technological innovation capabilities of enterprises, and promote the construction of county-level innovation systems. The city and state should select the best projects and give priority to supporting projects in counties and cities.

2. Transfer and transformation of scientific and technological achievements

Support the provincial innovation consortium approved by the Provincial Science and Technology Department in 2023, and take the lead in joint research and development around its research and development tasks.

Second, the project organization

1. Construction of regional scientific and technological innovation system

By the county administrative department of science and technology, leading enterprises in leading industries are organized to take the lead in reporting. The main content of the project needs to be the construction of R&D institutions such as R&D laboratories or technology centers, including but not limited to the necessity of building R&D institutions, preliminary basic conditions, specific construction content design (objectives, tasks, measures and progress) and estimated benefits.

2. Transfer and transformation of scientific and technological achievements

The Municipal Science and Technology Bureau will organize the provincial innovation consortium, focus on 1-2 key core technical issues in the industrial chain or related supply chain around the R&D tasks determined by its implementation plan, and organize relevant universities, colleges and enterprises within the consortium members to carry out joint R&D transformation. By the consortium to build a pilot enterprise (that is, the lead enterprise) to take the lead in reporting, with no more than 4 participating units. The main content of the project needs to be the research and development and transformation of key core technologies, including but not limited to the necessity of research and development, early basic advantages, specific research and development content design (objectives, tasks, technical routes, measures and progress), output results, transformation and application prospects and benefits. It is necessary to upload the project implementation plan in the annex No.4 of the declaration, and upload the implementation plan of the innovation consortium in the annex No.7.

Third, the reporting requirements

1. Quota recommendation declaration

(1) Construction of regional scientific and technological innovation system. There are no more than 2 items in each county and city. The application funds for each project shall not exceed 800,000 yuan.

(2) Transfer and transformation of scientific and technological achievements. There are no more than 2 projects in each consortium, and the application funds for each project do not exceed 3 million yuan.

2. Project reporting unit

(1) The reporting unit of regional science and technology innovation system construction projects should be a high-tech enterprise with legal person qualification and strong R&D conditions and capabilities in Hunan within the validity period, a small and medium-sized science and technology enterprise or a new R&D institution evaluated in 2023.

(2) Units that have taken the lead in undertaking the project of guiding funds and have not yet completed the acceptance of the project shall not take the lead in declaring the project of regional scientific and technological innovation system construction.

3. Project leader

(1) The person in charge of the project shall be the scientific and technical personnel or the person in charge of the unit who actually presides over the R&D work. In principle, he is under 60 years old (inclusive) and has strong organization, coordination and management ability and a sense of responsibility. In the past three years, there is no bad record in applying for national and provincial science and technology projects.

(2) The person in charge of the project who has taken the lead in undertaking the funded projects, as well as the scientific and technological innovation leading plan, key R&D plan and top ten technical research projects of the provincial high-tech industry, and has not yet completed the acceptance, shall not take the lead in reporting the transfer and transformation projects of scientific and technological achievements.

4. Other requirements

(1) The project is funded by direct subsidy, and the implementation period is 2 years.

(2) The budget of project funds shall be prepared in accordance with the Implementation Opinions of the General Office of Hunan Provincial People’s Government on Further Improving the Management of Provincial Financial Research Funds (No.42 [2022] of Hunan Provincial Government Office); Self-raised funds are not less than 2 times of the application for guiding funds. After the project is established, if the actual amount of guiding funds does not reach the application amount, the difference will be solved by the project undertaker.

Iv. declaration and recommendation

1. declaration method. The project declaration adopts the online declaration method. Log in to Hunan Science and Technology Cloud Platform through official website (https://kjt.hunan.gov.cn) of Hunan Science and Technology Department (using the account and password of the public service platform of Hunan Science and Technology Management Information System), and enter the column of "Science and Technology Project Management System"-"Project Application"-"Central Leading Local Science and Technology Development Funds" to fill in online. No paper application materials need to be submitted.

2. Recommended methods and requirements. In accordance with the principle of territorial management and the requirements of this notice, each recommending unit shall strengthen the examination and control of the application materials of the recommended projects and be responsible for their authenticity, integrity, legality and compliance. Complete the project declaration and recommendation online through the "scientific management system" within the function and business scope of the unit, and issue the recommendation documents (see the annex for the sample list of recommended projects).

City and state projects (excluding pilot counties and cities directly under the provincial government) shall be reviewed by the Municipal Science and Technology Bureau, summarized by the Municipal Finance Bureau, and jointly recommended to the Provincial Science and Technology Department and the Provincial Department of Finance;

Projects in pilot counties and cities directly under the provincial government shall be examined by the administrative departments of science and technology in counties and cities, and summarized with the financial departments at the same level, and jointly recommended to the provincial science and technology department and the provincial finance department for declaration;

V. Time for acceptance of declaration

The online application time of the project is from April 30, 2024 to May 17, 2024, and the deadline for the recommendation of the recommended company system is 17:00 on May 19, 2024, and it will not be accepted after the deadline. After the recommendation document is stamped with the official seal, it will be sent to the consultation and evaluation department of the provincial science and technology affairs center before May 20, 2024 (subject to the sending time).

VI. Application consultation and contact information

Regional Innovation Department of Provincial Science and Technology Department: 0731-88988610

Provincial Science and Technology Department Achievement Transformation Office: 0731-88988515

Consultation and Evaluation Department of Provincial Science and Technology Affairs Center: 0731-88988730, 88988732

Information system technical support: 0731-84586799, 84586921, 84586761.

Mailing address: Room 1414, Science and Technology Building, No.233 Yuelu Avenue, Yuelu District, Changsha

Zip code: 410013

Attachment:Guide fund project recommendation summary table

Hunan Provincial Department of Science and Technology         Hunan Provincial Department of Finance

April 30, 2024  

Central enterprises talk about safety | China Construction Group: the work method of safety management of "conductor" in construction site!

China Construction Group has always firmly established the overall national security concept, put safety development through the whole process of production, operation and management, and constantly strengthened the bottom line thinking and red line consciousness; Implement the fifteen measures of safety production of the State Council Safety Committee, and make overall plans to promote the investigation and rectification of hidden dangers of major accidents.2023Action, etc., to build a solid foundation for safety management; Further promote the development of science and technology, tackle the safety research topics, independently develop and apply the "China Construction Smart Security Platform" to promote the reform of safety management; Continue to carry out special education activities such as "behavioral safety star" and "safety training camp", strive to create a good safety culture atmosphere of "I am safe, you are safe, and safety is under construction", and escort high-quality development with high-level safety.

 "Everyone talks about safety, and everyone will respond to emergencies". The leasing division of South China Company of China Construction Second Bureau promotes the transformation of public safety governance mode to pre-prevention, widely popularizes safety knowledge, solidly carries out safety training and emergency drills, vigorously cultivates safety culture, strictly implements various safety responsibility measures from reality to detail, and lays a solid foundation for the high-quality development of enterprises.

Liu Zhengnan, a safety supervisor in the production line, said,The building is a solidified note, and the tower crane is the conductor on the construction site. Watching the tower crane wave a long baton every day to coordinate and transport various materials and components, and ensure the normal construction work in an orderly manner, I am extremely proud as a tower crane safety management worker. Today, let Liu Zhengnan take us to see what the safety management of tower crane jacking operation has.

Tower crane, also called tower crane for short, is an important vertical transportation equipment for materials in the construction process of today’s construction projects, which has the characteristics of large volume, heavy weight, high height and dense working environment. The leasing division of South China Company of China Construction Second Bureau is mainly responsible for the leasing and dismantling of large-scale mechanical equipment, and is operating tower cranes.170The installation and disassembly work of the remaining units and tower cranes has reached the average monthly.15Number of times, the amount of lifting and node lowering operations reached the average monthly average.350Remaining sections. In order to ensure the safe and stable development of the enterprise and the safety of people’s lives and property, the Division has formulated a number of management systems around the key points and difficulties in the safety management of tower crane installation, jack-up, node reduction and demolition.

Lifting and jointing of tower crane is a dangerous operation. In order to let everyone know the safety control measures of tower crane lifting operation, Liu Zhengnan will lead everyone to use it."Mini Tower Crane" explains from the aspects of pre-operation preparation, pre-operation inspection, jack-up operation process and jack-up acceptance.

Preparation before operation


1.Pay attention to the weather and prevent the impact of bad weather;

2.Conduct safety technical disclosure and pre-shift meeting to confirm that the operation certificate is valid, the health status of personnel and the equipment are in good condition;

3.Set up a cordon and prohibit irrelevant personnel from entering.

Pre-operation inspection


1.Check the standard section for deformation and welding, and clean up the dirt;

2.Check whether the connection between the sleeve frame and the rotary lower support is firm;

3.Check whether the oil quantity of the hydraulic station is within the acceptable range;

4.Check whether the cable length meets the height requirements.

Jacking operation process


1.Rotate the lifting object to the jacking direction for balancing, and close the rotary brake;

2.Push the anti-out-of-stock, so that the jack-up beam is locked on the standard step;

3.Operate the hydraulic station for "cylinder test", and the pressure value of the oil pump should remain stable;


4.In the process of jack-up, turning, lifting and luffing are strictly prohibited;

5.Do a good job in wind speed monitoring and pay attention to weather warning in real time;

6.After the jack-up operation is finished, connect the pin shaft or bolt between the rotary lower support and the standard joint.

Jack-up acceptance


1.Measure the verticality of tower crane to ensure that it meets the specification requirements;

2.Check the safe distance of the tower group to ensure that it meets the specification requirements;

3.Complete self-inspection and joint acceptance, and use it only after it is qualified.

Spinning off "Know the Car Emperor", ByteDance may harvest the first IPO.

Recently,According to The Information, citing people familiar with the matter, ByteDance plans to raise $700 million to $800 million for Know Car Emperor, which will be used to promote the independent development of Know Car Emperor and pave the way for its IPO.

People familiar with the matter said that sequoia capital china, as the lead investor in this round of financing, is expected to invest 400 million to 500 million US dollars. At the same time, KKR and General Atlantic, two well-known investment institutions, also plan to participate in this round of financing. After the completion of this round of financing, the valuation of Knowing Car Emperor is expected to reach $3 billion.

Interface News asked ByteDance for verification on this matter, but no response was received as of press time. However, some people told the interface news that the car emperor is indeed splitting from bytes and realizing independent financial accounting.

All the above investors have participated in financing in ByteDance. amongSequoia ChinaexistIn 2014, the company became a shareholder in the C round of financing.,And become one of the major shareholders of the company..Participating parties: Transatlantic Capital and KKRruleParticipated in ByteDance’s 2017 E round of financing and 2018 Pre-IPO round of financing respectively.

If it is successfully listed, it will be operated for 7 years.Knowing Car Emperor will be the first IPO in ByteDance’s big family.According to industry speculation, bytes may be inIn the absence of its own IPO.,borrowKnow the car emperorThe listing of the company provides a return on investment for the old shareholders who have been running for many years.

According to Tianyancha, at the end of 2023, Beijing Zhicheti Technology Co., Ltd., an affiliated company of Zhicheti, had undergone industrial and commercial changes.,Today’s headlines of ByteDance have withdrawn from the shareholding structure of the company.,thatThe major shareholder was changed to be established on December 8, 2023.ofXiamen Zhiche Technology Co., Ltd. holds 100% of the shares. There are two founding shareholders of Xiamen Zhiche Family.amongHe Jian, president of Che Di.forHolding 60%ofstrong stock holder.

Know the car emperorAuto channel, who was originally born out of today’s headlines.,Personalized recommendation algorithm hatched by ByteDance commercialization department and inherited from headline system.andFull platform big data,And launched an independent App in 2017..In January 2018, auto channel made headlines today.formalRenamed to understand the car emperor channel; In October 2019, I knew that the car emperor was on the live car..

In July 2023,Knowing the car emperor announced that it has been fully integrated with the car content of Tik Tok, Today’s Headlines and Watermelon Video. Knowing the car emperor as the overall operator, it will co-ordinate resources at all ends..After the integration, the daily life of automobile users on the four platforms reached 310 million person-times, the daily average page views of automobile content exceeded 5.6 billion times, and the operation covered more than 6.34 million automobile creators.

Starting from an initial channel, Knowing Car Emperor began to expand related businesses.Currently mainly for users.Provide car number, car circle, evaluation system, car library, car classification, etc.Car content and car selectionservice,Provide solutions for automobile brands and dealers..

According to the Data Research Report of Mobile Internet Industry in Q3 2023 released by Aurora, the average DAU (Daily Active Users) of automobile information platform in Q3 2023 is compared. In the first echelon, car home, Car Master and Easy Car rank among the top three.

In 2000 and 2005, two automobile information websites, Easy Car and car home, were established respectively, which quickly beat the traditional portals by virtue of their advantages in traffic and user accuracy, attracting the attention of consumers and automobile companies. Among them, easy carLi Bin, founder of WeilaiFounded and listed in the United States in 2010,Home of the carThen byanotherhomeNew forces of building cars,Li Xiang, founder of LIFounded and landed in the US stock market in 2013,In March 2021, it returned to the secondary listing of Hong Kong stocks..

Know the car emperorThe corner overtaking is mainly because it stands on the tuyere of short video.Short video form of UGC (User Generated Content)Breaking the graphic content restrictions of traditional websites such as Easy Car and car home, and putting the main battlefield on independent APP, the emerging automotive information application as a mobile platform quickly ranks among the first echelon in the industry.

However, in terms of income structure,Know the car emperorLike the traditional car information website, it still relies mainly on"cluesservice"And advertising.Among them, "clue service" refers to the sale of consumer clues that have been selected and registered on the platform toCar companies and 4S stores and dealers. For reference,The first quarter of 2024Car home’s cue service revenue was 726 million yuan, accounting for 45.1% of the total revenue of 1.609 billion yuan, exceeding media revenue (327 million yuan) and online marketing and other income (555 million yuan).

andCPT mode used by car home and Easy Car.,That is, the clue fee is paid for the platform by the user’s usage time.Different, knowing the car emperor changed the cooperation mode toCPS mode (Cost Per Sales) of paying the lead fee according to the volume..Although on the surface, this enables dealers to better realize transaction conversion, in fact, manyDealers believe that this settlement mode leads to uncontrollable budget.The cost has risen sharply, soThe refusal to cooperate caused a storm at that time.

Clue service also brings privacy security risks to consumers.On January 22, 2021, among the first batch of 157 APPs infringing on users’ rights and interests released by the Ministry of Industry and Information Technology, car home’s car quotation was named because of two problems: "illegal collection of personal information" and "the app is forced, frequent and excessively demanding authority".

On the black cat complaint, there are 544 complaints about the car owner. Many users said that they were often harassed by dealers, used car dealers and other telephones because they registered their personal information on the platform.

On the core content,Know the car emperorIt has also caused quite a controversy recently.

The platform gives on the one handThe creators provided a lot of support measures.,On the other hand, it also producedA series of original programs,For example, the comparative disassembly and horizontal evaluation of multiple models, the long-term test of winter endurance, etc.,"Seriously, you have to understand Che Di."Is its propaganda slogan.

The source of controversy is its winter test in 2023. In December 2023,Know the car emperorwhatIn the extreme low temperature of Mohe River in Heilongjiang Province,Tested 5More than 0 mainstream cars,andInvited 25 groups of car companies, media, industry organizations, user representatives and other on-site observation and live broadcast.

Subsequently, the platform announced the results of the winter test.In the ranking of pure electric endurance achievement rate of hybrid vehicles, only three models have achieved a pure electric endurance achievement rate of more than 50%, namely BYD Looking Up to U8, BYD Song PLUS DM-i and Ideal L7..The extended range version of the M7 is ranked first from the bottom with a endurance achievement rate of 31.6%. Geely, Great Wall’s many models in the test reached the endurance rate did not exceed 40%.

This has caused many car companies to question.Wen Jie automobile issued a documentexpressUnderstand that the car test process "seriously deviates from the user’s real use scenario", and attach the detailed car data of the vehicles participating in the test, including the number of door opening and closing, the temperature inside the car, and the heating time of the air conditioner. In the process of servicing the boundary M7, the tester has operated to open and close the doors and windows for more than ten times, of which the longest time is more than 3 minutes, resulting in only 74.9% of the battery power when the boundary M7 leaves.

Yu Chengdong, managing director of Huawei and chairman of BU, a smart car solution, issued a document the next day.Know the car emperorWinter measurement"cheat people’s test, misleading people"; Yang Xueliang, Vice President of GeelyCall it a test"unscientific, not rigorous, and the conclusion is not convincing"; Great Wall MotorAlso said, "Knowing the unscientific and imprecise test of Chedi not only misleads users, but also damages their own credibility."

faceQuestioning, knowing the car emperor emphasized that "the test standards are completely unified and all models are treated equally" and conducted the second live broadcast evaluation on December 14.

However, because its business model is mainly based on the launch of car companies, the content neutrality of knowing the car emperor is still suspected by all parties.At the beginning of this year, Huawei HarmonyOS Zhixing’s brands such as Wenjie and Zhijie.Be exposed to pauseCooperate with "members" who know about Car Emperor, car home and Easy Car.

In addition, in recent years, many car brands are more willing to cooperate with themselves to complete their marketing strategies through offline stores and online channels, and the founders and responsible persons of various brands have also appeared.Online celebrity flow effect,The advertising and "clue service" business growth space of automotive information platforms is getting smaller and smaller.

Car home’s growth has basically stagnated in the past few years.,Compared with the highest market value in history, it has dropped by about 80%. Easy carThen in 2020,Announce the completion of privatizationSell yourself "Tencent,By the time of delisting, its share price was only $16.

Understand that Chedi is also looking for room for business expansion under pressure.Gradually expand to automobile trading and after-market services.

In 2021, Knowing Car Emperor launched the car trading service, and in 2022, it opened an offline new car experience store and a used car trading market. In 2023, Know Car Emperor further entered the offline automobile trading stores and opened the "Know Car Emperor Automobile Mall".,The store has an overall area of about 8,000 square meters and can provide one-stop transactions such as new cars and used cars..

However,Automobile after-service marketThe competition is equally fierce, except forTu Hu yang chealreadyOccupy a certain market scale,JD.COM, AlialsoLaunched successivelywatch from a height or distanceJD.COM keeps cars and Tmall keeps cars..And from the light asset platform of automobile information to the heavy asset platform.Offline automobile service business,Know the car emperorIt also needs to pay more investment and wait for a longer payback period.

Even if ByteDance can successfully list the car emperor on the capital market, itsWill still face a severe test.

Reading: Netease Cloud Game ios User Tutorial [Detailed Description] Netease Cloud Game ios User Tutorial [Detailed Description]

Netease Cloud Game Mobile supports Android and Apple to use dual platforms, and there are many games that can be played at present, which are basically popular. For the friends who don’t have enough memory in their mobile phones, they can play games directly without downloading the game installation package through Netease Cloud Game Platform, which is very good! Here Xiaobian introduces the basic usage of Netease Cloud Game Apple Edition, hoping to help you.

How to use Netease Cloud Game Apple Edition?

Apple mobile phone users use Netease cloud game platform, without downloading anything, just open Netease cloud game platform official website, and add the game they want to play to the home screen to play at any time.

1. Use Safari to open Netease Cloud Game official website (cg.163.com);

2. After entering the official website platform, click the share button at the bottom of the Safari page;

3. In the sharing component, we click Select to add to the home screen;

4. Back to the desktop through Home, you can see that Netease Cloud Games have been added to the desktop and can be opened and played anytime and anywhere in the future.

An exception occurred during the use of iOS after it was added to the home screen.

If an iOS user encounters an abnormal situation after adding it to the home screen, he can try to solve it through the following steps:

1. Delete the original home screen application of Netease Cloud Games;

2. Go to the settings page to clear Safari history and website data;

3. Safari entered cg.163.com, official website;

4. Add the home screen again.

One vaccine prevents 12 cancers? Stop joking!

  A "sky-high" vaccine that can prevent 12 kinds of cancers is said to be quietly popular among wealthy people.

  Some media reported a few days ago that Hong Kong MDX Medical Group released the "DCV Cancer Vaccine", which can prevent more than 12 kinds of cancers, including prostate cancer, breast cancer and lung cancer, with an injection of 98,000 yuan.

  And such a good thing? The reporter of Science and Technology Daily immediately connected Zhi Xiuyi, the director of science popularization propaganda department of China Anti-Cancer Association and Professor xuanwu hospital of Capital Medical University, to hear what he said.

  Is it pseudoscience? Try these three "magic mirrors"

  "What cancer can be cured? Judging from this advertisement, it can basically be judged to be pseudoscience. " Zhi Xiuyi told the Science and Technology Daily reporter that, if nothing else, as far as lung cancer is concerned, there are small cell lung cancer and non-small cell lung cancer; Non-small cell lung cancer includes squamous cell carcinoma, adenocarcinoma, squamous adenocarcinoma and large cell carcinoma; Some cancers are derived from epithelial cells, while others are derived from mesothelial cells … … It is impossible to prevent only one kind of lung cancer, let alone prevent 12 kinds of cancers together.

  This characteristic of malignant tumor is called "heterogeneity" in academic circles, which can be roughly understood as that even if it is classified as the same tumor, it may be completely different. Some academic articles show that there are two kinds of heterogeneity: one is that the gene mutation of tumor cells of the same patient is different at different stages of tumor occurrence; The other is that different patients have the same tumor, but that "same" is not necessarily the same, just the same phenotype does not mean that the genotype is the same.

  Zhang Xuemin, an academician of China Academy of Sciences, used a very vivid analogy to explain "heterogeneity" at an academic seminar. He said: The genome in the human body is like taking a disk and dropping it underground. No fragments are the same twice, and no two tumor patients have the same mutation. The human body has 3 billion base pairs, and it may not develop tumors if it is changed by tens of millions. The main problem in treating tumors is to find out which one is the driver mutation, so that targeted therapy can be possible. At present, scientists are using big data to find the most critical driving mutation genes (which can be understood as core components). According to clinical data and proportion, thousands of tumor driving genes have been found.

  It can be seen that it is impossible to control the broad-spectrum WT1 gene only as mentioned in the product description of "DCV cancer vaccine" (assuming that the injected substance can control the gene first), and the so-called "universal gene" is totally false.

  Therefore, "omnipotent, cure all diseases" is the first "mirror", especially for malignant tumors with complex mechanism, it is even more impossible to "take one enemy and ten".

  "This kind of pseudoscience has another feature, and there are no specific research institutions and research events. If it is a real thing, there should be specific scientific research projects and scientific research results data, and the results should be displayed at international or domestic cancer conferences. " Zhi Xiuyi explained, "If it is clearly said that it is the work of a research institute or scientific research team of a certain university in the United States and a series of experimental studies have been carried out, then other teams of scientists should be able to verify this research, or introduce their research results and data at the ASCO meeting of the global cancer conference or the CSCO meeting of the domestic cancer conference."

  However, the "DCV Cancer Vaccine" released by Hong Kong MDX Medical Group did not disclose any clinical trial data, how related clinical verification was promoted, the effect of the third phase of clinical research, whether relevant papers were published in academic journals, and which scientists and research teams participated in the research work. To put it bluntly, this achievement is like being produced out of thin air and cannot be traced back.

  "Out of thin air, untraceable" is the second mirror, while "commercial manipulation and speculation for profit" is the third mirror.

  "Although the production of a fake news is out of thin air, it must be driven by huge economic interests." Zhi Xiuyi said that the research and development and innovation of new anti-tumor drugs need a lot of money, especially in the clinical verification stage, which requires hundreds of millions of funds.

  At this time, the methods of speculating the concept, raising the stock price, and financing have become a brilliant move for many capital players, and fake news has also become one of the springboard for them to "play" the capital market. As long as the sales performance and followers take the lead, this wave of operation may attract investment and become the so-called "model" of commercial manipulation. As some media have analyzed, its commercial essence is "cutting leeks".

  Don’t let pseudoscience "fry" the tumor vaccine

  This is a lie rumor about tumor vaccine, but "tumor vaccine" is a real new biotechnology in recent years.

  People are familiar with: cervical cancer vaccine, hepatitis B vaccine and so on.

  "In principle, the principle of preventive tumor vaccine is to prevent microbial infection from inducing tumors. For example, cervical cancer vaccine is to prevent polyoma virus; Hepatitis B vaccine is to prevent liver cancer; Prevent EB virus and nasopharyngeal carcinoma; Prevent Helicobacter pylori and prevent gastric cancer. " Li Zhongming, editor-in-chief of Contemporary New Vaccine (first edition), who once worked as a censor in the FDA of the United States, explained to the reporter of Science and Technology Daily: At present, preventive tumor vaccines must be related to microorganisms, and only therapeutic vaccines are targeted at tumors.

  Focus! Tumor vaccine is divided into preventive and therapeutic, and injected into healthy people and tumor patients respectively.

  Preventive tumor vaccine is only aimed at tumors caused by viruses and other microorganisms. Because it can clarify the formation mechanism of tumors, it can prevent them, and many vaccines have been put on the market.

  Therapeutic tumor vaccine: At present, a tumor vaccine for prostate cancer has been marketed in the United States, and several therapeutic products are in the clinical trial stage.

  Since therapeutic tumor vaccine is aimed at tumor patients and is therapeutic, why is it also called vaccine?

  Li Hangwen, founder and CEO of Microorganism, a leading domestic tumor vaccine company, explained to the reporter of Science and Technology Daily that "tumor vaccine is actually a kind of immunotherapy. For example, we use mRNA to express tumor antigen. Tumor antigen is like a marker (wearing a red hat), which will remind and mobilize the police (immune system) to catch thieves, and the person wearing a red hat is a thief. Therefore, the immune system can find the thief according to the red hat and then attack the tumor. "

  Because the principle that "portrait" makes the immune system know about tumor is consistent with the principle of vaccine, this immunotherapy method is also called "tumor vaccine".

  "This is different from the way in which chemical drugs and antibody drugs introduce foreign aid. Tumor vaccines completely rely on the immune response generated by the human body to eliminate tumors. " Li Hangwen said that once immunotherapy is effective, it will generally not produce drug resistance, and the immune system will "intelligently follow up" until the tumor is beaten. Moreover, immunotherapy will produce immune memory, and when the human body encounters the same pathogen attack again, it will quickly produce immune response and eliminate the pathogen. With traditional methods, it is easy to produce drug resistance, and the tumor will "wander". If it recurs, it may be more dangerous.

Exploring the "disease" of emergency department: Why no one wants to do emergency department?

  "The hospital’s medical environment has been greatly improved, and doctors are still really busy, but doctors and patients seem to be a little wary of each other. The most troublesome thing is that no one wants to do emergency treatment now. "

  April 22nd is the 60th birthday of Sun Changyi, director of the emergency department of xuanwu hospital (hereinafter referred to as xuanwu hospital), and it is also the day for him to bid farewell to the emergency department and retire gloriously.

  Looking back on his 33-year emergency care career, Sun Changyi felt a lot: "When I first went to work, not to mention being an old doctor, even our newly graduated students had a full sense of mission. Everyone really did it. I remember that in summer, in order to care for critically ill patients in ICU wards, we all spread a mat on the floor next to the hospital bed to sleep, and the nurses came to deal with the patients on call at midnight. "

  Today’s emergency department is another look that Sun Changyi is familiar with: "The hospital’s medical environment has been greatly improved, and doctors are still really busy, but doctors and patients seem to be a little wary of each other. The most troublesome thing is that no one wants to do emergency treatment now. Our hospital is a top three hospital, and it is hard to recruit people in the emergency department, let alone primary hospitals. "

  At the same time that the emergency department is "cold", the public’s demand for emergency medical resources is growing day by day, and the number of patients in the emergency department is growing rapidly. According to the public data of the Statistical Information Center of the National Health and Family Planning Commission, in 2007, there were 51.879 million emergency department visits, and in 2012, this number doubled to 107.805 million visits.

  Yu Xuezhong, chairman of the Emergency Medicine Branch of the Chinese Medical Association and director of the emergency department of Peking Union Medical College Hospital (hereinafter referred to as Union Medical College Hospital), commented to Outlook News Weekly that the emergency department was "hot outside and cold inside", indicating that "the emergency system is overloaded and worried about functional failure".

  Yu Xuezhong, for example, said that more than a decade ago, doctors in the emergency department simply dared not imagine that ambulances carrying seriously ill patients would be transferred to other medical institutions. Now, due to the frequent "no beds" in emergency departments of large hospitals, it is common for ambulances to be transferred to other medical institutions. "If we turn a blind eye to this kind of danger of’ boiling frogs in warm water’, there may be a risk that the emergency system will collapse in the future."

  Why is the emergency department "seriously ill"? What kind of "treatment" is needed for the diseases in the emergency department? Many problems are unavoidable.

  "Overloaded" Emergency Department

  The "overload" of the emergency department is becoming more and more shocking.

  At 9 o’clock in the morning, the narrow corridor of the emergency department in xuanwu hospital was crowded with people. However, in Sun Changyi’s view, this situation is "not bad. If it is six or seven o’clock in the evening, it will probably be too crowded to walk."

  According to Sun Changyi, there are currently 40 doctors, 120 nurses and more than 80 beds in the emergency department of xuanwu hospital, with an average of 450 patients a day. "Among more than 70 top-three hospitals in Beijing, the emergency department of our hospital has the smallest area, but the number of emergency patients is quite large, basically ranking 5 ~ 7. In 2015, among the hospitals managed by Beijing Hospital Authority, our disease difficulty coefficient ranked first, which means that the emergency patients we treated were very serious. " Sun Changyi said.

  Under the crowded situation of emergency department and the increasing pressure of emergency patients, the area of emergency department is expected to expand in the expansion plan to be completed in xuanwu hospital, and the number of emergency beds will increase accordingly.

  Yu Xuezhong has experienced many "expansions" in the emergency department of Union Medical College Hospital. His feeling is: "The emergency department seems to always lack a bed."

  Yu Xuezhong said that the emergency department of Union Medical College Hospital was established in 1983. At the beginning of its establishment, the average daily emergency volume was about 30-40 person-times, reaching more than 100 person-times in 1996 and rising to 500-600 person-times in 2012. In order to adapt to the increase in the number of emergency patients, the number of emergency beds has increased from 21 to more than 100. "However, the growth rate of beds seems to never keep up with the growth rate of patients. The newly added beds are always filled up quickly, and the emergency department is always overcrowded."

  A survey of emergency resources led by Union Medical College Hospital and covering 33 tertiary hospitals in 31 provinces (autonomous regions and municipalities) shows that most emergency departments were established in the 1980s, when the department area was 500 to 600 square meters. Although the scale of emergency department will be expanded once every five to ten years, and the existing area mostly reaches 5,000-8,000 square meters, the annual emergency department is 5-15 times higher than that at the beginning of the establishment of the department, and the emergency departments in most hospitals are still very crowded, with aisles and corridors full of "extra beds".

  Yu Xuezhong said that "Big Mac" emergency departments with a building area of over 10,000, employees of over 100 and annual emergency volume of over 100,000 are common in China, but no matter how the emergency departments are enlarged and expanded, chaos and crowding are almost inseparable.

  The "chaos" and "crowding" in the emergency department are closely related to the "hidden rules" of emergency department.

  According to Yu Xuezhong, the outpatient resources in large hospitals are limited, and patients are often hard to find the first number, but the emergency number is not limited in principle, so some patients who "have no access to the number" turn to the emergency department to see a doctor. As a result, some problems that should have been solved in the specialist clinic were pushed to the emergency department, which objectively led to the crowded emergency department. "Although there is no document stipulating that emergency treatment must be’ come to the net’, it is actually carried out in this way. Emergency treatment can never say’ no’ to patients, otherwise it will face moral condemnation from from ruin, and the snowball will naturally get bigger and bigger. This situation is more prominent in the famous big hospitals. " Yu Xuezhong said.

  From the perspective of future medical reform, the situation of "chaos" and "crowding" in the emergency department is likely to intensify.

  Yu Xuezhong explained that at present, the medical reform is pushing for a graded diagnosis and treatment system. According to the relevant system design, a large number of patients need to make the first outpatient consultation in primary hospitals, and the outpatient service in large hospitals can only be obtained through referral from primary hospitals. However, emergency treatment can still go directly to large hospitals, which obviously leads to a decline in the number of outpatients in 3A hospitals and an increase in the number of emergency treatments, which puts pressure on the emergency department from the policy and may make the emergency department more crowded in the future. "

  "Not in a hurry" emergency patients

  However, most of the "overloaded" emergency departments are "not in a hurry" emergency patients.

  In Sun Changyi’s impression, among the daily average of 450 emergency patients in xuanwu hospital, non-emergency patients account for at least 1/3, and those who need immediate rescue only account for about 5%~10% of the total emergency patients.

  Union Medical College Hospital once broke the news that the patient lived in the emergency ward for 7 years, and the patient was "discharged" from the emergency department until he filed a lawsuit with the court.

  According to Yu Xuezhong’s estimation, generally speaking, less than 50% of the patients really need to see the emergency department. "The emergency department is full of non-emergency patients, which means that limited emergency resources are being abused."

  "Emergency is not urgent" first stems from the public’s misunderstanding of emergency.

  Emergency, that is, emergency treatment. In Yu Xuezhong’s view, there are three main original intentions for hospitals to set up emergency departments: one is to save lives; The second is to stabilize the patient’s pulse, blood pressure, heart rate, blood oxygen and other vital signs, and relieve his potential life danger; The third is to relieve patients’ acute pain, such as rash and fishbone sticking. "In short, the existence of emergency is to ensure that the public can get professional and scientific treatment in the shortest time in the emergency of sudden illness and accidental injury. However, the public’s understanding of emergency may be the aggravation of chronic diseases, and it may be that there was no disease in the past but now there are symptoms. These are usually not emergency areas in the strict sense. "

  For example, Yu Xuezhong said that an emergency is not necessarily a serious illness. For example, a patient with a fishbone must be very urgent, but this emergency is usually not a serious illness; Severe illness is not necessarily an emergency. For example, chronic respiratory diseases that the elderly are prone to often belong to severe illness, but this kind of serious illness does not necessarily need immediate treatment. "Patients who are both acute and severe are the real emergency patients, but this proportion is not high in the emergency department."

  In this regard, the emergency department has no good strategy. The only thing it can do is to comprehensively analyze, eliminate the false and retain the true through the triage desk, reconnaissance and determine the patient’s condition, and classify the patients according to this, and deal with the patients according to their priorities.

  It is difficult to distinguish between emergency and non-emergency, which also objectively aggravates the "emergency is not urgent" Yu Xuezhong said, generally speaking, you don’t need to see an emergency department for a common cold, but if the patient happens to have myocarditis, he may die if he doesn’t go to the emergency department immediately. For another example, the elderly occasionally feel chest tightness, but this may be a potential myocardial infarction. If the patient is careless and delays the treatment of myocardial infarction, it may have serious consequences. "Because some diseases are not well differentiated in symptoms, patients and their families simply go to the big hospital to see the emergency department without distinction. Although it has been repeatedly proved that it is just’ wolf coming’, this behavior is understandable."

  Emergency detention is also an important factor of "emergency is not urgent".

  According to Yu Xuezhong, European and American countries usually stipulate that the emergency department is an emergency medical place, and it will be transferred to a specialized ward after 24 hours. However, in China, even if the country relaxes the time for emergency patients to stay under observation to 72 hours, the phenomenon of "overtime" still exists everywhere, and the problem of emergency detention is very prominent. "This is not that the emergency department’ intercepts’ patients, but that the specialist wards of the top three hospitals often have no beds. If specialists don’t take patients away, they can only keep patients in the emergency ward."

  Yu Xuezhong explained that the Union Medical College Hospital clearly stipulates that after each specialty is handed over in the morning, there will be the chief doctor on duty in the department to check the patient list and diagnosis results in the emergency department, and the appropriate patients will be received in the specialized ward for treatment. "That is to say, our emergency doctors have no power to forcibly transfer patients to specialist wards, and they can only recommend them to specialists, and the leading power is in the hands of specialists."

  Sun Changyi’s statement is more straightforward: "When specialists come to the emergency department to accept patients, they obviously prefer those patients with high gold content and high quality, that is, patients with no complications, and some elderly patients with many complications and poor payment ability are often left behind in the emergency department. According to our statistics, among the patients admitted by our department, 66% are over 80 years old, and 1/3 are with more than three organ failures. For patients with three organ failures, the mortality rate is usually as high as 85%. "

  Zhu Huadong, deputy director of the emergency department of Union Medical College Hospital, told this reporter that specialists have their difficulties in "picking" emergency patients. "At present, the medical and health management and medical insurance departments are conducting strict assessments on hospitals and professional departments, and have more detailed indicators on ward utilization rate, bed turnover rate, average hospitalization expenses and hospitalization time. Hospitalization of patients with severe chronic diseases and complications means that the assessment results will be’ delayed’. Under the pressure of assessment, specialists naturally tend to provide limited beds to patients who are beneficial to the assessment results. "

  For example, because Beijing stipulates that patients can’t stay in hospital for more than 11 days, patients who are not expected to leave the hospital for 11 days are unwilling to accept them in specialized wards. "So we sometimes joke that if you are going to get sick, if your illness happens to catch up with the research project in the hospital, then you can live in the hospital that is difficult to live in. Although this is absurd, it really happened. " A doctor who asked not to be named told this reporter.

  The lost emergency doctor

  Behind the "emergency is not urgent" is the unspeakable bitterness and embarrassment of emergency doctors.

  In Sun Changyi’s view, the labor intensity of no department in the hospital can be compared with that of emergency department. "It’s normal for doctors and nurses in emergency departments to rest in the white night (one day’s white shift, one day’s night shift, one day’s night shift and one day’s rest day), and staying up late is more common. Even on holidays, other departments are on holiday and the clinic is closed, but the door of the emergency room is always open. "

  The work pressure of emergency doctors is also reflected in the wide spectrum of diseases of patients, the unpredictable types and quantity of patients, and various uncontrollable factors. "The number of patients treated by specialists in outpatient clinics is relatively fixed every day, and the types of diseases of patients are relatively fixed. The situation is obviously relatively easy to control." Zhu Huadong said.

  At the same time, the income and treatment of emergency doctors are often "not available".

  According to Yu Xuezhong, the emergency department of Union Medical College Hospital has always been the registration fee of 1 yuan and the treatment fee of 4 yuan, compared with the specialist special number of 300-500 yuan and the specialist expert number of 14 yuan, even though the doctors who accept patients already have senior titles. "As far as Beijing is concerned, other hospitals are implementing this charging standard except five pilot hospitals that have cancelled drug addition."

  In addition, because the "three noes" patients (no identity, no family members, no money) and drug addicts often "visit" the emergency department, the probability of emergency doctors suffering economic losses due to patients’ arrears is correspondingly increased.

  Sun Changyi said that emergency doctors usually hesitate when they hear that the patients with "three noes" are sent by 110, because the medical expenses incurred by the patients with "three noes" are often not "paid". "Take our hospital as an example. Although the Civil Affairs Bureau has certain subsidies, the emergency department has hundreds of thousands of unrecoverable money every year. xuanwu hospital’s policy in this regard is really good. The hospital bears these bad debts, which has not deducted the performance of the emergency department and has not affected the income of emergency doctors. However, as far as I know, emergency departments in many places are not so lucky. Some doctors will be deducted from their wages and bonuses because they don’t get their money back. "

  According to the analysis of the industry, when entering the profession for the first time, the advantage of emergency doctors is that they can meet all kinds of patients and diseases in a short time, and their horizons are broader, and there are many opportunities to start work. However, because of their fine disciplines and many experts, many diseases can’t be encountered for a lifetime, and there are few opportunities for actual combat. Therefore, when the specialists with the same qualifications are still working hard in the ward to write medical records, emergency doctors may have been on duty with their own teams. However, if we look at it from the time dimension of 10 years, most of the specialists at this time have begun to appreciate the beauty and profundity of the vast world in this field, but the emergency doctors with the same experience are often repeating the business that they used to be familiar with, and it is inevitable that they will be tired and feel bleak in the future.

  Under various factors, it is very common that emergency departments can’t recruit people and can’t keep people.

  Sun Changyi said that xuanwu hospital’s emergency departments have had difficulties in recruiting for several years in a row. "The funniest thing is that only one doctor in our department has resigned so far this year, which has surprised many colleagues, because everyone knows that the emergency department is a’ big family’ for doctors to’ run away’."

  Yu Xuezhong’s embarrassment is: "With the golden signboard of Union Medical College Hospital, although the emergency department is not dissatisfied, medical students often have no choice but to choose our department."

  The famous Union Medical College Hospital is still facing such a dilemma, and the rumor that medical students are "holding their noses and doing emergency work" seems to be true.

  The "aisle" theory of emergency medicine

  In fact, not only some doctors "dislike" the emergency department, but even within the medical discipline, emergency medicine is often a forgotten corner, and all kinds of misunderstandings, misunderstandings and misunderstandings emerge one after another.

  In November 2015, the "2014 China Hospital Rankings" led by the Hospital Management Institute of Fudan University was released. In this ranking, which has been published for six years in a row, the number of medical specialties participating in the evaluation has reached 34, but there is no figure of emergency medicine.

  In many people’s minds, the emergency department is just an "aisle" and an advanced "triage desk" for patients to enter specialized wards. It only deals with mild patients such as colds and diarrhea. When they encounter heart failure, myocardial infarction, or severe trauma, they are immediately helpless. At this time, emergency doctors often spread their hands and quickly let nurses divert patients to relevant specialized wards.

  Guo Shubin, director of the emergency department of Beijing Chaoyang Hospital (hereinafter referred to as Chaoyang Hospital), finds it difficult to agree with this concept. In his view, with the continuous progress and development of medical specialty technology, the achievements of specialty are gradually recognized and familiar by the society, but the bottleneck brought by "specialization" is becoming increasingly prominent. In recent years, the pace of developing general practice has been accelerated, which provides an opportunity for the development of emergency medicine.

  For example, Guo Shubin said that at present, the research progress and diagnosis and treatment level of diseases in various specialist systems in China have reached a certain level, such as interventional therapy in cardiology department, examination and treatment under digestive gastroscope, etc., but for a patient with acute upper gastrointestinal bleeding complicated with acute myocardial infarction, the specialist’s "high-level" diagnosis and treatment means will be stretched, because specialists are likely to only look at the diseases in their own specialty. "More and more people have noticed that the division of medical specialties is too fine, which is not suitable for patients, because patients are often not a single disease, especially for elderly patients with multiple organs and systems. If the hospital sets up a comprehensive ward under the emergency department, it will solve the medical needs of these patients. "

  In this sense, Guo Shubin believes that the so-called long-term integration and long-term integration must be separated. Since the development of medicine, the concept of holistic medicine has been paid attention to again, and within the medical discipline, emergency medicine has always been adhering to the concept of holistic medicine. "Therefore, the’ aisle’ theory and the’ triage desk’ theory of the emergency department have long been outdated and are not worth refuting."

  Yu Xuezhong said that at present, emergency medicine is a second-class discipline on the same level as internal medicine, surgery, gynecology and pediatrics. "This is the country’s recognition of emergency medicine from the management. In particular, the professional content of emergency medicine has been added to the current senior title promotion examination, which has solved the problem of senior title promotion for emergency doctors. Under this circumstance, the future emergency medicine is obviously a sunrise discipline, and emergency doctors will be very attractive jobs. "

  Future emergency

  In addition to building a comprehensive ward to treat patients with multiple diseases, Chaoyang Hospital is also exploring the emergency mode linked with primary hospitals in order to change the crowded situation of emergency departments.

  Guo Shubin believes that the top three hospitals and primary hospitals can have a division of labor after the establishment of the medical association. The emergency department of the top three hospitals is mainly responsible for treating critical and serious diseases. Emergency doctors need to quickly receive consultations and make judgments. After processing, patients can be transferred to primary hospitals, and primary hospitals will undertake the treatment and rehabilitation of non-emergency patients.

  Specifically, the hundreds of monitoring beds in the emergency department of Chaoyang Hospital will basically be used to meet the treatment of critical emergency patients, and the non-emergency patients identified after triage in the emergency department will be diverted to relevant cooperative primary hospitals. "This is the way we have just explored. If it goes well, it is expected to change the congestion of the emergency department and prevent the abuse of emergency resources."

  According to Guo Shubin’s analysis, this model can take into account the economic and social benefits of both top three hospitals and primary hospitals. For the third-class hospitals, in terms of economic benefits, patients usually spend the most at the beginning of emergency rescue. If the emergency department is occupied by a large number of non-emergency patients at this time, it will obviously reduce the economic benefits of the hospital. In terms of social benefits, the crowded emergency department is also an important cause of public dissatisfaction. For grass-roots hospitals, this model can make them obtain more stable patients, and the economic and social benefits of grass-roots hospitals can naturally be realized.

  This model is equivalent to turning the primary hospital into a treatment area in the emergency department of a third-class hospital. Guo Shubin emphasized that the key point is that doctors and nurses must be sent from the emergency department of Chaoyang Hospital to the relevant cooperative hospitals as department directors and head nurses. "This can ensure the position and level of medical decision-making, thus ensuring the equality of medical quality and achieving the purpose of risk sharing and benefit sharing."

  Guo Shubin revealed that in the future, Chaoyang Hospital will also enable emergency medical staff of relevant cooperative hospitals to receive regular training from Chaoyang Hospital through telemedicine and other means, and carry out more extensive and comprehensive cooperation in medical teaching and research to effectively improve the business ability of primary hospitals and truly strengthen primary hospitals.

  However, will the future emergency department become no longer crowded and "overloaded" because of these practical explorations?

???? "Lookout" Newsweek reporter Zhang Ranran Hu Yongshun

Announcement of State Taxation Administration of The People’s Republic of China on Issuing the Measures for the Administration of Value-added Tax and Consumption Tax on Export Goods and Services

Announcement of State Taxation Administration of The People’s Republic of China on Issuing the Measures for the Administration of Value-added Tax and Consumption Tax on Export Goods and Services 

  In order to facilitate taxpayers to apply for tax refund (exemption) and exemption for export goods and services, improve service quality and further standardize management, State Taxation Administration of The People’s Republic of China has cleaned up and improved the regulations on the administration of value-added tax and consumption tax on export goods and services, and formulated the Measures for the Administration of Value-added Tax and Consumption Tax on Export Goods and Services. It is now released.

 

                            General administration of taxation
                              June 14th, 2012

    

Measures for the administration of value-added tax and consumption tax on export goods and services

 

  1. These Measures are formulated in accordance with the Law of People’s Republic of China (PRC) on the Administration of Tax Collection, the Provisional Regulations on Value-added Tax in People’s Republic of China (PRC), the Provisional Regulations on Consumption Tax in People’s Republic of China (PRC) and the detailed rules for its implementation, as well as the provisions of the Ministry of Finance and State Taxation Administration of The People’s Republic of China on export goods and services value-added tax and consumption tax policies.
  2. These Measures shall apply to the refund (exemption) and exemption of value-added tax and consumption tax for export goods, treated as export goods, and processing, repair and repair services provided to foreign countries (hereinafter referred to as export goods and services).
  The scope of export enterprises and export goods and services, the applicable scope and calculation method of tax refund (exemption) and tax exemption shall be implemented according to the Notice of the Ministry of Finance of State Taxation Administration of The People’s Republic of China on Export Goods Value-added Tax and Consumption Tax Policies (Caishui [2012] No.39).
  Iii. Determination of export tax refund (exemption) qualification
  (1) An export enterprise shall, within 30 days from the date of filing and registering a foreign trade operator or signing the first entrusted export agreement, fill in the Application Form for Qualification Recognition of Export Tax Refund (Exemption) (see Annex 1, omitted, please visit the website of the State Administration of Taxation for details), and provide the following information to the competent tax authorities for qualification recognition of export tax refund (Exemption):
  1. The Registration Form for Foreign Trade Operators or the Approval Certificate for Foreign-invested Enterprises in People’s Republic of China (PRC) stamped with the special seal for registration;
  2. People’s Republic of China (PRC) Customs declaration registration certificate for the consignee and consignor of import and export goods;
  3. Bank account opening license;
  4. A production enterprise that has not registered for the record and has entrusted export business provides an agreement on entrusted export, and it is not necessary to provide the information in Items 1 and 2;
  5. Other information required by the competent tax authorities.
  (2) Other units should fill in the Application Form for Qualification of Export Tax Refund (Exemption), provide the bank account opening permit and other materials required by the competent tax authorities, and go to the competent tax authorities for qualification of export tax refund (exemption).
  (3) Export enterprises and other units can declare value-added tax refund (exemption) or tax exemption, as well as consumption tax refund (exemption) or tax exemption in accordance with regulations within the specified tax refund (exemption) reporting period after the export goods and services that occurred before the qualification of export tax refund (exemption) was confirmed.
  (4) If the contents of the qualification for export tax refund (exemption) of export enterprises and other units are changed, they shall fill in the Application Form for Change of Qualification for Export Tax Refund (Exemption) within 30 days from the date of change (see Annex 2, omitted, please log on the website of the State Administration of Taxation for details), and provide relevant information to apply to the competent tax authorities for change of qualification for export tax refund (exemption).
  (5) Export enterprises and other units that need to cancel their tax registration should fill in the Application Form for Confirmation and Cancellation of Export Tax Refund (Exemption) Qualification (see Annex 3, omitted, please visit the website of the State Administration of Taxation for details), apply to the competent tax authorities for cancellation of export tax refund (Exemption) qualification, and then go through the cancellation of tax registration according to the regulations.
  Export enterprises and other units shall settle the export tax refund (exemption) before applying for cancellation. After the cancellation, export enterprises and other units shall not declare for export tax refund (exemption).
  Four, production enterprises export goods tax exemption declaration
  (a) the application procedures and time limit
  The goods exported by the enterprise in the current month shall be declared as VAT tax, tax exemption and refund and consumption tax exemption to the competent tax authorities within the next month’s VAT tax declaration period.
  The enterprise shall collect all relevant documents during the VAT tax declaration period from the date of declaration of goods for export (subject to the export date in the export goods declaration form < Special for Export Tax Refund >, the same below) to April 30th of the following year, and apply to the competent tax authorities for VAT exemption and refund and consumption tax refund for export goods. Overdue, the enterprise shall not declare tax exemption and refund.
  (2) Application materials
  1 enterprises to the competent tax authorities for value-added tax declaration, in addition to providing relevant information according to the provisions of the tax declaration, should also provide the following information:
  (1) Summary Form of Tax Exemption, Credit and Tax Refund Declaration confirmed by the competent tax authorities (see Annex 4, omitted, please visit the website of the State Administration of Taxation for details).
  (2) Other information required by the competent tax authorities.
  2. An enterprise shall provide the following documents to the competent tax authorities for the declaration of VAT exemption and refund:
  (1) Summary of Tax Exemption, Credit and Tax Refund Declaration and its schedule (see Annex 5, omitted, please visit the website of the State Administration of Taxation for details).
  (2) Information Form of Tax Exemption and Refund (see Annex 6, omitted, please visit the website of the State Administration of Taxation for details).
  (3) List of Declaration for Exemption, Credit and Tax Refund of Export Goods of Production Enterprises (see Annex 7, omitted, please visit the website of the State Administration of Taxation for details).
  (4) Electronic data for formal declaration of export goods tax refund (exemption).
  (5) The following original documents:
  (1) Customs declaration form for export goods (special for export tax refund, except for those not specified below) (the export enterprises in the bonded area can provide the record list of export goods in the bonded area of People’s Republic of China (PRC) Customs, hereinafter referred to as the record list of export goods, the same below);
  (2) Verification Form of Export Receipt (export tax rebate form, which is not specified below) (for forward settlement, the record certificate of forward receipt of foreign exchange shall be provided, and the export enterprises in the bonded area shall provide the settlement memo. Enterprises in RMB settlement business of cross-border trade, trial export tax rebate are exempted from providing paper verification forms of export proceeds and pilot areas of foreign exchange management system reform of goods trade, the same below);
  ③ export invoice;
  (4) for the goods entrusted for export, the certificate of export agent issued by the competent tax authorities of the entrusted party and a copy of the export agent agreement shall also be provided;
  ⑤ Other information required by the competent tax authorities.
  3. If the goods exported by production enterprises are regarded as self-produced goods and the non-self-produced goods exported by listed production enterprises belong to consumption tax taxable consumer goods (hereinafter referred to as taxable consumer goods), the following information shall also be provided:
  (1) Declaration Form for Consumption Tax Refund of Goods Exported by Production Enterprises (Annex 8 is omitted, please refer to the website of the State Administration of Taxation for details).
  (2) The original or photocopy of the special payment book or split bill for consumption tax, the special payment book for customs import consumption tax, and the tax withholding and collection certificate for entrusted processing to recover taxable consumer goods.
  (3) Enterprises engaged in feed processing business shall also handle manual registration, declaration of imported materials and parts and manual verification according to the following provisions:
   1. After handling the manual (account) of the import processing trade, the enterprise shall fill in the Registration Form for Import Processing of Production Enterprises (see Annex 9, omitted, please visit the website of the State Administration of Taxation for details), provide the officially declared electronic data and the following materials within the VAT tax declaration period from the actual import date of the materials to the next month (if the materials are deducted by the actual consumption method, from the actual consumption date to the next month), and apply to the competent tax authorities for processing the materials.
  (1) The enterprise that adopts paper manual shall provide the original and photocopy of the manual for feeding and processing; Enterprises adopting electronic manuals shall provide electronic paper documents of processing trade signed and sealed by the customs; Enterprises that use electronic account books shall provide the Record Certificate for Electronic Account Books of Enterprises under the Supervision of Processing Trade Networking issued by the Customs.
  (2) Other information required by the competent tax authorities.
  For enterprises engaged in feed processing business by double entrustment (the import and export of production enterprises are entrusted to export enterprises, the same below), the entrusting party shall go through the registration formalities of feed processing with the competent tax authorities on the strength of the agency import and export agreement and a copy of the above information of the entrusted party.
  In case of any change in the processing unit, the total amount of registered imported materials, the total amount of registered exported goods, the validity period of the manual, etc., the paper manual, electronic manual or electronic account book that has gone through the registration formalities of feed processing, the enterprise shall fill in the Application Form for Registration and Change of Feed Processing of Production Enterprises (Annex 10, omitted, please visit the website of the State Administration of Taxation for details) and provide the official electronic data for declaration and the changed relevant materials issued by the customs to the supervisor within the VAT tax declaration period of the next month.
  2. Enterprises engaged in the processing of imported materials shall report to the competent tax authorities the Detailed List of Materials Imported by Production Enterprises for Processing of Imported Materials (see Annex 11, omitted, please refer to the website of the State Administration of Taxation for details) and the List of Materials Imported by Production Enterprises for Processing of Exported Goods by Processing of Imported Goods with the materials such as the declaration form of imported goods, the certificate of imported goods on behalf of the agent and the import agreement.
  3. Enterprises that use paper manuals or electronic manuals should fill in the Application Form for Registration and Verification of Manuals for Raw Materials Processing of Production Enterprises (see Annex 13, omitted, please visit the website of the State Administration of Taxation for details), provide formal electronic data and paper manuals or electronic manuals, and apply to the competent tax authorities for verification of raw materials processing during the VAT tax declaration period from the date when the customs issues the notice of closing the case (subject to the closing date, the same below); Enterprises that use electronic account books should fill in the Application Form for Registration and Write-off of Manuals for Raw Materials Processing of Production Enterprises within the next month’s VAT tax declaration period from the date when the customs issues the notice of write-off closing to provide formal electronic data, and apply to the competent tax authorities for write-off of raw materials processing.
  The enterprise shall calculate and adjust the current VAT tax declaration and tax exemption and refund declaration according to the amount of duty-free imported materials after verification.
  (4) Where domestic duty-free raw materials without input tax are purchased for processing export goods, the enterprise shall separately account for the duty-free raw materials used for processing export goods, and fill in the Application Form for Deducting Domestic Duty-free Raw Materials for Export Goods of Production Enterprises (see Annex 14, omitted, please visit the website of the State Administration of Taxation for details) during the period from the date of purchase of duty-free raw materials to the next month, provide formal electronic data for declaration, and go through the declaration formalities with the competent tax authorities.
  (V) Adjustment of the declaration data of tax exemption and refund
  If the previous declaration is wrong, it will be adjusted in the current period. In the current period, negative numbers will be used to offset the previous erroneous declaration data in full, and then full declaration will be made again.
  If the goods are returned this year, the original declaration data of tax exemption and refund will be offset by negative numbers in the current period; In case of cross-year return, the original tax exemption and refund shall be paid in full and adjusted accordingly according to the relevant provisions of the current accounting system.
  If tax exemption or taxation measures are required to be implemented in this year, the original tax exemption and refund declaration data will be offset by negative numbers in the current period; For those who have declared tax exemption and tax refund across the year, if tax exemption or taxation is required, the original tax exemption and tax refund should be paid in full without negative deduction, and adjusted accordingly according to the relevant provisions of the current accounting system.
  Five, foreign trade enterprises export goods tax exemption declaration
  (a) the application procedures and time limit
  The goods exported by the enterprise in the current month shall be declared to the competent tax authorities within the next month’s VAT declaration period, and the sales of export goods subject to the tax refund (exemption) policy shall be reported in the "sales of duty-free goods" column of the VAT tax declaration form.
  The enterprise shall collect all relevant vouchers and apply to the competent tax authorities for the exemption and refund of value-added tax and consumption tax on exported goods during the reporting period of value-added tax from the month following the date of customs declaration and export to April 30 of the following year. With the approval of the competent tax authorities, enterprises can also apply for tax exemption declaration at other times outside the VAT tax declaration period. Overdue, the enterprise shall not declare tax exemption.
  (2) Application materials
  1. Summary Declaration Form for Export Tax Refund of Foreign Trade Enterprises (see Annex 15, omitted, please visit the website of the State Administration of Taxation for details).
  2. Detailed Declaration Form for Export Tax Refund of Foreign Trade Enterprises (see Annex 16, omitted, please visit the website of the State Administration of Taxation for details).
  3. Detailed Export Tax Refund Declaration Form of Foreign Trade Enterprises (see Annex 17, omitted, please visit the website of the State Administration of Taxation for details).
  4. Electronic data for formal declaration of export goods tax refund (exemption).
  5. The following original documents
  (1) customs declaration form for export goods;
  (2) Special VAT invoice (deduction coupon), export tax rebate purchase batch declaration form, and special customs import VAT payment form (if the special customs import VAT payment form is provided, the customs declaration form for imported goods shall be provided at the same time, the same below);
  (3) the verification form of export proceeds;
  (4) For the goods entrusted for export, the certificate of export agent issued by the competent tax authorities of the entrusted party and a copy of the export agent agreement shall also be provided;
  (5) For taxable consumer goods, it shall also provide a special payment book for consumption tax or a separate bill, and a special payment book for customs import consumption tax (if a special payment book for customs import consumption tax is provided, it shall also provide a customs declaration form for imported goods, the same below);
  (6) Other information required by the competent tax authorities.
  Six, export enterprises and other units shall be regarded as export goods and provide processing, repair and replacement services to foreign countries.
  The declaration of tax refund (exemption) for goods that enter the special area and are sold to units or overseas units and individuals in the special area, and the declaration of tax refund (exemption) for production enterprises or foreign trade enterprises outside the special area shall be handled according to the provisions of Articles 4 and 5 of these Measures respectively.
  Other goods deemed to be exported and processing, repair and replacement services provided to the outside world are declared for export, and those that are not declared for export sales are declared for export invoices or ordinary invoices, and export enterprises or other units shall declare tax refund (exemption) within the tax declaration period of VAT from the following month to April 30th of the following year. Overdue, export enterprises or other units shall not declare tax refund (exemption). When declaring the tax refund (exemption), the production enterprises shall, in addition to Article 4 of these Measures, foreign trade enterprises and other units without production capacity shall, in addition to the provisions of Article 5 of these Measures, declare [do not provide the verification form for export proceeds; Export enterprises and other units shall provide the following corresponding supplementary materials in addition to the following goods and services, which do not provide customs declaration forms and export invoices for export goods, but ordinary invoices for sales by production enterprises:
  (1) For export goods aided by foreign countries, a copy of the approval of the Ministry of Commerce for the use of preferential foreign aid loans (the "foreign aid task book") or a copy of the approval of the Ministry of Commerce for the use of foreign aid joint venture cooperation project funds (the "foreign aid task book") shall be provided.
  (two) for the export goods of foreign contracted projects, the contract for foreign contracted projects shall be provided; In case of subcontracting, the export enterprises or other units undertaking subcontracting shall apply for tax refund (exemption). When applying for tax refund (exemption), the subcontracting contract (agreement) shall be provided in addition to the foreign contracting contract.
  (3) For export goods used for overseas investment, copies of the documents approved by the Ministry of Commerce and its authorized units for their overseas investment shall be provided.
  (4) For the goods declared to the customs and transported into the warehouse under customs supervision for sale in duty-free shops in the customs isolation zone, the declaration form for export goods provided shall be stamped with the special seal for customs declaration of duty-free goods trading enterprises; For the goods sold by duty-free shops in the international customs isolation zone of Shanghai Hongqiao and Pudong Airport, the customs declaration form for export goods shall be stamped with the special seal for duty-free shop declaration, and the customs shall provide the verification certificate for the goods sold by duty-free shops.
  (five) the winning mechanical and electrical products sold shall provide the following information:
  1. Notice of Certificate of Winning Bid issued by the competent tax authorities where the tenderer is located;
  2. The bid-winning certificate issued by China tendering company or other domestic tendering organizations (original);
  3. The supply contract (agreement) signed by the winning bidder and China tendering company or other tendering organizations;
  4. The invoice issued by the winning bidder to the user in accordance with the provisions of the tender and the supply contract;
  5. Receiving list of users of mechanical and electrical products who won the bid;
  6. The mechanical and electrical products that are subcontracted by foreign enterprises to domestic enterprises after winning the bid shall also be provided with subcontracts (agreements) signed with the winning enterprises.
  (6) Self-produced offshore engineering structures sold to offshore oil and gas exploration enterprises shall provide sales contracts.
  (7) For the goods sold to ocean-going vessels and ocean-going vessels, an export invoice shall be provided which lists the name, quantity and sales amount of the goods sold and is signed by the captains of ocean-going vessels and ocean-going vessels.
  (eight) the following information shall be provided for the production and sale of aviation food for international flights of domestic and foreign airlines:
  1. Catering contracts signed with airlines;
  2. Catering schedule provided by airlines (flight number, landing city, etc. must be indicated);
  3. Delivery list signed by flight attendants of international flights (airline name, flight number, etc. shall be indicated).
  (nine) to provide foreign processing, repair and replacement services, the following information shall be provided:
  1. The customs declaration form for the export of goods other than the repair and repair of ships with the trade mode of "repaired goods";
  2 repair and replacement contracts signed with overseas units and individuals;
  3. Maintenance work order (provided for foreign aircraft repair and repair business).
  Seven, export goods and services tax refund (exemption) other reporting requirements.
  (a) the import of water and electricity in special areas, by the purchase of water and electricity in special areas of production enterprises to declare tax rebates. The enterprise shall declare the tax refund to the competent tax authorities during the tax declaration period of VAT from the next month after the issuance of the special VAT invoice for purchased goods to April 30 of the following year. Overdue, the enterprise shall not declare tax refund. When applying for tax refund, you should fill in the Declaration Form for Tax Refund of Goods Purchased for Self-use (see Annex 18, omitted, please visit the website of the State Administration of Taxation for details), and provide official electronic declaration data and the following information:
  1. Special VAT invoice (deduction);
  2. Bank settlement voucher for payment of water, electricity and gas expenses (copy with bank seal).
  (2) If the goods brought into the bonded area belong to the warehousing enterprises that are sold by export enterprises to overseas units and individuals, and the overseas units and individuals store them in the bonded area, the warehousing enterprises shall go through the customs declaration formalities when they leave the country. If the customs issues a declaration form for export goods entering the bonded area after all of them leave the country, the production enterprises and foreign trade enterprises outside the bonded area shall, when declaring tax refund (exemption), provide the information specified in Articles 4 and 5 of these Measures respectively, and also provide the outbound goods of the warehousing enterprises for the record. The export date for determining the time limit for declaring tax refund (exemption) shall be based on the export date on the record list of the last batch of outbound goods.
  (3) Equipment purchased by export enterprises and other units before December 31, 2008, equipment purchased after January 1, 2009 but not allowed to deduct the input tax according to relevant regulations, equipment purchased by non-VAT taxpayers, and equipment purchased by export enterprises and other units in the pilot area of changing business tax to VAT before the pilot of this enterprise, if they belong to used equipment for which the input tax has not been deducted, shall be subject to the VAT exemption and refund method.
  Export enterprises and other units shall separately declare the tax refund to the competent tax authorities within each VAT tax declaration period from the month following the date of customs declaration and export of goods to April 30 of the following year. Overdue, export enterprises and other units shall not declare tax refund. When applying for tax refund, you should fill in the Application Form for Tax Refund of Used Equipment for Export (see Annex 19, omitted, please visit the website of the State Administration of Taxation for details), and provide the official electronic data and the following information:
  1. Export goods declaration form;
  2. For the goods entrusted for export, the certificate of export agent issued by the competent tax authorities of the entrusted party and the export agent agreement shall also be provided;
  3. Special VAT invoice (deduction form) or special payment form for customs import VAT;
  4. Verification form of export proceeds;
  5. Confirmation Form of Depreciation of Used Equipment for Export (see Annex 20, omitted, please visit the website of the State Administration of Taxation for details);
  6. Other information required by the competent tax authorities.
  (4) For export goods that are settled in RMB from the border port of the province (autonomous region) where they are located under general trade or small-scale border trade in border areas, and are settled in RMB by bank transfer, when the production enterprises and foreign trade enterprises declare tax refund (exemption), they should provide the bank receipts settled in RMB in addition to the information specified in Articles 4 and 5 of these Measures respectively, which should match the verification form of export proceeds issued by the foreign exchange administration department. If it is really difficult to provide the bank bill, it can provide the verification form of export proceeds with the endorsement of "RMB verification".
  (5) For the goods exported by RMB settlement in cross-border trade, the export enterprise does not need to provide the export receipt verification form to declare tax refund (exemption).
  (6) Export enterprises and other units shall fill in the corresponding marks of the goods listed in Annex 21 in the column of "Tax Refund (Exemption) Business Type" in the schedule of the declaration report when declaring the tax refund (exemption) of the goods listed in Annex 21 (omitted, please visit the website of the State Administration of Taxation for details).
  Eight, the relevant provisions of the original certificate of tax refund (exemption)
  (1) Special VAT invoice (deduction)
  Export enterprises and other units shall go through the certification procedures for special VAT invoices obtained by purchasing export goods and services. Special VAT invoices for which the input tax has been deducted shall not be provided when declaring tax refund (exemption).
  If the export enterprises and other units lose the invoice and deduction of the special VAT invoices, they can report the tax refund (exemption) to the competent tax authorities on the basis of the copy of the bookkeeping copy of the special VAT invoices and the tax return certificate issued by the local competent tax authorities where the seller is located.
  If the export enterprises and other units lose the deduction of special VAT invoices, they can declare the tax refund (exemption) to the tax authorities in charge of export tax refund with a copy of the invoice of special VAT invoices after the certification of special VAT invoices is consistent.
  (2) Customs declaration form for export goods
  The export enterprise shall confirm the customs declaration in the "China Electronic Port Export Tax Refund Subsystem" in time after the goods are declared for export. Inquire about the electronic information of export goods declaration form in time. If there is no electronic information of export goods declaration form, it should be reported to China electronic port or the competent tax authorities in time.
  If the consignor exports the goods and other goods through customs declaration in one lump sum, the consignor may provide a copy of the declaration form for export goods when declaring tax refund (exemption).
  (three) export verification form
  In any of the following circumstances, an export enterprise must provide a verification form for export proceeds when declaring export tax refund (exemption) within 2 years from the date of occurrence:
  1. The tax credit rating is C or D;
  2. Failing to apply for the qualification confirmation of export tax refund (exemption) within the prescribed time limit;
  3. The financial accounting system is not perfect, and there are many mistakes in the daily declaration of export tax refund (exemption);
  4. Apply for export tax refund (exemption) for the first time;
  5. Tax-related violations such as tax evasion, evasion of tax payment, defrauding export tax rebates, refusing to pay taxes, falsely issuing special VAT invoices or agricultural product purchase invoices, and accepting false VAT invoices (except for obtaining false VAT invoices in good faith).
  Export enterprises do not have the above five situations, including those newly established and re-qualified for export tax refund (exemption) due to restructuring, reorganization, merger, division and other reasons, and the original export enterprises do not have the above-mentioned circumstances, and are approved by the provincial tax authorities, when reporting export tax refund (exemption), they may temporarily not provide the verification form for export proceeds. However, before the deadline for the declaration of export tax refund (exemption), the verification forms of export foreign exchange receipts bound monthly in the order of declaration list shall be collected and provided.
  (four) the relevant documents for the record
  An export enterprise shall, within 15 days after declaring the export tax refund (exemption), fill in the Catalogue of Record Documents for Export Goods in the order of declaring the export goods with tax refund (exemption), and indicate the storage place of the record documents for the competent tax authorities to check:
  1. Purchase contracts of foreign trade enterprises, purchase contracts of non-self-produced goods for export by production enterprises, including supplementary contracts signed under a purchase and sale contract, etc.;
  2. Export cargo manifest;
  3. Export cargo transport documents (including: ocean bills of lading, air waybills, railway waybills, cargo transport documents, postal receipts and other cargo documents issued by carriers, as well as domestic transport documents for export enterprises to bear the freight).
  If the above-mentioned original documents cannot be obtained, the export enterprise may use other documents with similar contents or functions for document filing. Unless otherwise specified, the filing documents shall be stored and kept by the export enterprise, and shall not be damaged without authorization, and the retention period shall be 5 years.
  It is regarded as export goods and foreign repair and replacement services, and the management of filing documents is not implemented.
  Nine, export enterprises and other units to apply the tax exemption policy of export goods and services declaration.
  (1) Goods in special areas exported by enterprises in special areas, goods and services exported by exporting enterprises or other units that are subject to the tax exemption policy shall apply to the competent tax authorities for tax exemption of value-added tax and consumption tax in the tax declaration of the next month of export or sales.
  (2) For other export goods and services that are subject to the tax exemption policy, export enterprises and other units should fill in the List of Duty-free Export Goods and Services (see Annex 22, omitted, please visit the website of the State Administration of Taxation for details) in the next month when the duty-free business of goods and services occurs (the next quarter is the quarter when the value-added tax declaration is made quarterly), provide formal electronic data for declaration, and go through the formalities of duty-free declaration with the competent tax authorities. The customs declaration form of export goods (the certificate of export goods on commission) and other materials shall be kept by the enterprise for future reference.
  For the goods entrusted for export by non-export enterprises, the entrusting party shall apply for VAT and consumption tax exemption declaration to the competent tax authorities within the VAT declaration period of the next month (quarterly VAT declaration is the next quarter) when the goods and services duty-free business occurs, with the materials such as the certificate of agent export goods issued by the competent tax authorities of the entrusted party and the copy of the agent export agreement.
  If export enterprises and other units fail to declare export tax refund (exemption) or issue the Certificate of Goods Exported as an Agent within the prescribed time limit, and have declared VAT refund (exemption) but fail to complete the VAT refund (exemption) certificate to the tax authorities within the prescribed time limit, if it is determined that the VAT exemption policy will be implemented before the deadline for tax refund (exemption), export enterprises and other units may, in the next month when the tax exemption is determined, pay VAT tax according to the provisions of the preceding paragraph. Those who have already declared tax exemption shall not declare export tax refund (exemption) or declare and issue the certificate of export agent.
  (3) If the export goods in Item (2) and Item (3) of this Article have been refunded (exempted), foreign trade enterprises and other units without production capacity shall pay back the refunded tax before declaring the tax exemption; According to the provisions of Item (5) of Article 4 of these Measures, the production enterprise shall adjust the declaration data or pay the original tax exemption and refund in full.
  (four) the relevant tax exemption certificate and tax exemption verification.
  1. Relevant certificates of cigarettes exported within the national plan and tax-free verification.
  When purchasing cigarettes from cigarette production enterprises, cigarette export enterprises should first apply to the competent tax authorities for the issuance of the Application Form for Certificate of Granting Duty-free Purchase of Export Cigarettes (see Annex 23, omitted, please visit the website of the State Administration of Taxation for details), and then forward the Certificate of Granting Duty-free Purchase of Export Cigarettes (see Annex 24, omitted, please visit the website of the State Administration of Taxation for details) to the cigarette production enterprises, and the cigarette production enterprises shall report to the competent tax authorities for tax exemption accordingly.
  Cigarettes that have been granted duty-free purchase shall be sold by cigarette production enterprises to export enterprises at prices excluding consumption tax and value-added tax, and an Application Form for Tax Exemption Certificate for Exported Cigarettes shall be submitted to the competent tax authorities (see Annex 25, omitted, please visit the website of the State Administration of Taxation for details). After the tax authorities in charge of cigarette production enterprises approve the tax exemption, they will issue the Certificate of Tax Exemption for Exported Cigarettes (see Annex 26, omitted, please visit the website of the State Administration of Taxation for details) and send it directly to the tax authorities in charge of cigarette export enterprises.
  Cigarette export enterprises (including enterprises that purchase duty-free cigarettes for export, production enterprises that directly export self-produced cigarettes, and production enterprises that entrust the export of self-produced cigarettes) shall go through the formalities of duty-free verification of export cigarettes with the competent tax authorities during the tax declaration period of the value-added tax from the next month after the date of cigarette declaration and export to April 30 of the following year. Overdue, the export enterprise shall not declare the verification, and shall pay the value-added tax and consumption tax according to the regulations. When applying for write-off, you should fill in the Declaration Form for Duty-free Write-off of Export Cigarettes (see Annex 27, omitted, please visit the website of the State Administration of Taxation for details), and provide the official electronic data and the following information:
  (1) customs declaration form for export goods;
  (2) the export proceeds verification form;
  (3) export invoices;
  (4) export contracts;
  (5) Certificate of Duty Free for Exported Cigarettes (provided by the enterprise that purchased duty-free cigarettes for export);
  (6) Certificate of goods exported as an agent, and a copy of the agreement on export as an agent (provided by the manufacturer entrusted to export self-produced cigarettes);
  (7) Other information required by the competent tax authorities.
  2. Tax exemption certificate and verification of goods exported by processing with supplied materials.
  (1) After obtaining the general invoice of the processing fee issued by the processing enterprise, the export enterprise engaged in the entrusted processing business of processing with materials shall fill in the Application Form for Tax Exemption Certificate of Processing with Materials (see Annex 28, omitted, please visit the website of the State Administration of Taxation for details), provide the electronic data for formal declaration, and apply for the Tax Exemption Certificate of Processing with Materials with the following materials to the competent tax authorities (see Annex 29).
  (1) the original and photocopy of the customs declaration form for imported goods;
  (2) Original and photocopy of the ordinary invoice for processing fee issued by the processing enterprise;
  ③ Other information required by the competent tax authorities.
  The export enterprise shall hand over the Certificate of Tax Exemption for Processing with Materials to the processing enterprise, and the processing enterprise shall report to the competent tax authorities with this certificate to handle the tax exemption procedures for value-added tax and consumption tax of processing fees.
  (2) After the export enterprise exports the goods in the form of "processing with materials" and goes through the customs verification procedures, it shall go through the formalities of tax-free verification of the processed export goods with the competent tax authorities with the written-off closing notice issued by the customs, the Application Form for Verification of Tax Exemption Certificate of the processed export goods with materials (see Annex 30, omitted, please visit the website of the State Administration of Taxation for details) and the following materials and officially declared electronic data:
  (1) the original and photocopy of the export goods declaration form;
  (2) tax exemption certificate for processing with supplied materials;
  (3) Original and photocopy of the ordinary invoice for processing fee issued by the processing enterprise;
  (4) other information required by the competent tax authorities.
  X. Handling of relevant documents and certificates
  (a) the certificate of export agent.
  For the goods entrusted for export, the Consignee shall apply to the competent tax authorities for the Certificate of Goods Exported as an Agent (Annex 31 is omitted, please refer to the website of the State Administration of Taxation for details) from the date when the goods are declared for export to April 15th of the following year, and forward it to the Consignee in time. If the time limit is exceeded, the Consignee shall not declare and issue the Certificate of Goods Exported as an Agent. When applying for the certificate of export goods as an agent, you should fill in the Application Form for Certificate of Export Goods as an Agent (see Annex 32, omitted, please visit the website of the State Administration of Taxation for details), and provide the official electronic data and the following information:
   1. Original and photocopy of the agency export agreement;
   2. Export goods declaration form;
   3. A copy of the tax registration certificate of the entrusting party;
   4. Other materials required by the competent tax authorities.
  If the consignee is disqualified from tax refund (exemption), it shall not apply for issuing a certificate of export goods as an agent.
  (2) Certificate of import of goods as an agent
  For materials and parts entrusted to import processing trade, the consignee shall promptly apply to the competent tax authorities for issuing a certificate of import of goods as an agent, and hand it over to the consignor in time. When applying for issuing the certificate of import of goods as an agent, the trustee shall fill in the Application Form for Certificate of Import of Goods as an Agent (see Annex 33, omitted, please visit the website of the State Administration of Taxation for details), and provide the official electronic data and the following materials:
  1. Processing trade manual and its copy;
  2. Import goods declaration form (special for processing trade);
  3. Original and photocopy of the agency import agreement;
  4. Other materials required by the competent tax authorities.
  (three) the certificate that the export goods have been returned with tax paid (not refunded)
  If the export goods are returned, the export enterprise shall first apply to the competent tax authorities for the issuance of the Certificate of Refund of Export Goods for Tax Payment (No Tax Refund) (see Annex 34, omitted, please visit the website of the State Administration of Taxation for details), and take it to the customs to apply for the return of export goods. If the goods consigned for export are returned, the entrusting party shall apply for issuing a certificate that the export goods have been returned with tax paid (not refunded) and hand it over to the entrusting party. When applying for issuing the Certificate of Returned Export Goods with Paid Tax (No Tax Refund), you should fill in the Application Form for Certificate of Returned Export Goods with Paid Tax (No Tax Refund) (see Annex 35, omitted, please visit the website of the State Administration of Taxation for details), and provide the official electronic data and the following information:
  1. Export goods declaration form (if the tax refund has been declared when the goods are returned, it is not required to be provided);
  2. Export invoice (not required by foreign trade enterprises);
  3. The original and photocopy of the general tax payment book (if the tax refund is not declared at the time of return, and if the production enterprise returns the goods this year, it is not required to provide it);
  4. Other materials required by the competent tax authorities.
  (4) reissue the certificate of export declaration form and the certificate of verification of export proceeds.
  If the customs declaration form of export goods or the verification form of export proceeds are lost, the export enterprise shall apply to the competent tax authorities for issuing a certificate of re-issuing the export customs declaration form or a certificate of re-issuing the verification form of export proceeds.
  1. To apply for issuing the certificate of re-submitting the export declaration form, you should fill in the Application Form for Re-submitting the Export Declaration Form (see Annex 36, omitted, please visit the website of the State Administration of Taxation for details), and provide the electronic data for formal declaration and the following materials:
  (1) customs declaration form for export goods (other customs declaration information pages printed by the port electronic law enforcement system);
  (2) Other materials required by the competent tax authorities.
  2. To apply for the issuance of a certificate for the verification of export proceeds, you should fill in the Application Form for the Verification of Export Proceeds (see Annex 37, omitted, please visit the website of the State Administration of Taxation for details), and provide the official electronic data and the following materials:
  (1) the customs declaration form for export goods (the information page of the customs declaration form printed for export tax refund or other links or through the port electronic law enforcement system);
  (2) Other materials required by the competent tax authorities.
  (five) export tax rebate purchase batch declaration form
  Where foreign trade enterprises need to declare tax refund (exemption) in batches when purchasing goods, and production enterprises need to declare consumption tax refund in batches when purchasing non-self-produced taxable consumer goods, the export enterprises shall submit the following information and apply to the competent tax authorities for issuing the Batch Declaration Form for Export Tax Refund (see Annex 38, omitted, please visit the website of the State Administration of Taxation for details):
   1. Special VAT invoice (deduction form), special payment book for consumption tax, and declaration form for purchase in batches that has been issued;
  2. A copy of the list of special VAT invoices;
  3. Other information required by the competent tax authorities and formal declaration of electronic data.
  (six) the certificate of export goods to domestic sales.
  If the export goods originally recorded in the export inventory account are transferred to domestic sales or deemed as domestic sales, and the export goods that have been declared tax refund (exemption) are returned and transferred to domestic sales, the foreign trade enterprise shall apply to the competent tax authorities for issuing the certificate of export goods being transferred to domestic sales in the month when domestic sales or deemed as domestic sales occur. When applying for the certificate of export goods for domestic sale, you should fill in the Declaration Form of Export Goods for Domestic Sale Certificate (see Annex 39, omitted, please visit the website of the State Administration of Taxation for details), and provide the official electronic data and the following information:
  1. Special VAT invoice (deduction form), special customs payment form for import VAT, declaration form for purchase in batches, and original and photocopy of the certificate that the export goods have been returned and paid tax (not refunded);
  2. The original and photocopy of the invoice for domestic goods (bookkeeping);
  3. Other materials required by the competent tax authorities.
  Foreign trade enterprises should use it as a deduction voucher for input tax when they declare tax payment within the next VAT tax declaration period after obtaining the certificate of export goods being sold to domestic market.
  (7) Notice of bid-winning certificate
  For projects constructed with loans from foreign governments or international financial organizations, the tendering agency shall apply to the local competent tax authorities for the Notice of Certificate of Winning Bid after the bidding is completed and the supply contract signed by the winning enterprise takes effect. The tendering agency shall submit the Notice of Certificate of Winning Bid and the list of winning equipment to the competent tax authorities (see Annex 40, omitted, please visit the website of the State Administration of Taxation for details), and provide the following materials and information:
  1. Notice of Bid Evaluation Results of the State Bid Evaluation Committee;
  2. List of non-refundable goods for the winning project (see Annex 41, omitted, please visit the website of the State Administration of Taxation for details);
  3. The name, address and postal code of the local competent tax authority where the winning enterprise is located;
  4. In the loan project, the mechanical and electrical products that are subcontracted to domestic enterprises by foreign enterprises after winning the bid shall also provide the verification certificate issued by the tendering agency on the subcontract;
  5. If the loan project is won by the consortium, it shall also provide the verification certificate issued by the tendering agency on the consortium agreement;
  6. Other information required by the tax authorities.
  (eight) the replacement of the lost relevant certificates.
  If an export enterprise or other unit loses the relevant certificates of export tax refund, it shall fill in the Application for Reissuing the Relevant Certificates of Export Tax Refund to the original tax authorities that issued the certificates (Annex 42, omitted, please visit the website of the State Administration of Taxation for details) and provide electronic data for formal declaration. The tax authority that originally issued the certificate shall issue the relevant certificate again after verifying that it has indeed issued the relevant certificate, but the words "reissue" shall be marked.
  XI. Other provisions
  (1) Export enterprises and other units shall not issue special invoices for value-added tax except for water and electricity imported into special areas.
  (two) the VAT refund rate has been adjusted, and its implementation time:
  1. Goods declared to the customs for export shall be subject to the export date indicated on the export goods declaration form; Goods that are not declared for export sales shall be subject to the issuing time of export invoices or ordinary invoices.
  2. The goods exported by export enterprises or other units in the bonded area and the goods exported through the bonded area shall be subject to the export date indicated on the record list of outbound goods issued by the customs when the goods leave the country.
  (III) If it needs to be recognized as a group company that can declare tax exemption and refund according to the purchase of goods deemed as self-produced, the headquarters of the group company must submit the written recognition application and the certification materials of the member enterprises to the competent tax authorities, and the tax authorities at or above the prefecture level (including the same level) where the headquarters of the group company is located shall recognize it.
  If the headquarters of a group company and its member enterprises are not located in the same region, or in the same province (autonomous region, municipality directly under the central government, or city with separate plans), it shall be determined by the provincial state taxation bureau where the headquarters of the group company is located; If the headquarters and its members are not in the same province, the provincial state taxation bureau where the headquarters is located shall send a copy of the identification document to the provincial state taxation bureau where the member enterprise is located.
  (4) For the export goods and services for which overseas units and individuals have delayed or failed to pay the payment for goods, and for the imported and processed export goods settled by export enterprises in the form of differential settlement, where the foreign exchange administration department issues a verification form for export proceeds (the tax authorities in the pilot areas that provide paper verification forms for export proceeds are exempted from receiving the electronic data of verification of foreign exchange proceeds transmitted by the foreign exchange administration department), the export enterprises and other units may declare tax refund (exemption) according to the existing relevant regulations.
  (5) For export goods and services that are long-term foreign exchange receipts and do not exceed the expected date of foreign exchange receipt filed in the foreign exchange administration department, if the export enterprises and other units apply for tax refund (exemption) by providing the filing certificate of long-term foreign exchange receipt, the export enterprises and other units shall provide the export receipt verification form (export tax refund copy) to the competent tax authorities within 30 days from the expected date of foreign exchange receipt. If the tax authorities in the pilot areas that fail to provide the paper-based export foreign exchange receipt verification form within the time limit or are exempted from providing it, the "verification date" of the electronic data of foreign exchange receipt verification transmitted by the foreign exchange administration department exceeds 30 days from the expected date of foreign exchange receipt, the competent tax authorities will no longer handle the relevant export tax refund (exemption), and if the export tax refund (exemption) has been handled, the tax authorities will recover the refunded (exemption) tax according to the relevant regulations.
  (6) If water and electricity are imported into a special area, and the production enterprises in the area fail to declare the tax refund (exemption) within the prescribed time limit, the input tax shall be transferred to the cost.
  (VII) Export goods and services subject to the VAT exemption policy, except for goods exported by enterprises in special areas and goods and services exported by export enterprises or other units, if export enterprises or other units fail to declare tax exemption in accordance with the provisions within the specified tax declaration period, they shall be regarded as domestic goods and processing, repair and repair services exempted from VAT and consumption tax. If they are tax-free for domestic sales, they shall be subject to the penalties imposed by the competent tax authorities in accordance with the Law of People’s Republic of China (PRC) on Tax Collection and Management. If it is taxed in domestic sales, it shall declare and pay the value-added tax and consumption tax within the value-added tax declaration period of the month following the tax exemption declaration period.
  For the export goods and services of this year, the export enterprises or other units shall exclude the declared VAT refund (exemption) and tax exemption, collect VAT and consumption tax according to the domestic sales, and issue the export agent certificate. In addition to the duty-free goods for domestic sales in accordance with the provisions of the preceding paragraph, they shall declare and pay VAT and consumption tax within the VAT tax declaration period in June of the following year.
  (8) For export goods and services subject to the VAT exemption policy, if the export enterprise or other unit waives the tax exemption and applies the tax on domestic goods, it shall submit a written report to the competent tax authorities. Once the tax exemption is waived, it shall not be changed within 36 months.
  (9) Except cigarettes approved by State Taxation Administration of The People’s Republic of China to be sold to duty-free shops, cigarettes exported duty-free must be directly declared for export from the designated port (see Annex 43, omitted, please visit the website of the State Administration of Taxation for details).
  (10) For the goods listed in point 6, Item (2) of Article 9 in Document No.39 of Caishui [2012], export enterprises and other units shall declare tax payment or tax exemption or tax refund (exemption) according to the tax refund rate corresponding to the customs tariff number of raw materials listed in Annex 9 of Document No.39 of Caishui [2012].
  If export enterprises and other units fail to declare tax payment, tax exemption or tax refund (exemption) according to the above provisions, once the competent tax authorities find out, in addition to implementing this provision, they should also accept the punishment made by the competent tax authorities according to the Law of People’s Republic of China (PRC) on Tax Collection and Management.
  Twelve, the export goods and services subject to the VAT tax policy, export enterprises or other units to declare and pay VAT, according to the unified provisions of the domestic goods to pay VAT.
  Thirteen, illegal treatment
  (a) export enterprises and other units have one of the following acts, the competent tax authorities should be punished in accordance with the provisions of the "People’s Republic of China (PRC) tax collection and management law" sixtieth:
  1. Failing to set up, use and keep the tax refund (exemption) account books, vouchers and materials related to export goods according to regulations;
  2. Failing to bind, store and keep the filing documents as required.
  (II) Where export enterprises and other units refuse to be inspected by the tax authorities or refuse to provide tax refund (exemption) account books, vouchers and materials for export goods, the tax authorities shall punish them in accordance with the provisions of Article 70 of the Law of People’s Republic of China (PRC) on Tax Collection and Administration.
  (3) Where an export enterprise provides false filing documents, the competent tax authorities shall punish it in accordance with the provisions of Article 70 of the People’s Republic of China (PRC) Tax Collection and Management Law.
  (4) If a production enterprise engaged in feed processing fails to go through the registration, declaration and verification procedures for feed processing within the prescribed time limit, the competent tax authorities shall go through the relevant procedures after handling it in accordance with the relevant provisions of Article 62 of the People’s Republic of China (PRC) Tax Collection and Management Law.
  (five) export enterprises and other units in violation of the provisions of the invoice management, the competent tax authorities should be punished in accordance with the relevant provisions of the "People’s Republic of China (PRC) invoice management measures".
  (6) Export enterprises and other units defraud the state of export tax rebates by falsely reporting exports or other deceptive means, and the tax authorities in charge shall recover the tax rebates defrauded by them and impose a fine of not less than 1 time but not more than 5 times the tax defrauded; If a crime is constituted, criminal responsibility shall be investigated according to law.
  Those who cheat the national export tax refund shall be approved by the tax authorities at or above the provincial level, and their export tax refund (exemption) qualification shall be stopped according to the following provisions:
  1. Whoever defrauds the state of export tax rebate of less than 50,000 yuan may stop handling export tax rebate for more than half a year and less than one year.
  2. Those who defraud the State of an export tax rebate of more than 50,000 yuan but less than 500,000 yuan may stop handling the export tax rebate for more than one year and less than one and a half years.
  3. Those who defraud the state of export tax refund of more than 500,000 yuan but less than 2.5 million yuan, or who have been subjected to administrative punishment for defrauding export tax refund and defrauded the state of export tax refund of more than 300,000 yuan but less than 1.5 million yuan within two years, shall stop handling export tax refund for them for more than one and a half years and less than two years.
  4. Those who defraud the state of export tax refund of more than 2.5 million yuan, or who have received administrative punishment for defrauding export tax refund and defrauded the state of export tax refund of more than 1.5 million yuan within two years, shall stop handling export tax refund for them for more than two years and less than three years.
  5. The starting date for stopping the export tax rebate is the date of the decision of the Decision on Tax Administrative Punishment made by the tax authorities at or above the provincial level (including the corresponding level).
  14. The provisions of Articles 4, 5, 6 and 7 of these Measures on the time limit for tax refund (exemption), the provisions of Article 9 (2) (3) on the time limit for tax-free declaration of export goods, and the provisions of Article 10 (1) on the time limit for applying for issuing certificates of export goods as agents shall be implemented as of January 1, 2011. For export goods and services in 2011, the time limit for reporting tax refund (exemption), the time limit for reporting tax exemption for export goods in Item (2) of Article 9, and the time limit for applying for issuing the certificate of export goods as an agent in Item (1) of Article 10 are extended by three months.
  Other provisions of these Measures shall be implemented as of July 1, 2012. Starting date: goods and services declared to the customs for export shall be subject to the export date indicated in the export goods declaration form; Goods that are not declared for export sales shall be subject to the issuing time of export invoices (export invoices) or ordinary invoices; Goods exported by export enterprises or other units in the bonded area and goods exported through the bonded area shall be subject to the export date indicated on the record list of outbound goods issued by the customs when the goods leave the country.
  The documents and clauses listed in the Catalogue of Cancelled Documents (see Annex 44, omitted, please visit the website of the State Administration of Taxation for details) shall be abolished at the same time. Other provisions on the administration of value-added tax and consumption tax on export goods not included in these Measures shall still be implemented according to the original provisions.