"Tang Detective 3" is a must for watching movies! Have you found these "knowledge points"?


1905 movie network news The movie is showing, and the box office has reached 3.9 billion, making it the highest box office in this series at present. The rich content in the film contains many "knowledge points", which has attracted the discussion of all audiences, all of which are interesting points. Here is a movie guide to help you better understand Tang Detective 3. After watching it, you will get more surprises.

 

1. These strange faces in "Tang Tan 3" actually come from Tang Tan’s exploration of the universe.

In the movie "Tang Tan 3", all the classic characters in the previous series of "Tang Tan" appeared, which made the story pattern of "Tang Tan Universe" clearer. In addition to Tang Ren (ornaments) and Qin Feng (ornaments), the elusive girl Sinuo (ornaments) in the first film, Song Yi (ornaments) who finished the hitchhiking murder in the second film, Kiko (ornaments) and others who are proficient in hacking technology and ranked fifth as detectives, have all played an indispensable role in promoting the case or solving puzzles.

Of course, the characters in the online drama of Tang Detective also appeared in the film. Tang Renyuan’s apprentice in Thailand, Lin Mo (ornaments), left many suspense roses Ivy (ornaments), and in the unit of Ghost Invitational Tournament, the detective group "Five Lingtong" headed by Noda Koji gave key information in the film. Perhaps their faces may not be familiar to many viewers, but whether it is the timeline or the role relationship, the seamless connection between the film and the network has established a larger world view, which also marks a new stage for Tang Dynasty to explore the universe.

 

2. Japanese national actors gather in the same movie, which is also rare in Japanese movies.

The movie "Tang Tan 3" that came to Tokyo also attracted many famous Japanese actors by virtue of the influence of "Tang Tan" IP. In addition to the movie "Tang Tan 2", which impressed the audience deeply, there was also a Japanese "national goddess" who was pleasantly called "Ma Jiang" by the audience in China. It is worth mentioning that Tsumabuki Satoshi and Masami Nagasawa worked together in the film and created a pair of brother and sister CP, and this time they cooperated again in the film "Tang Tan 3", which suddenly poked memories.

In addition, there are those who have become "the dream lovers of millions of people" because of their performances, those who have contributed wonderful acting skills in the film, those who have participated in the film, and those who are known as John Needham of Japan, the idol male gods of their parents’ generation, and those who starred in "Blood Suspicion" … … Such a top-level lineup, even the Japanese media are amazed: "So many Japanese national actors appear in the same movie, which even Japanese movies dare not think about. I didn’t expect" Tang Detective 3 "to do it."

 

3. Understand the background of these songs in "Tang Tan 3" to better understand the theme.

It is worth mentioning that there are many classic songs in the movie "Tang Detective 3", which are full of feelings. Among them, Song of Straw Hat and Heal The World not only evoke the memories of several generations, but also convey the core theme of the film "Peace". Straw Hat Song is the soundtrack of Japanese movies, which is similar to the historical background of Tang Tan 3. The appearance of this song in Tang Tan 3 just set off the atmosphere.

Written in 1991, "Heal The World", written for children all over the world, is a song calling for love and peace. The crew of the movie "Tang Detective 3" spent 1 million dollars just to buy the copyright of this song, in order to express their hope for "world peace". The fireworks night scene at the end of the movie matches this warm and beautiful world famous song very well.

 

4, the pen of the topic, the first words in each part are full of deep meaning.

Each episode of the series "Tang Tan" has an opening quote from China’s classical culture. The first two parts are "One yin and one yang are called Tao, and those who follow it are good, and those who succeed are also human" in Zhouyi: Cohesion, and "Tao gives birth to one, one life, two lives, three lives and three things" in Tao Te Ching. In the online drama of Tang Tan, famous sentences in Hua Yan Jing and Sun Tzu’s Art of War are also quoted, which is quite interesting. In the movie "Tang Detective 3", it comes from "A trip to the main road, the world is public" in the Book of Rites, which also points out the good wishes of this movie — — An ideal society of world harmony.

 

5. People who are extremely fearful, do they have another side that is unknown?

In addition to the revelation of the truth of the case, there are many scary characters in the movie "Tang Detective 3", which leads to discussion. Tang Ren, who seems unreliable, has been guiding Qin Feng to solve the case, and found key evidence in three cases, which made many viewers wonder whether Tang Ren is the biggest boss behind it. Qin Feng, who has always been curious about whether he will be blackened, why he wants to complete a perfect crime, and the true identity of his father are also worth pondering.

There is also a famous Thai action actor Tony Jia in the film, who has contributed a lot to the series. This time in "Tang Detective 3", in addition to "action-taking", Jack Jia, also played by Tony Jia, went to Suihua to explore Watanabe’s past life. What was Jack Jia’s past like? What other unknown detective stories did he hide? What will be the development of his branch line in the Tang exploration universe? It makes people curious.

The most noteworthy is the role of Sinoe. Whether it’s an elusive look or a meaningful origami, Sino once again left all kinds of doubts. In the interview, it was revealed that "Sinuo is both good and evil, more like the other side of Qin Feng". Whether she is the hidden king in the audience’s mind is still unknown. All these questions that can’t be answered really need the audience to go to the cinema to experience for themselves.

 

6. The reappearance of classic comedy stalks is still the original Tang-style joy.

Continuing the type of "comedy+reasoning" all the way, the series of "Tang Tan" also left many classic jokes for the audience. In the movie "Tang Detective 1", Qin Feng once slapped Tang Ren in the face. Did you hit me? "I didn’t?" "Did you really not hit me?" The classic dialogue will also be reproduced in "Tang Detective 3", so that the audience can feel this "blood is thicker than water" feeling again.

In addition, the "aunt terrier" that the audience is familiar with will continue to be staged. "Old Qin, help me take care of Xiaolin sauce, as well as A Xiang in Thailand and Ying Ying in the United States." Tang Ren’s "last words" linked up the goddesses in three films, which was very funny. After The Past Can Only Be Reminisced and The Pink Memories, nostalgic golden songs such as great wall never pour also appeared in the film. As soon as the song rang, it instantly had the comedy flavor of Tang Tan.

 

7. "Tang Detective 3" punched out these famous scenes, and Japanese reasoning master Shu Linshen made a surprise guest appearance.

Compared with the first two films, the film "Tang Detective 3" better integrates Tokyo culture with detective adventures, not only visiting Ginza, Shinjuku and Akihabara, but also showing money soup, kendo and cosplay. For example, under the ALEXA IMAX camera, Tokyo’s cultural elements are organically combined with Tangtan 3, such as "Several people throw money at Shibuya Street", "Tangren in Harajuku British Temple fights against sumo" and "Qin Feng in Dragon Q Hall encounters a tram problem".

Chinatown in Yokohama, where Tang Ren Qin Feng came, is the largest Chinatown in Japan and even in Asia. Jushuitang, where the case was filed, is a special scenic spot in Japan — — Bang left the palace to give gifts to the garden; The place where the Asian Detective League staged the trench coat is the famous business district Shinjuku; Accompanied by "Heal The World", the camera swept to Sensoji Temple, the oldest temple in Tokyo. There is also the speed and passion of go-karting in Wang Baoqiang and Haoran Liu, which is also a feature of the streets of Tokyo. Crowds of people with cartoon images such as Mario and Pikachu in cos drive go-karts through the city, which is very popular. Many sharp-eyed viewers found that it was the famous reasoning cartoonist Shu Linshen who played the manager of cos dress-up shop, and his sentence "Swear in the name of my grandfather" in the film came from his representative work "Jintianyi Juvenile Affairs Book", which made many reasoning fans shout "This linkage is very pleasant".

 

The movie Detective Chinatown 3 is showing. After understanding the above, go to the movies. I believe you will have more experience.

British ex-wife: The separation is temporary and will be with second time around, the son of bin Laden.

  


  


  Jane Felix-Brown and Bin Laden’s son. (Source: China Daily website)


  


  Jane Felix Brown. (Source: China Daily website)


    The news that Jane Felix Brown, a British woman, married her 27-year-old son, shocked the world, and the news that they divorced a few days ago was equally remarkable. However, just after it was announced that she had to divorce because of intimidation, Felix Brown, who had entered the marriage hall five times, said that bin Laden’s son had promised her that their separation was only temporary and that they would remarry in the future.


    Based on the reports of the Daily Telegraph and The Scotsman on September 20th, Felix Brown said in an interview with the BBC that they would come together again. She said: "In my opinion, this marriage is not over, but there are many very, very serious problems threatening our lives and our freedom."


    Felix Brown said: "We are deeply in love and very, very happy. We don’t want this divorce. This is contrary to Islam. In my opinion, this divorce will never be effective in the Islamic court. "


    Felix Brown, 51, met Omar bin Laden, 27, in Egypt in September 2006 and got married in April this year.


    When asked about their apparent lack of common interests, Felix Brown said: "We have a lot in common. We both love the desert and are extremely religious. We had a wonderful time. We keep talking, stay together 24 hours a day, never quarrel, never quarrel, no problem. "


    She said that their marriage was welcomed and supported by Saudis, and the threat of forcing them to divorce came from other countries, not the Saudi government and the public, but she did not want to say who it was. 


    The Sun, the largest circulation newspaper in Britain, disclosed on September 19th that Osama bin Laden’s 27-year-old son Omar had received several death threats after he married Felix Brown. Omar told The Sun on the 18th: "This marriage is now over. I don’t want a divorce, but there are many difficulties here that I can’t say. I like being with her, but we can’t resist the stormy waves that will drown us. " (Wang Hui)


  


    Brown’s riding style charmed Omar.


   


    Although they want to divorce, both Brown and Omar claim that they are divorced because of love.


    Short-lived marriage


    ● In September 2006 in Egypt, Omar saw Brown riding a horse near the Great Pyramid, and he had the idea of knowing her. They fell in love at first sight.


    ● In April 2007, Omar and Brown held weddings in Cairo and Saudi Arabia respectively.


    ● In July 2007, Brown tried to apply for a visa for Omar, hoping that Omar could go to Britain.


    ● In September 2007, Brown and Omar decided to divorce because they could not bear the death threat. (Information Times)


    This sister-in-law relationship has never been optimistic


    Information Times: It is reported that in July this year, after the news of Brown’s marriage with Omar was exposed, this marriage was not optimistic, because the couple had very little in common.


   Age and identity disparity


    Brown is 24 years older than Omar, with three sons and five grandchildren. Brown is also a member of the famous parish council in Moreton, Cheshire, England, while Omar is only a metal scrap dealer in Jeddah, Saudi Arabia.


   Omar’s wife gave an ultimatum


    It is also reported that Omar lives with his second wife, a beautiful young Saudi woman. Although Omar said that his wife did not object to his marriage with Brown, it was reported that Omar’s wife was far from indifferent to her husband’s marriage to Brown, because she was dissatisfied with her husband’s empathy, and she had issued an ultimatum to her husband. If she did not leave Brown, she would wait for a divorce.


   A high profile, a low profile.


    Besides, shortly after Brown disclosed the marriage to the media, Brown told the British media that she hoped to use the media’s attention to help achieve peace in the Middle East. But in fact, Omar doesn’t think so. He is "shocked and angry" at the endless reports of his marriage in the media.


    The only advantage is fame.


    Information Times: Since the marriage between Brown and Omar was exposed in July this year, the media hype about Brown’s personal experience has made her a well-deserved man of the hour, and it has also caused a lot of controversy.


   Speculation 1: cheating on her husband crazily.


    It has been reported that Brown, who is separated from Omar, is having an affair with a divorced man in his hometown in England while talking about love and marriage with Omar on the phone. And she also used the name of bin Laden to threaten and frighten others. It is reported that Brown’s back and shoulders are also printed with tattoos of black widow spiders and cobwebs, nicknamed "Spider Woman".


   Speculation 2: I want to question bin Laden face to face


    When asked what she would say when she met her father-in-law, Brown replied that if she could meet her husband’s father, she would like to ask Omar’s father whether he did the "9.11" incident and if so, why.


   Hype 3: It’s "artificial beauty"


    It is reported that Brown, who is graceful and charming, is an "artificial beauty" and has gone to Egypt for breast augmentation, hip lift, liposuction and face lift many times because the local fees are low.


   Speculation 4: selling your story at a high price


    Since the marriage with bin Laden’s son was exposed, Brown has been interviewed by British and American media again and again. Of course, it will not be free. Brown even said bluntly, "If anyone can give me 10 million pounds, I will tell the whole story." Brown also revealed that she was a senior call girl.

Editor: xu wen hua

Three Action Assumptions for Cities to Realize "Double Carbon"

The "double carbon" strategic goal of "carbon dioxide emissions should reach the peak before 2030 and strive to achieve carbon neutrality before 2060" is not only China’s solemn commitment, but also an extensive and profound systematic economic and social change. For this reason, energy, industry, transportation, housing and urban and rural construction have pressed the "acceleration button" of "carbon reduction and decarbonization". The city, which integrates the above fields, is the main body to implement the strategic goal of "double carbon" and puts forward new challenges and requirements for the corresponding planning. Under the strategic goal of "double carbon", urban planning needs to refine the timetable and road map for achieving peak carbon dioxide emissions and carbon neutrality in urban space, and formulate action plans to guide peak carbon dioxide emissions goals and carbon reduction paths in various fields. Therefore, according to the characteristics of different stages, three types of actions can be carried out in a targeted manner.

Building space energy efficiency improvement action: promoting peak carbon dioxide emissions as soon as possible

At present, countries, provinces and cities are stepping up the formulation of peak carbon dioxide emissions time and peak total, and at the same time adopting carbon emission quota control. The first performance cycle of the power generation industry in the national carbon market was officially launched at the beginning of this year. It is foreseeable that various industries and cities will gradually implement carbon emission quota control and bring it into the unified carbon trading market. Under the guidance of the market, in order to avoid the cost of exceeding the quota, the energy and industrial sectors will take the initiative to reduce production capacity, improve energy efficiency or implement clean energy substitution actions. On the premise of balancing development and emission reduction, improving the energy efficiency of built-up space is a feasible way for most cities to realize peak carbon dioxide emissions as soon as possible. The overall energy efficiency improvement of the built-up space will cover energy, industry, transportation, housing and urban and rural construction, and the measures include clean and efficient utilization of fossil energy, energy-saving technological transformation of industrial enterprises, recycling of industrial products, and energy-saving oriented building transformation. In addition to improving the energy efficiency of the existing "high carbon" stock space, the "high carbon" incremental space will be strictly controlled. For example, the Guiding Opinions on Strengthening the Prevention and Control of Eco-environmental Sources of Construction Projects with High Energy Consumption and High Emissions issued by the Ministry of Ecology and Environment proposes to incorporate carbon emission impact assessment into the environmental impact assessment system. Therefore, the improvement of space energy efficiency and strict control of "high carbon" incremental space will become the key actions for cities to get rid of the "high carbon lock-in" effect and realize peak carbon dioxide emissions as soon as possible.

"Zero-carbon" Urban Renewal Action: Helping Rapid Emission Reduction

"Zero-carbon" urban renewal is the "ultimate version" of green urban renewal. Compared with the concepts of "low carbon" and "near zero carbon emission", "zero carbon" takes communities, parks, etc. as carbon emission boundaries more clearly, and realizes zero net carbon emission in the whole life cycle. The "clean renewal" of energy infrastructure is the top priority. As far as energy production is concerned, renewable energy units, peak shaving units and energy storage facilities will be developed on a large scale; As far as the transmission end is concerned, in addition to the "large power grid" with centralized production and long-distance transmission across regions, microgrids with distributed production and local consumption will be built in areas with concentrated loads, and a distributed clean energy facility network covering communities and parks will be built through urban renewal; As far as the user side is concerned, the terminals in the fields of industry, transportation, construction, etc. are electrified and upgraded, leaving an interface for full access to clean energy. Under the pressure of emission reduction targets, new buildings in the city will be built and operated in a "zero-carbon" mode, and "high-carbon" behaviors such as excessive construction and large-scale demolition and construction will be put an end to. The zero-carbon transformation of built-up space will become the main task, and the city will promote the pilot projects of zero-carbon communities, zero-carbon parks and zero-carbon buildings to achieve overall emission reduction from point to area. Fossil energy-related facilities (such as coal mines, oil fields, thermal power plants, oil pipelines, etc.) will be abandoned. The "zero-carbon" urban renewal action can realize the transformation from "high carbon to zero carbon" and "carbon emission to carbon sink" by closing out coal mines, oil fields and other spaces, implementing ecological reclamation and building renewable energy facilities such as wind, light and electricity.

In the "zero-carbon" urban renewal, cities in the western region will face greater opportunities and risks. On the one hand, the opportunity lies in the abundant renewable resources and lower cost of renewable energy in the western region, on the other hand, the western region has good fossil energy endowment and good mining conditions, and will assume the role of "ballast stone" of fossil energy in the future, ensuring the raw material attributes and strategic security attributes of fossil energy. The risk is that the high-carbon locking effect of cities in the western region is stronger, which may lead to the time lag or high peak in peak carbon dioxide emissions, thus missing the opportunity of renewable energy industry reform and going further and further on the "old energy" track.

Urban carbon sink enhancement action: achieving comprehensive neutralization

The "zero-carbon" urban renewal action realizes the overall emission reduction of the city from point to area, but the fossil energy consumption that ensures strategic security cannot be completely replaced. This part of carbon emission needs the support of the urban carbon sink enhancement action and the application of new technologies (carbon capture, carbon storage, etc.), so as to achieve comprehensive neutralization. The National Forest Management Plan (2016-2050) proposes that in 2050, the national forest coverage rate will be stable at more than 26%, and the forest stock will reach more than 23 billion cubic meters, which is close to the maximum potential of China’s forest coverage rate estimated by relevant state departments and may reach about 28%, corresponding to the forest stock of about 28.5 billion cubic meters.

Therefore, the urban carbon sink enhancement action should achieve "both quantity and quality", and promote the ecological restoration project oriented to improve carbon sink efficiency on the premise of continuously increasing the ecological carbon sink area. For example, cultivate tree species with strong carbon fixation ability, optimize the structure of urban forest land, and increase the proportion of forest land in the growing period. Compared with "green carbon", urban carbon sink enhancement actions should focus on the "blue carbon" space with greater carbon sequestration potential, protect important marine carbon sink resources such as mangroves, seagrass beds and coastal salt marsh wetlands, expand "carbon sink+"projects such as carbon sink fisheries and carbon sink farming, and enhance the level of urban carbon sink from the "blue-green double carbon" dimension.

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Chen kai

Urban planner, now working in the third planning office of China Planning Institute (Beijing) Planning and Design Co., Ltd. His research interests are land and space planning, eco-city, low-carbon city, etc. The research results have been shared and quoted by EU Green Week partner activities.

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Hu Jiyuan

Senior city planner, now working in the third planning office of China Planning Institute (Beijing) Planning and Design Co., Ltd., chief engineer. He has been engaged in strategic planning, urban master planning, land spatial planning and other research work for a long time, and participated in the drafting of provincial land spatial planning guidelines and land spatial planning management measures in the reform of land spatial planning.

Suspected to be related to the former American special forces? Ghosn’s escape continued to ferment.

  CCTV News:The details of Ghosn, the former chairman of Nissan Motor Co., Ltd., who escaped under heavy supervision gradually became clear, and the multi-interest game involved in Ghosn’s case also surfaced, and the subsequent impact of his escape is still fermenting.

  Japan Broadcasting Association: The suspected escape is related to the former US special forces.

  Ghosn, the former chairman of Nissan Motor Co., was forbidden to travel overseas on bail, but he secretly left Japan and arrived in Lebanon via Turkey on the grounds of evading unfair justice. According to the article, there are two men with American passports on the passenger list of Ghosn’s private jet going abroad, and one of them has the same name as a US special soldier who participated in the rescue of an American journalist kidnapped in Afghanistan in 2009. This seems to indicate that Ghosn’s escape plan involves former members of the US Special Forces.

  Deutsche Welle: Ghosn illegally used a Turkish plane to escape.

  Ghosn illegally used a charter flight to Turkey to escape from Japan, and then forged lease records with the assistance of airline employees and fled to Lebanon by plane. MNG, a Turkish private jet operator, announced that an employee had admitted to forging lease records to help Ghosn escape. The company stressed that this incident was personally committed by the employee. The company just rented the plane to two seemingly unrelated customers according to the normal process, and Ghosn’s name did not appear in the lease document from beginning to end. After learning that Ghosn illegally rented the plane, MNG Company was conducting an internal investigation and filed a criminal lawsuit.

  The New York Times, USA: Lebanon faces an embarrassing situation.

  Serhan, Minister of Justice of the caretaker government in Lebanon, said that the Lebanese authorities did not immediately respond to the red wanted order issued by Interpol to Ghosn, because Lebanese officials needed to study whether Ghosn needed to be summoned, questioned or detained according to the red wanted order, and to study the charges against Ghosn one by one. At present, Lebanon is in an embarrassing situation. Although there is no extradition agreement between Lebanon and Japan, Japan provides Lebanon with millions of dollars every year to resettle Syrian refugees. In addition, some Lebanese firmly believe that Ghosn is sheltered by high-ranking government figures, which greatly aggravates the sense of injustice and encourages anti-government protests.

  British "Guardian": The follow-up has a wide impact

  According to the article, Ghosn fled after being arrested, which seriously damaged his reputation; Japan’s judicial department was criticized for arresting Ghosn, and now it is even more questioned because Ghosn fled. It is speculated that Japan will ask Lebanon to extradite Ghosn, but it is not known whether Lebanon will agree to extradition. The commentary believes that the Ghosn case not only exposes the defects of Japan’s judicial system, but also involves complex foreign affairs. From this point of view, the subsequent impact of Ghosn’s arrest and escape will be multi-faceted.

Which sex suffered more in the earthquake? Pay attention to gender injustice in natural disasters

Sichuan and Xinjiang have been hit by earthquakes, and "blessing" and forwarding "common sense of escape" have become the key words in many people’s circle of friends. But have you thought about it? Disasters caused by environment, climate and nature are not gender-neutral.

United Nations data show that in natural disasters, the mortality rate of women is four times that of men.

In the 2004 tsunami in Southeast Asia, women accounted for 80% of the deaths, much higher than men.

As of August, 2008, the data on the "platform for finding relatives in Wenchuan earthquake" showed that the proportion of women killed in Wenchuan earthquake accounted for 51.2% of the total number of victims.

At the "Beijing +20" Asia-Pacific NGO Forum held in Bangkok in 2014, an interesting picture about the super typhoon Haiyan in 2013 was displayed in the publicity area on the first day of the opening: among the total 13.25 million people affected by the disaster, there were 230,000 pregnant and 156,000 lactating women, 320,174,886 women of childbearing age and 65,000 people aged 15-49.

An Interpretation of Typhoon Haiyan from the Perspective of Gender

Perhaps few people pay attention to the influence of environment on different sexes, but various facts tell us that even if women live in the same land and experience the same wind, frost, rain and snow, the negative impact of environment, disasters and climate change is unfair and more serious.

The reasons for this result are not only the physiological ones that we usually understand easily: women’s physique is not as strong as men’s, their ability to fight is weaker, their escape speed is slower, etc., but also the social causes that everyone and the builders of public resources should pay attention to.

A female victim was at the scene of the Great East Japan Earthquake in 2011. Image source: Iron Blood Community

Earthquakes, tsunamis, floods, mudslides … People usually think that everyone is equal before natural disasters. But this is not the case. Why did this happen? There are many reasons. First, the physical differences between men and women. Compared with men, women have weak physical strength and poor escape ability; Second, many women, as mothers, first think of saving their children when a disaster occurs, and delay their escape; Third, many women can’t swim, because the culture doesn’t encourage girls to learn to swim, and they think it’s indecent to play in the water like that. Fourthly, when some women escape, they need to put on suitable clothes before going out, which wastes precious time; There are also women with low education level and lack of knowledge of risk avoidance and disaster prevention.

It can be seen that among these factors, only a few are related to women’s physical and physiological differences, while most of them come from social factors-women’s education level, their family role, social and cultural norms for women, etc.

The damage and loss caused by disasters depend not only on the degree of natural disasters, but also on the vulnerability of communities and people affected by disasters. For women, because of their physical vulnerability, they face greater dangers and injuries than men, and the gender discrimination and norms that women face, that is, social vulnerability-such as girls’ lack of educational opportunities, low economic status, lack of political participation and decision-making power-make them face more challenges than men in coping with and preventing disasters and post-disaster reconstruction.

-Cai Yiping’s Gender Issues in Disaster Prevention and Mitigation.

Photo: Wenchuan earthquake survivors return to Beichuan after 4 years.

The division of roles and social norms make women more trapped in "home"

Because of the social stereotype of "men are the masters outside and women are the masters inside", women are more likely to stay at home and take care of housework, and even if they go out to work, they are mostly engaged in indoor work. This makes the vast majority of people who are easy to escape outdoors when disasters such as earthquakes occur during the day are men, while women are more likely to be trapped indoors. In addition, if disasters such as fires, earthquakes and mudslides occur at night, women usually move slowly because of social requirements (they can’t be "naked"), delaying their escape time.

Lack of escape skills and resources

Even if it seems that the gender difference is caused by physiological reasons, there may be social causes worthy of reflection behind it. We always think that women are physically weak, run slowly and bear poor weight. In fact, this is also the result of teaching: girls are required to play with dolls and behave gracefully when they are young, while boys are encouraged to bounce and carry heavy objects … When disasters come, women naturally lack sports experience to save themselves. In addition, generally speaking, especially in underdeveloped areas, women’s educational level is lower than that of men, which makes it more difficult for them to receive disaster prevention information in time and effectively.

Image source: Netease woman "Gender injustice is the" culprit "of women’s high casualty rate in natural disasters"

The result of gender discrimination caused by "boy preference"

I believe many people still remember the plot in the movie Tangshan Earthquake. Facing a pair of children, the mother finally chose to give up her daughter. This tragedy that may make people regret for life may be a cruel reality. No matter during or after the disaster, people in areas affected by the patriarchal culture are more inclined to give boys more chances of survival and rescue resources.

Stills of Tangshan Earthquake

Gender blind spot in post-disaster resource allocation

After narrowly escaping from the scene of natural disasters, the impact of gender injustice is still not over. Food, water, medical care and material conditions in post-disaster relief are limited, and rescuers are usually gender blind. Due to the above reasons, the proportion of women allocated to these resources is seriously insufficient, and the family is usually dominated by men, who decides who will receive and distribute the materials.

In addition, the materials targeted at women are seriously inadequate in most disaster relief, such as sanitary napkins, pregnant women’s products, milk powder or alternative baby food (disasters often cause lactation disorders for lactating women), gynecological diseases drugs and so on. People usually think that "there is no energy to talk about anything else if you don’t have enough to eat", but they ignore that perhaps these necessary resources are as necessary for women as eating and the key to ensuring their health through disasters.

The pictures of service points after the Yingjiang earthquake in Yunnan in 2014 came from the Internet.

In addition, the probability of women being attacked by human beings in natural disasters may also increase than usual, such as being robbed of money and encountering physical and sexual violence.

Due to the unequal social structure, women usually occupy less resources, including social, economic and natural resources. Therefore, in the face of even equal losses, women should be more vulnerable. This is not only reflected in areas dominated by agricultural production, but also in cities. Taking the smog in China as an example, the third survey on the status of women in China showed that the income of urban women in 2010 was only 67.3% of that of men. Then, just buying a mask at the same price is much easier for men as a whole than for women at the consumption level.

The assessment and rescue of women affected by climate change and disasters by the state and disaster response agencies is far from enough. More consideration on how to involve women in the use and distribution of disaster relief resources and how to establish targeted relief for women is only the starting point to make up for the more serious actual losses of women caused by structural gender inequality.

And when each of us can take a step further, think about those women and girls who may encounter great difficulties. Are their tragedies really just caused by misfortune? Is it possible for us to change the so-called "nature" by changing the human society we live in?

(This article is reproduced by The Paper under the authorization of genderinchina, the WeChat account of "Voice of Feminism". )

The price reduction housing is 10 times that of the price increase housing! How is the property market in Hangzhou?

  After the New Deal, the second-hand housing market in Hangzhou is hot again.

  On October 16th, Hangzhou issued the "Notice on Optimizing and Adjusting the Control Measures of the Real Estate Market", adjusting the scope of purchase restriction to Shangcheng District, Gongshu District, Xihu District and Binjiang District, and canceling the purchase restriction of the auction house in the non-restricted area; On October 25, Hangzhou adjusted the housing provident fund policy, mainly optimizing the restrictions on the first and second suites, reducing the down payment ratio, and the loan period of second-hand housing.

  "On the first day of the New Deal (October 16), there were 198 sets of online signing data for second-hand houses in Hangzhou; At 9: 30 the next morning, 184 sets were signed online. " Hangzhou I love my senior account manager Zhang Xiaoran recorded the transaction situation of the second-hand housing market in Hangzhou after the New Deal in a circle of friends.

  According to the statistics of the East China Region of the Central Finger Research Institute, in the week when the New Deal was introduced on October 16th (October 16th-22nd), 1474 sets of second-hand houses were sold in Hangzhou, an increase of 25.7% from the previous month.

  National business daily reporter saw from the small program of Hangzhou second-hand housing data platform that before the New Deal on October 16, the daily turnover of second-hand housing in Hangzhou was less than 180 sets (non-online signing), and after the New Deal, the daily turnover began to approach 200 sets, and then went up day by day, reaching 356 sets on October 22, and stabilized at more than 300 sets per day.

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  "All second-hand houses in Hangzhou are falling"

  After a long silence, the second-hand housing market has also improved in Hangzhou Future Science and Technology City.

  "After the New Deal, I clinched a deal for a two-bedroom apartment with a parking space of 4.3 million yuan on the future Yuezhong high floor in Sunshine City. Before the New Deal, the same room type was only 4.07 million yuan. "

  Leo Liu, a local real estate agent in Hangzhou, told every reporter that Sunshine City Future Yue is one of the "Three Brothers of Future Technology" in Hangzhou. The second-hand housing in this area has dropped from more than 6 million yuan in the peak period in 2021, and now it has almost dropped by 2 million yuan. "All second-hand houses in Hangzhou are falling, and now it is good."

  According to the statistics of the East China Region of the Central Finger Research Institute, in the week when the New Deal was introduced on October 16th (October 16th-22nd), 1474 sets of second-hand houses were sold in Hangzhou, an increase of 25.7% from the previous month. "With the implementation of the New Deal, the game between supply and demand has intensified."

  Zhuge’s housing data also showed that in the 43rd week (October 16th-22nd), 1,238 sets of second-hand houses were sold in Hangzhou, up 8.6% from the previous month and 20.19% from the same period last year. The weekly turnover of second-hand houses exceeded the weekly turnover level in September.

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  Image source: Zhuge looking for a house

  "Before the New Deal, a community may sell a house in two or three months, and an unpopular community may sell one in half a year." Taking Sunshine City Future Yue as an example, Leo Liu told every reporter that the community sold five sets in September and three or four sets so far in October.

  However, in the case of more than 100 sets of houses for sale in various communities in Hangzhou, the game between the two sides can only be carried out around the price.

  Every time a reporter checked the small program platform for buying a house at hand, it was found that in the past two months, there were only 1,386 sets of houses with raised prices in Hangzhou, but there were as many as 14,671 sets of houses with reduced prices, which accounted for more than one-tenth of the listing of second-hand houses in Hangzhou (nearly 140,000 sets).

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  In a telephone interview with every reporter, Gao Yuansheng, executive vice president of the East China Region of the Middle Finger Research Institute, said, "Now the main customer base of the second-hand housing market in Hangzhou is still just in need. Everyone is still sensitive to the price, and the inventory of second-hand housing is so large, so the whole market continues to exchange prices for quantity. After the New Deal, some houses that were in a hurry anyway were actually sold after the price was lowered. "

  Judging from the data of the whole year, the high school students believe that the rebound of the second-hand housing market in Hangzhou cannot be regarded as the recovery of the market.

  "March is the best month for selling second-hand houses in Hangzhou throughout the year, with more than 10,000 sets of transactions in a single month and an average daily turnover of more than 400 sets, but the current average daily turnover is less than 300 sets, which is of course much better than before the policy came out. However, this wave of transactions is actually not the direct effect of the policy, but a group of landlords and buyers have already negotiated in the early stage. If the policy is signed after landing, some expenses can be saved, such as reducing the down payment ratio, loan interest rate, taxes and fees, etc. "

  After the New Deal, the pace of second-hand housing transactions in Hangzhou also began to accelerate. Leo Liu said, "It will take a day or two from consulting to taking a look and then paying a deposit to clinch a deal."

  In addition, after adjusting the down payment ratio in Hangzhou, it is easier to just get on the bus. Take a house with a total price of 4 million yuan as an example, and you can get on the bus with a down payment of more than 800 thousand yuan.

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  Inventory pressure is very high

  "On October 16, Hangzhou introduced a new property market policy, which was good for buyers. Last week, both new and second-hand housing transactions rebounded, and it is expected that the transaction end will be significantly boosted." Zhuge’s analysis of finding a house believes that.

  "At present, the number of second-hand houses listed in the city is close to 140,000 sets, and the transaction volume of second-hand houses in Hangzhou may be 50,000 sets this year, so the inventory pressure of second-hand houses is still quite large." High school students said.

  According to the statistics of the Central Finger Research Institute, since the second half of this year, the market heat in Hangzhou has declined. Especially in September, the transaction area of new houses was 80.63 square meters. Although the transaction scale increased month-on-month, it was still lower than the transaction level in the first half of the year. The second-hand housing market also performed poorly. In September, 4,130 sets of second-hand houses were sold in Hangzhou, down 12.1% from the previous month.

  "This inventory scale will definitely have an impact on the new housing market, especially for new housing in the peripheral areas, because it will be more replaceable." The analysis of high school students pointed out that "this round of New Deal will stimulate the demand for improvement even more, which will effectively increase the market turnover in the short term, especially the hot sectors will continue to heat up."

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  Image source: Zhuge looking for a house

  According to Zhuge’s housing search data, in the 43rd week (October 16th-22nd), 897 sets of new houses were sold in Hangzhou, up by 26.16% from the previous month and down by 53.23% year-on-year. However, the weekly turnover is still far from that in September.

  "However, there is a lag in the response of second-hand housing transactions to policies, and the data in November may be more obvious. At the end of the year, it is unlikely that the transaction of second-hand houses in Hangzhou will be successful, but the transaction volume of second-hand houses is definitely better than that of previous months. Since March this year, the transaction volume of second-hand houses in Hangzhou has been falling back to July, and it began to stop falling in August. The number of transactions from July to September was around 4,000 sets. If the monthly turnover can reach 6000 sets by the end of the year, it can be considered that the policy expectation has been reached. However, the possibility of breaking through more than 10,000 sets of transactions in March is still relatively small. " The high school student added.

  (At the request of the interviewee, Zhang Xiaoran and Leo Liu are pseudonyms.)

  journalist| Bao Jingjing

  edit|Duan Lian Wei Wenyi Gai YuanyuanProofread |He xiaotao

Wang Leehom’s 1020 "Full Fire" can only change the world by changing yourself.

Stills of "Full Fire"


1905 movie network news Wang Leehom inspirational music film was released nationwide on Friday, October 20th. "Music changes itself, music changes the world", which is an audio-visual feast that makes life feel full of firepower.For Wang Leehom, the movie "Firepower Full Open" took six years to build and realize a wish of fans and themselves; For a wider audience of movie lovers, Firepower is a high-quality musical film that combines story and music.

The premiere empirical music film is not a documentary

Many film-related platforms define Firepower as a documentary or a music documentary. In fact, Firepower is a veritable music feature film.

Full Fire is a musical film.

At the Beijing premiere a few days ago, many people who came to watch the movie, including veteran fans, media reporters and fans, were surprised and very moved by the image effect and story clues of Firepower, and even moved to tears during the movie.

Film lovers say "Full Fire" is Wang Leehom’s best work as an actor, and its true colors are far more shocking and moving than the characters in the movie. Even the audience who have no knowledge of Wang Leehom’s music will be moved after watching this film. Perhaps this is the appeal of Wang Leehom’s "full firepower" in his 22 years of debut.

Some media reporters said that it is rare to see a director who shoots a film so seriously, and it is a rare selfless sharing for a singer to shoot his own music, his own growth experience, his own emotional life and his own career path. And shooting, production, editing is very sincere, not the kui Wang Leehom devoted himself to six years. There is a saying in the report: Wang Leehom is no longer the hero in the usual drama, but the story itself.

"Ask for it" was released nationwide at the end of six years.

The inspirational music film "Full Fire", in which Wang Leehom personally carried 50T material and edited it for 6 years, finally met the audience, is also a kind of perseverance to "Full Fire".

Stills of "Full Fire"

In the interview, Wang Leehom described to the media the difficulties in making an inspirational music film. On the one hand, it is necessary to meet the needs of the audience for the story of the film itself, on the other hand, it is necessary to present enough music, which has very difficult requirements for the overall structure of the film.Wang Leehom’s choice to be a director and editor at the premiere was described with the word "asking for it" with a smile.

However, when the fans at the premiere sang in unison with the familiar classic songs in the film, the cinema turned into a concert scene again and again. Non-fan movie audiences are also fascinated by Wang Leehom’s music and performance. At the end of the film, the audience applauded. At that moment, for the sake of dreams and persistence, the power of music and movies can infect everyone.

Alternative works in the era of big data commercial films

"Full Fire" Wang Leehom brilliantly shows the rich levels of why life is beautiful. 90 cameras, 64 microphones, 360-degree restoration of the shocking effect of the Bird’s Nest concert, as well as the indifferent cheers of 90,000 spectators at the scene, all of which were edited in "Full Fire". According to senior music critics, this feeling is far better than the scene. There is no flaw in the music, and there is no pause in changing scenes. All the most wonderful and perfect States are made into a collection, and the audio-visual experience is really shocking. At the premiere of "Full Fire", the host joked that it was a live version of the Bird’s Nest concert with the best visual effect and the most beautiful price, which had never been experienced so closely.

Cool scene

In the film, Wang Leehom once encountered racial discrimination against Chinese in American campus when he was a teenager. Without being a schoolmaster, there would be no equal mutual respect, which is a growing experience that countless teenagers have to face. But how many teenagers can seize the same opportunity as Wang Leehom?

After becoming a singer, Wang Leehom insisted on creating numerous music works with strong Chinese style, bent on making China pop music famous all over the world and inheriting China culture. Behind the glamour of the superstar, lying on the floor all day without saying a word or even thinking about giving up is a struggle experience that many young people who want to achieve their dreams must face. Wang Leehom gave everyone a successful answer, that is, to persist in diligence, not to slack off, and to live with full firepower!

Perhaps, "Full Fire" will become a similar "high-energy youth" film, allowing more young people to change themselves and the world.The inspirational music film "Firepower Full Open" was released nationwide on Friday, October 20th.

The bank opens a new round of customer information verification, and the uncooperative account is restricted.

  Recently, a number of banks have announced that they will carry out the verification of customers’ personal information. Different from the past, this verification information includes name, gender, nationality, occupation, contact number, contact address, type and number of identity documents, and validity period of documents. Verifying information is the strictest in history. In particular, a number of banks have indicated that they will suspend the financial services of their accounts for customers with incomplete and untrue retained identity information.

  Guangzhou Daily All-Media Reporter Lin Xiaoli

  Recently, Shanghai Pudong Development Bank issued the Announcement on Verifying the Identity Information of Individual Customers in official website, requesting to verify the customer information of individual customers, including name, gender, nationality, occupation, contact number, contact address, type and number of identity documents, and validity period of the documents. If the identity information needs to be improved and updated, you can go through the electronic channels of Shanghai Pudong Development Bank or bring your valid ID card to the bank’s business outlets. According to the announcement, starting from June, Shanghai Pudong Development Bank will stop providing financial services to accounts under customers’ names with incomplete and untrue retained identity information.

  A number of banks have successively issued information verification announcements.

  The reporter noted that more than one bank issued similar announcements. Guangfa Bank also announced that customers with incomplete, untrue and incorrect identity information kept in the bank should bring their valid identity documents to any branch of the bank for verification or modification before May 17. After that, Guangfa Bank will stop providing financial services to the accounts under the customers’ names. The relevant announcement previously issued by ICBC also indicated that the provision of financial services was suspended for the accounts under the names of customers whose identity information remained in the bank was incomplete or untrue.

  Focus on the investigation of expired ID cards and multiple people using the same phone.

  Why should banks start identity information verification? According to bankers, most of the bank accounts used to transfer illegal funds in various illegal and criminal activities are accounts opened by criminals under the guise of using resident ID cards that have been reported lost or have expired.

  The source pointed out that in the recent identity verification announcement, the expiration of identity cards is a situation that banks focus on reminding. At the same time, check the accounts where many people use the same phone to prevent one person from illegally controlling multiple bank cards. If it cannot be proved to be reasonable, the business will be suspended.

  The latest announcement issued by Guangfa Bank requires that after December 1, 2016, if a customer newly opens a Class I account in the bank with the same ID number, resulting in more than one Class I account in my name, please bring my valid ID card and related account information to the branch for demotion or cancellation, and only one Class I account will be kept; If the contact number left by the customer in the bank is duplicate with many people, please bring your valid ID card and valid mobile phone to the bank’s outlets for verification or submit a reasonable explanation. If both cases are overdue, the bank will suspend the non-counter business of the account.

  Not all customers are involved

  According to Shanghai Pudong Development Bank, if the information cannot be completed as required, Shanghai Pudong Development Bank will take measures for the accounts under the customer’s name with incomplete or untrue identity information from June until the customer updates the information and is verified by the credit card center. Measures include stopping accepting the demand for redemption points initiated by customers; Prohibit customers from transferring or withdrawing non-face-to-face overpayments; Not to increase or increase the credit line; Not to handle all cash installment business; Reduce the credit card limit.

  The reporter learned from a number of banks that this large-scale investigation began in March, and banks systematically checked and arranged suspicious customers among their own customers, not involving all customers. The bank will take the initiative to send SMS notification to the suspected customer’s reserved mobile phone number. This SMS is sent directionally, and customers without problems will not receive it. If the customer is not at ease, he can take the initiative to call the bank customer service or go to the bank outlet to inquire about his account. However, due to the great differences in the scientific and technological system capabilities and risk control capabilities of banks, the timetables of banks are not uniform.

  Reminder:

  Be careful that criminals use this to defraud and don’t open links casually.

  There is also a special reminder that if you receive a short message and ask to click on the link in the short message to improve your personal information, you must beware of fraud. Some banks said that a few days ago, some bank customers received a text message saying that all customers with incomplete personal information need to be improved, and they can supplement it online, otherwise it will affect business handling. At the same time, there is a link to the website, which needs to be filled in on the webpage after clicking, including monthly income, account information and verification code. It is understood that this is a short message sent by criminals pretending to be a bank. Once you click on the link and fill it out as prompted, the security of your personal account will face great risks.

  The aforementioned bankers reminded that you don’t need to panic when you see such information. You can call the bank’s customer service phone to inquire. At present, the bank provides two channels for improving and updating personal identity information. One is the bank’s electronic channels (mobile banking, online banking, WeChat banking, etc.), and the other is that I bring my valid ID card to the bank’s business outlets. Remember, don’t just open the link in the text message.

Praise the new era! The Central Radio and Television General Station welcomes the release of the first batch of key programs of the Party’s 20 th National Congress.

  On July 20th, we celebrated the new era — — The list of the first batch of key programs of the 20 th National Congress of the Communist Party of China was released in Beijing by the Central Radio and Television General Station. Shen Haixiong, Vice Minister Publicity Department of the Communist Party of China and Director and Editor-in-Chief of the Central Radio and Television Station, attended the event, and together with Mo Gaoyi, member of the Standing Committee of Beijing Municipal Committee and Minister of Propaganda Department, Wang Xiaozhen, Deputy Director of the Central Radio and Television Station, Wang Yiming, Vice Chairman of China International Economic Exchange Center, Peng Jianming, member of the editorial board of the Central Radio and Television Station and general manager of the General Manager’s Office, started filming for the feature film "China Region".

  In order to welcome the victory of the 20th National Congress of the Communist Party of China, the Central Radio and Television General Station, with the creative concept of "thought+art+technology", has created a large number of masterpieces to explain new ideas, praise new journeys and eulogize the new era. At the launch event, the first batch of key programs were introduced: the documentary Journey, Ten Years in the Village, the large-scale cultural program China in the Intangible Heritage, Home between Mountains and Waters and the feature film China Region.

  In his speech, Wang Xiaozhen said that the Central Radio and Television General Station has always adhered to the great practice of the CPC Central Committee governing the country with the supreme leader as the core, and has continued to launch a number of masterpieces with a sense of the times and full of resonance points, faithfully recording the great creations of the people and fully demonstrating the spirit of striving for progress in the new era. The reception desk will continue to eulogize the spirit of China, the wisdom of China and the strength of China, and create a strong public opinion atmosphere with "all screens are excellent", and greet the convening of the 20th Party Congress with practical actions.

  "The people are real heroes".Twenty episodes of documentary "Journey"Composed of stories of 40 ordinary people, the stories are concrete and vivid, and the characters are vivid and full. It is a history of struggle, a history of mind and a spectrum of heroes who remember the entrustment and live up to the great trust on the road of dreaming. Among them, there is the spirit of striving to start with dreams, and Qian Shan is only idle; there is the attitude of fighting in the middle stream and giving up the other; there is the ability to write the Spring and Autumn Annals through thorns and storms; and there is the unremitting pursuit of colleagues on the avenue and mountains and rivers to continue the chapter, highlighting the profound theme of "unprecedented difficulties, outstanding achievements in history and United struggle in the future".

  Six-episode feature film "China Region"In the process of national modernization, "those who don’t think about the overall situation don’t think about a domain" is the main line, focusing on the layout of five regional strategies, namely, the coordinated development of Beijing-Tianjin-Hebei, the development of Guangdong-Hong Kong-Macao Greater Bay Area, the integrated development of the Yangtze River Delta, the construction of the twin-city economic circle in Chengdu-Chongqing area and the development of urban agglomerations in the middle reaches of the Yangtze River. Supported by 19 urban agglomerations, the revitalization of the Northeast, the Hainan Pilot Free Trade Zone and the construction of a free trade port with China characteristics, the grand picture of coordinated development is jointly drawn on the economic map.

  Ten episodes of documentary "Ten Years in the Village"Ten typical villages are selected from more than 600,000 administrative villages, and vivid individual stories are used to fully show the great changes that have taken place in China villages since the 18th CPC National Congress. The film is scheduled to be broadcast on CCTV-17 in late September 2022.

  Large-scale cultural program "China in the Intangible Heritage"Covering ten categories of intangible cultural heritage projects, with the concept of "seeing people, seeing things and seeing life", we will take you closer to intangible cultural heritage, fully display the historical background, ingenuity, oriental aesthetics, national charm and China wisdom of Chinese culture, and show the vitality of intangible cultural heritage in generate in the new era.

  A large-scale cultural travel program "Home between Mountains and Waters"In-depth visits from the natural environment, geographical features, historical customs, lifestyles, etc., taking home as the point and people’s stories as the core, through the experience of "village beauty, human beauty and emotional beauty", lead the audience to feel the feelings of mountains and rivers, pastoral vitality and warm homesickness, and paint a panoramic picture of the magnificent countryside with prosperous industry, livable ecology, civilized rural customs, effective governance and rich life.

  The heads of relevant departments of the Central Radio and Television General Station, representatives of the Propaganda Department of the Beijing Municipal Committee, as well as the creative team of the program and major media reporters from the central government attended the event.

  (Photo: Zhu Yan Yan Shen)

After the revision of the declaration form: ten different types of enterprises, each with its own emphasis.

A few days ago, State Taxation Administration of The People’s Republic of China issued the Announcement on Revising the Annual Tax Return of Enterprise Income Tax (State Taxation Administration of The People’s Republic of China Announcement No.24, 2020, hereinafter referred to as Announcement No.24), which revised some forms and filling instructions of the annual tax return of enterprise income tax. The author reminds,When reporting the final settlement of enterprise income tax in 2020, ten different types of enterprises have different concerns at the practical level..
Enterprises in five major industries that are greatly affected by the epidemic: Focus on the changes in the List of Enterprise Income Tax to Make Up for Losses (A106000).
In 2020, according to the decision-making arrangements of the CPC Central Committee and the State Council on supporting the prevention and control of the epidemic situation in COVID-19 and the enterprises’ resumption of work and production, the Ministry of Finance and the State Administration of Taxation actively assisted the enterprises in industries greatly affected by the epidemic situation to resume work and production, and issued a number of enterprise income tax policies. Announcement of the Ministry of Finance and the State Administration of Taxation on supporting the tax policies related to the prevention and control of pneumonia infected in novel coronavirus (Announcement No.8 of the Ministry of Finance and the State Administration of Taxation in 2020, hereinafter referred to as Announcement No.8) and Announcement of the Ministry of Finance and the State Administration of Taxation on the tax and fee support policies for industries such as movies (Announcement No.25 of the Ministry of Finance and the State Administration of Taxation in 2020) stipulate that the five major industries enterprises that are greatly affected by the epidemic are transportation, catering, accommodation and tourism.
In the revision of this declaration form, the fifth column "Loss amount transferred from merger and division-8 years can be compensated" was added in the Detailed List of Compensation for Losses of Enterprise Income Tax (A106000). At the same time, the code table of "Enterprise Types for Compensation for Losses" was updated, and options such as "Enterprises in industries affected by the epidemic" and "Enterprises in the film industry" were added. According to Article 10 of the Announcement of State Taxation Administration of The People’s Republic of China on Supporting the Prevention and Control of Pneumonia Infected by novel coronavirus (State Taxation Administration of The People’s Republic of China Announcement No.4, 2020), enterprises in difficult industries that are greatly affected by the epidemic should apply the policy of extending the carrying-over period of losses, and should submit the Policy Statement on Applying the Extension of Carrying-over Period of Losses through the Electronic Taxation Bureau when the enterprise income tax is settled in 2020.
Enterprises producing key materials for epidemic prevention and control: Focus on the changes in the List of Assets Depreciation, Amortization and Tax Adjustment (A105080).
Announcement No.8 stipulates that the related equipment newly purchased by the key materials production enterprises for epidemic prevention and control in order to expand production capacity is allowed to be deducted from the current cost before enterprise income tax. Previously, the Notice of the Ministry of Finance and the State Administration of Taxation on the Policy of Deducting Enterprise Income Tax on Equipment and Appliances (Cai Shui [2018] No.54) stipulated that the newly purchased equipment and appliances of enterprises with a unit value of no more than 5 million yuan were allowed to be deducted once before tax. On this basis, Announcement No.8 made it clear that the newly purchased related equipment with a unit value of more than 5 million yuan by the key materials production enterprises for epidemic prevention and control can also be deducted once before tax.
In the revision of this declaration form, the 12th line of the List of Assets Depreciation, Amortization and Tax Adjustment (A105080) was added "One-time deduction of equipment with a unit price of more than 5 million yuan for key materials for epidemic prevention and control", which facilitated the declaration of key materials for epidemic prevention and control.
Enterprises with three types of public welfare donation expenditure: Focus on the changes in the List of Donation Expenditure and Tax Adjustment (A105070).
The first category: public welfare donation expenditure for responding to the COVID-19 epidemic. Announcement of the Ministry of Finance and the State Administration of Taxation on Supporting the Prevention and Control of Pneumonia Infected in novel coronavirus (Announcement No.9 of the Ministry of Finance and the State Administration of Taxation, 2020) stipulates that cash and articles donated by enterprises through public welfare social organizations or state organs such as people’s governments at or above the county level and their departments are allowed to be deducted in full when calculating taxable income; Enterprises directly donate articles to hospitals that undertake epidemic prevention and control tasks to deal with the pneumonia epidemic in novel coronavirus, allowing full deduction when calculating taxable income.
Category II: Expenditure on funds, materials and services sponsored and donated by Beijing 2022 Winter Olympics, Winter Paralympics and Test Tournaments. The Notice of the General Administration of Customs of the State Administration of Taxation of the Ministry of Finance on the Tax Policies for the Beijing 2022 Winter Olympics and Paralympics (Caishui [2017] No.60) stipulates that the expenses of funds, materials and services sponsored and donated by enterprises, social organizations and groups for the Beijing 2022 Winter Olympics, Paralympics and test matches shall be fully deducted when calculating the taxable income of enterprises. Although this is not a new policy, it is the first time to fill in the List of Donation Expenditure and Tax Adjustment (A105070) as a special item.
Category III: Expenditure on funds, materials and services sponsored and donated by Hangzhou 2022 Asian Games, Asian Para Games and their test matches. The Announcement of the General Administration of Customs of the State Administration of Taxation of the Ministry of Finance on the Tax Policy of Hangzhou 2022 Asian Games and Asian Para Games (Announcement No.18 of the Ministry of Finance, 2020) stipulates that the funds, materials and service expenditures sponsored and donated by enterprises, social organizations and groups for Hangzhou 2022 Asian Games and Asian Para Games and their test matches shall be fully deducted when calculating the taxable income of enterprises.
The revision of this declaration form has optimized the form structure of the List of Donation Expenditure and Tax Adjustment (A105070). For the part of "Full Deducted Donation for Public Welfare", by filling in the "Project" code from line 8 to line 10, it meets the requirements of "Donation for Poverty Alleviation", "Donation for Beijing 2022 Winter Olympics, Paralympic Winter Games and Test Tournament", "Donation for Hangzhou 2022 Asian Games" and "Support for novel coronavirus infection". If a taxpayer has more than one project, he can add the number of lines to fill in.
It should be reminded that the enterprise’s donation to support the prevention and control of pneumonia infected in novel coronavirus is divided into two situations: one is to donate through public welfare social organizations or state organs; The other is to donate directly to hospitals that undertake the task of epidemic prevention and control. These two expenditures must be reported separately by enterprises. At the same time, in addition to donating materials directly to hospitals undertaking epidemic prevention and control tasks, the donation acceptance letter issued by medical institutions can be used as the pre-tax deduction voucher, and the donation bills obtained from other types of donations must meet the requirements of the Announcement of the Ministry of Finance, the State Administration of Taxation and the Ministry of Civil Affairs on Relevant Matters Concerning Pre-tax Deduction of Public Welfare Donations (Announcement No.27 of the Ministry of Finance, 2020).
Integrated circuit and software enterprises: Focus on Basic Information Form of Annual Tax Declaration of Enterprise Income Tax (A000000), List of Corporate Income Tax to Make Up for Losses (A106000), List of Income Concessions (A107020), List of Income Concessions (A107040), and List of Benefits of Software and Integrated Circuit Enterprises (A107040)
In order to continue to support and encourage the development of integrated circuits and software industries, the Ministry of Finance and the State Administration of Taxation jointly issued the Announcement on Corporate Income Tax Policies for Promoting the High-quality Development of Integrated Circuits and Software Industries (Announcement No.45 of the Ministry of Industry and Information Technology of the Development and Reform Commission of the Ministry of Finance and the State Administration of Taxation in 2020, hereinafter referred to as "Announcement No.45"), which made it clear for the first time that the line width of integrated circuits encouraged by the state is less than 28 nm (inclusive). And the integrated circuit manufacturing enterprises or projects with an operating period of more than 15 years are exempted from enterprise income tax from the first year to the tenth year, and according to different line widths and operating periods, it is clear that relevant entities can enjoy the benefits of "five exemptions and five reductions", "two exemptions and three reductions" and "five exemptions+10% preferential tax rate for successive years".
In the revision of this declaration form, the option of "28 nm" is added under "209 IC production project type" in the Basic Information Form for Annual Tax Declaration of Enterprise Income Tax (A000000), and the description of "208 software and IC enterprise type" is adjusted. The item "enterprise income tax reduction and exemption for integrated circuit production projects with a line width of less than 28 nm (inclusive)" was added from line 25 to line 27 in the List of Income Tax Reduction and Exemption (A107020). Line 28.4 "Policy of Enterprise Income Tax Reduction and Exemption for Integrated Circuit and Software Enterprises Encouraged by the State" and its subordinate lines are added to the List of Preferential Income Tax Reduction and Exemption (A107040), which is applicable to relevant integrated circuit and software enterprises.
At the same time, Announcement No.45 makes it clear that integrated circuit manufacturers whose line width is less than 130 nm (inclusive) encouraged by the state belong to the losses that have not been made up in the five tax years before the list year of integrated circuit manufacturers encouraged by the state, and are allowed to carry them over to the following years. The longest period of summary transfer shall not exceed 10 years. In response to this policy, the code list of "types of enterprises making up losses" in the List of Enterprise Income Tax Making Up Losses (A106000) was updated, and the option of "integrated circuit manufacturers with line widths less than 130 nm (inclusive)" was added.
In addition, in order to effectively reduce the burden of taxpayers’ filing, this time, the tax return was revised, and the data items of "Software and Integrated Circuit Enterprises’ Preferences and Details" (A107042) were reduced from 22 to 11, a decrease of 50%.
Enterprises investing in encouraged industries in Hainan Free Trade Port: Focus on the changes of Basic Information Form of Annual Tax Declaration of Enterprise Income Tax (A000000), Statement of Depreciation, Amortization and Tax Adjustment of Assets (A105080), Statement of Preferential Income Tax Reduction (A107040) and Statement of Income after Tax Adjustment of Overseas Income (A108010).
The Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Policies for Enterprise Income Tax in Hainan Free Trade Port (Cai Shui [2020] No.31, hereinafter referred to as "Document No.31") stipulates that enterprise income tax shall be levied at a reduced rate of 15% for encouraged industrial enterprises registered in Hainan Free Trade Port and operating substantially. In response to this provision, line 28.3 of the List of Preferential Income Tax Reduction and Exemption (A107040) was added, "Enterprises encouraged by Hainan Free Trade Port are subject to enterprise income tax at a reduced rate of 15%". Article 2 of Document No.31 stipulates that the income obtained by newly-increased overseas direct investment of tourism, modern service industry and high-tech industrial enterprises established in Hainan Free Trade Port shall be exempted from enterprise income tax.
The revision of this declaration form changes the Basic Information Form for Annual Tax Declaration of Enterprise Income Tax (A000000) "the overseas income credit method selected in 203-1" to "the overseas income credit method selected in 203-1", and adds "the new information of overseas direct investment in Hainan Free Trade Port in 2003-2". At the same time, the "List of Income after Tax Adjustment of Overseas Income" (A108010) and "Income from New Overseas Direct Investment of Hainan Free Trade Port Enterprises" were added. At the same time, modify the description of the relevant data items in the List of Tax Credits for Overseas Income (A108000).
Document No.31 also stipulates that for enterprises established in Hainan Free Trade Port, newly purchased (including self-built and self-developed) fixed assets or intangible assets with a unit value of no more than 5 million yuan (inclusive) are allowed to be included in the current costs and expenses at one time and deducted when calculating taxable income, and depreciation and amortization are no longer calculated by year; If the unit value exceeds 5 million yuan, the depreciation and amortization period can be shortened or accelerated.
In accordance with this regulation, the Schedule of Assets Depreciation, Amortization and Tax Adjustment (A105080) adds the following lines: accelerated depreciation of fixed assets of enterprises in Hainan Free Trade Port, one-time deduction of fixed assets of enterprises in Hainan Free Trade Port, accelerated amortization of intangible assets of enterprises in Hainan Free Trade Port, and one-time amortization of intangible assets of enterprises in Hainan Free Trade Port.
Key industrial enterprises in Lingang New Area of Shanghai Pilot Free Trade Zone: Focus on the changes in the List of Preferential Income Tax Reduction and Exemption (A107040)
In order to support the development of the new area, the Ministry of Finance and the State Administration of Taxation issued the Notice on the Income Tax Policy of Key Industry Enterprises in Lingang New Area of China (Shanghai) Pilot Free Trade Zone (Caishui [2020] No.38), which clarified the qualified legal person enterprises engaged in products (technologies) related to core links in key areas such as integrated circuits, artificial intelligence, biomedicine and civil aviation, and carried out substantive production or R&D activities in the new area, since the date of establishment.
In the revision of this declaration form, line 28.2 of the List of Preferential Income Tax Reduction and Exemption (A107040) was added, "Key industrial enterprises in Lingang New Area of Shanghai Pilot Free Trade Zone are subject to enterprise income tax at a reduced rate of 15%".
Specific types of enterprises with technology transfer and equity transfer in Zhongguancun National Independent Innovation Demonstration Zone: Focus on the changes in the List of Income Exemptions (A107020) and the List of Income Tax Exemptions (A107040).
The Notice of the Intellectual Property Office of the Ministry of Finance and the State Administration of Taxation on the Pilot Policy of Technology Transfer Enterprise Income Tax in the Zhongguancun National Independent Innovation Demonstration Zone (Caishui [2020] No.61) stipulates that resident enterprises registered in the Zhongguancun National Independent Innovation Demonstration Zone shall be exempted from enterprise income tax if the eligible technology transfer income does not exceed 20 million yuan; The enterprise income tax will be levied by half for the part exceeding 20 million yuan. Based on this, the List of Income Exemptions and Preferences (A107020) revised the reporting rules of "IV. Qualified technology transfer projects" from line 10 to line 12, and distinguished between "general technology transfer projects" and "technology transfer projects in specific areas of Zhongguancun National Independent Innovation Demonstration Zone" for taxpayers to choose to report.
The Notice of the Securities Regulatory Commission of the Development and Reform Commission of the Ministry of Finance and the State Administration of Taxation on the Pilot Policy of Corporate Income Tax for Corporate Venture Capital Enterprises in Zhongguancun National Independent Innovation Demonstration Zone (Cai Shui [2020] No.63) stipulates that eligible corporate venture capital enterprises shall be exempted from corporate income tax according to the proportion of individual shareholders holding shares at the end of the year. Based on this, the list of preferential treatment for income tax reduction (A107040) added the line 32, "Eligible corporate venture capital enterprises reduce or exempt enterprise income tax according to the shareholding ratio of individual shareholders at the end of the year (the shareholding ratio of individual shareholders is _%)". It should be noted that when taxpayers fill in this line, they need to fill in the qualified proportion of individual shareholders at the end of the year, keep it to four decimal places, and fill in the percentage.
Financial enterprises and small loan companies with loan loss reserves: Focus on the changes in the List of Loan Loss Reserves and Tax Adjustment (A105120).
According to the financial accounting method of loan reserve business of financial enterprises, taking the "balance" of loan assets and reserves as the core data item, the form structure and reporting rules are redefined to better connect with the financial accounting method of enterprises. At the same time, the name of the original Schedule of Special Industry Reserves and Tax Adjustments (A105120) was changed to Schedule of Loan Loss Reserves and Tax Adjustments (A105120). The scope of reporting in the revised form has been greatly reduced, and only financial enterprises and small loan companies with loan loss reserves need to report.
Insurance companies, securities industry, futures industry, and financing (credit) guarantee institutions for small and medium-sized enterprises: Focus on the changes of relevant lines in the List of Tax Adjustment Items (A105000).
In this revision, the contents of insurance companies, securities industry, futures industry and SME financing (credit) guarantee institutions in the original Schedule of Special Industry Reserves and Tax Adjustment (A105120) are adjusted to the Schedule of Tax Adjustment Items (A105000), and the special industry reserves are recorded in the 39th line of Table (A105000). In line 39, "special industry reserve", fill in the total amount from line 39.1 to line 39.7 (excluding line 39.3) of the special industry reserve adjustment item.
Taxpayers who implement the Government Accounting Standards: Focus on the changes in the Basic Information Form for Annual Tax Return of Enterprise Income Tax (A000000).
Since January 1, 2019, the government accounting standards system has been fully implemented in various administrative institutions at all levels across the country. The revision of this declaration form adds "800 Government Accounting Standards" to the Code Table of Accounting Standards or Accounting System Types. Institutions and social organizations that implement government accounting standards should choose the 800 code when choosing the applicable accounting system.
Production team of this issue
Producer | State Taxation Administration of The People’s Republic of China Zhuhai Taxation Bureau Office
Graphic editing and distribution| Pearl tax financial intermediary
Source of manuscript| china taxation news
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