标签： 南京桑拿论坛

On March 20th, the State Council Office held the 11th press conference on the theme of "Opening by Authoritative Authorities" to introduce the situation of "guarding the country, promoting development and contributing to the Chinese modernization".

Scientific supervision to ensure the safe and orderly import and export of goods

"Scientific supervision according to law, using high-tech means such as big data and intelligent map review, improve the efficiency of port inspection and taxation, and ensure the safe and orderly import and export of goods." Yu Jianhua, director of the General Administration of Customs, said.

In 2022, China’s total foreign trade value exceeded 42 trillion yuan. The national customs supervised the import and export freight volume of 4.8 billion tons, 13 million freighters, planes, trains and other means of transport (racks and ships), and supervised 320 million pieces of cross-border postal express mail. At present, there are 1.85 million import and export enterprises registered with the customs, which is three times that of 10 years ago. In 2022, the national customs intercepted 580,000 species of harmful organisms, supervised the import and export of 590 million tons of dangerous chemicals, returned and destroyed 2,900 batches of unqualified food and cosmetics, and seized 1.2 million pieces of contraband and 2.8 tons of drugs.

Yu Jianhua said that due to the large scale of trade, various forms of trade, high regulatory requirements and high security pressure, the national customs is driven by reform and technology to vigorously promote the construction of smart customs. Realize the digitalization, automation and intelligence of customs clearance and management, and continuously improve the supervision efficiency; Strengthen the three defense lines of "overseas, port and domestic", build a "response, echo and response" customs operation mechanism, and build an all-round and full-chain supervision system.

Combating smuggling is an important function of customs. In recent years, the General Administration of Customs, together with the public security, marine police and other departments, organized a joint action of "going abroad with a sword" to severely crack down on the smuggling of key commodities, key channels and key areas. In the past five years, 20,000 cases of smuggling crimes have been investigated, with a case value of more than 500 billion yuan.

This year, the national customs will continue to crack down on smuggling. The first is to strengthen special smuggling. Carry out joint special operations to crack down on the smuggling of refined oil, foreign garbage, guns and drugs. The second is to strengthen comprehensive supervision. Give full play to the comprehensive functions of customs port supervision, inspection and quarantine, inspection, etc., and weave a solid three-dimensional anti-smuggling prevention and control network. The third is to strengthen comprehensive management. Further promote local governments to implement the main responsibility of comprehensive anti-smuggling management, and cooperate with law enforcement departments such as public security and marine police to form anti-smuggling joint forces.

Take measures to promote the stability and quality of foreign trade.

In 2022, the General Administration of Customs successively issued 23 measures to help enterprises out of difficulties, and local customs refined them into more than 1,300 specific measures according to local conditions. These measures were welcomed by business entities and achieved the expected results. In December 2022, the overall customs clearance time for imports and exports nationwide was reduced by 67% and 92% respectively compared with 2017.

"Take measures to ensure the stability and quality of foreign trade, continuously optimize the port business environment, make cross-border trade more convenient, and greatly reduce the overall customs clearance time for import and export." Yu Jianhua introduced.

At present, the national customs is evaluating 23 support measures, and on this basis, it is studying new policy measures aimed at the pain points, difficulties and blocking points of enterprises. First, smooth import and export logistics. Promote the construction of smart customs, support the construction of smart ports and smart borders, speed up efficiency through scientific and technological means, and promote the convenience of cross-border logistics. The second is to optimize the port business environment. We will further promote the construction of a "single window" for international trade and provide enterprises with "one-stop" services for customs clearance. The third is to reduce the cost of enterprises. Help enterprises to make full use of tariff preferences of free trade agreements such as RCEP and reduce the cost of import and export links. The fourth is to support the development of new formats. Innovate the customs supervision mode of cross-border e-commerce to achieve precise supervision and rapid customs clearance. Support the development of new formats such as market procurement trade and bonded maintenance.

"We will carry out in-depth investigation and study, enter the enterprise, enter the airport terminal, face the needs of enterprises, solve difficult problems and solve new problems, and go all out to promote the stability and quality of foreign trade." Yu Jianhua said.

Zhao Zenglian, member of the Party Committee and director of the General Office of the General Administration of Customs, said that in the next step, the national customs will continue to optimize port facilities, build service platforms, promote internal and external connectivity, strengthen international cooperation and improve customs clearance efficiency. We will continue to deepen the pilot reform of customs clearance facilitation, such as "direct pick-up by ship", "direct loading in Hong Kong" and "combined port". Guide all localities to announce the customs clearance process and the operation time limit of the main links in combination with the actual situation, so as to stabilize the customs clearance time within a reasonable range and provide relatively stable customs clearance expectations for the majority of enterprises.

Try first, serve the high level and open to the outside world

Cross-border e-commerce from scratch has become a new kinetic energy for China’s foreign trade development and a new starting point for high-quality development. In the past five years, cross-border e-commerce has increased from 1 trillion yuan in 2018 to 2.11 trillion yuan in 2022. At present, 165 cross-border e-commerce comprehensive experimental zones have been established nationwide, covering 31 provinces, autonomous regions and municipalities.

In view of the development trend and characteristics of cross-border e-commerce, Sun Yuning, deputy director of the General Administration of Customs, said that the customs will "work hard" on strong supervision and use intelligent verification means to prevent cross-border e-commerce smuggling by verifying the authenticity of customs declaration documents; In terms of excellent service, we will support cross-border e-commerce enterprises to pay taxes electronically, facilitate online processing for enterprises, optimize the overseas warehouse declaration process, and serve enterprises to further expand exports.

Sun Yuning said that with the reform and opening up, special customs supervision areas came into being. Last year, the total import and export value of special customs supervision areas reached 8.4 trillion yuan, accounting for 20% of China’s total foreign trade value. At present, there are 167 special customs supervision areas, including 156 comprehensive bonded areas, accounting for 93.4%, covering 31 provinces, autonomous regions and municipalities. The national customs will speed up the introduction of reform measures to promote the high-quality development of the comprehensive bonded zone and promote the integrated development of domestic and foreign trade.

In 2022, the total foreign trade value of nine cities in Guangdong-Hong Kong-Macao Greater Bay Area, Hong Kong and Macao together reached 2.5 trillion US dollars, accounting for 5% of the global trade volume. In supporting the construction of Guangdong-Hong Kong-Macao Greater Bay Area, Yu Jianhua said that the Customs will work closely with relevant parties to strengthen the "hard connectivity" of facilities and the "soft connectivity" of cooperation. The first is to grasp the platform construction. Increase the intensity of the Hengqin Cooperation Zone, and promote the implementation of "first-line liberalization and second-line management". Support the innovation of customs supervision system in Qianhai Cooperation Zone and serve the construction of Nansha International Shipping Logistics Hub. The second is to facilitate customs clearance. Strengthen mutual recognition of customs supervision in the three places. Facilitate personnel exchanges and the flow of goods. The third is strong law enforcement cooperation. Work together to maintain a good development environment in Greater Bay Area.

"First-in-first-trial services will be opened to the outside world at a high level, and the innovation of customs supervision system in Hainan Free Trade Port, Pilot Free Trade Zone, Hengqin Guangdong-Macao Deep Cooperation Zone and Comprehensive Bonded Zone will be promoted." Yu Jianhua said. (Reporter Du Haitao)

A few days ago, the National Development and Reform Commission and other 10 departments jointly issued opinions to further enhance the service support capability of electric vehicle charging infrastructure, and made it clear that by the end of the "Tenth Five-Year Plan", China will form a moderately advanced, balanced, intelligent and efficient charging infrastructure system, which can meet the charging needs of more than 20 million electric vehicles.

According to the data of China Electric Vehicle Charging Infrastructure Promotion Alliance (hereinafter referred to as the Alliance), by the end of 2021, the number of public and private charging piles in China totaled 2.617 million, up 70.1% year-on-year. Tong Zongqi, director of the Alliance Information Department, said that the popularization of China’s charging infrastructure is very fast, and there will be a major breakthrough in 2022, and the service capability will be the core of the future competition in the charging infrastructure industry.

Private charging piles should be the main force

The data shows that in 2021, the number of charging piles installed on the vehicle in China reached 597,000, up 323.9% year-on-year, more than three times. Private charging piles are convenient to use, and the charging price is charged according to the civil electricity price standard of "combined users", which is relatively more favorable. Cui Dongshu, secretary-general of the National Passenger Car Market Information Association, believes that home charging is the development trend, and the overall structure of the future charging infrastructure should be mainly private charging piles, supplemented by public charging piles.

However, according to statistics and surveys, about 50% of car owners in China are unable to install charging piles in their communities at present, mainly because of "selfless home parking spaces" and "community properties are not allowed".

Tong Zongqi said that there are four main ways to solve the problem of residents charging in the community at this stage. First, unified construction and management, developers should do a good job in planning and unified construction management when building new communities; The second is the sharing of private piles; The third is to build public charging facilities in the community; The fourth is to build a storage and filling integrated station or a storage and filling integrated pile.

At present, special supporting policies have been issued in many places in terms of unified construction and management and private pile sharing. The Beijing Urban Management Committee recently drafted the Opinions on Strengthening the Construction and Management of Electric Vehicle Charging Facilities in Residential Areas, and solicited opinions from the society. The exposure draft proposes to strictly implement the proportion of charging facilities in new residential areas. The newly-built residential area project should strictly follow the planning and design standards to implement the requirements for the proportion of charging facilities or the expected installation conditions, and include the construction of charging facilities in the scope of project acceptance. The exposure draft also proposes that Beijing will provide power supporting services while accelerating the construction of charging facilities in residential areas, and encourage the sharing and utilization of self-use charging piles.

Many enterprises have made substantial progress in the construction of public charging facilities in residential areas. Kang Yong, chairman of Dupu (Suzhou) New Energy Technology Co., Ltd. told the reporter that since the establishment of the first Dupu E station in November 2020, the company’s related business has developed very fast. Up to now, it has covered more than 400 middle and high-end communities in China, and it is expected to cover more than 2,000 communities in 2022. In this regard, Tong Zongqi said that the unified construction of community public piles by operation service providers can not only effectively make up for the gap of private piles, but also facilitate the car owners to charge nearby, which is worth promoting.

Public charging piles are relatively concentrated.

There is a public charging station near the South Fourth Ring Road in Beijing, which mainly provides energy replenishment services for new energy vehicles in the surrounding Xinfadi market and several residential areas. Even in the early hours, the utilization rate here is basically maintained at 100%.

Li Cheng, who lives nearby, often comes here to charge his car. He told reporters that the overall feeling is that the distribution of charging piles in Beijing is relatively concentrated, with more urban areas and fewer suburbs, more charging piles in new facilities and fewer charging piles in old communities.

Centralized layout is not only the reality of Beijing, but also the current distribution of public charging piles in China. Judging from the alliance data, it is mainly reflected in two aspects. One is the relative concentration of regions. From a national perspective, the number of public charging piles in the top ten regions accounts for over 70%. The other is that operators are relatively concentrated.

By the end of 2021, the number of public charging piles operated by national charging operation enterprises exceeded 100,000, including Star Charging, Special Call, State Grid and Yunkuai Charging. The total number of public charging piles in these four head enterprises reached 850,000, accounting for 74% of the total.

According to the relevant person in charge of TELD New Energy Co., Ltd., up to now, the accumulated charging capacity of the company has exceeded 11 billion kWh. At the same time, the country’s largest Internet cloud platform for charging industry has been built, with 350,000 charging piles connected to the platform, with an average daily charging capacity of 12 million kWh and 15,000 service enterprises.

Tong Zongqi said that the public charging field is divided into two types: B-end operating vehicles and C-end private cars, and B-end vehicles generally have their own charging stations or fixed charging stations. The charging problem of this part of the car has been basically solved. At present, the problem mainly focuses on the difficulty of charging people’s own cars. This requires car owners to plan in advance, and also requires relevant operating companies to gradually improve their services.

Double the number of power stations

The main way to replenish energy for new energy vehicles is to change electricity. In the past two years, the power exchange mode has been heating up, and even Contemporary Amperex Technology Co., Limited, a battery head enterprise, has recently announced that it will cut into the power exchange track.

By the end of 2021, there were 1,298 power stations in the top ten areas of China, which doubled compared with 2020. The top three operators are Weilai, Aodong and Hangzhou Botan. In the past year, Weilai has obviously accelerated the construction of power stations, with an increase of 614 power stations in 2021.

At the policy level, power exchange has also ushered in new benefits. On February 10th, the National Development and Reform Commission and the National Energy Administration issued the Opinions on Improving the System, Mechanism and Policy Measures of Green and Low-carbon Energy Transformation, demanding to improve the clean alternative policy of energy in the transportation field. We will promote large-capacity electrified public transport and clean energy vehicles such as electricity, hydrogen energy, advanced bio-liquid fuel and natural gas, improve the layout and service facilities of charging and replacing electricity, hydrogenation and gas filling (LNG) stations, and reduce the energy cost of clean energy in the transportation field.

Tongzongqi analyzed that for enterprises, changing power stations requires high construction costs and maintenance costs. Generally speaking, power exchange may be more suitable for the commercial field, and it plays a more auxiliary role in the C-end market.

Cui Dongshu also said that the power exchange mode can bring good experience to high-end users and users in special scenes such as mines. However, the disadvantages are also obvious. Because there is almost no room for expansion of the structural freedom of the battery in vehicle design, it is very difficult to adapt all models.

Tong Zongqi believes that the travel scenarios and charging requirements of different models are different, and the charging infrastructure is also different. More attention should be paid to how the charging scenarios can serve more car owners.

"Overall, with the rapid development of new energy vehicles, there are many new opportunities in the field of charging and replacing electricity." Cui Dongshu said that the competition of charging and replacing systems in some places is fierce, which will also promote the development of new energy automobile industry in China to some extent. (Reporter Liu Wei)

[car home Changsha Preferential Promotion Channel] is currently carrying out large-scale preferential activities in Changsha, with the highest discount reaching 40,000 yuan and the lowest starting price of 438,000 yuan. Interested consumers may wish to click "Check the car price" in the quotation form to strive for higher discounts.

The design of Mercedes-Benz EQE shows the luxury and modern style of the brand. The front face adopts a closed air intake grille, with a streamlined front bumper and sharp LED headlights, which shows its electric identity. The body lines are smooth, with hidden door handles and low wind resistance wheels, showing a visual effect of dynamic and technological sense.

The side lines of Mercedes-Benz EQE are smooth, with a body size of 4969mm*1906mm*1514mm and a wheelbase of 3120mm, providing a spacious interior space. Its front tread is 1639mm and rear tread is 1650mm, which further enhances the stability and handling of the vehicle. Equipped with 19-inch rims, the front and rear tyre size are both 235/50 R19, showing a dynamic and modern feeling.

The interior style of Mercedes EQE shows the perfect combination of luxury and technology. The steering wheel is made of leather, which supports electric up-and-down and forward-and-backward adjustment, providing drivers with a comfortable grip and flexible operation experience. The central control screen size is 12.8 inches, with smooth operation and rich functions. It supports voice recognition control system and can control multimedia system, navigation, telephone, air conditioner and skylight. The seat is made of imitation leather, and the main and auxiliary seats have many functions, such as front and rear adjustment, backrest adjustment, height adjustment (4-way), leg rest adjustment, lumbar support (4-way), and support heating and ventilation functions, bringing the ultimate comfort experience. In addition, the car is also equipped with electric seat memory functions in the driver’s seat and the co-pilot seat, making it easy and convenient to drive every time. The rear seats support proportional reclining, which provides more possibilities for luggage space. Multifunctional interfaces include Type-C, and the number of USB/Type-C interfaces is 3 in the front row/2 in the back row. At the same time, the front row is also equipped with wireless charging function to meet daily use requirements.

Mercedes-Benz EQE is equipped with a motor with a maximum power of 215 kW and a maximum torque of 556 Nm.

It is said that although the price of Mercedes-Benz EQE slightly exceeds the budget, its luxurious appearance, comfortable interior space, rich configuration, excellent battery life and low energy consumption are all satisfactory. Generally speaking, the cost performance of this car is good.

　　In order to allow the newly included 11 million taxpayers to adapt to the new tax system as soon as possible and enjoy the reform dividends as much as possible, the tax department recently launched a new round of policy guidance across the country. Recently, in response to the relatively concentrated policy difficulties reported by taxpayers, Lin Feng, deputy director of the Department of Goods and Labor Taxation of the State Administration of Taxation, explained and responded to concerns.

　　6% low tax rate applies to restaurant takeaway

　　Tax incentives continue, and academic education services enjoy VAT exemption

　　In recent years, online food ordering has become a personalized choice for many consumers, and many catering companies are changing to takeaway business models. But should selling takeaway food be subject to a value-added tax rate of 17% like merchandise sales, or enjoy a low tax rate of 6% like traditional catering services?

　　"The sale of takeaway food by restaurants, restaurants and other catering enterprises is not a sale of goods, and there is no need to pay VAT at 17%." Lin Feng said that according to the relevant regulations after the change to the VAT, taxpayers who provide catering services sell takeaway food and pay VAT according to the catering service. Among them, ordinary taxpayers are subject to the lowest rate of 6%.

　　How much will this affect the operating costs of catering companies? "Our monthly takeaway income is 10,000 diverse. If we pay 17% VAT of more than 1,700 yuan, we can now pay more than 1,000 yuan less per month," said Zhang Jing, head of Shandong Zibo High-tech Zone Branch of Burger King (Beijing) Catering.

　　At present, our country implements a 13% value-added tax rate on tap water sales. In reality, many residents buy water through property companies for resale. Some property companies propose that reselling tap water can only obtain 3% of the input invoice, but if the tax is paid at the 13% rate, there will be "high levy and low deduction" of VAT, thus increasing the tax burden.

　　"The finance and taxation department has noticed and issued special policies to properly resolve it." Lin Feng said that for taxpayers who provide property management services, the tap water fee charged by the service recipient is calculated as the sales amount after deducting the tap water fee paid by the taxpayer. According to the simple tax calculation method, it is calculated according to the 3% collection rate.

　　Dong Xiufang, director of company finance of Cangzhou branch of Hebei Travel and Investment Century Property Company, calculated the accounts on the financial statements: After the introduction of the policy, 8 months have passed, the company’s water fee is 79,796.09 yuan, and 2375 yuan value-added tax is paid; and according to the previous tax calculation method, 10373.42 yuan needs to be paid, which is obvious.

　　In order to ensure the smooth transformation of the tax system, the finance and taxation department continues the preferential tax policies during the business tax period in principle based on the actual situation of the industry. Taking education services as an example, after the change from business camp to value-added tax, the original business tax preferential policies have all been translated into value-added tax preferential policies. Educational services provided by academic education can enjoy the value-added tax exemption policy; for general taxpayers to provide non-academic education services, they can also choose to apply the simple tax calculation method to calculate the tax payable according to the 3% collection rate.

　　If the original invoice of the second-hand house is lost, the difference can also be taxed.

　　Real estate development taxes reduce costs and promote inventory removal in third- and fourth-tier cities

　　"I sold a house some time ago, and the agent told me that I need the previous purchase invoice to pay the tax difference, but I can’t find the invoice, and the agent said that it must be paid in full." Some buyers in Beijing said that they had just bought a house for two years, and it was quite expensive when they bought it before. If the full tax burden is too heavy, I hope the tax department can help them.

　　This time, the pilot project of replacing business with value-added tax has been fully launched, and it is the first time that natural persons are involved in paying value-added tax, especially the sale of second-hand houses. Lin Feng said that if taxpayers transfer real estate and pay value-added tax according to the difference in relevant regulations, if they cannot provide the invoice at the time of obtaining the real estate due to loss and other reasons, they can provide the tax authority with other information such as tax payment certificates that can prove the taxable amount of the deed tax, and deduct the difference.

　　So, what information can be used as the basis for proving the amount of tax? The person in charge of the Beijing Municipal Taxation Department told reporters that in order to reduce the impact of the tax change on personal housing transactions, the provable materials include: tax payment vouchers marked as "deed tax" or tax payment certificates, special tax payment certificates for deed tax, deed tax payment certificates, etc.

　　At the same time, the tax authority can also use the means of verifying the housing deed tax records to find out the tax amount, including: file transfer to inquire about the bottom line of the ticket in the inventory file, and the housing management department to adjust the file to inquire about the invoice or deed tax payment certificate records collected when handling the transfer of ownership. In addition, the municipal tax department has specially established a deed tax database, which can be queried immediately.

　　The price of land is one of the important costs in real estate development. It is very popular for real estate enterprises to deduct the land price from the sales volume and then calculate the value-added tax. But what items does the land price include? Many companies are quite concerned.

　　Lin Feng introduced that according to the regulations, the land price includes not only the land acquisition and demolition compensation expenses paid by the land transferee to the government department, but also the land development expenses and land transfer income. The demolition compensation expenses paid by the general taxpayer in the real estate development enterprise to other units or individuals when they sell their development projects are also allowed to be deducted when calculating the sales.

　　"The average selling price of our project can be reduced by 105 yuan per square meter, which stimulates the increase in housing sales." Li Weihong, general manager of Shandong Weifang Xiangkai Real Estate Company, said that after the change of VAT to include demolition compensation and other expenses, the company’s tax burden has been reduced by 33.35%. Through price reduction promotions, the company’s destocking cycle has been shortened from 11.5 months at the end of 2015 to 6.9 months at the end of 2016.

　　The hotel can issue an invoice immediately.

　　Electronic invoices, online invoice application, etc. to reduce the tax burden

　　VAT has the characteristics of ring-ring deduction, and the importance of special VAT invoices as deduction vouchers is self-evident. This puts forward higher requirements for the use and management of invoices after the camp change. How to ensure that taxpayers issue and use VAT invoices in a timely and convenient manner?

　　Mr. Liu is a salesperson at the Chongqing branch of the North China Design and Research Institute of Municipal Engineering. Because of his frequent business trips, issuing invoices has become one of his biggest headaches. "The company’s financing requirements are very strict, and the accommodation fee will only be reimbursed by issuing a special invoice."

　　After the change, small accommodation enterprises need to go to the tax authority to issue special invoices on behalf of consumers, and cannot issue invoices for consumers on site. "Some large enterprises need to issue special invoices to deduct taxes. We can only let the guests check out first, and then mail it to the guests after opening it, and we have to pay the postage." Ji Yanbin, finance minister of Tianwaitian Business Hotel in Wu’an City, Hebei Province, said.

　　In response to taxpayers’ demands, the State Administration of Taxation started a pilot in 91 cities in August last year, allowing small-scale VAT taxpayers in the accommodation industry to issue special VAT invoices by themselves. In November of that year, the pilot was extended to the whole country. "At present, eligible small-scale taxpayers in the accommodation industry can issue special invoices by themselves," Lin Feng said.

　　"In the past, we had to issue hundreds of special invoices for the accommodation industry every day. Now not only do taxpayers pay less taxes and run errands, but the burden on our window is also reduced," said Du Juan, deputy director of the joint tax department of Wu’an City.

　　With the rapid development of the Internet economy, some e-commerce companies have to bear the high cost of mailing paper invoices due to the dispersion of delivery places. Many companies hope to promote the electronic invoice model as soon as possible to save operating costs.

　　In this regard, the State Administration of Taxation has implemented VAT electronic ordinary invoices across the country, and e-commerce enterprises only need to apply to the local competent national tax authority.

　　"Save two hours of printing and mailing time every day, and save more than 500,000 yuan in postage fees throughout the year." Peng Liying, company finance manager of Shandong Zhuochuang Information, said that in the past, more than 300 paper invoices were issued and mailed every day, and the electronic invoice reduced the burden very well.

　　"The appeal of applying for VAT electronic invoices is relatively strong." Wang Zhenzhu, head of the Goods and Labor Department of the State Taxation Bureau of Zibo City, Shandong Province, introduced that in the past year, taxpayers in the city have issued 322,700 VAT electronic ordinary invoices online, and the amount issued is 159 million yuan.

　　In addition, in response to the situation that some enterprises need to go to and from the tax office to apply for VAT invoices, the State Administration of Taxation has also fully implemented the online application service for VAT invoices to achieve "a little mouse, the invoice goes home". (Reporter, Wu Qiuyu)