Is it necessary to use legal annual leave for New Year’s Eve rest?

The notice of the Spring Festival holiday in 2024 has been issued, and all units are encouraged to arrange employees to rest on New Year’s Eve in combination with paid annual leave and other systems. Seeing this, is there a string of question marks in everyone’s mind: Can the unit uniformly arrange the statutory annual leave? Is it necessary to use legal annual leave for New Year’s Eve rest? Can the unit arrange welfare leave such as reunion leave and reunion leave? …… Recently, two cases tried by Beijing No.1 Intermediate People’s Court were related to the Spring Festival holiday. Let’s follow the judge and see what is the correct way to arrange employees’ Spring Festival vacation.

(Image source network intrusion)

A brief introduction to the case

Case 1: Zhao claimed that he did not take annual leave during his employment, and appealed to a company to pay the annual leave salary from February 26, 2018 to January 14, 2020. The company advocates that employees should take annual leave in a unified way during the Spring Festival every year. Zhao has finished his statutory annual leave and does not need to pay the annual leave salary. To this end, the company submitted the notice of Spring Festival holiday over the years, which stated that the company began to have a holiday every year from the 25th of the twelfth lunar month, and made up classes after the Spring Festival. Zhao did not recognize the authenticity of the notice, and said that during the Spring Festival, he took vacations according to normal legal holidays.

Case 2: Dong appealed to a company to pay the annual leave salary from August 17, 2020 to May 11, 2021. The company claims that Dong has finished his annual leave during the above period and submitted a notice of Spring Festival holiday. The notice showed: "The company arranged a holiday from February 6, 2021 (the 25th day of the twelfth lunar month) to February 21, 2021 (the 10th day of the first month), with a total of 16 days, and officially went to work on February 22. ….. February 8, 9, 10, 18 and 19 are legal working days, and employees’ legal annual leave is given priority to deduct the Spring Festival holiday. " Dong recognized that he had read the notice and that he had not been on duty during the Spring Festival according to the notice. The company also paid Dong’s salary during the above period according to the salary standard of normal work.

Two | case statement

In the above two cases, the company claimed that employees were arranged to take legal annual leave during the Spring Festival, and there was no need to pay employees wages for not taking legal annual leave. But the results of the two cases are completely different. For case 1, the court held through trial that although the number of days for employees to take holidays in the notice of Spring Festival holiday submitted by the company was more than the national unified holiday arrangement, the nature of the extra holidays was not clearly defined as annual leave, and the arrangement of making up shifts for holidays in the notice did not conform to the nature of annual leave. Zhao did not recognize the holiday notice, so the court rejected the company’s claim that Zhao had taken annual leave, and determined that the company should pay the salary for the annual leave. For the second case, the court held through trial that the company sent a notice of Spring Festival holiday to all employees according to the specific conditions of production and work, and clearly defined the nature of holidays beyond the unified holiday arrangement as "using annual leave deduction". Dong read the notice, did not raise any objection to the company, and actually did not go to work during this period. During the holiday period, the company paid wages according to the salary standard of normal work. Therefore, the company’s overall arrangement for Dong’s annual leave is in compliance with laws and regulations, and it should be considered that Dong’s annual leave has been taken, and the company does not need to pay the annual leave salary.

Iii. Reasoning by case

I. Nature of annual leave

Annual leave refers to the right of workers to keep their jobs and take paid leave every year after they have worked for a certain number of years. The annual leave system is of great significance for ensuring workers’ rest, mobilizing their work enthusiasm and building a harmonious and stable employment relationship.

Annual leave can be divided into statutory annual leave and welfare annual leave. Statutory annual leave refers to the legal leave right of workers stipulated by labor laws and regulations, and its application should comply with the relevant provisions of laws and regulations. China’s "Labor Law", "Regulations on Paid Annual Leave for Employees" and "Implementation Measures for Paid Annual Leave for Enterprise Employees" have made specific provisions on the application of statutory annual leave. Welfare annual leave is the welfare of paid rest given to workers by the employer in addition to the statutory annual leave, which is regulated by the employer in the form of rules and regulations.

Two, the employer can co-ordinate arrangements for employees to take annual leave.

For the statutory annual leave, the first paragraph of Article 5 of the Regulations on Paid Annual Leave for Employees stipulates: "The unit shall make overall arrangements for annual leave for employees according to the specific conditions of production and work and taking into account the wishes of employees themselves." According to this regulation, the employer has the right to make overall arrangements for employees to take annual leave, and the employee’s own wishes should be taken into account when making overall arrangements. It is worth noting that considering the wishes of employees themselves does not necessarily mean that consensus is needed.

For welfare annual leave, since it belongs to welfare, how to apply it specifically belongs to the scope of the employer’s independent employment management right, and the unit will make clear the number of days, conditions and order of leave through rules and regulations. As vacations are important matters directly related to employees’ vital interests, rules and regulations must be formulated through democratic procedures and publicized or informed to workers before they are binding.

Third, the reasonable overall arrangement of employees’ annual leave tips

1. To make overall arrangements for employees to take annual leave, a written notice shall be issued and delivered or informed to employees. In reality, many units often allow employees to take vacations by verbal notice or acquiescence when arranging their employees’ Spring Festival vacations, or although there is a written notice of vacation, they have not submitted evidence of delivery or notification to employees. This kind of irregular behavior is not conducive to ensuring employees’ rest, nor to standardizing employment management.

2. Leave notice should specify the nature of leave. Both statutory annual leave and welfare annual leave can be used to arrange paid rest for employees. If the unit arranges employees to take vacations during the Spring Festival, it shall specify the nature of the vacation in the vacation notice. When arranging employees to take legal annual leave, it is necessary to specify which dates belong to arranging employees to take legal annual leave, and specify the year to which they belong. For those who are not clearly defined as statutory annual leave in the notice, they can only be identified as welfare leave given by the unit to employees. For some units to specify reunion leave, reunion leave and special Spring Festival leave in the holiday notice, it is also a welfare leave in nature.

3. Under special circumstances, the employee’s consent is required. The Regulations on Paid Annual Leave for Employees stipulates that if the unit really cannot arrange annual leave for employees or arrange annual leave across one year due to work needs, it shall obtain the consent of the employees themselves. Therefore, for the statutory annual leave, if the unit arranges employees’ leave across years, it should pay attention to obtaining the consent of the employees themselves.

Four | law link

Article 45 of the Labor Law of People’s Republic of China (PRC), the state practices the system of paid annual leave. Workers who have worked continuously for more than one year are entitled to paid annual leave. The specific measures shall be formulated by the State Council.

Article 5 of the Regulations on Paid Annual Leave for Employees shall make overall arrangements for annual leave for employees according to the specific conditions of production and work and taking into account the wishes of employees themselves.

Annual leave can be arranged centrally or in sections within one year, generally not across years. If it is really necessary for the unit to arrange annual leave for employees across the year due to the characteristics of production and work, it can be arranged across one year.

If the unit really cannot arrange annual leave for its employees due to work needs, it may not arrange annual leave for employees with the consent of the employees themselves. For the number of days of annual leave that an employee should take, the unit shall pay the annual leave salary according to 300% of the employee’s daily salary.

Original title: "Is it necessary to use legal annual leave for New Year’s Eve rest? 》

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Improve consumption conditions and enhance consumption stamina (enter the market to see confidence)

  In April, the spring is full and the consumer market is warm — —

  On April 18th, the National Bureau of Statistics released data: from January to March, the total retail sales of social consumer goods was 11,492.2 billion yuan, up 5.8% year-on-year. Among them, the retail sales of goods was 10,278.6 billion yuan, up 4.9% year-on-year; Catering revenue was 1,213.6 billion yuan, up 13.9% year-on-year.

  In the first quarter, the per capita disposable income of the national residents was 10,870 yuan, a nominal increase of 5.1% over the same period of the previous year, and a real increase of 3.8% after deducting the price factor; According to a survey conducted by the People’s Bank of China, 23.2% of the residents tend to spend more, an increase of 0.5 percentage points over the previous quarter.

  … … … …

  The General Secretary of the Supreme Leader pointed out, "Establish and improve a long-term mechanism to expand residents’ consumption, so that residents can consume with stable income, dare to consume without worries, and have a good consumption environment."

  Consumption has increasingly become the basic force driving economic growth, and it is also a direct manifestation of people’s needs for a better life. The Central Economic Work Conference proposed to enhance consumption capacity, improve consumption conditions and innovate consumption scenarios.

  In the first quarter, the Ministry of Commerce organized the theme activities of Spring Festival consumption season and national consumption promotion month; Beijing, Tianjin and Hebei jointly held the Beijing-Tianjin-Hebei consumption season; Jiangsu launched the activity of "Suxin Consumption and Chunhui Jiangsu"; China Building Materials Distribution Association and China Cuisine Association held Green Home Consumption Festival and China International Catering Industry Expo … …

  These activities strongly support the consumption of new energy vehicles, old-age care services, education, medical care, culture and sports services, strengthen the system integration and coordination of various initiatives, and make the situation of consumption recovery more sustainable and stable.

  Stable income expectations, consumption has motivation.

  "We can learn e-commerce knowledge at home, get on the job after training, the salary is good, and our confidence is stronger!" A few days ago, the Human Resources and Social Security Bureau of dangyang city City, Hubei Province held the "2023 Spring Odd Job Fair" at the Odd Job Station in Champs Elysé es Community. Dai Lian, a trainee who participated in the training, was full of expectations for the future.

  In Huawei Logistics Homecoming Pioneer Park in Zigui County, Yichang City, Hubei Province, trucks shuttle back and forth, and the staff are busy counting goods, packing and delivering, and checking orders, which is a busy scene.

  "After returning home, the park provided me with a 500-square-meter storage workshop, and regularly organized job fairs and entrepreneurship counseling to help us solve problems in entrepreneurship in time." Gong Xue, the head of Zigui Straw Hat Girl Trading Co., Ltd., talked about entering the Pioneer Park and was deeply touched.

  Stabilizing residents’ consumption expectations focuses on stabilizing residents’ income expectations. Since the beginning of this year, all localities and departments have implemented the employment priority policy, strengthened the assistance to enterprises in difficulty, actively expanded new employment space, better played the role of skills training in stabilizing jobs and promoting employment, and consolidated the foundation for residents’ income growth.

  The employment is stable and the income increase is supported.

  In the first quarter, 11 departments including the Ministry of Human Resources and Social Security jointly launched the Spring Breeze Action and Employment Assistance Month, during which 58,000 recruitment activities were held and 38 million jobs were released. This year, offline job fairs are 30% more than in previous years. Among the rural laborers who go out after the Spring Festival, there are more migrant workers in the province than migrant workers across provinces, accounting for 51.8% of the total number of migrant workers, and more and more people choose to work at home.

  "The key to truly stimulating consumption growth potential is to increase employment opportunities and stabilize income expectations." Sang Baichuan, president of university of international business and economics Institute of International Economics, said, "With employment opportunities, people’s disposable income level can be improved, and the growth of consumer demand can be supported."

  Social security is strong, and consumption is emboldened.

  "I submitted the application form, and I got nearly 80,000 yuan for medicine in about a week. It’s really a timely help." Mr. Fu, a citizen of Yangzhou City, Jiangsu Province, said that he and his family insured "Jiangsu Medical Huibao No.1" and successfully reimbursed some medical expenses.

  “‘ Jiangsu yihuibao No.1 ’ It is an inclusive commercial supplementary medical insurance product. Last year, the number of insured persons reached 3.222 million, and the number of beneficiaries was 62,000 and 258,000, with a total amount exceeding 700 million yuan. " The relevant person in charge of the Jiangsu Provincial Medical Security Bureau said.

  "We run on the road every day, and with work-related injury insurance, our hearts are much more practical!" Recently, Guo Chao, a 25-year-old courier from Hefei City, Anhui Province, completed the formalities of industrial injury insurance. In recent years, new formats such as take-away and express delivery have developed rapidly, attracting a large number of labor employment. Promoting couriers to participate in insurance not only guarantees the rights of workers in the new employment form to share the fruits of development, but also helps to stabilize consumption expectations and expand household consumption.

  Experts said that it is necessary to focus on the development needs of new industries, new formats and new models and further expand the coverage of social insurance. In particular, it is necessary to target key groups such as new employees and migrant workers, make classified policies and accurately expand their coverage, and bring more people into the social security system. Improve laws and regulations, provide legal services and provide legal protection for flexible employment groups to safeguard their legitimate rights and interests.

  Improve the quality of supply, the market is dynamic.

  In the Peach Blossom Garden in Shangshi Town, Suixian County, Hubei Province, pink and white peach blossoms are covered with branches, and more than 60,000 mu of flowers are beautiful. "We went to Suixian to see peach blossoms, and we had a good time." Sun Jianguo, a tourist from Wuhan, Hubei, said.

  Recently, the Peach Blossom Festival in Huangshi, Xiantao, Tianmen and other places in Hubei has kicked off one after another, bringing forth new products in the cultural tourism market, promoting the organic combination of cultural development and industrial revitalization, and bringing consumers a richer experience.

  With the Yangtze River as the background, the Wenchuang floats are full of the breath of spring in the one-yuan square of Hankou River Beach in Wuhan. Guofeng ornaments, hand-woven wool, nostalgic snacks, traditional food, etc., make Hankou River Beach beautiful and easy to visit. Starting from Hankou River Beach, it takes more than 10 minutes to walk to Jianghan Road, wuhan heaven and earth, Lihuangpi Road and other business districts. Have a candlelight dinner with river view, stay in the river view room of the hotel for one night, and travel, eat, enjoy and stay along the Yangtze River.

  The trend of upgrading the consumption of Chinese residents is obvious. All regions and departments continue to deepen the structural reform of the supply side, upgrade and optimize the quality and structure of the supply of goods and services, adapt, lead and create new demands with high-quality supply, and stimulate market vitality.

  Cultivate new formats and the cultural tourism market will recover rapidly.

  Tea, snacks and children’s entertainment … … In the evening, I walked into Zhongyi Street, Jiangyin City, Jiangsu Province, where a variety of formats were presented and tourists were woven.

  In Shenzhen, Happy Valley, splendid china Folk Village and Window of the World have launched a variety of night tours, which have become a highlight of tourism consumption in Shenzhen. At present, the number of night consumption outlets in Shenzhen has exceeded 80,000.

  In Changsha, Wuyi Business Circle, Sunshine 100 Phoenix Street, Meixi Lake Meilanfang Block, Hongxing Block … … Rich night consumption scenes are everywhere. Changsha’s night economy is constantly upgrading, and the number of night consumers continues to grow.

  "Many places have introduced relevant measures to stimulate the vitality of night consumption and continue to release consumption potential. The night economy has enriched urban life and also promoted the recovery of the cultural and tourism markets, playing an increasingly important role in promoting consumption and stimulating domestic demand. " Zhao Ping, vice president of the China Council for the Promotion of International Trade Research Institute, said.

  Create a new model and make online consumption more active.

  Recently, in Luotian County, Hubei Province, the village of Yanwowan caught fire because of the live broadcast. The spring is beautiful. In the village of Bird’s Nest Bay, in addition to thousands of tourists who come to enjoy the flowers, there are many people holding mobile phones to broadcast live.

  "I’m picking soft grass and making local specialty soft grass." Qu Zhihua, a 58-year-old villager, will broadcast live for more than four hours every day, selling local delicacies such as soft cakes, chestnut chicken and duck egg crisp. Attracting tourists through webcasting has become a new mode of developing rural tourism in Yanwowan Village.

  According to the data released by the National Bureau of Statistics, in the first quarter, the online retail sales of physical goods increased by 7.3% year-on-year, and continued to maintain rapid growth.

  Satisfy and create new demand with high-quality supply, and promote the formation of a virtuous circle of mutual promotion between supply and demand and simultaneous production and sales. Experts said that the application of digital technology runs from the demand side to the supply side, and the precise docking around personalized consumer demand has promoted the increase of product varieties, quality improvement and brand building. It is necessary to build a rich and diverse digital consumption service platform close to the people and provide a flexible and diverse consumption environment with online and offline integration and interaction.

  Policy measures are effective and there is potential for development.

  Policies can play an important role in restoring and expanding consumption. Various regions and departments actively introduce relevant consumption policies, develop emerging consumption while consolidating traditional consumption, and actively expand rural consumption while focusing on improving urban consumption, so that the consumer market will continue to recover with stronger momentum, wider scope and more stamina.

  Take multiple measures to enhance the willingness to consume.

  Recently, Mr. Liu, a citizen of Wuhan, and his family spent 495 yuan in a supermarket and used two supermarket coupons, saving 100 yuan money. "60% of the guests have used coupons, and they are full of guests around 5 o’clock. The effect of stimulating consumption is obvious." The manager of a restaurant in Wuhan said. Since March 16th, Hubei has distributed coupons with a total amount of 500 million yuan in batches, and the popularity of grabbing coupons on the online platform exceeded expectations. During the spring equinox, some catering stores jointly launched the "Wuhan New Year Taste Festival" and other activities around the solar terms, and superimposed coupons to create hot spots for catering consumption.

  As an ice cream company — Tea-drinking enterprise, Henan Zhengzhou Mixue Ice City Co., Ltd. has built a platform for franchisees to start their own businesses through training and empowerment. In recent years, over 11,000 franchisees have started their own businesses. In 2022, Mixue Ice City purchased more than 9,000 tons of tea in the whole year, which increased the income of more than 50,000 tea farmers and enhanced their consumption power.

  Optimize the environment and open up the county and township markets.

  "It is not only more convenient to buy large household appliances now, but also more favorable in price." Li Wei, who came to buy home appliances at the JD.COM Home Appliances Experience Store in Jintang County, Sichuan Province, said.

  The Ministry of Commerce and other departments guide enterprises to further expand the sinking market and activate the consumption of a pool of spring water in counties and townships. JD.COM’s home appliance stores cover 25,000 towns and 600,000 administrative villages, allowing many remote rural consumers to enjoy the same goods, prices and services as first-tier cities. For example, in Ali, Tibet, online shopping can be reached as soon as possible on the same day.

  The relevant person in charge of the Ministry of Commerce said that in recent years, the Ministry of Commerce and relevant departments have actively promoted the construction of county-level commercial systems, made efforts to improve the rural consumption environment and improve service quality, and achieved initial results. In the next step, we should take the sinking of channels as the main line, promote the further recovery and expansion of rural consumption, and better help rural revitalization.

  The consumption upsurge gathered by thousands of households’ consumption activities will surely turn into the surging power of economic development, and promote China’s economic ship to be stable and far-reaching.

  (Our reporter Kelly participated in the writing)

Nine provinces will levy water resources tax from now on. Don’t worry! Residents’ water charges will not rise.

  BEIJING, Beijing, December 1 (Reporter Li Jinlei) Starting today, nine provinces, autonomous regions and municipalities including Beijing and Tianjin will levy water resource taxes. Why levy a water resource tax? Will the water fee of residents rise? Will farmers’ water burden increase? Which industries will be affected by water use? Let’s look at the authoritative interpretation of Zhongxin. com for you.

  Why levy a water resource tax?

  — — Restrain unreasonable water use behavior

  The water resource tax has been piloted in Hebei Province since July 1, 2016, and now it is expanding for the first time. Since December 1, 2017, the pilot reform of water resource tax has been expanded in 9 provinces (autonomous regions and municipalities) including Beijing, Tianjin, Shanxi, Inner Mongolia, Shandong, Henan, Sichuan, Shaanxi and Ningxia.

  Some people may ask, why should we levy a water resource tax when we already have a water resource fee? In fact, this is to replace the water resource fee with the water resource tax to realize the translation of taxes and fees.

  Cai Zili, director of the Property and Behavior Tax Department of State Taxation Administration of The People’s Republic of China, told Zhongxin.com that the main purpose of collecting water resources tax is not to organize how much fiscal revenue. Last year, the income from water resources fees in nine provinces was 13.3 billion yuan, which is of little significance to increase income, but it is of great ecological and green significance. Generally speaking, the water resource tax is to restrain unreasonable water use behavior without affecting the basic, normal and reasonable water demand of society by implementing differentiated tax policies and related tax reduction and exemption policies.

  Why choose these 9 provinces?

  — — Typical representation

  Some people may ask, why should we choose the above nine provinces to expand the reform pilot?

  The relevant person in charge of the Department of Taxation and Administration of the Ministry of Finance said in a reporter’s question that four provinces, including Beijing, Tianjin, Shanxi and Inner Mongolia, are located in North China, with serious groundwater overexploitation and great contradiction between supply and demand of water resources; Five provinces, including Henan, Shandong, Sichuan, Shaanxi and Ningxia, are located in the east, middle and west, with different levels of water resources and various types of water intake, which are typical.

  "By expanding the pilot, it will help to further play the role of tax leverage, effectively curb unreasonable water demand, and promote water conservation and protection; It is conducive to enriching and improving the design of the water resource tax system, accumulating experience and creating conditions for comprehensively pushing the water resource tax system. " The above-mentioned person in charge said.

  Will the residents’ water charges increase?

  — — Residents’ normal living water burden remains unchanged.

  Many people are worried that after the water resource tax reform, will the water fee of residents increase? Will the water fee burden increase in the future?

  You can rest assured of this. Cai Zili said that the water resource tax should be "three unchanged": after the reform, the burden of urban public water supply enterprises, the water burden of residents’ normal life and the water burden of industry and agriculture’s normal production will remain unchanged.

  According to reports, the tax standard of water resource tax is leveled according to the current water resource fee collection standard, and it is clear that the minimum average tax in the pilot provinces is 0.1 yuan-1.6 yuan per cubic meter of surface water and 0.2 yuan-4 yuan per cubic meter of groundwater, which generally does not increase the normal production and living water burden of enterprises and residents.

  Will farmers’ water burden increase?

  — — Do not increase the burden on farmers

  For farmers, it takes a lot of water to irrigate the land. Then, after the water resource tax is levied, will farmers spend more money on water?

  According to the "Implementation Measures for Expanding the Pilot Reform of Water Resources Tax" issued by the Ministry of Finance, the State Administration of Taxation and the Ministry of Water Resources, the water used for agricultural production within the prescribed limits is exempted from water resources tax; For water intake for agricultural production exceeding the prescribed limit, and for centralized drinking water projects mainly for rural population, the tax amount shall be determined from a low level.

  "Reasonable water consumption for agricultural production shall be exempted from tax, and the part exceeding the limit shall be taxed at a low level without increasing the burden on farmers." According to the relevant person in charge of the Water Resources Department of the Ministry of Water Resources, China’s agricultural production water use is extensive, and flooding is common, which is not conducive to the sustainable use of water resources. The above provisions comprehensively consider the requirements of reducing farmers’ burden and promoting the economical use of water resources, which is conducive to promoting the transformation of agricultural irrigation methods and cultivating farmers’ awareness of water conservation.

  Which industries will be affected by water use?

  — — Golf, car washing, bathing and other special industries.

  Of course, not all industries’ water use is unaffected. Cai Zili said that the water resource tax reform has achieved "three improvements" while "three unchanged", which has increased the tax burden of groundwater utilization in over-exploited areas, the tax burden of water consumption in special industries with high water consumption, and the tax burden of over-planned water utilization.

  According to the "Implementation Measures for Expanding the Pilot Reform of Water Resources Tax", the specific applicable tax amount for taking groundwater in over-exploited areas and severely over-exploited areas shall be 2-mdash of the tax amount in non-over-exploited areas by the provincial people’s governments of the pilot provinces; 5 times sure; For special industries to take water, the tax amount shall be determined from a high level. Water intake for special industries refers to water intake for car washing, bathing, golf courses and ski resorts; For over-planned (quota) water intake, the tax amount shall be determined from the high level. Taxpayers who exceed the planned (quota) water intake stipulated by the water administrative department shall levy 1-mdash on the basis of the original tax amount; Three times.

  It can be seen that the burden of high-water-consuming enterprises that use groundwater in over-exploitation areas will increase by doubling the tax on groundwater and over-planned water. At the same time, the tax burden will also increase if special industries such as golf, car washing and bathing are taxed at a high level.

  However, this will also force these enterprises to save water. The relevant person in charge of the Department of Taxation and Administration of the Ministry of Finance believes that considering that the restraint mechanism for enterprises will be further strengthened after taxation, enterprises will be prompted to increase investment in water conservation, take the initiative to take measures to reduce water consumption, adjust water use structure and change water use methods, and the tax payment of some enterprises will be reduced.

  How often is the water resource tax levied?

  — — It is proposed to uniformly collect quarterly.

  According to the "Implementation Measures for Expanding the Pilot Reform of Water Resources Tax", in addition to water for agricultural production, water resources tax is levied quarterly or monthly, which is determined by the competent tax authorities according to the actual situation.

  Cai Zili said that the tax department, as the collection and management department of water resources tax, is both the main body of collection and the main body of service. In order to reduce the burden of taxpayers’ declaration, nine pilot provinces will be instructed to uniformly collect water resources tax on a quarterly basis. Changing to quarterly collection can not only reduce the tax workload of taxpayers, grass-roots tax authorities and water conservancy departments by two-thirds.

  In addition, Cai Zili also revealed that online declaration will be generally realized. Guide nine pilot provinces to develop online declaration systems, so that taxpayers can realize online taxation without leaving home, so that data can run more on the internet and taxpayers can run less on the road. (End)

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In addition to the non-reflective screen advantage, the Skyworth 100A5D Pro also performs well in image quality and sound quality, making it the best in the same price range. As the highest Mini LED TV in the same price range, it has 1152 partitions, and with the ultra-high peak brightness of the XDR 2500nits, it can present more delicate, deep picture details and richer color levels. Whether watching movies, sporting events or playing games, you can get a stunning visual experience.

In terms of sound, Skyworth 100A5D Pro has made great efforts. It adopts the sound configuration of Hamanka 2.1.2 sky sound field + heavy bass, which is specially optimized for large space to ensure that the sound can evenly cover the entire room and achieve a three-dimensional surround sound experience. Whether it is a high-pitched melody or a low drum beat, it can be perfectly restored, making users feel as if they are in the scene.

The details are remarkable to meet the diverse needs of users

In addition to the above core selling points, the Skyworth 100A5D Pro is also outstanding in terms of details. It is equipped with a 4K 144Hz high refresh rate screen, which can reach a refresh rate of 288Hz in HSR high refresh mode. Whether watching high-speed sports or playing competitive games, it can ensure smooth and seamless graphics. At the same time, the 4GB + 128GB large memory combination also provides users with ample space to install various applications and games to meet the diverse needs of home entertainment.

In addition, Skyworth 100A5D Pro also focuses on the actual user experience. It supports a variety of intelligent interconnection functions, such as voice control, remote control, etc., allowing users to easily achieve seamless connection between TVs and mobile phones, tablets and other devices. At the same time, its user-friendly interface design and simple and easy-to-use operating system also make users feel more convenient and comfortable during use.

Make an appointment to experience future technology first

With the official launch of Skyworth 100A5D Pro, a revolution in family entertainment has quietly kicked off. It is reported that the launch price of Skyworth 100A5D Pro is 15,999 yuan, and consumers can receive 1,000 yuan public coupons during the pre-sale and opening period. After the discount, they will not get more than 14,999 yuan. There are also multiple benefits such as other audio and video members and in-kind gifts. In addition, in order to allow more users to feel the charm of this revolutionary product in advance, Skyworth has now launched the "New Product One Yuan Reservation" activity. Users only need to search for "Skyworth 100A5D Pro" on JD.com to participate in the reservation and enjoy the exclusive rights of new product pre-sale.

In this era of pursuing quality of life, Skyworth 100A5D Pro will undoubtedly become the best choice for home entertainment for villas and large flat-floor users. With its non-reflective custom paper screen, excellent audio and visual performance, and user-friendly design concept, it has redefined the standard of high-end home viewing experience and become the most worthy 100-inch MiniLED TV. Let’s look forward to the official launch of this product together!

Interested friends can follow the official flagship store:

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"Moscow Action" is released, Andy Lau Hanyu Wen Yongshan gives back to fans


1905 movie network news The film "93 International Train Robbery: Moscow Action" (hereinafter referred to as "), co-produced and directed by, is released today! Andy Lau, the co-producer and special performance of the film, the lead actor, and the lead actor came to Chengdu to meet the audience! The audience enthusiastically shared their love for the film and interacted with the creators. The film was praised" No pee points throughout the process! "" The action scenes were very cool, wave after wave! "The male god Muse gathered to fight wits and courage, what kind of wonderful stories will be staged, and the audience is also invited to enter the theater to experience this fierce crime action blockbuster for themselves!


Characters into the wood three-point plot tension, the audience praised the movie "Moscow Action": action scenes are boiling


Andy Lau, the co-producer and special performance of the film "Moscow Action", Zhang Hanyu, the lead actor, and Wen Yongshan, the lead actor, came to Chengdu on the 28th to meet and interact with the audience of the cinema! As the only crime action blockbuster in the National Day file, the fighting and gunfights in the movie are fast and ruthless, and the drag racing explosions are hard to burn. It is enjoyable and at the same time, it is also hard to sweat. It is difficult for the audience to calm down their excitement and vividly express the immersive experience of watching the movie: "I feel very shocked. The biggest feeling is the action scenes. On the train, in the groundwater palace, the fighting scenes in various environments feel very exciting and boiling."

The three-dimensional and vivid characters in the film deeply empathize with the audience. The audience said: "Wassily played by Andy Lau is a love and desire, and it is really a love-hate mix." "Zhang Hanyu’s role as a police officer made me feel the tenacity and sonorous power of the police in the 1990s." "The role of Miao Qingshan can be called terrifying. As the plot goes on, you will feel that Miao Qingshan is manipulating your psychology step by step." "Wen Yongshan’s character has a lot of charm on the surface, but it is actually sensitive and delicate, which is heartbreaking." The male god Muse is also positive and evil, and the same stage stages a wonderful story, which makes the audience linger!


Chengdu Roadshow Fans Love "Overturn the Ceiling" Audience Sent to Precious Newspaper in 1993


The enthusiasm of the fans that day "toppled the ceiling"! The movie "Operation Moscow" brought the international train robbery that shocked the world in 1993 to the big screen. Some viewers specially found the newspaper on the day of the 1993 robbery and gave it to Andy Lau. This commemorative gift is touching. The famous scene of Wen Yongshan stepping on the plate in the movie is very out of the loop, and the audience imitated and restored the paragraph on the spot, which was affirmed by the "main".

Some audience members brought their mother to watch the movie, and her mother said: "Andy Lau is the male god I have always liked from a young girl to a middle-aged girl. All your music and works have been with us for the past 30 years. Thank you very much. I can’t express my love for you in a thousand words. I can only say that I have loved you for 10,000 years." Another audience confessed to Zhang Hanyu: "The image of a tough guy is deeply rooted in the hearts of the people, and I admire you even more after watching this movie." Coming to the Sichuan-Chongqing area, even the cakes became "spicy", which coincided with the second day of Andy Lau’s birthday. Fans sent Sichuan-Chongqing special hot pot cakes, and the audience spontaneously sang Andy Lau’s classic song "Love You for 10,000 Years" to confess to the creators. In the face of the enthusiasm of the audience, the creators also hugged each other in the air and were full of love! The movie is hot, and it starts fiercely!


The film "93 International Train Robbery: Moscow Action" directed by Qiu Litao, co-producer Han Sanping, co-producer and special performance Andy Lau, screenwriter Chen Daming, starring Zhang Hanyu, Huang Xuan, starring Wen Yongshan, starring 、、、、、、。

Ideal 4S Salesman: Ask the ugly M7! Second-hand prototype, it costs 30 thousand yuan.

Zhidian Travel obtained a screenshot of a WeChat circle of friends who was suspected to be a car salesman. When he introduced it, he said: Yu Dazui (Yu Chengdong) said that Huawei does not build cars, but only provides cars and assisted driving, and you (the car manufacturer) provide the original models. Therefore, there is a fundamental reason why M7 is ugly. Well-off designers design well-off businesses, but the design is almost meaningless!

He also said that the original model of M7 (which is no longer out of print) wanted to buy a second-hand five sets of the whole network. If you want to bargain with the boss, it is estimated that you can sell it at 30,000 yuan, because the risk factor of car collection is not inferior to Weimar.

The ideal 4S salesman asks about the M7 ugly second-hand prototype and sells it for 30,000 yuan-Figure 1

The ideal 4S salesman asks the M7 ugly second-hand prototype to sell for 30,000 yuan-Figure 3

The ideal 4S salesman asks about the M7 ugly second-hand prototype and sells it for 30,000 yuan-Figure 1ix7

The ideal 4S salesman asks the M7 ugly second-hand prototype to sell for 30,000 yuan-Figure 2

The ideal 4S salesman asks the M7 ugly second-hand prototype to sell for 30,000 yuan-Figure 4

The ideal 4S salesman asks about the M7 ugly second-hand prototype and sells it for 30,000 yuan-Figure 6

On September 12th, AITO Automobile officially launched the new M7, with the official guide price range of 249,800-329,800 yuan, and the price was lowered by 50,000 yuan compared with the old model. From the positioning point of view, the main competing products of the new M7 five-seat version are the six-seat version and the competition.

The ideal 4S salesman asks the M7 ugly second-hand prototype to sell for 30,000 yuan-Figure 3

In the past October, the new M7 delivered 10,547 new cars, and the cumulative number exceeded 80,000 in 50 days. In November, you can enjoy the rights and interests with a maximum value of 27,000 yuan, including interior and exterior decoration matching funds and matching rights.

Indian media: American anti-China science and technology war is groundless and tantamount to self-destruction

  India’s "QRIUS" website article on May 23, the original title: The US anti-China science and technology war is unfounded and tantamount to self-destruction. For American companies, financial giants, high-tech industries and consumers, President Biden’s expansion of the technology war is bad news. Over time, this will damage the Asian recovery and the global economic prospects.

  Recently, the Biden administration sent two senior officials to "explain" that the United States is not seeking to decouple from China (in fact, the United States seems to be doing so). However, neither Finance Minister Yellen nor Assistant to the President for National Security Affairs Sullivan answered how Washington plans to restrict technology transfer and investment in China. This encourages the view that the new measures of the United States may harm investors and disrupt the world trading system. At the beginning of 2021, Anne Kruger, a former WTO economist, warned that the US practices were "bullying China in trade, foreign investment, cyberspace, e-commerce, intellectual property rights, the South China Sea, the Taiwan Strait and other matters." The U.S. measures (aimed at China’s suppression) have produced extensive and aimless negative effects, especially when the U.S. economy is teetering on the brink of recession. No matter what strategy the Biden administration adopts, the long-term economic challenges of the United States have just begun, and the war on science and technology will make the situation worse.

  In addition to prohibiting American companies from making foreign investments in China’s technology enterprises, Biden’s administration is also trying to restrict the types of technologies sold in China. As high-end semiconductors become the initial focus, the restrictions will be extended to artificial intelligence, quantum computing, electric vehicles and rare earth metals; In short, those emerging industries in the future. Ironically, American companies and financial giants still want to cooperate with China, just as ordinary Americans want cheap and affordable goods.

  For several weeks, Biden’s administration said that it would announce restrictions on investment in China with its American allies before the Group of Seven (G7) Hiroshima Summit. But it didn’t happen. On the contrary, it is only stated in the summit communique that G7 partners "stand together" in their respective aspects of China, but all member States will "act in accordance with national interests". Although the U.S. government tries to multilateralize misleading policies, it may be that only the United States will really implement such policies.

  No matter how meager security benefits Biden administration hopes to gain from preventing American investment and international recognition of China’s technology enterprises, these benefits may be offset by the huge collateral damage caused by the new restrictions in the United States and the world. Over time, these restrictions will also prevent Americans from learning from China technology companies — — Many of them are at or near the top of the technology field.

  Washington’s technical restrictions (aimed at China) will punish American enterprises, investors and consumers over time, undermine global recovery and drag American allies into geopolitical stagnation, and suffer huge losses due to missed opportunities. This is the wrong action at the wrong time. (The author Dan Steinbeck is the director of the International Trade Research Office of the Indian-Chinese Institute of American Think Tank, translated by Ding Ji)

# Football highlights

World football plays well every Friday.

The fifth goal, Bayer Leverkusen midfielder Velc, flicked around in the penalty area and singled out the other team’s entire defense. In the face of the opponent’s five-person double-team hitting the hand near the corner, with such performance, it seems that it is difficult for Vilt to stay in the pharmaceutical factory.

The fourth goal Tristan corner kick directly scored. This goal requires not only superb footwork, but also strong self-confidence. The corner kick directly breaks the door, and the high arc is the secret.

The third ball was hung upside down in the restricted area of Mitrovic, with an excellent angle and a heavy potential. Mitrovic (Riyadh Crescent 6-0 Mumbai City AFC Champions League), such high-quality goods as Mishen can be described as a blow to the Saudi League.

Palacios volleyed at almost the same position in the second ball, stretching his movements in one go. Froumy Nensai 5-3 goias Bajia. This ball is more beautiful and gives people a greater visual impact.

The first goal, Harry Kane’s shot in the middle of the field, is bold and has the charm of Beckham’s fame with one goal. This ball is expected to be selected for this year’s puskas award.

I haven’t seen such a wonderful goal for too long.

Thank you for your appreciation, and your attention is more exciting.

Experts analyze the characteristics of the fourth generation war and call it a typical Israeli-Lebanese conflict.

  As Israel generally believes, the trigger of the conflict between Israel and Lebanon is the kidnapping of two Israeli soldiers. Israel’s rapid response to Hizbullah’s attack far exceeded Hizbullah’s expectations. The final conflict of interest is a typical representative of the fourth generation war.


  Unlike previous conflicts between Israel and other Arab countries, the whole conflict has no decisive battle, no obvious winner and no obvious military conquest.


  These characteristics are typical characteristics of the fourth-generation war, so the fourth-generation war can be defined as that the main participant in the war is a non-governmental actor (Hezbollah), and it is possible to deal with a technologically advanced country (Israel) in an internationally recognized country (Lebanon).


  The fourth generation of war and peace is a new thing. Its origin can be traced back to Mao Zedong’s "people’s war", but the most important people are ignored by western professional soldiers. The purpose of this paper is to show that the conflict between Israel and Lebanon provides an example for our professional soldiers to study the evolution of war forms in the 21st century. In addition, perhaps more importantly, this prospect can provide reference for our army and help it better adapt to the future operational environment in terms of implementing regulations, recruiting personnel and preparing for combat.


  As defined by William Linde (one of the founders of the fourth generation war theory) in his groundbreaking works, the fourth generation war includes the following elements:


  A non-governmental base with a high degree of ideological unity; Using the current high technology; Decentralized logistical support; Directly attack the enemy’s culture; Comprehensive use of psychological warfare means, especially through the media.


  As other authors have described, other generations of wars are divided from the perspective of technological progress and tactical occurrence. The first generation of war was marked by the development of line column combat formation and wireless bore rifle. The obvious feature of the second generation war is the linear operation based on indirect fire. The third generation of war is characterized by mobile tactics with circuitous and destroying enemy combat troops and defense in depth as the main actions.


  More importantly, we must understand that the fourth-generation war may coexist with the second-generation war and the third-generation war, and the second Lebanon war is a good example. More importantly, it is difficult to distinguish between war and politics, combatants and non-combatants, peace and conflict, front and rear in the fourth generation war. The fourth-generation war cannot be confused with terrorist war and asymmetric war, although terrorism can be used as a tactical means (for example, Hamas’s suicide attack in the West Bank. )


  Two factors need to be further discussed here. First of all, these non-governmental, ideologically inspired military organizations exist in a sovereign country. Secondly, these organizations use weak national governments to build bases for support, recruitment and combat. The second related factor is the important position of diplomacy, information and economy in the war. This does not mean that the strength of these countries did not play a role in the past wars, but in the fourth generation of wars, these different means have become increasingly integrated and assimilated. This is very effective for the technologically advanced and militarily powerful opponents. The main threats of the modern army include two factors, one is the cross-country organization driven by ideology, and the other is the comprehensive use of diplomatic, information, military and economic means. These points were very obvious in the second Lebanon war.


  Linde’s theory on the fourth generation war has a strong guiding role in studying the second Lebanon war. Through several remarkable analogies, it can be inferred that the Israeli-Lebanese conflict is a typical example of future wars. The main feature of the fourth generation war is that it is driven by ideology and participated by non-governmental actors. Hezbollah plays such a role in Lebanon. Hezbollah’s ideology is mainly rooted in the Koran and the Islamic canon of Shia. The importance of this ideology lies in that from the perspective of Hezbollah, its main followers are not only Lebanese, but more importantly, Shiite Muslims and jihadists.


  Hezbollah is more than just a military organization. Its actions have political legitimacy in Lebanon, and its political party holds 9 member seats and 3 non-member seats in the 2000 seats in the parliament. Through Iran’s funding and support, Hezbollah has gained the support of Sunni Muslims and Christians in southern Lebanon. Lebanon, with a population of about 3 million, is not a mono-ethnic country. It consists of about 18 different sects. In addition, its weak government and army provide a hotbed for cultivating non-governmental organizations such as Hezbollah.


  Emerging technology


  The second main feature of the fourth generation war is the use of high technology. The second Lebanon war provided us with many examples of using high-tech weapons. There is no doubt that the Israel Defense Forces and other Arab countries have strong military and technological advantages. In fact, when faced with overwhelming numerical superiority, this technological superiority in favor of Israel was subverted, as fully illustrated by the Yom Kippur War and the 1982 Lebanon War. Although the IDF has effectively used advanced technology, Hizbullah has not.


  Technically speaking, rockets are not recognized as high-tech weapons. In fact, most of the rockets used by Hezbollah belong to the Katyusha rocket series of the former Soviet Union during World War II. Katyusha Rocket (BM-21) was originally designed to attack cluster targets and area targets, such as city centers. Because of their low accuracy, they are more psychologically destructive than military performance. The main technical knowledge they need is how to successfully acquire and use the wireless remote control launcher and how to obtain the target data from commercial satellites.


  Another technical improvement of Hizbullah is that it effectively kept confidential communications throughout the conflict. Israel Defense Forces (IDF) is famous for its ability to intercept and intercept enemy communications. Different from previous operations, Hizbullah successfully encrypted communications throughout the war to keep communications safe. This enabled Hizbullah to maintain a sound command and control function until the end of the war. We can’t know how Hezbollah did it from the public information, but there is no doubt that they may have used irregular devices or (and) encryption equipment.


  Many IDF armored vehicles have been hit by the latest generation of anti-tank missiles provided by Syria and Iran. Among the advanced anti-tank missiles used by Hezbollah are Raad, which is an Iranian Sagger. Raad-T is an Iranian Sagger with front and rear warheads. Toophan is an Iranian ceramic anti-tank missile. These anti-tank missiles have been skillfully used tactically. Hezbollah has also used the latest rocket-propelled Grenade launcher made in Iran. This rocket-propelled Grenade launcher belongs to RPG-7 series. These advanced anti-tank weapons have dealt a precise blow to the world-recognized advanced armor.


  Hezbollah has also successfully attacked Israeli missile ships. On July 14th, a missile guided by Iran’s C-802 radar hit the Israeli navy HANIT hard, while the ship was leaving Beirut, causing damage to the ship and four casualties.


  Another main operational space for Hizbullah to demonstrate its technology is space. Hezbollah has used drones several times in recent conflicts. Perhaps this war is the first major war in which both sides use drones. Ababil UAV is developed and produced by iran air industry. Obviously, Hezbollah has used several advanced technologies to deal with Israel.


  The third example is the use of decentralized logistics support facilities. During the period from 2000 to 2006, Hizbullah developed an integrated logistics system scattered in hundreds of residents and public facilities (including mosques) in southern Lebanon. This network consists of a large number of underground vertical bunker systems, widely distributed storage and replenishment, and concealed pits for weapons and ammunition. These infrastructures are designed to cope with Israel’s large-scale all-out war. These reinforced infrastructures enable Hizbullah to achieve one of its main strategic goals, which is to continuously attack Israeli civilians with rockets.


  Psychological influence


  The second Lebanon war fully demonstrated that attacking the opponent’s culture is another principle of the fourth generation war. Unsurprisingly, most media reports focused on the overwhelming rocket shells that hit Israeli cities. In fact, most of the casualties on both sides are civilians, which is not what Israel wants, but what Hezbollah wants. Because Hezbollah knows that most western societies, especially Israel, hate civilian casualties, they want to seek a quick solution to the conflict by attacking Israeli civilians. The psychological effect of rocket attacks on Haifa and southern towns is enormous, which makes Israel have to shorten the combat time as much as possible, so that the IDF cannot achieve its operational objectives.


  The last proof of the second Lebanon war as a typical example of the fourth generation war is the skillful application of the media as a means. Which side can make good use of the mass media will control the opinions that affect the world. Hezbollah, more precisely Iran, fully realized that "the whole world is paying attention", and they knew how to perceive the influence point of view, and carried out information warfare on two fronts. On the domestic front, Hizbullah uses Arab media such as Al Jazeera to gain support. In order to strengthen regional support, Hezbollah media showed pictures of destroyed IDF equipment, injured IDF soldiers and scrapped tanks. They spread some pictures of injured Lebanese civilians to western countries. This fully shows the sophistication of Hezbollah’s information action planners in target analysis.


  The incident in Kfar Kana is a good example of how Hizbullah controls the media to support information operations. On the morning of the bombing, major news media networks all over the world were broadcasting videos sent by Al Jazeera from Kfar Kana, in which rescuers were searching for crushed children from the ruins of collapsed houses. About 28 people died, including women and children. In this incident, the Israeli side claimed that it was mainly caused by civilians returning to the building where the unexploded bombs of the Israel Defense Forces had fallen. The reason why Israel attacked Kfar Kana was mainly because it was the main place to launch Katyusha rockets, and as their consistent policy, they distributed warning leaflets to non-combatants before the air strike. This news has not been widely spread, and it has also been ignored by most media; Correspondingly, it also caused some losses. This fully demonstrates that Hizbullah has successfully applied the information space of the fourth generation war.


  The second Lebanon war also fully demonstrated some other principles of the fourth generation war. For example, the differences between Lebanese combatants and non-combatants, front and rear, politics (diplomacy) and fighting, and unarmed victor and vanquished are no longer obvious. If the composition of the fourth generation war is correct, this conflict dominated by Islamic guerrilla forces needs to be carefully studied. Obviously, Shia guerrillas are better at post-modern warfare (the fourth generation war) than Sunni organizations such as al-Qaida.


  Hezbollah has shown people that a small, dedicated force organized in a country with a weak government can produce strategic results. Israel’s leaders are caught in the trap set by Hizbullah, and they use ground forces that rely on non-contact operations and precision strikes slowly and dispersedly. In this way, due to the delay in the operation, Hezbollah can resist the initial attack of the Israel Defense Forces and use the strategic means of launching rockets into Israel. This method has correspondingly produced strategic effects. Hezbollah, an ideological non-governmental actor, can defeat the technologically advanced government state, which is a characteristic of the fourth generation war.


  A preview of future conflicts


  This war has some characteristics of the fourth generation war, so it can be used as a preview of future wars. A very remarkable feature is that Hizbullah can use relatively low-tech weapons and equipment (such as Katyusha rockets) to attack Israel’s relatively advanced precision firepower. The technical advantages of the Israel Defense Forces are offset by the scattered launch sites (orchards and urban areas) of Hizbullah and the use of remote-controlled launchers. This enables Hezbollah to directly attack Israeli towns, which is another feature of the fourth generation war. The inability of the Israel Defense Forces to completely destroy Hezbollah’s rocket ammunition depot is also a feature of this kind of war-scattered logistics infrastructure.


  Despite the IDF’s command of space, Hezbollah’s rockets kept hitting it until the ceasefire. Related issues also include how Hezbollah effectively uses information means to support operations and achieve operational goals. Their control over the media is a good example of how perception can change or weaken the battlefield results. The information aspect of war can blur the boundary between politics and war. Finally, these characteristics are strikingly similar to the war in Iraq, using homemade bombs to offset high technology, flexible use of media, decentralized logistics, and non-governmental actors (Shiites, Sunnis and Kurds) in a weak government. We have to come to the conclusion that this is a dominant style of war in the foreseeable future.


  The recent conflict means far more to us than the Israeli-Lebanese border.

Editor: Sun Jie