Unlike McDonald’s high-profile packaging of China stores for sale, KFC, another iconic American fast food chain giant, unexpectedly sold its China business in a low-key manner. The night before yesterday, Yum! Brands, the parent companies of KFC and Pizza Hut and listed on the new york Stock Exchange, announced that Yum! China would be separated from Yum! Brands and listed on the NYSE as an independent company. At the same time, after the spin-off, Yum! China will receive a total investment of US$ 460 million from Chunhua Capital and Ant Financial. This means that Yum! Brands has sold part of its operations in KFC and Pizza Hut in China to two purchasers from China.

　　Yum!’ s business in China has fallen into a trough?

　　In fact, Yum! Brands has already paved the way for China business. Last October, it announced that it planned to split Yum! Brands and Yum! China, and this transaction was carried out on the basis of that split at that time.

　　KFC is the first American fast food chain brand to enter the mainland market in China. In 1987, it opened its first store in Qianmen, then the most prosperous business district in Beijing. At that time, it was fashionable for both Beijingers and foreign tourists to queue up for a fried chicken or a hamburger at KFC. And KFC’s rule of "throw away the food after it has been sold for 90 minutes" brought from the United States has also attracted the attention of consumers in China. It is likely that KFC’s great success in exploring the China market attracted McDonald’s. Subsequently, McDonald’s also entered the mainland market of China in 1990. For a long time after that, these two brands were the iconic brands of American fast food culture in China.

　　In 2015, China accounted for half of the global business of Yum! Brands. However, this data can’t hide its downward trend in the China market. Since the incident that Shanghai Fuxi reprocessed expired meat raw materials and changed the shelf life and supplied them to McDonald’s and KFC restaurants in July 2014, KFC’s single-store income began to decline continuously. Yum! China’s same-store sales fell by 16% in the third quarter of 2014, and almost all of them fell by double digits in the following three quarters. Parkson’s financial report for the second quarter of this year, just released in July this year, shows that the same-store sales of KFC in China increased by 2% year-on-year, but it actually climbed slowly from the low base of last year’s lowest valley. During the same period, the same-store sales of Pizza Hut in China shrank by 11%. Therefore, it is widely analyzed that the reason why foreign shareholders strongly demand Yum! Brands to spin off its business in China has something to do with the poor prospect.

　　The "China Golden Period" of franchising may have passed.

　　Franchising is an effective way for KFC to expand its business in the world. As early as 1993, it began to carry out franchising in China, and since 2000, it has only adopted the franchising mode of "not starting from scratch" in China. The so-called "not starting from scratch" means that KFC will hand over a mature and profitable restaurant to its franchisees. In this way, franchisees can put all their energy into the operation and management of stores without having to make preliminary preparations such as site selection, opening stores, recruiting and training employees. This greatly reduces the business risks of KFC franchisees. In the words of Su Jingshi, former president of Yum! China Restaurant Group Greater China, "franchisees can succeed only by maintaining." By this means, KFC has achieved rapid expansion in China, and the number of stores has reached nearly 5,000 by the end of last year.

　　However, KFC has set a high threshold for joining, and the transfer fee for each restaurant is as high as 8 million yuan. After that, the going-concern expenses include the franchise fee accounting for 6% of the sales and the advertising sharing fee accounting for 5% of the sales, and the first agreement is signed for at least ten years. At this point, McDonald’s joining in China is exactly the same, and even the joining fee and cost-sharing ratio are exactly the same. This is obviously not a simple imitation of who, but a careful calculation based on a rigorous business model.

　　In fact, no matter KFC or McDonald’s, its investment in the global business chain is more than the catering service itself, that is, it operates the store in a benign state by selecting a location. As can be seen from the income structure of the two catering giants, this part of the profits is far greater than their own stores. With KFC and McDonald’s reaching the scale of thousands of stores in China and gradually covering third-and fourth-tier cities, the blank market space in the future is getting smaller and smaller, and the golden period of realizing profits through joining and transferring has passed. Therefore, it may be the best time for them to "pack up and sell" their business in China.

　　Although the supply of raw materials, as well as the annual brand use and marketing promotion expenses exceeding 10% of sales are still the long-term benefits they can enjoy, it is obviously only a decimal for them. Moreover, with the increasingly fierce competition in the catering market in China, the future sales potential of these foreign fast foods is not clear.

　　The receiver may want to change the joining mode and continue to expand.

　　Judging from the current Chinese takers of foreign fast food, whether it is Chunhua Capital or Ant Financial, or BTG, Sanpower and Sinochem, which are interested in bidding for McDonald’s China business, their real intention is probably not to directly participate in the catering industry, but to graft their current business to achieve profits in a new expansion mode.

　　This can be seen from the caliber of Ant Financial. "Ant Financial will help Yum! China provide mobile payment services for its brands, including Alipay platform." In fact, although the online speculation of Ma Yun "finally achieved revenge for not being hired by KFC that year", in fact, Ma Yun is definitely a supporting role in this investment — — His total investment with Hu Zuliu of Chunhua Capital will only account for a few percent of Parkson China in the future. Even compared with Hu Zuliu, the $50 million invested by Ma Yun is too small, accounting for only a fraction of the total investment of $460 million.

　　In fact, it can be seen from the fact that no real catering enterprise is willing to take over the business of KFC and McDonald’s in China that these two brands are more tools for the industry, which may also indicate that their future development in China will not be too exciting. Even some people in the industry believe that China KFC and McDonald’s, which have been abandoned by their parent companies, may embark on a development path in China that is divorced from stores in other countries in the world.

　　I don’t know if it is the first move to merge into Ali. The Beijing Youth Daily reporter learned that KFC will officially enter Tmall on September 6. In the future, consumers can buy electronic coupons for KFC food in Tmall stores and then exchange them for corresponding foods in physical stores.

　　Text/reporter zhangqin

　　Financial observation

　　Kfcs are "old"?

　　Although in many countries, KFC and McDonald’s are still regarded as the representatives of American fast food industry and even the symbols of American consumer culture, in fact, in the United States, more and more people have begun to diversify their choices, especially the opportunities for the younger generation of Americans to enter KFC are decreasing.

　　In the first half of the year, the only cross-industry economic indicator of customer satisfaction in the United States, the American Customer Satisfaction Index, released the 2016 Restaurant Satisfaction Survey Report. It shows that the average satisfaction score of fast food restaurants in the United States this year is 79, but the scores of KFC and Pizza Hut under Yum! are below the average. McDonald’s ranked at the bottom of many participating fast food chain stores with a score of 69 points, and McDonald’s ranked at the bottom last year.

　　As for the poor performance of KFC and McDonald’s, some American businessmen believe that although this does not mean that the food quality of KFC and McDonald’s has declined, they are "really old" in the eyes of American consumers and can no longer be the most typical representative of American fast food culture.

　　In fact, in the China market, KFC and McDonald’s are also facing the same problem. With a new generation of young people becoming the main force of fast food consumption, McDonald’s and KFC are no longer their absolute first choice to experience foreign fast food, and a large number of other brands of fast food subdivide the China market. More crucially, no matter how the varieties cater to the taste of China population, the standard fried chicken, French fries, hamburgers and coke that KFC and McDonald’s take care of have become the global representatives of "junk food". More and more young families in China have kept their children away from such fast food restaurants, at least in first-and second-tier cities.

　　For KFC and McDonald’s in China, the aura of standardization and trustworthiness that they were most proud of in the past has also been shattered with repeated food safety incidents. No matter Sudan red or fast-growing chicken, and then to the Shanghai Fuxi incident, these foreign fast foods have not been able to stay out of it.

　　Text/reporter zhangqin

　　From 0: 00 to 24: 00 on December 10, 2022, 13 newly confirmed cases were reported in Hunan Province, including 0 imported cases and 13 local cases (8 cases in Changsha, 4 cases in Shaoyang and 1 case in Yongzhou), of which 2 cases were transferred from asymptomatic infected persons to confirmed cases (2 cases in Changsha).

　　From 0: 00 to 24: 00 on December 10, 2022, Hunan Province reported 24 new cases of asymptomatic infections, including 2 imported cases, 22 local cases (15 cases in Changsha, 3 cases in Yongzhou, 2 cases in Changde, 1 case in Hengyang and 1 case in Shaoyang), 2 cases were confirmed on the same day, 225 cases were released from isolation (1 case imported from abroad) and 3,121 cases were still under medical observation.

　　From 0: 00 on January 1, 2022 to 24: 00 on December 10, 2022, Hunan Province reported a total of 1,203 confirmed cases (78 imported cases) in novel coronavirus, 366 hospitalized cases (3 imported cases) and 837 discharged cases (75 imported cases), with 0 serious cases and 0 deaths.

Original SME SME technology story

Teenager, are you eager for strength? Want to be a hypnotist? Now all you need is a chicken, and hypnosis can be done quickly.

First, hold the chicken tightly so that its head is down and its beak is on the ground, and then draw a trace on the ground with chalk or fingers. Wait until the chicken is quiet and then let go of your hand, and you will get a new "stupefied chicken"

A "hypnotized" chicken

Of course, this is not true hypnosis, it uses the fear instinct of animals in the face of threats. Your fierce operation made it mistakenly think that a predator was close at hand, so it fell into a state of suspended animation (Thanatosis).

Hamiton Bertie Gibson, a British psychologist, mentioned in his book that the ultimate record of the longest time a chicken was hypnotized was 3 hours and 47 minutes.

In 1646, the German scholar Athanasius Kircher observed a chicken that went into suspended animation because of fear.

There are many animals that play dead in nature, and it also has a proper term called "tonic immobility".

This is a defensive strategy, which widely exists in mammals, birds, reptiles, fish and insects, and the "death method" is even more varied.

The 5-year-old girl in the CCTV program "Challenge Impossible" has "hypnotized" (scared) dogs, lizards, chickens, frogs and spiders, and was madly spit out.

It is precisely because suspended animation is so common that a number of so-called animal "hypnotists" have been made. They made a simple animal instinct magical and full of mystery.

There is a big brother who started a chicken farm, and even sold the local chicken at twice the price of the local market by the marketing method of "hypnotizing chicken". And those who buy chickens are really uneducated.

When confronted with a potential threat, two signals will immediately appear in an animal’s mind-"fight" or "flight", also called Fight-or-flight response. This is like the degree to which the brain has written, and you will choose between them, so that the body will respond quickly to better protect itself.

But in fact, in the case of "fighting" but not "escaping", our bodies can still fall into the third state-freeze.

Fight, flight and freeze displayed by Lego villains

When being touched at close range or feeling attacked, the rigidity of the prey may be triggered. But this state is not a decision made after careful consideration, but an involuntary defense mechanism.

They are really stiff and unable to move as if they had been acupoints. However, his brain is still spinning rapidly, and he is also alert to the changes in the surrounding environment.

On the surface, this rabbit enjoys the shower, but in fact, it has entered a state of suspended animation because of fear. Rabbits are prone to stress reactions and blind bathing is not recommended.

In fact, in the face of great pressure and threats, human beings will also have similar tonic static reactions. Have you ever tried, because you are too nervous, standing on the podium with your head blank and you can’t say a word?

In addition, when human beings are infringed, they often have temporary paralysis. Some researchers have talked with 300 women who have been sexually assaulted and found that 70% of them experienced obvious rigidity and stillness when they were attacked. They will be paralyzed, unable to scream, unable to resist, and their bodies will be completely out of control. Similarly, soldiers who have been on the battlefield have also had similar experiences.

It’s just that there are many mysteries about animal suspended animation. Because the matter of animals pretending to be dead is quite strange and full of doubts.

An animal faking its death is like taking its own life as a gamble. The success or failure of this gamble depends entirely on the foraging mode of hunters.

Fake dead frog

First of all, it is difficult to know whether the hunter will lose interest in the dead individual by pretending to be dead. If suspended animation can’t make hunters lose interest, then the poor guy who wants to get away with it by suspended animation will miss the best chance to escape. On the contrary, it makes the hunting work easier for hunters, and if they are not careful, they will directly change from "suspended animation" to "real death".

Moreover, the state of suspended animation can not reduce the sensory ability of predators to locate or identify prey, and it can not enhance the resistance of prey when attacked. Many times, this kind of rigidity and stillness will remain for a while, and the risk of being eaten seems to be even greater.

Fake dead bird

However, judging from the results of evolution, the strategy of feigning death is still useful with a high probability, and the overall advantages outweigh the disadvantages. If some predators delay eating, are not interested in dead things, and even find it difficult to distinguish still things, then the prey may escape.

In fact, obedience can really hurt yourself less. The state of rigidity and stillness can inhibit the further attack of predators and reduce the action of hunters to subdue their prey.

For another example, many top hunters will be more interested in the prey that is fleeing around, such as your cat, and the favorite is the cat-teasing stick full of soul. If the cat comes after a group of mice, and if all the other mice are running away, then the little mouse who is scared and unable to move is more likely to survive.

Similarly, most cases of feigning death belong to the "last desperate attempt", and it is an effective strategy to wait for hunters to relax their vigilance and find opportunities to escape. And fake death. Maybe it can really make some animals get to the end.

In nature, the best acting is the North American opossum (Didelphis Virginia), which deserves an Oscar in the animal kingdom.

It’s really not dead.

The North American opossum is the only marsupial living in North America. On the American continent about 70 million years ago, marsupial companions of opossums survived.

Only later, due to the rise of carnivores and other reasons, these marsupials with little resistance became extinct and went to the end. Only the opossum shoulders the fate of the whole marsupial, and survives tenaciously on the American continent, dealing with top hunters such as red fox, wolf, jaguar and short-tailed cat.

But it is in this case that the number of opossums in North America is still increasing. Among them, knowing how to play dead is a great knowledge and advantage for their survival.

The possum playing dead in Ice Age

Although the population of opossum in North America is huge, they are properly located at the "low end of the food chain", and almost any animal larger than it is a natural enemy. Therefore, opossums can only lie in the daytime and go out at night, and live by preying on insects, snails, birds, and occasionally eat some plants. In addition, the North American opossum moving on the ground without the shelter of trees is also clumsy and has poor defense ability.

When chased by the enemy to the end of the road, they will fall to the ground with a thud and enter a state of suspended animation-eyes closed, mouth slightly open, uvula spit out, belly swelled, tail drooping and winding in a circle, motionless.

When the dog comes, he can only pretend to be a dead opossum.

In order to be more realistic, the North American opossum will tremble slightly when it falls down, and its breathing and heart rate will slow down and its body temperature will drop while shivering. In addition, the glands near their anus will secrete a foul yellow-green mucus, which tastes like a highly corrupt corpse. If I don’t know, I really think it has been dead for three days and nights, and the body stinks. And this can often deter hunters and make it difficult to swallow.

It is precisely because of the grandiose acting skills of the North American opossum that people have specially invented a word "play possum" to describe the behavior of some people who pretend to be deaf and deaf.

Playing dead pig nose snake

Similar to the possum’s way of playing dead, there is also a pig-nosed snake. When encountering a hunter, the pig-nosed snake will bluff first, spread its neck ribs and make a horrible hiss, just like being possessed by a cobra.

But when bluffing doesn’t work, they will decisively enter the suspended animation mode, with their bellies turned up, their mouths opened to spit out the letter, and even oozing blood drops. The pig-nosed snake, like the opossum, also carries its own chemical weapons, which will give off an extremely unpleasant smell and very dissuade it.

Therefore, animals’ suspended animation is not simply lying on the ground, but they will also make themselves more difficult to swallow through various strategies.

What is even more surprising is that some animals in nature have learned to use the "rigidity and stillness" of other animals to hunt.

Whether in the wild, in captivity or in the laboratory, humans have long discovered that sharks, the top hunters, can also fake their deaths.

Turning the shark over and stimulating the skin around its nose may trigger the shark’s suspended animation for up to 15 minutes. Using shark’s suspended animation can also make researchers reduce the shark’s struggle and reduce the probability of injury to both sides when subduing sharks.

However, some people think that this rigidity and stillness of sharks is not due to fear, but related to reproduction. Studies have shown that after obtaining the mating right of the female, the male will also turn over the female body to cause rigidity and stillness, thus making the whole mating process smoother and easier.

But in any case, killer whales with IQ of off the charts seem to have seen through everything, and have learned to kill sharks by faking their deaths.

When encountering a shark, killer whales don’t rush to fight, but rush over and knock it over, biting the shark with their mouths so that it can enter a state of rigidity and stillness.

In 1997, someone photographed this precious picture of killer whales "outwitting" great white sharks off the coast of California, USA. Sharks in this state easily become the lunch of killer whales. Another example of killer whales "hypnotizing" their prey took place in New Zealand, and the victim was a stingray.

Fight scene in 1997

It can be seen that playing dead is really not omnipotent, and the "final interpretation right" is still in the hands of hunters. Finally, by the way, it is really useless to "pretend to be dead" when you meet a bear in the wild. If you meet a bear who has been hungry or sick, pretending to be dead is equivalent to sending a lunch box directly.

Original title: How useful is "Animals Playing Dead"? They will die for you in minutes.

Read the original text

In order to facilitate taxpayers and grass-roots tax authorities to check the answers to relevant policies, the State Administration of Taxation has comprehensively sorted out and confirmed the questions and answers issued by the State Administration of Taxation from January 2019 to July 2024, and compiled and formed a series of tax and fee support policies since 2019 covering 294 current effective answers in 34 topics in 8 categories.Today, I understand the relevant questions and answers about the VAT reduction and exemption policy for small-scale taxpayers.

[Question 1] I am a small decoration company, and I am a small-scale VAT taxpayer who declares on a monthly basis, so I can apply the differential taxation policy for subcontracting of construction services. Excuse me, is the monthly sales of small-scale taxpayers exempted from VAT judged before or after the difference?

A:Judging by the sales after the difference. The Announcement of State Taxation Administration of The People’s Republic of China on the Collection and Management of VAT Reduction and Exemption Policies for Small-scale Taxpayers (State Taxation Administration of The People’s Republic of China Announcement No.1, 2023) stipulates that small-scale taxpayers who apply the VAT differential taxation policy can determine whether the above-mentioned VAT exemption policy can be implemented based on the sales after the difference. Therefore, if the construction services provided by your company can be deducted by the difference according to the regulations, whether the above-mentioned small-scale taxpayers are exempted from value-added tax policy can be determined by the sales after the difference.

[Question 2] Our company is a small-scale VAT taxpayer who declares monthly. On January 6, 2023, we transferred a store. After excluding the sales of the transferred store, it is estimated that the sales in January will be less than 100,000 yuan, and all of them will be invoiced. Can our company enjoy the VAT exemption policy? What should we pay attention to when declaring?

A:Article 1 of State Taxation Administration of The People’s Republic of China’s Announcement on the Collection and Management of Small-scale VAT Taxpayers’ Exemption and Exemption Policies (No.1 in 2023) stipulates that if small-scale taxpayers engage in VAT taxable sales, and their total monthly sales exceed 100,000 yuan, but after deducting the sales of real estate that occurred in this period, they do not exceed 100,000 yuan, their sales of goods, services and intangible assets will be exempted from VAT. When your company handles the VAT tax return for the January tax period, you should accurately enter the data of "Sales of Real Estate in Current Period" in the reporting interface of VAT and Additional Taxes (for small-scale taxpayers), and the system will automatically calculate the current sales after deducting the sales of real estate. If the sales after deduction does not exceed 100,000 yuan, you can enjoy the VAT exemption policy. When handling the tax declaration, the deducted sales should be filled in the relevant column of "VAT and Additional Taxes and Fees Declaration Form (applicable to small-scale taxpayers)".

[Question 3] I am a small-scale VAT taxpayer who declares on a monthly basis. In August 2023, I issued an ordinary VAT invoice with a 3% collection rate for my customers. If the actual monthly sales do not exceed 100,000 yuan, can I enjoy the preferential tax-free policy?

A:Article 1 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT. If your monthly sales do not exceed 100,000 yuan, you can directly declare tax exemption when you declare tax, and enjoy the policy of exemption from value-added tax.

[Question 4] Our company is a small-scale VAT taxpayer who declares monthly. In September 2023, it is estimated that the income from selling goods will be 200,000 yuan. What tax reduction and exemption policy can we enjoy and how to issue VAT invoices?

A:Article 2 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers shall apply taxable sales income at a rate of 3%, and the VAT shall be levied at a reduced rate of 1%. Article 5 of the Announcement of State Taxation Administration of The People’s Republic of China on the Collection and Management of Small-scale VAT Taxpayers’ Reduction and Exemption of VAT and Other Policies (No.1 in 2023) stipulates that if small-scale taxpayers obtain taxable sales income and apply the policy of collecting VAT at a reduced rate of 1%, they should issue VAT invoices at a rate of 1%. Therefore, your income from selling goods in September was 200,000 yuan, and you can apply the policy of collecting VAT at a reduced rate of 1%, and issue special VAT invoices or ordinary VAT invoices at a rate of 1%.

[Question 5] I am a catering company. I am a small-scale taxpayer who declares value-added tax on a monthly basis. On August 25th, 2023, I issued an ordinary VAT invoice with a rate of 3% of 20,000 yuan for my customers. The actual monthly sales in August was 150,000 yuan, all of which were sales revenue at 3% levy rate. Our customers were individuals and could not recover the invoices already issued. Can our company still enjoy the policy of 3% levy rate sales revenue minus 1% levy rate for VAT?

A:Article 2 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers shall apply taxable sales income at a rate of 3%, and the VAT shall be levied at a reduced rate of 1%. Your sales income of 3% tax rate is 150,000 yuan, you can directly declare tax reduction when you declare tax payment, and you can enjoy the policy of 3% tax rate sales income minus 1% tax rate. In order to reduce your tax burden, there is no need to void or change the ordinary VAT invoice with 3% levy rate. However, it should be noted that, according to the Measures for the Administration of Invoices in People’s Republic of China (PRC) and other relevant regulations, taxpayers should issue invoices truthfully. Article 5 of the Announcement of State Taxation Administration of The People’s Republic of China on the Collection and Management of Small-scale VAT Taxpayers’ Reduction and Exemption of VAT and Other Policies (No.1 in 2023) stipulates that if small-scale taxpayers obtain taxable sales income and apply the policy of collecting VAT at a reduced rate of 1%, they should issue VAT invoices at a rate of 1%. Therefore, in the future, when you enjoy the policy of 3% levy rate for sales revenue minus 1% levy rate for VAT, if you need to issue an ordinary VAT invoice, you should issue it at 1% levy rate.

[Question 6] Our company is a small-scale VAT taxpayer who retails motorcycles. In August 2023, the sales volume was 90,000 yuan. When invoicing customers, it was impossible to confirm whether the sales volume this month would exceed 100,000 yuan, and a unified invoice for motor vehicle sales with a 1% levy rate was issued. Can I still enjoy the tax exemption policy for monthly sales below 100,000 yuan? My individual customers are general VAT taxpayers, can I deduct the input tax?

A:Article 1 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT. If your monthly sales do not exceed 100,000 yuan, you can directly declare tax exemption when you declare tax payment, and enjoy the policy of exemption from value-added tax. If your customer is a general taxpayer, you can deduct the corresponding input tax on the basis of the unified invoice for motor vehicle sales with 1% levy rate.

[Question 7] Our company is a small-scale VAT taxpayer who retails motorcycles, with a monthly sales of about 100,000 yuan. When invoicing customers in the middle of the month, it is impossible to confirm whether I can enjoy the tax exemption policy with a monthly sales of less than 100,000 yuan this month. How can I issue a unified invoice for motor vehicle sales if I want to enjoy the preferential policies of small-scale taxpayers?

A:Announcement of the Ministry of Finance and the State Administration of Taxation on the Policy of Reducing and Exempting VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT. Small-scale taxpayers of value-added tax are subject to taxable sales income at a rate of 3%, and value-added tax is levied at a reduced rate of 1%. When you invoice in the middle of the month, you don’t know whether the sales will exceed 100,000 yuan and whether you can enjoy the tax exemption policy. You should first issue a unified invoice for motor vehicle sales at the rate of 1%. When declaring tax, if the monthly sales amount does not exceed 100,000 yuan, you can declare tax exemption when declaring tax. If the monthly sales amount exceeds 100,000 yuan, you can declare and pay VAT at a reduced rate of 1%.

[Question 8] I am a small-scale taxpayer engaged in motorcycle sales, and my monthly sales amount is less than 100,000 yuan. Can I still issue a special tax-free VAT invoice?

A:Article 1 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT. Small-scale taxpayers selling motor vehicles can enjoy the tax exemption policy according to the above provisions, and issue special VAT invoices with the words "motor vehicles" in the upper left corner as "tax exemption".

[Question 9] I am a small-scale VAT taxpayer who declares monthly, and my monthly sales amount is about 100,000 yuan, but I can’t confirm whether my total income will exceed 100,000 yuan when I invoice my customers. How can I invoice if I want to enjoy the preferential policies for small-scale taxpayers?

A:Article 1 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT. Small-scale taxpayers of value-added tax are subject to taxable sales income at a rate of 3%, and value-added tax is levied at a reduced rate of 1%. If you are not sure whether the sales in the current month will exceed 100,000 yuan, and the taxable sales income with 3% levy rate applies, you should first issue a general VAT invoice at 1% levy rate. When declaring tax, if the monthly sales amount does not exceed 100,000 yuan, you can declare tax exemption when declaring tax. If the monthly sales amount exceeds 100,000 yuan, you can declare and pay VAT at a reduced rate of 1%.

[Question 10] I am a small-scale VAT taxpayer who declares on a monthly basis. In May 2023, I issued an ordinary VAT invoice at a rate of 3% according to my custom. If the actual monthly sales do not exceed 100,000 yuan, can I enjoy the preferential tax-free policy?

A:The Announcement of the Ministry of Finance and the State Administration of Taxation on the Policy of Reducing and Exempting VAT for Small-scale Taxpayers (Announcement No.19 of the Ministry of Finance and the State Administration of Taxation in 2023) stipulates that before December 31, 2027, small-scale taxpayers with monthly sales of less than 100,000 yuan (inclusive) will be exempted from VAT. If your monthly sales do not exceed 100,000 yuan, you can directly declare tax exemption when you declare tax, and enjoy the policy of exemption from value-added tax.

[Question 11] Our company is a small-scale VAT taxpayer who declares on a monthly basis. In January 2023, the sales amount of RMB 150,000 which is subject to 3% levy rate was incurred, and all of them were invoiced on January 4, of which RMB 100,000 was issued with tax-free invoice and RMB 50,000 with 3% levy rate. According to the regulations, the policy of 3% minus 1% levy rate can be applied. How should I apply for the VAT tax declaration of January tax?

A:Article 7 of the Announcement of State Taxation Administration of The People’s Republic of China on the Collection and Management of Small-scale VAT Taxpayers (No.1, 2023) stipulates that taxpayers are subject to VAT at a reduced rate of 1% in accordance with the Announcement of the Ministry of Finance and the State Administration of Taxation on Defining the Policies of Small-scale VAT Taxpayers’ Reduction and Exemption (No.1, 2023). The corresponding sales amount shall be filled in the corresponding column of VAT and Additional Taxes Declaration Form (for small-scale taxpayers) and VAT-free sales amount (3% collection rate), and the corresponding reduced VAT tax amount shall be calculated as 2% of the sales amount and filled in the corresponding column of VAT tax reduction items in VAT and Additional Taxes Declaration Form (for small-scale taxpayers), Taxable Amount Reduction in Current Period and Detailed Statement of VAT Reduction and Exemption. Your company applies the policy of collecting VAT at a reduced rate of 1%. Before the publication of the above policy documents, the taxable sales of the tax-free invoices and the ordinary VAT invoices with a rate of 3% shall be filled in according to the above requirements.

[Question 12] I am a small company that wholesales goods, and I belong to a small-scale VAT taxpayer who declares monthly. In April, our company earned 500,000 yuan from selling real estate (excluding VAT, the same below) and 80,000 yuan from selling goods. Excuse me, can our company enjoy the VAT exemption policy for small-scale taxpayers with monthly sales below 100,000 yuan?

A:The Announcement of State Taxation Administration of The People’s Republic of China on the Collection and Management of Small-scale VAT Taxpayers (State Taxation Administration of The People’s Republic of China Announcement No.1, 2023) stipulates that small-scale VAT taxpayers (hereinafter referred to as small-scale taxpayers) are exempt from VAT if their total monthly sales do not exceed 100,000 yuan (if one quarter is a tax period, the quarterly sales do not exceed 300,000 yuan, the same below). Small-scale taxpayers engaged in taxable sales of value-added tax, with total monthly sales exceeding 100,000 yuan, but not exceeding 100,000 yuan after deducting the sales of real estate in the current period, shall be exempted from value-added tax on the sales of goods, services and intangible assets. Your company’s total monthly sales exceed 100,000 yuan, but it does not exceed 100,000 yuan after deducting the sales of real estate in this period. Therefore, according to the regulations, the sales obtained by your company from selling goods can enjoy the exemption of value-added tax policy for small-scale taxpayers with monthly sales below 100,000 yuan. Income from the sale of real estate shall be subject to value-added tax according to regulations.

Family in the series, can be said to be the glory of the king. It has subversive technologies leading the world, such as Yunqi, Yifangfang, Super Hybrid DM-i and E Platform 3.0, etc. It is full of confidence. In 2024, it was first proposed that "electricity is lower than oil", which opened the tide of price reduction for major car companies and triggered the shopping of major car companies to subvert the joint venture fuel brand.

Among many cars, the 2024 DM-i Glory Edition is more suitable for running.

The performance of Handong Power is excellent. The DM-p version of the system has a comprehensive maximum power of 426kW and 822N·m, and it takes only 3.7 seconds to accelerate at 000 km, and it comes standard with Yunqi -C intelligent body control system. The power output is comparable to that of a 2.0T engine.

Han EV Glory Edition also adds a "Eye of God" intelligent driving version. The new car is equipped with 5, 12 ultrasonic radars and 11 cameras, which supports NOA navigation, automatic overtaking, lane change, ramp up and down and other functions, and also supports AVP parking service function. Simply put, after the user gets off the bus, the vehicle can find its own parking space and can automatically drive out to find the user at any time.

Support full scene digital keys (NFC car keys, digital keys)

During the outing, it is a small VTOL mobile power station with a maximum discharge power of 6kw.

　　This report is compiled in accordance with the requirements of the Regulations of People’s Republic of China (PRC) Municipality on the Openness of Government Information and the Regulations of Beijing Municipality on the Openness of Government Information, and on the basis of summarizing the work of government information disclosure in Beijing Quality and Technical Supervision System in 2017.

　　The full text includes the main work of government information and government affairs disclosure in this system in 2017, information disclosure data (such as active disclosure, response interpretation, disclosure upon application, administrative reconsideration, administrative litigation, reporting and other related data), existing shortcomings and improvement measures.

　　The statistical period of the data listed in this report is from January 1, 2017 to December 31, 2017. The electronic version of this report can be downloaded from the website of Beijing Municipal Bureau of Quality and Technical Supervision (http://scjgj.beijing.gov.cn/). If you have any questions about this report, please contact the Office of Beijing Bureau of Quality and Technical Supervision (Address: No.3 Yuhui South Road, Chaoyang District, Beijing; Postal code: 100029; Tel: 57520035; E-mail: xxgk@bjtsb.gov.cn)

　　I. Main Work in 2017

　　(A) improve the system and mechanism, and lay a solid foundation for work.

　　The main documents of government affairs publicity, such as Detailed Rules for the Implementation of Government Affairs Publicity of Beijing Bureau of Quality and Technical Supervision, Key Points of Government Affairs Publicity of Beijing Bureau of Quality and Technical Supervision in 2017, and Catalogue and Standards of Government Affairs Publicity in Key Areas of Beijing Bureau of Quality and Technical Supervision, were issued and made public, which further clarified the responsibilities and division of work of all units and departments, and made specific definitions and requirements on the subject, content, time limit and method of publicity.

　　Promote the openness of major administrative decisions. For major administrative decision-making matters such as important reform plans and important policies and measures involving the vital interests of the masses in the field of quality supervision, the draft decision, decision-making basis and public opinion collection and adoption shall be made public to the public before the decision; After the decision-making, information such as implementation steps, work measures, division of responsibilities, work progress, achievements, and supervision methods will be disclosed; For major administrative decision-making matters of high social concern and great controversy, we will actively promote the disclosure of expert argumentation opinions, risk assessment and legality review. Actively invite NPC deputies, CPPCC members, experts and scholars, representatives of the masses, and news media to attend the executive meeting and the secretary’s office meeting as nonvoting delegates. Opinions on business work were collected for 4 times and opinions on standards revision were collected for 138 times. The Plan for Upgrading and Quality Improvement of Consumer Goods Standards in Beijing (2016-2020), Interim Measures for Follow-up Supervision and Management of Enterprises with Licensed Industrial Products in Beijing, and Limits of Volatile Organic Compounds in Architectural Coatings and Adhesives were highlighted, and one NPC deputy was invited to attend the director’s office meeting to study the formulation and release of local standards.

　　Improve the open leadership system and working mechanism of government affairs. The leading group for the openness of government affairs of the Bureau of Adjustment shall be headed by a member of the party group and deputy director of the Bureau. The work of making government affairs public is included in the division of work of the deputy director of the competent office of the Municipal Bureau, and it is made public on the Internet. The work of making government affairs public has been put on the important agenda, with the main leaders personally grasping it and the leaders in charge specifically grasping it. Establish a coordination mechanism for research, supervision and supervision of government affairs. Since the beginning of this year, the director’s office has reviewed the main points and implementation rules of government affairs disclosure twice, the leaders in charge of the office have listened to the report on government affairs disclosure and studied and promoted the work of government affairs disclosure four times, and held coordination meetings on government affairs disclosure twice.

　　Efforts will be made to promote the open assessment, evaluation and accountability of government affairs. The Detailed Rules for the Evaluation of Government Affairs Openness and Information Content Construction of Government Websites of Beijing Bureau of Quality and Technical Supervision was formulated, and the government affairs openness such as information disclosure, policy interpretation, response to concerns and public participation was incorporated into the performance appraisal system. In view of the problems pointed out by the third-party evaluation institutions and the instructions of the leaders of the municipal government, the "Rectification Plan for the Problems Existing in the Third-party Evaluation of Government Information and Government Affairs Openness in 2016" was issued by the Beijing Municipal Bureau of Quality and Technical Supervision, which was deployed in the form of video conference. On the basis of self-examination, self-evaluation and self-correction, it was inspected, urged and rectified.

　　Standardize open work according to application. Clarify the requirements, methods, accepting institutions, replies, processes, etc. of disclosure according to the application. The application channels are expanded to face-to-face application, e-mail application, web application and letter and fax application. It is stipulated that the reply documents should be as follows: reply to the application, explain the legal basis and reasons, and inform the relief channels. The document format elements are complete. The reply content is consistent with the application content. Answer documents to avoid common sense mistakes.

　　Do a good job in public education and training of government affairs. The openness of government affairs will be included in the initial training of civil servants and the training of cadres. Since the beginning of this year, the Bureau has systematically organized 26 trainings on government information and government affairs openness with 425 person-times.

　　By improving the system and mechanism, it has laid a guarantee foundation for realizing the "openness and openness" of government information and government affairs.

　　(2) Promote the openness of government affairs in key areas.

　　Promote the disclosure of financial budget and final accounts information. According to the principle of "unified steps, unified format and unified time" of the Municipal Finance Bureau, the 2017 departmental budget and the 2016 departmental final accounts were disclosed. The contents of the 2017 departmental budget disclosure include: 2017 departmental revenue and expenditure budget summary table, financial allocation expenditure budget table, financial allocation basic expenditure economic classification budget table, project expenditure budget table, "three public funds" financial allocation budget table, project expenditure performance target declaration form, etc.; An explanation of the overall situation of budget revenue and expenditure, the main situation of project expenditure, the budget of "three public funds", the government procurement budget, the operating expenses of organs, the performance target of project expenditure, and the key administrative fees. The public contents of the final accounts of departments in 2016 include: the final accounts of revenue and expenditure in 2016, the final accounts of income and expenditure, the final accounts of revenue and expenditure of financial allocations, the final accounts of financial allocations of general public budgets, the final accounts of economic classification of basic expenditures of financial allocations, and the final accounts of financial allocations of "three public" funds, government procurement and final accounts of departments, other important matters, and explanations of departmental performance evaluation.

　　Promote the disclosure of various lists of decentralization and decentralization. According to the laws and regulations, we will make a dynamic adjustment of the power list, and disclose the name, number, basis content, implementation subject, flow chart and supervision telephone number of all administrative powers to the public on the portal website, and take the initiative to accept social supervision. According to the changes of the power list, the responsibility list was dynamically adjusted. At the same time, according to the requirements of the legislative affairs office of the municipal government, the cleaning of normative documents was completed, and 49 normative documents and texts were made public on the portal website.

　　Promote the openness and online approval of government services. Complete the catalogue of government services. There are currently 24 effective public service items in Beijing Bureau of Quality and Technical Supervision. According to the requirements of a service-oriented government, it is proposed to build an intelligent online examination and approval service system with the leading level of national quality supervision, and the overall plan of Beijing Bureau of Quality and Technical Supervision to promote online examination and approval of public service matters is formulated, which clarifies the overall requirements, construction objectives, basic principles, main functions, service mode, organization and leadership of the system construction. Completed 7 pilot projects for online handling of public service matters; Combined with the pilot reform of the production license issuing mode of industrial products, the production license shall be handled according to the "first certification and then verification" mode. We continued to promote the construction of an online government service platform, started the upgrading and transformation of the administrative licensing business management system, realized the trial operation of the "industrial product production license approval system", and ensured the smooth implementation of the simplified approval procedures for industrial product production licenses.

　　Promote the disclosure of enterprise credit information. Continue to promote the interconnection, exchange and sharing of quality credit information and the city’s social credit information system, and promote the disclosure of enterprise credit information. Focusing on the information of administrative license and administrative punishment, taking the organization code as the real-name registration system identification information of the enterprise, collecting the basic information of the enterprise, administrative license information and administrative punishment information, etc., and providing the public with the credit information inquiry service of the market subject through "Beijing Enterprise Credit Information Network" and "Credit Beijing Network".

　　Promote the disclosure of regulatory and law enforcement information. Conscientiously implement the requirements of administrative punishment information disclosure. Since the beginning of this year, 2934 pieces of administrative punishment information have been made public. Continue to do a good job in the information disclosure of cases of manufacturing and selling counterfeit and shoddy goods and infringing intellectual property rights. As of December 31, 2017, a total of 112 "doubles" cases were made public. Daily law enforcement inspection items, except that it is not suitable to adopt the "double random" sampling method, are all carried out by the "double random" sampling method. At the same time, the list of random spot checks, the basis, subject, content and method of spot checks were made public on the portal website of the Municipal Bureau, and the results of spot checks and investigation were made public on the portal websites of the two levels in the urban area, with a total of 11,656 inspection results made public.

　　Promote the disclosure of information on consumption upgrading and product quality improvement. The Office of Beijing Bureau of Quality and Technical Supervision issued the Notice on Printing and Distributing the Supervision and Spot Check Plan of Product Quality in 2017, the Notice of Beijing Bureau of Quality and Technical Supervision on Printing and Distributing the Risk Monitoring and Supervision and Spot Check Plan of Industrial Products in 2017, and the Notice of Beijing Bureau of Quality and Technical Supervision on Issuing the Capability Verification Plan of Inspection and Testing Institutions in Beijing in 2017, etc., released the supervision and spot check plan of product quality in 2017 to the public, and dealt with the unqualified products and production enterprises found in the inspection and spot check according to law. At the same time, the product quality supervision columns of "inspection and spot check plan", "inspection and spot check results", "defective product recall" and "product early warning information" have been specially opened on the portal website to facilitate the public to know and inquire. Since the beginning of this year, 9 issues of product quality supervision and spot check announcements have been issued; Forty-nine issues of enterprise defective product recall information were issued, and 27 enterprises and product information suspected of having product defects but unable to get in touch through various means, or refused to cooperate with defect investigation for various reasons, so that the recall of defective products could not be carried out normally, issued a consumer warning notice to the society, reminding consumers and users to pay attention to product information when purchasing and using products to prevent possible harm caused by product defects.

　　Promote the disclosure of important livelihood information of the municipal government. In the form of "Beijing Municipal Bureau of Quality and Technical Supervision undertakes the completion of the key tasks of the municipal government’s practical projects and work reports in 2016" and "Beijing Municipal Bureau of Quality and Technical Supervision’s implementation of major decisions of the municipal government in the first half of 2017", the progress and results of the municipal government’s important livelihood practical projects are disclosed on the government website of our bureau.

　　(3) Strengthen interpretation and response and optimize platform construction.

　　Drafted the "Implementation Opinions of Beijing Bureau of Quality and Technical Supervision on Establishing and Improving the Mechanism of Information Release and Policy Interpretation", and organized the media to do a good job in news reporting and public opinion guidance on major policy interpretation. In 2017, the Bureau held 12 press conferences, media symposiums and other media activities, and invited mainstream media to report and interpret the Bureau’s major initiatives and work related to people’s livelihood. Various media participated in the reporting and interpretation for more than 20 times, and social media reported on Beijing’s quality supervision-related work for more than 260 times. The system visited the window of the capital and Qianlong. com for 7 times, and explained the work measures and effects of special equipment safety supervision, administrative service standardization and e-commerce product quality supervision. In view of the completion of the key tasks of the municipal government undertaken by our bureau in 2017, we published a special interpretation article in China Quality News for in-depth interpretation.

　　The Measures for Public Opinion Management of Beijing Bureau of Quality and Technical Supervision and the Work Plan for Public Opinion Monitoring of Beijing Quality Supervision System (Draft) were issued, which further improved and improved the collection, judgment, disposal and response mechanism of government public opinion in Beijing quality supervision system. For public opinion information involving relevant units and departments, the relevant units and departments shall negotiate and handle it in accordance with the Measures and the Plan. Up to now, two special reports on public opinion have been published, namely, Recent Public Opinion Analysis Report of Beijing Quality Supervision System and Public Opinion Analysis Report of Beijing Quality Month. Respond to and handle 3 pieces of quality supervision grievances reported in the "Government and Citizens" edition of Beijing Daily, and feed back the results to Beijing Daily in time.

　　Further strengthen the construction and management of government websites. Through technical and manual means, daily monitoring is carried out on the government websites of the Municipal Bureau and 17 district bureaus and sub-bureaus, and problems are reported in time. The Weibo Operation Plan of "Beijing Quality Supervision" was drawn up, which clarified the specific ways and means for Beijing Quality Supervision to answer the daily consultation of Weibo netizens and interact with the public, and initially constructed and formed a platform with portal websites as the main body, supplemented by new media such as Weibo, WeChat and Today Headlines.

　　By the end of 2017, 11,612 pieces of various government information were published through the bureau system government website group, and the website opened a column of "Openness of Government Affairs in Key Areas", which fully disclosed institutional information, power list, responsibility list, list of intermediary services, "double publicity" of permission and punishment, "double randomness" of administrative law enforcement inspection, budget and final accounts, government procurement, bidding, product quality supervision and "doubles" administrative punishment. Weibo, the Beijing Municipal Bureau of Quality Supervision, has further increased its efforts to publish all kinds of convenient service information, from 3 to 5 articles per working day, with a total of nearly 800,000 fans on Sina, People and Tencent, and a total of 11,000 articles of various Weibo have been published. Major authoritative information and work trends of Beijing quality supervision, such as "Publicity of the Second Beijing Municipal People’s Government Quality Management Award", "Administrative Law Enforcement Bulletin" and "Product Quality Risk", were released in time by Sina Weibo. Sina Weibo, the main position, interacts with netizens more than 100 times a month in the form of comments and private messages, and basically replies to inquiries and complaints. At the same time, through the government affairs Weibo, the Weibo of all kinds of opinions collection and important announcements published on the website of this bureau are published from time to time, and the original link of the website is attached as needed, which is convenient for Weibo netizens to check and participate.

　　The comprehensive service column of "Quality Supervision and Convenience Map" was launched, providing map inquiry services for quality supervision departments, service halls, measurement and testing institutions and special equipment inspection institutions.

　　Second, information disclosure data

　　(a) take the initiative to open the work.

　　In 2017, the bureau system actively disclosed 11,612 pieces of government information. 2 normative documents were issued and 2 normative documents were voluntarily disclosed.

　　Take the initiative to disclose 2204 government information in key areas. Among them: 14 pieces of information about public budget and final accounts, "three public funds" and administrative funds; Take the initiative to disclose food safety standards, food production and business license, special inspection and rectification and other information 4; Publicize 3 pieces of information such as government measures, disposal progress, risk early warning and preventive measures for production safety accidents; 4 items, prices, basis, implementation time and scope of government-guided prices, government pricing and adjustment of charging standards; Publicize 28 warning information and good information in the enterprise credit information system of this Municipality; Actively disclose 1 piece of information such as the audit results of government department budget implementation; 2,136 pieces of information on the supervision and management of public enterprises and institutions closely related to the interests of the people by public administrative organs.

　　9391 pieces of government information were made public through government websites, 1548 pieces of government information were made public through government affairs Weibo, 643 pieces of government information were made public through government affairs WeChat, and 30 pieces of government information were made public by other means.

　　(2) Responding to the interpretation.

　　Respond to public concerns about hot spots or major public opinions 67 times; Attend or hold 12 press conferences, 1 press conference for principal responsible comrades, 10 online interviews on government websites, and 4 online interviews for principal responsible comrades on government websites; 262 policy interpretation manuscripts were published, Weibo WeChat responded to the incident 108 times, and responded to the incident 80 times in other ways.

　　(three) according to the application of public work.

　　In 2017, our bureau received 107 pieces of government information disclosed by applicants according to their applications. Among them, 9 applications were made in person, 39 online applications and 59 letter applications.

　　Except for 8 cases being processed within the statutory time limit and 1 case being postponed, 98 cases were settled on time, and 17 cases were applied for New Year’s Eve at the end of 2016.

　　Of the 99 applications completed in 2017, 11 were "voluntarily disclosed"; 39 "agreed to be open"; 5 pieces of "agreeing to partial disclosure"; 21 cases of "disapproval of disclosure", including 1 case of "involving commercial secrets" and 17 cases of "not government information referred to in the Regulations"; 3 pieces of "other circumstances stipulated by laws and regulations"; 2 "not open to the public by this administrative organ"; 20 pieces of "application information does not exist"; 1 piece of "Inform that it will be handled through other channels".

　　Charge 0.00 yuan according to the application disclosure fee.

　　(four) administrative reconsideration, litigation and reporting.

　　One administrative reconsideration for the disclosure of government information belongs to other circumstances; No administrative proceedings, no complaints.

　　(5) Institution building and security training.

　　There are 18 specialized agencies for government information disclosure, and 24 access points for government information disclosure are set up; There are 68 staff engaged in government information disclosure, 4 full-time staff (excluding the number of staff in government gazette and government website) and 64 part-time staff. The special fund for government information disclosure is 0.00 yuan (excluding funds for editing and management of government gazette and construction and maintenance of government website).

　　Held 37 meetings or special meetings on government information disclosure, held 26 training courses and received 425 trainees.

　　Three, the main problems and improvement measures

　　(A) the main problems

　　First, promoting the open system of government meetings is not frequent enough, the invitation is not wide enough, and the number of people is not large.

　　Second, the channels for consultation need to be expanded, and the feedback is not timely and standardized.

　　Third, the form of policy interpretation is relatively simple, and the content is not rich and vivid enough.

　　Fourth, responding to social concerns needs to be strengthened, and the frequency of interaction with netizens needs to be further improved.

　　(II) Improvement measures in 2018

　　First, comprehensively promote the implementation of the Detailed Rules for the Implementation of Government Affairs Openness of Beijing Bureau of Quality and Technical Supervision and the Catalogue and Standards for Government Affairs Openness in Key Areas of Beijing Bureau of Quality and Technical Supervision, and strengthen dynamic supervision and management.

　　The second is to introduce measures for making major administrative decisions public, interpreting policies and responding to public opinions, collect opinions on important documents, key work arrangements and major tasks in a timely manner, pre-disclose decisions and make the implementation results public, and carry out various forms and rich contents of policy propaganda and interpretation through different channels and ways.

　　The third is to promote the refinement and implementation of the open system of government meetings, and improve the participation of experts, scholars, deputies to the National People’s Congress, CPPCC members and the public.

　　Fourth, through the "online learning for cadres" curriculum system and various ways and means such as training by meeting instead of training, we will do a good job in training government information and government affairs disclosure, and constantly improve the ability and level of engaging in government information and government affairs disclosure at all levels.

　　Fifth, continue to do a good job in standardizing the content format of public reply according to the application.

Beijing Municipal Bureau of Quality and Technical Supervision

March 2018

Statistical table of government information disclosure of Beijing Municipal Bureau of Quality and Technical Supervision

(2017)

On December 20th, some netizens shared their meeting with Mr. and Mrs. Song Joong Ki and their children in Rome. If I remember correctly, it should be the first time that Mr. and Mrs. Song Joong Ki and their children stood in the same place. The framework of marriage. This father has attracted the attention of many netizens. As all the netizens who follow the Song Joong Ki couple know, Rome is Katie’s hometown. Katie gave birth to a son in Rome and lived with him after birth. Now that the work is over, Song Joong Ki is reunited with his wife and children and moved by the happy scenes of three families on the screen.

According to the photos shared by netizens, Song Joong Ki looks handsome and fashionable in a baseball cap and a long black coat, while Katie wears a ponytail, a red coat and white pants. Six months after delivery, her body has fully recovered, and her exposed legs are thin and straight, which makes people envious. Song Joong Ki walks with his wife and children, walking side by side, pushing his son in the stroller with one hand and holding his wife Katie with the other. As always, the scene is warm and lovely, even warmer than idol drama.

Song Joong Ki, who officially announced that his wife gave birth safely on June 14th, didn’t take a positive photo of his son, because he didn’t want his wife and children to be disturbed too much by the outside world. But I only posted a picture of his little hand. Although his son’s face has never been exposed on social platforms, after becoming a father, Song Joong Ki had no choice but to show his son’s photos to reporters in previous interviews. Song Joong Ki, who has genes and big eyes, directly revealed that his son’s lips are very similar to his own, and laughed that no matter what the child looks like, it always looks good in his eyes.

In addition, in response to the rumor that his wife has a second marriage and children, Song Joong Ki made it clear in an interview that his wife is also a stepmother and has never been married or had children. Song Joong Ki and his wife, new parents, sometimes seem to be in a mess in the process of raising their children. For example, they joked that if they don’t clean their son’s urine when changing diapers, they will sometimes leak urine. Properly. Of course, with the growth of their children, Mr. and Mrs. Song Joong Ki’s parenting skills are constantly improving, just like taking their son for a walk this time. Even without a babysitter, the couple have accumulated a lot of experience in raising their children, so they can do better. Obviously it’s easy.

It is said that Katie used to be an actress, but left this industry to become a translation teacher. It is reported that she did not return to Korea to live with her husband after giving birth. She doesn’t want her privacy to be disturbed too much. Woolen fabric? It is worth mentioning that Song Joong Ki also started overseas auditions to enter overseas projects.

I remember Song Joong Ki said that his greatest wish and dream in life was to have a perfect and happy family. From the two-person world with Katie to the happy family of three now, Song Joong Ki finally realized this wish and wish to be happy and full of feelings forever. I hope and expect that Song Joong Ki and Song Joong Ki can share more family members’ daily life.

Editor in charge:

It was officially launched in November last year. In order to meet the market demand, the car launched double sniper tactics, and the electric version/hybrid version was launched at the same time. Among them, the three DMH hybrid versions are 121,800-141,800 yuan, and the three EV electric versions are 143,800-170,800 yuan.

Roewe is full of hope when the new car goes on the market. Roewe has previously launched a volume model, but Roewe has not launched a peak product in the later period. According to the data, in 2020, Roewe sold 435,600 vehicles, in 2021, it sold 375,600 vehicles, and in 2022, the overall sales volume of Roewe was 286,000 vehicles, down 23.86% year-on-year. The market share of Roewe has been shrinking, and the decline in sales volume has become the norm. Therefore, Roewe urgently need to launch a volume model to pull itself back to the mainstream track.

However, the reality is cruel. According to the data provided by the Association, the wholesale sales volume of Roewe D7DMH in December was only over 800, and the wholesale sales volume of D7 EV version was only over 700, totaling less than 2,000. This also confirms the prediction of netizens who listed new cars.

For the Roewe D7 car, users generally reflect that the price is too high, so the price is bound to be cool, and the reality is indeed the same.

In addition, the product quality of Roewe Automobile has been frequently complained this year, which has also cast a shadow over Roewe’s brand image and formed a bad reputation.

In appearance, Roewe D7 adopts Roewe’s latest family-style design style. The appearance of the model is different from that of plug-in hybrid. The D7 EV adopts the design of closed front face and split headlights, and the D7 DMH adopts integrated headlights. In terms of body size, the length, width and height dimensions of DMH models are 4890/1890/1510mm, and those of EV models are 4890/1872/1510mm, with a wheelbase of 2810mm.

The interior part, with dual 12.3-inch LCD screens, supports the circulation between the locomotive and mobile navigation, automatic planning of long-distance charging, and effective reply of diverse voices.

In terms of power, the Roewe D7 DMH model is equipped with a plug-in hybrid of a 1.5L hybrid special engine and a motor combination. CLTC has a pure electric cruising range of 125km and a comprehensive cruising range of 1400km. The cruising range of D7 EV CLTC is 510km and 610km respectively, and the acceleration time from 0 to 100 km/h is 7.3 seconds and 6.5 seconds respectively.

On the whole, Roewe D7 performance is not excellent, and the bidding models include BYD and Changan medium-sized cars. Although the Roewe D7 seems to be slightly lower in terms of price, it is not as good as the first two cars in terms of positioning. In addition, the performance of Roewe D7 is not outstanding in terms of power. Naturally, it is not as good as the first two cars. The sales figures can also prove this. Seals sold more than 10,000 vehicles in December and Deep Blue SL03 sold more than 6,000 vehicles. Under the strong pressure of competing models, Roewe D7 will not get much benefit. It is worth mentioning that we saw the E-QM5 in the sales list of medium-sized cars in December, and its wholesale sales in December also reached more than 10,000. It is said that the car has a minimum of 100,000 cars, and the price of 160,000 is 100,000 yuan, so the sales volume will not come up at once. Breaking a bone is better than anything. How fragrant it is! Roewe D7 wants to sell, and its brand positioning can only be considered as the second line, and it is really difficult to sell without fracture promotion.

　　December 6th, local time.

　　Russian President Vladimir Putin

　　Visit the United Arab Emirates and Saudi Arabia

　　Putin is on his way to the United Arab Emirates by special plane

　　Four Su -35 fighters accompanied the whole flight.

　　Russian President Vladimir Putin

　　Visit the United Arab Emirates and Saudi Arabia

　　On the 6th local time, Russian President Vladimir Putin paid a working visit to the Middle East countries of the United Arab Emirates and Saudi Arabia. On the same day, Putin met with UAE President Mohammed and Saudi Crown Prince and Prime Minister mohamed ben salman successively, and exchanged views on the regional situation and international hot issues.

　　During the meeting between Putin and UAE President Mohammed, the two sides discussed bilateral relations, the new round of conflict between Palestine and Israel, the Ukrainian crisis and other regional and international issues of common concern.

　　In view of the Palestinian-Israeli conflict, the two sides stressed the need to find a clear prospect for achieving lasting and comprehensive peace in the region on the basis of the "two-state plan."

　　After ending his visit to the United Arab Emirates, Putin arrived in Riyadh, the capital of Saudi Arabia, on the 6th for talks with Saudi Crown Prince and Prime Minister mohamed ben salman. Putin spoke highly of the relations between Russia and Saudi Arabia and invited Muhammad to visit Russia. Muhammad accepted Putin’s invitation.

　　mr putin’s plane

　　Accompanied by Russian fighter formations throughout the flight

　　Russian Presidential Press Secretary peskov said on the 6th that during Putin’s visit to the United Arab Emirates by special plane, an air formation of Russian armed forces consisting of four Su -35 fighters accompanied him throughout the flight.

　　Russian fighters are driven by first-class pilots and mounted with various combat equipment. At the same time, Russia has obtained the flight permission through the country.

[car home Xuzhou Preferential Promotion Channel] At present, there is a preferential activity of up to 148,900 yuan in Xuzhou. The lowest starting price after the discount is 401,000 yuan. If you are interested in this pure electric luxury car, you may wish to click "Check the price of the car" in the quotation form to get a higher discount.

The exterior design of BMW i4 embodies the modern and sporty style. Its front face adopts a closed kidney-shaped air intake grille, which highlights its electric identity. Sharp LED headlights are equipped on both sides of the front of the car, which enhances the visual impact of the vehicle. The body lines are smooth and dynamic, and the overall shape is full of strength, which shows the consistent sports genes of BMW brand.

The side lines of the BMW i4 are smooth and dynamic, with a vehicle size of 4785*1852*1455mm and a wheelbase of 2856mm, providing spacious seating space. The front tread is 1601mm, and the rear tread is 1630 mm. With the front 245/45 R18 and rear 255/45 R18 tires, a sporty and stable driving posture is created. The unique design of the rim further enhances the visual impact of the whole vehicle.

The interior design of BMW i4 adopts a modern and elegant style. The interior is dominated by black and dark gray, with fine leather and Alcantara materials, creating a luxurious and comfortable space. The steering wheel is made of genuine leather, and it feels delicate. It is equipped with manual up-and-down and back-and-forth adjustment functions, so that drivers can adjust according to their personal needs. The center console is equipped with a 14.9-inch touch screen, which supports the voice recognition control of multimedia system, navigation, telephone and air conditioner, and provides rich information and entertainment functions. The front seat is made of imitation leather, genuine leather or leather /Alcantara mixed material, which has heating function. The main seat and the auxiliary seat both support front and rear adjustment, backrest adjustment, height adjustment, leg rest adjustment and waist support adjustment, which improves the comfort and personalized requirements of riding. The front seats are also equipped with electric memory function, so drivers can easily save and recall their own seat settings. In addition, the car is equipped with a number of USB and Type-C interfaces, which is convenient for passengers to connect equipment and charge, and the front row is also equipped with mobile phone wireless charging function. The rear seats support proportional tilting, which increases the flexibility of the interior space and is convenient for carrying large items.

The BMW i4 is equipped with a powerful electric engine, with a maximum power of 210kW and a maximum torque of 400 Nm. This dynamic performance brings excellent acceleration performance and driving pleasure to drivers.

The owner of car home spoke highly of the BMW i4. He mentioned: "Sound insulation is good, power is sufficient, appearance is king, and volcanic red interior is made. I don’t think I will lose my sister." This evaluation undoubtedly reflects the excellent performance of BMW i4 in all aspects, which deserves consumers’ attention.