Chevrolet 06 Corvette Z06 is about RMB 540,000.

News from Detroit, Michigan, the price of 06 Z06 was announced yesterday. This car has a maximum horsepower of 505 HP, and it only takes 3.7 seconds to accelerate from standstill to 100 km/h when it is in first gear. The new Z06 will be the fastest Corvette ever. The starting price of this car is $65,800 (about RMB540,000).




be in common useEd Peper, general manager of Chevrolet Branch, said: "Corvette is of great value as a world-class sports car, and it is a classic all over the world. This fastest production version of Corvette can be provided to consumers at such a price, which once again proves its good reputation. When you compare the performance of the Corvette Z06 with other supercars, you will find that this car is better than the competitive models in many places, but the price is only one third of them. "




Previous generations of Corvette Z06-from the original version in 1963 to the version in 2001-2004, the engine was gradually upgraded on the basis of the original model, but the 06 Z06 is very different from other Z06 in history. This car is completely updated. It uses a lot of light materials such as carbon fiber, aluminum, titanium and magnesium, and its curb weight is 1420 kg (.




This car is expected to be launched in the fourth quarter of this year, and its addition will make the sixth-generation Corvette car series a perfect ending.





Wolf Whispering: The 06 Corvette Z06 can be said to improve the overall performance of Corvette to a new level. Its 7.0-liter V8 engine has a power of 505 horsepower. While continuing to write the myth of Corvette, this car is also in the forefront of its class. I believe it will be enthusiastically sought after by fans after listing.









Text/Wolf

The employees of this pharmaceutical company are very profitable, with a per capita income of nearly 460,000.

In the first half of the year, the characteristics of "differentiation" of CRO were prominent, and the growth rate of CRO was higher before clinic.

On July 2nd, CDE issued the Guiding Principles for Clinical Research and Development of Anti-tumor Drugs Oriented by Clinical Value, which triggered the CRO concept stocks in A-share and Hong Kong stock markets to plummet.

 

In fact, the release of the "new regulations on anticancer drugs" is a natural product of the transformation of China’s pharmaceutical industry from generic drugs to innovative drugs, from paying too much attention to the development of Me too drugs to the development of First in class or Best in class drugs, which also makes the CRO plate "differentiated". The trend has obviously accelerated.

 

As of August 30th, nine CRO companies including Wuxi PharmaTech, Kanglong Chenghua, Tiger Medicine, Zhaoyan New Medicine, Medici, Yaoshi Technology, Chengdu Pioneer, Ruizhi Medicine and Boji Medicine have disclosed the results of the interim report in 2021. This paper will select the key companies for comprehensive analysis.

Pre-clinical CRO or CXO faucet increased even more.

 

On the whole, as of the close of August 27th, 2021, there were only three CRO companies with a total market value of more than 100 billion yuan: WuXi PharmaTech (383.7 billion yuan), Kanglong Huacheng (154 billion yuan) and Tiger Pharmaceuticals (119.1 billion yuan), and two companies with a total market value of less than 10 billion yuan: Ruizhi Pharmaceuticals (6.924 billion yuan) and BoJi Pharmaceuticals (2.822 billion yuan). 

 

1. Tiger Medicine: The total market value decreased the most, and the increase was at the bottom.


Tiger Medicine, a leading clinical trial research service, had a total market value of 145.267 billion yuan at the beginning of the year (January 4, 2021), and the latest total market value was 119.1 billion yuan at the close of August 27, and the total market value has dropped by 26.167 billion yuan since the beginning of the year. The stock price dropped by 15.39%, which was the biggest drop among the three hundred billion CRO leaders, and ranked the bottom in the CRO industry.

In terms of performance, Tiger Pharmaceuticals achieved a total revenue of 2.056 billion yuan in the first half of the year, a year-on-year increase of 41.62%; The net profit was 1.255 billion yuan, a year-on-year increase of 25.65%; Deducting non-net profit was 543 million yuan, up 79.1% year-on-year. In the second quarter, the net profit was 799 million yuan, a year-on-year increase of 7.48%.

In terms of main business, the company’s clinical trial technical services, clinical trial related services and laboratory services achieved revenues of 1.034 billion and 1.016 billion respectively in the first half of the year, up by 45.36% and 38.43% year-on-year.

At the same time, in terms of non-main business income, the company realized investment income of 113 million yuan in the first half of the year, accounting for 6.65% of the total profit; The gains and losses from changes in fair value reached 906 million yuan, accounting for 53.53% of the total profits, which were mainly due to the investment income confirmed during the holding period and disposal of other non-current financial assets of the company during the reporting period.

 

2. Kanglong Chenghua: The total market value increased the most.


The total market value of Kanglong Huacheng at the beginning of the year was 94.919 billion yuan. As of the close of August 27th, the latest total market value reached 154 billion yuan, an increase of 59.081 billion yuan, which is almost equivalent to the market value of Zhaoyan New Medicine (53.86 billion yuan) and Wise Medicine (6.924 billion yuan).

Secondly, the total market value of Wuxi PharmaTech and Medici increased by 50.22 billion yuan and 31.4 billion yuan respectively compared with the beginning of the year, ranking second and third.

 

3. Medici: The stock price and total market value increased the most. 


The share price of Medici rose as high as 323.05% compared with the beginning of the year, and the total market value also increased by 31.4 billion yuan, with an increase rate of 324.42%, ranking first.

The financial report shows that Medeci achieved total revenue of 485 million yuan in the first half of the year, an increase of 86.26% year-on-year; The net profit of returning to the mother was 113 million yuan, a year-on-year increase of 142.29%, ranking among the top in the industry, and its performance was quite beautiful.

In the first half of 2021, thanks to the sustained growth of domestic and international drug R&D boom, the business performance of Medeci achieved steady growth. The two main businesses, drug discovery, pharmaceutical research and preclinical research, achieved revenues of 260 million and 225 million, respectively, which increased by 78.59% and 95.38% year-on-year.

 

To sum up, Wuxi PharmaTech and Kanglong Chenghua, which realize the whole industrial chain of CXO, have gained 15.06% and 62.24% respectively year-to-date by virtue of their high competitive barriers.

At the same time, the growth rate of preclinical CRO business is also quite high. The molecular block leader Yaoshi Technology has increased by 56.96% year-to-date, the drug safety evaluation leader Zhaoyan new drug has increased by 93.39%, and the increase rate of Medici is as high as 323.05%.

This means that the CRO plate has shown an obvious performance "differentiation" market.

 

Performance differentiation is obvious: WuXi PharmaTech has the highest revenue scale and Medici has the fastest growth rate.

 

On the whole, the growth rate of total revenue and net profit of these nine CRO companies both achieved positive growth in the first half of 2021, with a total revenue and net profit of 18.639 billion yuan and 5.183 billion yuan respectively.

 

1. WuXi PharmaTech: The scale of total revenue and net profit income is the highest. 


In the first half of 2021, Wuxi PharmaTech achieved a total revenue of 10.537 billion yuan, a year-on-year increase of 45.71%; The net profit was 2.675 billion yuan, a year-on-year increase of 55.79%.

WuXi PharmaTech’s main business is divided into laboratory services in China, contract production R&D services (CDMO), clinical research and other CRO services, and laboratory services in the United States. In the first half of the year, the revenue was 5.487 billion yuan, 3.599 billion yuan, 783 million yuan and 659 million yuan respectively.

Among them, the negative impact of clinical research and other CRO services caused by the domestic COVID-19 epidemic has been basically removed, showing a substantial increase compared with the comparable period: the revenue in the first half of the year was 783 million yuan, up 56.51% year-on-year.

During the reporting period, Wuxi PharmaTech Clinical Trial Services (CDS) team provided clinical trial development services for more than 170 projects in China and the United States. At the same time, it helped customers to complete three new drug listing registrations and five clinical research applications. Help five ADC projects achieve important milestones and a number of clinical research and development for COVID-19 products.

 

2. Medici: The growth rate of total revenue and net profit is the highest.


Although Yaoshi Technology achieved a net profit of 381 million yuan in the first half of the year, the year-on-year growth rate of net profit was as high as 336.5%. However, after deducting the non-recurring profit and loss of 236 million yuan, the non-net profit was 145 million yuan, an increase of 77.16%.

Among the non-recurring gains and losses of 236 million yuan of Yaoshi Technology, the highest proportion is that Yaoshi Technology completed the acquisition of Zhejiang Huishi, a CDMO company, in April 2021, and the gains generated by re-measuring the equity held before the purchase date at fair value amounted to 222 million yuan.

Relatively speaking, the profit quality of Medici is higher: the total revenue in the first half of the year was 485 million yuan, up 86.26% year-on-year; The net profit returned to the mother was 113 million yuan, a year-on-year increase of 142.29%, and the non-net profit was 110 million yuan, a substantial increase of 150.14%.

Composition of revenue in Medici

Source: 2021 Mid-year Report

During the reporting period, the number of new orders signed by Medeci maintained a good growth trend, with the amount of new orders reaching 1.026 billion yuan, with a growth rate of 93.64%. Sufficient orders laid a good foundation for future development. The company has provided drug research and development services to more than 1,100 customers at home and abroad, and added 161 customers during the reporting period.

During the reporting period, drug discovery and pharmaceutical research services signed 476 million yuan, an increase of 85.65%. Among them, 321 million yuan was newly signed for drug discovery, up 106.78% year-on-year; The number of newly signed orders for pharmaceutical research was 155 million yuan, a year-on-year increase of 53.29%.

 

3. Wise Medicine: the net profit and its growth rate are the lowest. 


Ruizhi Medicine is mainly engaged in the research and development, production and sales of CRO and CMO, series of prebiotic products such as fructooligosaccharides and galactooligosaccharides, and micro-ecological medical services.

In the first half of 2021, Ruizhi Pharmaceutical achieved a total revenue of 845 million yuan, a year-on-year increase of 26.14%, but its net profit was only 5.138 million yuan, a year-on-year decrease of 87.43%. Deducting non-net profit was a loss of 1,007,800 yuan, down 103.26% year-on-year.

During the reporting period, the company’s pharmaceutical R&D and production outsourcing services (CRO/CDMO) sector achieved operating income of 684 million yuan, accounting for 81% of the company’s total revenue. Among them, preclinical drug R&D outsourcing service (preclinical CRO), as an important part of pharmaceutical R&D and production outsourcing service (CRO/CDMO), achieved an operating income of 578 million yuan during the reporting period, accounting for 84% of CRO/CDMO.

 

To sum up, leading CRO enterprises that realize the whole industrial chain of CXO, establish platform advantages, or specialize in clinical research business have higher income scale and stable performance growth rate.

However, in preclinical research such as drug safety evaluation, molecular building blocks, drug discovery and pharmaceutical research services, the CRO leader with competitive advantage has been established. Although the income scale is low, the performance growth rate is very fast.

WuXi PharmaTech invested the most in R&D, and Chengdu Pioneer was the most willing to invest in R&D.

 

The key to WuXi PharmaTech’s brilliant performance lies in its strong R&D strength and strong team support.

Specifically, WuXi PharmaTech’s R&D investment in the first half of 2021 reached 404 million yuan, an increase of 21.29% over the same period of last year, mainly due to the company’s commitment to platform empowerment, including enzyme catalysis, flow chemistry, etc., and focused on a series of new capacity-building R&D activities such as AI reverse synthesis and resource sequencing algorithm development..



However, Chengdu Pioneer is the most willing to invest in R&D. In the first half of the year, it invested 33.5215 million yuan in R&D. Although it decreased by 27.92% compared with last year, the R&D expense ratio (the ratio of R&D investment to operating income) is still as high as 21.43%. At the same time, the gross profit margin of sales is as high as 52.2%.

Chengdu Pioneer’s main business is to provide research and development services in the early drug discovery stage and transfer of new drug research and development projects. The product types include DEL screening services, DEL library customization services, chemical synthesis services, and new drug research and development project transfer.

During the reporting period, Chengdu Pioneer increased the introduction of R&D personnel in related fields of core technology platforms, enriched the R&D team, and maintained the company’s R&D innovation capability. The number of R&D personnel increased to 379, accounting for 82.93% of the total number of the company. At the same time, by increasing R&D investment and expanding business cooperation, we will continue to strengthen the construction of its core technology platform -DNA coding compound library, and optimize the trillion-dollar DEL new molecular entity library.

 

Chengdu Pilot R&D Investment Table

Source: 2021 Mid-year Report

In addition, Boji Medicine (9.92%), Yaoshi Technology (8.21%) and Medici (7.01%) have high R&D expense rates. In the first half of the year, the R&D personnel of Wuxi PharmaTech and Medici also accounted for 82.88% and 85.48% of the total number of the company respectively.

Among them, Medici’s R&D investment in the first half of the year increased by 77.04% compared with last year, mainly due to the company’s continuous increase in investment in independent R&D projects in order to improve its R&D service capabilities and business undertaking capabilities and enhance its competitive advantage.

During the reporting period, the company expanded the construction scale and application of protein Degradation Technology (PROTAC) platform; Establish a research and development platform for small molecule drug discovery and a safety evaluation system for scale-up production process that meets the requirements of international norms; Continue to promote the improvement of new biotechnological drugs (including stem cells, CAR-T cells, ADC drugs, oncolytic viruses and other gene therapy products, as well as mRNA vaccines, etc.), and the construction of a technical platform for pre-clinical effectiveness and safety evaluation.

 

Among many CRO companies, employees of Yaoshi Technology can make the most money. In the first half of this year, the per capita income and per capita profit were as high as 454,000 yuan/person and 278,000 yuan/person respectively, mainly because the company actively expanded the market, increased sales orders and enhanced delivery capacity.

During the reporting period, in addition to the derivative growth of mid-and late-stage projects, Pharmaceutical Stone Technology accumulated a large number of early projects, forming a sustainable growth project pipeline. Among the projects undertaken by Pharmaceutical Stone Technology in the first half of the year, more than 320 were in pre-clinical stage to clinical stage II, and 29 were in clinical stage III to commercialization stage; In addition to the above projects, there are more than 350 projects above the kilogram level.

At the same time, Yaoshi Technology continues to expand its service customer base, especially small and medium-sized biotech companies. During the reporting period, the number of customers who formed orders was 722, a year-on-year increase of 5%; There were 105 terminal customers (including only domestic and foreign pharmaceutical companies and small and medium-sized innovative drug companies) above the kilogram level, with a year-on-year increase of 25%; There were 27 customers with sales of more than 5 million, a year-on-year increase of 42%.

To sum up, in the first half of 2021, due to the influence of policies and significant differences in performance, CRO companies showed obvious "differentiation" in the capital market.

Wuxi pharmatech and Kanglong Chenghua occupy the platform advantages of the whole industrial chain of CXO, and maintain the leading position of the strong. Pharmaceutical stone technology, Zhaoyan new drugs and Medicines, which have been engaged in preclinical research business for many years and established competitive advantages, are also favored by the capital market.

On the whole, under the background of accelerating the transformation from generic drugs to innovative drugs in China, high-quality CRO companies will still maintain a high degree of prosperity for a long time and have long-term investment value.

Source: Yaozhi. com

Author: Zongge 2025

Typesetting: Janessa

Editor: Adam

The distribution of students’ origin, the ratio of male to female … Big data portraits help college freshmen grow up.

  In 2020, the freshman big data released by various schools attracted the attention of all walks of life inside and outside the school. Looking at these newly released data analysis, the distribution of students’ places of origin, the ratio of male to female, the ethnic situation, and even the height and weight are all included, and the "Meng Xin" people are comprehensively and characteristically painted. Then, what information can be read by the new big data in 2020, and what role can it play in all aspects of enrollment and training in the future? The reporter conducted an interview.

Let freshmen know each other better

  Before the "Eleventh" holiday in 2020, Beijing Institute of Technology has pushed the new big data on the official WeChat account, counted the hometown of students from the east, west, south and north, and also made a more detailed description of the ratio of men and women that students pay attention to, including the overall ratio of men and women, provinces and majors. It is easy for "Meng Xin" to understand their own situation and compare them.

  Zhang Liangxiu, a 14-year-old freshman from Teli College, said: "I have paid attention to all aspects of big data. What is more attractive is the ratio of men to women. I have been helping seniors and sisters to welcome new students today, which can reflect the ratio of men to women in Beijing Institute of Technology very much; I also pay more attention to the provinces where my classmates come from. For example, my senior is from Chongqing, and she said that the food that is not spicy is too spicy for me to eat, which is particularly impressive. It is really interesting to study with students from all corners of the country and hear all kinds of accents, and there is a sense of novelty. "

  "In 2020, the enrollment scale of undergraduate students in the school is 3,700. The biggest feature is that the quality of science and engineering students has improved. It can be seen from the lowest scores and rankings of admission scores in various provinces, which are all higher than in 2019. In addition, it is also reflected in the students’ attitude towards ‘ New engineering ’ Majors, such as big data, artificial intelligence, electronic information and other related disciplines, are very enthusiastic, and the school tries its best to satisfy students’ willingness to fill in the report during the admission process. ‘ Zero shift, zero adjustment ’ The satisfaction of the first three majors is over 80%, which basically meets the volunteer needs of students. " Xu Jian, director of the Admissions Office of Beijing Institute of Technology, interprets the information behind big data with three "highs".

  Xu Jian said: "Our data also published the weight, which may be one of the few universities in China that published the weight in the freshman big data. The average height of the freshmen we enroll every year is increasing, which reflects the improvement of our living standards, and the weight data is generally proportional to the growth rate of height. It can be seen that the current middle school students pay more attention to sports and physical fitness than before. "

Read the sense of belonging and integration

  Since 2015, some colleges and universities have begun to release big data of freshmen, and in the next five years, more and more colleges and universities have joined the team of drying new data. The focus of data itself also reflects the change of educational concept: from paying attention to groups at the beginning to paying more attention to individual students; From the beginning, we mainly paid attention to the admission situation and the distribution of students, and paid more attention to students’ physical fitness and interests.

  "I pay more attention to your hobbies and professional development direction." Wang Jiahe, a freshman at Ruixin College of Beijing Institute of Technology, said, "I want to know the life plans of other students, see if we have any intersection, and whether we can make like-minded friends. Through big data, I found that many students have the same hobbies and specialties as me. For example, I like Go and trombone. There are also many students in the school who like chess and musical instruments. Maybe they can participate in Go competitions and play together in the future. In addition, there are many students with overlapping professional interests. I hope we can communicate together, promote each other and grow together. "

  "Big data is counted by the original data of the freshmen. We release new big data, or we want everyone to have a sense of belonging. Freshmen are about to become a member of Beijing Institute of Technology. Seeing this label, they can not only feel the characteristics of the school, but also quickly integrate into the new big group, and have a sense of identity. Hope ‘ Mengxin ’ Students can integrate into university life as soon as possible, find their own way and grow step by step. " Xu Jian explained the original intention of making and publishing big data.

  Xu Jian said that freshman big data is also a window to show the school culture: "We actually want to tap more students’ specialties when making and publishing big data, so hobbies and competitions are statistical factors. Through the data, we can also see that today’s students are versatile, and there are more and more students who can play chess, calligraphy and painting, and have sports specialties. It can be seen that the overall quality of students has improved. "

Future-oriented and useful

  In addition to satisfying the curiosity of students, what role can freshmen’s big data play? Ma Luting, a researcher at the Education Development Research Center of the Ministry of Education, believes that freshmen’s big data has three main functions: first, it can provide reference for formulating macro-education policies; second, it is convenient for schools to carry out education and teaching work according to freshmen’s situation; and third, it helps freshmen to better identify themselves among their peers and grasp their own development direction by making full use of their strengths and avoiding weaknesses.

  "Now is an era of data. Data plays a fundamental role in our work. Many trends can be analyzed from the data, which provides an important basis for formulating education policies. For example, from the regional and urban-rural distribution of students, we can consider how to better promote educational equity. For example, when we observe that the proportion of rural students in 985 colleges and universities is declining, we may consider appropriately increasing the special enrollment plan in rural areas. " Ma Luting analyzed, "Through big data, we will see what shortcomings and strengths we have in education, so as to reflect on whether there are places worthy of adjustment in educational methods."

  For schools, big data helps to arrange education and teaching activities in a targeted and targeted manner and pay more attention to students’ growth, which has been reflected in the orientation of some schools this year. For example, some schools take the initiative to prepare extended dormitory beds for tall students through the height data of students, so that students can feel the concern of the school.

  Ma Luting also pointed out that different schools can also make horizontal comparisons through big data. For example, comprehensive universities and engineering-oriented schools may have differences in gender ratio and students source, and understanding this difference will help schools to continue their own characteristics and further develop. "For another example, if the ethnic composition is more diverse, the school will consider the management organization, including the arrangement of diet, so it will be ‘ Find yourself ’ 。”

  "This kind of data also increases students’ sense of closeness, identity and honor, and students can consider how he can grow better in the group. Living in a group, young people often think: which part of the group do I belong to? What are my strengths? What are my weaknesses? And will re-plan their campus life, especially for students who have just entered the school. The emergence of big data makes this thinking more rational. " Ma Luting said.

Micro-nano: On May 6th, it was financed and bought RMB 22,690,200, accounting for 31.18% of the inflow of funds that day.

() According to the data center, Micronano was financed to buy RMB22,690,200 on May 6, accounting for 31.18% of the purchase amount on that day. The current financing balance is RMB180 million, accounting for 5.80% of the circulating market value, exceeding the historical level of 80%.

Transaction date Financing purchase amount Financing repayment amount Financing balance 2025-05-06 22690171.00 16072035.00 179921305.00 2025-04-30 16301222.00 15265684.00 173303169.00 2025-04-29 30359962.00 32984599.00 172267631.00 2025-04-28 4834532.00 3490918.00 174892268.00 2025-04-25 8050692.00 5649545.00 173548654.00

In terms of securities lending, Micronano repaid 0 shares on May 6 and sold 200 shares. According to the closing price of the day, the selling amount was 6,354 yuan, and the balance of securities lending was 683,200, which was lower than the historical 20% split level.

Transaction date Selling amount of securities lending Margin repayment margin balance 2025-05-06 6354.00 0.00 683245.62 2025-04-30 0.00 6272.00 668156.16 2025-04-29 0.00 0.00 673567.92 2025-04-28 86862.00 0.00 602598.12 2025-04-25 0.00 0.00 527884.08

To sum up, the current balance of micro-conductive nano-finance is 181 million yuan, up 3.81% compared with yesterday, and the balance of micro-conductive nano-finance exceeds the historical 70% quantile level.

Transaction date Securities abbreviation Changes in margin financing and securities lending margin balance 2025-05-06 Micro-conductive nano 6633225.46 180604550.62 2025-04-30 Micro-conductive nano 1030126.24 173971325.16 2025-04-29 Micro-conductive nano -2553667.20 172941198.92 2025-04-28 Micro-conductive nano 1418328.04 175494866.12 2025-04-25 Micro-conductive nano 2402619.48 174076538.08

Note 1: If the financing balance increases for a long time, it means that the investor’s mentality is biased towards the buyer, and the market is a strong market with strong popularity, otherwise it is a weak market.
Note 2: Buying amount = actively buying extra large single amount+actively buying large single amount+actively buying small single amount.

Is it true that California advocates "obscene" sex education classes? Don’t be fooled by rumors again!

After verification, the news quoted in this blog post itself is false. As early as 2016, the fact-checking section on the Snoops website had refuted this fake news that was sent in 2015. Intercept the original rumor as follows: 

The photo shown in the original article is actually not a photo of Sharon Mercer, a substitute teacher in Florida, but a photo of Carlyle Jansen, the founder and owner of a progressive and female-friendly sex shop in Toronto, who was invited to talk about sexual health in high schools in Toronto. But Ms. Jansen told us that she also teaches sex education classes for adult audiences. The photos shown in the original article were taken in a college-level class (not in the sixth grade), and "she will not introduce the gestures and tools appearing in the pictures into the content of high school."

In view of the fact that the core information in this news is false, other information contained in the news is also very suspicious. In addition to showing abnormal sex education classes, it is also said that California public schools guide 6-year-olds to question their sexual orientation and their gender identity. Since this information does not give any source and supporting evidence, we think it is likely to be false.

First of all, the name of this bill is California Health Youth Act.

                                       Photo: Full-text information about Healthy Health Act on the California Court website.

Adoption date: 2015

Effective date: January 1, 2016

Applicable area: California

Education Act Code: 5193051939(AB329)

The main contents of the bill are as follows:

1. All junior high schools and senior high schools in California must carry out comprehensive sexual health education and HIV prevention education at least once (that is, at least twice in total), and it is not allowed to give students simple instructions and guidance.

2. The education given in all school grades must be age-appropriate and medically accurate (that is, it must be accepted by the American Academy of Pediatrics and other organizations). Educational courses must not promote religious teachings, and all parts must be coordinated with each other. 

3. Sexual health education must take into account and respect the needs of students of all genders and sexual orientations. Educational instructions must recognize and affirm different sexual orientations, and it is necessary to include same-sex relationships when providing cases of partners and relationships. Sex education must teach students the knowledge of gender, gender expression and gender identity, and at the same time make students understand the possible harm caused by negative gender stereotypes.

4. The sex education course starts from the seventh grade. These courses must include all safe and effective methods (including condoms, contraceptives and antiviral treatment) approved by FDA to prevent pregnancy and HIV and other sexually transmitted diseases. They must also include information about HIV, pregnancy, sexual harassment, sexual assault, healthy relationships and prostitution, and should also provide resources for local students to get help.

5. Parents must be informed in advance that their children will receive sex education and HIV prevention education, and parents also have the right to check the materials they use before the education course begins. Parents or other guardians can withdraw their children from such education courses by submitting a written application.

6. School teachers and off-campus lecturers must know the latest and accurate medical research information related to this topic and have received relevant training. The district government must regularly provide training to the teaching staff who teach HIV prevention education in the district. Off-campus organizations and lecturers must also follow all relevant laws and regulations when teaching.

7. Sex education courses must be suitable for students with disabilities, language courses and students of all ethnic and cultural backgrounds.

According to the full text of the California Health Youth Act, the bill does not directly involve the content of "giving students tips on how to use sex toys, anal sex lubricants, and defining anal sex and telephone sex as normal sexual behavior" mentioned by Weibo.

Article 3 of the bill involves that "sexual health education must take into account and respect the needs of students of all genders and sexual orientations", that is, it recognizes that "homosexuality" has the same status as "heterosexuality" as a sexual orientation. But it does not refer to the "abnormal love" involving unconventional and anti-ethics.

To sum up, the "sex education course of homosexual perversion" is a part of "California Healthy Youth Act 2015", most of which are false.

In Weibo, American politics pointed out that California "forbids parents to take their children away from these obscene LGBT sex education classes". However, Weibo didn’t explain it in detail, but the attached picture seems to support this view-the picture of Weibo is a screenshot of the article "California classes parents from pulling kids from’ obscenity’ LGBT sex ed classes" published on April 23, 2018 on Your News Wire website (that is, "California prohibits parents from taking their children away from" obscene "sex education classes).

The reporter of the nuclear record found this report through search.

Two interpretations are mentioned in this paper. One interpretation is represented by Kira Davis, a pro-Republican resident of Orange County, California. They believe that the California Adolescent Health Act protects parents’ right to keep their children from participating in sex education without being fined. Because parents and guardians have a decisive role in instilling values about sexual orientation. Kira Davis is quoted as saying that California does not prohibit parents from taking their children out of sex education classes.

 

The other is represented by Ronaldo Winkate, general consultant of Orange County Education Department. They believe that parents who disagree with California’s LGBT policy "may not be able to keep their children from accepting such courses." He believes that parents still have the right to "advise their children not to accept" such courses to weaken the influence of this regulation. The article quoted Ronaldo Winkate as saying that California prohibits parents from taking their children out of sex education classes, but parents can offset the influence of sex education classes through other channels.

As far as this report is concerned, two opposing views are quoted, which is not as sure as the title that "California prohibits parents from taking their children away from’ obscene’ sex education classes", and the title is suspected of exaggeration.

So, is it true that California prohibits parents from "taking their children out of sex education classes"?

The reporter found on the website of the California court that the controversial clause "Can parents take their children away from these sex education courses" was actually revised several times after the bill was first passed in 2015. The related contents of the latest revision (SEC 14.5) displayed on the website are as follows:

                                                        Photo: Excerpt from the latest revised version of the bill

"A. Parents and guardians have the right to exempt some or all of their children from comprehensive sexual health education, HIV prevention education and other related assessments, but they must withdraw voluntarily."

"B. At the beginning of the school year, parents should be informed that their children will receive education related to sex education and HIV prevention. Parents should be provided with a detailed information about this, including information such as materials used in the course. "

But at the same time, in the earlier part of the bill, it was also mentioned that this health bill does not apply to materials and education about relationships, sexual orientation and gender identity in the classroom. In fact, the seemingly contradictory between these two parts of the bill is also a big reason for the confusion and controversy of the public.

Based on this, Snopes.com, an American fact-checking website, called the California Department of Education for an inquiry, and its spokesman’s answer clarified this issue, which is summarized as follows:

1. Parents can withdraw their children from all courses on comprehensive sex education (including preventive education on HIV and STI, sexual orientation, gender identity, relationships, etc.).

2. Parents can withdraw their children from separate courses on HIV and STI prevention.

3. Parents can’t make their children just quit the courses about sexual orientation and gender identity.

                                             Figure: The interface of the California Department of Education website about the bill.

It can be seen that most of this news is false. California parents still have a great degree of choice in their children’s sex education.

The goal of common core state standard is to prepare American students for college and career. The official website of California on the common core curriculum standard shows that the common core standard is the standard of English language and mathematics level.

As shown in the picture, children in G1, for example, should be able to ask and answer the details in the text, repeat the key details, and trace back the characters, scenes and events, main details and so on.

Therefore, the common core state standard basically does not involve LGBT sex education classes.

In addition, the common core is a universal standard in the United States, which represents the expectation for students, but it does not mean the curriculum and teaching materials. Courses are formulated by states, school districts, schools and even teachers based on common core standards, and the course plan of each class is of course formulated by the teaching teachers according to the situation of their own classes. Therefore, the so-called "curriculum being adopted in many States" is also likely to be false.

How are the 330,000 public students selected? Roughly divided into 9 categories.

  How are the 330,000 public students selected?

  Students studying abroad in public schools are roughly divided into 9 categories, which are strictly selected, guaranteed and low in cost.

  Since the founding of New China, public study abroad has been an important part of China’s study abroad. According to statistics, from 1949 to 2019, China sent a total of 331,500 overseas students from various countries. As a non-profit unit responsible for the specific implementation of the national public study abroad, the National Scholarship Fund Committee (hereinafter referred to as the "Foundation Committee") has successively signed cooperation agreements with more than 200 world-renowned universities and scientific research institutions, and the public study abroad personnel are distributed in more than 100 countries around the world.

  There are rigid requirements for the selected personnel.

  Public study abroad means that the state selects talents to go abroad for further study, study for a degree or participate in scientific research projects. Judging from the scope of funding, the state-sponsored study abroad provides scholarships covering living expenses and one round-trip international travel expenses for international students during the study abroad period, but only provides tuition support for some projects. The funding standards of national public scholarships for studying abroad vary from country to country. According to the Instructions for Overseas Students issued by the Committee for Studying abroad, the funding standards for public students sent to a class of countries, such as the United States, Britain, Canada, Australia and Singapore, are 150,000 yuan a year. The scholarship standard for overseas students who are sent to second-class countries, such as Russia, Thailand, India, Malaysia and other countries, is 100,000 yuan a year.

  The personnel sent by public schools to study abroad can be roughly divided into nine categories: senior research scholars, visiting scholars, postdoctoral students, overseas doctoral students, joint doctoral students, overseas postgraduate students, joint postgraduate students, overseas undergraduate students studying for bachelor’s degrees and undergraduate transfer students. Compared with graduate students, there are fewer candidates for public study abroad at the undergraduate level. In 2019, the Beijing Municipal Committee will no longer implement the national public postgraduate program, which means that the selection of public overseas students is becoming more and more strict.

  For public graduate students and public undergraduate students, the application time for optional major projects is mostly concentrated in March each year. In addition to meeting the basic requirements for application, the applicant must also meet the foreign language requirements for studying abroad funded by the National Fund for Studying Abroad and the language requirements of the countries and units studying abroad, such as IELTS (academic), TOEFL, German, French and Italian language proficiency tests. Applicants in the postgraduate category and undergraduate placement category meet the requirements if their foreign language proficiency reaches IELTS 6.5 or TOEFL (IBT)95. In addition, there are a variety of recognition conditions such as the National Foreign Language Proficiency Test (WSK) and the relevant language completion certificate. Applicants only need to meet one of the conditions.

  It should be reminded that the Instructions for Students Studying Abroad puts forward hard requirements for public students studying abroad: in principle, the country of study, the status of study abroad and the duration of study abroad cannot be changed during their study abroad; Regularly review the academic level of some public graduate students and link them with scholarships; In some projects, international students need to return to China for a period of time after they have completed their studies.

  "It is a special honor to study abroad in public."

  An Ran (pseudonym), who studied in Beijing Foreign Studies University as an undergraduate, is a public student. Through the research on international and regional issues and the high-level foreign language talent training program, she successfully applied for the qualification of studying abroad in a country in South Asia, but she has not yet gone abroad due to the epidemic.

  In her view, it is more suitable for minority professionals who are badly needed for national construction to apply for public study abroad: "Public study abroad is a reciprocal measure, students studying abroad can receive funding, and the state can improve the level of academic research in this field."

  "The National Foundation Committee has given many places to study in small language majors." All the students in Enron were approved to study abroad in public schools. Compared with studying abroad at her own expense, she can receive living expenses of about 2,000 yuan per month, and she doesn’t have to bear tuition fees: "Compared with self-funded students, public international students need to report for some activities, but our study abroad program has the double protection of the school and the government."

  Like Enron, Yu Jia, a public student, also comes from a minor language major. He studied Korean in Chaohan College of Yanbian University. From April to October, 2019, he studied Korean as an undergraduate student in the College of Literature of Kim Il Sung University in North Korea.

  When applying for the qualification of a public international student, the Committee for the Study of the Foundation of the People’s Republic of China asked him to rank within 30% of his major in the same grade and have no failed subjects. Yanbian University’s additional requirements for applicants are that the average academic score is not less than 80 (100%) or the average credit score is not less than 3.2 (4%). The project also needs to provide application forms, resumes, study plans, copies of foreign language proficiency certificates and other materials. He has made the most efforts in the study plan: "I will ask the contents of the study plan during the interview, so I specially asked the tutor to modify it."

  Asked about the reasons for choosing a public school to study abroad, Yu Jia said: "The public school study abroad program is supported by scholarships, which can reduce the economic burden brought by going abroad. Compared with self-funded study abroad, because of its strong competition and strict selection procedures, it can be used as a special honor to spur interested students to improve themselves. "

  This period of studying abroad in North Korea is the fastest stage of Yu Jia’s professional ability improvement. He is very grateful to the country for the opportunity to study abroad, and said that he wants to be a college teacher in the future and set an example.

  Expert: It is best to publish a high-level paper before applying.

  Generally speaking, there are the following procedures for applying for public study abroad: understanding the selection plan according to the selection brochure of the year, inquiring about the declarable items according to the status of studying abroad and the country to be studied abroad, preparing for the preliminary application according to the requirements of the proposed application items and the sending channels, registering online with the consent of the unit, preparing the application materials and submitting the application. Tang Zekun, general manager of Jinghong Education, reminded that applicants must first contact the school to submit relevant materials, which will be reviewed and confirmed by the responsible department of the school and then submitted to the National Scholarship Fund Committee, because the Foundation Committee does not directly accept individual applications.

  How to improve the success rate of applicants who have the intention of studying abroad? Tang Zekun said that applicants need to improve their personal comprehensive quality, including professional foundation, academic performance, experience and ability, comprehensive performance, international communication ability (including foreign language level) and development potential. Applicants also need to measure the research level and international recognition of the selected disciplines, and have accumulated in this professional field. Tang Zekun said: "The most intuitive thing is to publish papers in national journals. The higher the grade, the better. This is the focus of school screening."

  In addition, we should also pay attention to the academic background of foreign tutors, their influence in the field, their guidance to overseas students in previous years, and the number of students in the same period: "The higher the level of tutors, the higher the passing rate may be."

  As a former public school student, Luo Xixi, a doctor of medicine from Zhejiang University and a doctor of joint training from the National University of Singapore, suggested that applicants can choose PETS National English Test, WSK National Foreign Language Proficiency Test, IELTS, TOEFL, etc. when submitting English proficiency certificates: "Public school students will screen applicants, and the lack of quantifiable standardized test scores will reduce the competitiveness of applicants." (Yangcheng Evening News reporter Sun Wei Intern Gong Wuyou correspondent Huang Yuying)

Announcement of China National Intellectual Property Administration on unifying the telephone number of patent business consulting service

  In order to implement the "Implementation Opinions on Deepening the Reform of" streamline administration, delegate power, strengthen regulation and improve services "in the Intellectual Property Field and Creating a Good Business Environment" and provide efficient and convenient services to the public, China National Intellectual Property Administration is now making adjustments on matters related to the patent public consultation service telephone. The announcement is as follows:

  From 8: 00 on June 15, 2021, the telephone numbers related to patent business and layout design of integrated circuits were uniformly adjusted to 010-62356655.

  The original patent business related telephone numbers are 62085500, 62088476, 62088300, 62088119, 62088070, 62086383, 62084282, 62084051, 62084058, 62088216, 62088351.

  It is hereby announced.

                                       China National Intellectual Property Administration

                                       June 8, 2021

2023 China Modern Ecological Development Index 72.1: The seven pollution threats that Chinese people are encountering topped the list again.

  China xiaokang. com exclusive feature

  Text | "Xiaokang" China Xiaokang.com reporter Liu Yanhua

  According to the survey results of "China Modern Ecological Development Index 2023", fresh air and clean drinking water are the top eight elements of an ecologically livable city in the eyes of Chinese people.

  

  Image source /hellorf

  "What factors do you think a livable city should include in terms of ecological environment?" This is a topic in the questionnaire survey of "China Modern Ecological Development Index". The survey results of "2023 China Modern Ecological Development Index" show that "fresh air" ranks first among the eight elements of an ecologically livable city in the eyes of Chinese people, and nearly 90% of the respondents chose this option.

  However, reality often makes people feel helpless. Because, the dust is coming again!

  From May 18 to 20, a new round of sand blowing or floating dust was ushered in parts of eastern and southern Xinjiang, central and western Inner Mongolia, northern Gansu, northern Ningxia, northwestern Shaanxi, northwestern Shanxi and northwestern Hebei, and even sandstorms appeared in central Inner Mongolia. It is reported that at 16: 43 on May 18, a strong sandstorm occurred at Saiwusu Airport in Erenhot, Inner Mongolia, with an instantaneous wind speed of 27 m/s and visibility of only 150 m. The rolling yellow sand was like a giant "sand wall".

  According to the three major action plans for air pollution control, the goal of basically eliminating heavy pollution days nationwide in 2025 is to control it within 1%, including eliminating such dusty weather. Dust is a common meteorological disaster. Because of the existence of natural desert, sandstorm, as a natural process and phenomenon, is difficult to be eliminated, but desertification land management can effectively reduce the frequency and intensity of sandstorm. Since the beginning of this century, China has implemented a series of ecological restoration projects. The results of the sixth national survey on desertification and desertification show that for the first time, China has achieved a "double reversal" of desertification and desertified land in all provinces surveyed, with a continuous "double reduction" in area and a continuous "double reduction" in degree, and a continuous "double improvement" in vegetation coverage and carbon sequestration capacity of deserts and sandy land. However, desertification control in China still has a long way to go. As of 2019, the area of desertification land in China is 2,573,700 square kilometers, accounting for 26.81% of the country’s land area; Desertification land covers an area of 1,687,800 square kilometers, accounting for 17.58% of the national territory; The land area with obvious desertification trend is 279,200 square kilometers, accounting for 2.91% of the national territory. According to official data, the cumulative number of dust storms from January to May is 11.9 times all the year round, but it is obviously higher this year, reaching 14 times as of May 20th.

  The frequent occurrence of dust and sand once again sounded the alarm of ecological security for people.

  Compared with air quality, water pollution is more worrying.

  From April to May, 2023, Xiaokang magazine, in conjunction with the National Information Center, and together with relevant experts and institutions, conducted a survey on "2023 China Modern Ecological Development Index". "China Modern Ecological Development Index" was born out of "China Ecological Well-off Index", followed the objective situation and development trend of the times, and was updated and perfected. It was mainly measured from five aspects: the public’s evaluation of the surrounding environment, the evaluation of China’s ecological environmental protection policies, laws and regulations, the recognition of government investment, implementation and efficiency in environmental protection, the self-evaluation of environmental awareness and participation, and the expectation of ecological environmental protection prospects.

  After weighting the survey results and the statistical monitoring data of relevant state departments, it is concluded that the modern ecological development index of China in 2023 is 72.1 points, 2.0 points higher than the previous year. Among them, the evaluation of the surrounding environment, the evaluation of China’s eco-environmental protection policies, laws and regulations, the recognition of government investment, implementation and efficiency in environmental protection, and the self-evaluation of environmental awareness and participation are 68.7 points, 73.0 points, 71.2 points, 71.4 points and 83.6 points, respectively, which are 1.8 points, 1.7 points, 1.8 points and 83.6 points higher than the previous year.

  Strengthening the prevention and control of air pollution is the common aspiration of the whole society. With the implementation of the Air Pollution Prevention Action Plan and the Three-year Action Plan to Win the Blue Sky Defence War, China’s air quality has been greatly improved since 2013. In the past ten years, China’s GDP has increased by 69%, the concentration of PM2.5 has decreased by 57%, achieving ten consecutive declines, the number of days of heavy pollution has decreased by 92%, and the concentration of sulfur dioxide has dropped to single digits; The national emissions of sulfur dioxide and nitrogen oxides dropped from more than 20 million tons to about 3 million tons and 9 million tons, respectively, down by 85% and 60%.

  However, as Liu Bingjiang, director of the Atmospheric Environment Department of the Ministry of Ecology and Environment, said at the regular press conference held by the Ministry of Ecology and Environment in March, "the improvement effect is still not stable." Especially this year, with the comprehensive recovery of economic and social activities, the increase of emissions, and the impact of climate change, the air quality situation is not optimistic. Not only have there been 14 rounds of large-scale dusty weather, but ozone pollution has also appeared in Jinan and Zhengzhou.

  This is also reflected in the "2023 China Modern Ecological Development Index" survey. Facing "What do you think of the air quality in your city?" On this issue, 51.4% of the respondents thought it was "relatively good" and 12.5% of the respondents bluntly said it was "very good", making a total of 63.9%, a decrease of 0.1 percentage point over the previous year. Respondents who thought it was "relatively poor" accounted for 10.8%, and those who bluntly said it was "very poor" accounted for 1.4%, making a total of 12.2%, a decrease of 2.0 percentage points over the previous year. In addition, 23.9% of the respondents rated it as "average", an increase of 2.1 percentage points over the previous year.

  However, water pollution and soil pollution are more worrying than air pollution. In this year’s "List of Pollution Types that Seriously Threaten the Public", "Water Pollution" topped the list, and 47.3% of the respondents said that they were being threatened by water pollution. "Soil pollution" surpassed "air pollution" for the first time, ranking second, with a vote rate of 30.8%.

  Water is the source of life and the starting point of ecological civilization construction. The survey results of "2023 China Modern Ecological Development Index" show that 59.3% of the respondents rated the water quality of daily water (tap water, accumulated water, etc.) as "average", 13.4% as "poor", 2.6% as "very poor", and only 24.7% of the respondents gave a positive evaluation, less than a quarter. However, the evaluation of the natural water bodies (streams, rivers, lakes and seas) in the city is not optimistic, with less than 20% respondents giving positive comments, 26.5% respondents thinking that they are "poor" and "very poor", and 54.7% respondents evaluating them as "average".

  In fact, in the first half of this year, the Ministry of Ecology and Environment also said in response to a reporter’s question that China’s water ecological environment protection has undergone a major turning point, but the structural, root and trend pressures faced by water ecological environment protection have not been fundamentally alleviated, the imbalance and uncoordinated improvement of water environmental quality is prominent, the ecological water supply for rivers and lakes is insufficient, the water ecological damage is prominent, and the water ecological environment risk is still high, which is still far from the requirements of beautiful China construction.

  Seven difficult problems of environmental governance, strengthening supervision and consolidating responsibility

  Continuing the convention, the "2023 China Modern Ecological Development Index" survey asked the respondents to select seven difficult problems in China’s environmental governance work again. The first one is "enterprises only care about their own economic interests and lack social responsibility" (36.0%), the second one is "local governments are driven by interests and lack of implementation" (31.3%), and the third one is "public environmental awareness is insufficient". The fourth to seventh places are "China’s industrial structure is unreasonable, and the proportion of heavy industrial enterprises with high energy consumption is too large" (24.6%), "lack of relevant laws and regulations" (21.9%), "the development idea of" pollution first, then treatment "still exists" (18.3%) and "limited power of environmental protection departments" (5.2%).

  It can be seen that it is still an important task for China to realize the modernization of national governance system and governance capacity to accelerate the construction of a modern environmental governance system with the leadership of party committees, government-led, enterprise subjects, social organizations and the public participating together.

  At the end of 2022 and the beginning of 2023, an 11-day New Year’s haze occurred in China, concentrated in Shaanxi and Henan. The Ministry of Ecology and Environment launched an emergency plan for heavy pollution, but the effect was not satisfactory. In order to find out, Huang Runqiu, Minister of Ecology and Environment, and Zhao Yingmin, Vice Minister of Ecology and Environment, went to 13 enterprises in Henan and Shaanxi to carry out inspections in the way of "four noes and two straights" from February 20 to 22, and found that there were a lot of outstanding environmental violations such as abnormal operation of pollution control facilities, illegal discharge, fraudulent production accounts, online monitoring and manual monitoring.

  Frequent corporate environmental violations have fully exposed the shortcomings and weaknesses in China’s current environmental governance. First, some enterprises ignore the law and break through the bottom line. Second, in some places, the determination to tackle pollution is insufficient and the tenacity is insufficient. Third, the ecological environment supervision in some places is superficial and weak.

  Only by implementing the strictest system and the strictest rule of law can we provide a reliable guarantee for the construction of ecological civilization. A few days ago, the Ministry of Ecology and Environment completed the revision of the original Measures for Environmental Administrative Punishment, and issued the newly revised Measures for Ecological Environmental Administrative Punishment, making adjustments in the types of punishment, time limit, authority, procedures and law enforcement methods, responding to new changes in the reform process and new problems that need to be solved urgently in local areas, and ensuring that the law enforcement team of ecological environment strictly regulates and carries out law enforcement activities according to law.

  In addition, the red line system of ecological protection is an important institutional innovation of ecological environmental protection in China, which provides a brand-new ecological protection model. The latest news shows that at present, the national ecological protection red line has been delineated and released. The following question is how to protect, use and implement the red line of ecological protection.

  Keeping the red line of ecological protection and building an ecological security barrier need to be implemented steadily from multiple angles, and arousing public awareness of environmental protection is one of the important tasks. The survey of "2023 China Modern Ecological Development Index" shows that the public’s awareness of environmental protection needs to be further improved, and 75% of the respondents are willing to change their lifestyles that are contrary to environmental protection for environmental protection, which is 11.9 percentage points lower than the previous year.

  ("Xiaokang" China Xiaokang. com exclusive feature)

  This article was published in the June 2023 issue of Xiaokang.

  

  

  

  

  

Thailand launches nationwide vaccination campaign against COVID-19, and Prime Minister Ba Yu promises to vaccinate all people.

  On the morning of June 7th, local time, Thai Prime Minister Ba Yu, accompanied by Deputy Prime Minister and Minister of Health Anutin, Minister of Interior Anupong and Minister of Communications Sashayan, went to the largest rail transit center in Southeast Asia — — Bangkok Banglike Station, visited the largest COVID-19 vaccination site in Thailand, and officially started the nationwide vaccination work.

  Ba Yu delivered an online video speech at the scene, asking about the progress of vaccination sites across the country, and promised the people of the whole country that the government has prepared enough vaccines and will distribute them to all parts of the country one after another, so that everyone can get vaccinated. He thanked all the departments and staff who worked hard for the vaccine-related work, and said that as the prime minister, he would be responsible for all problems.

  The vaccination point of Bangkok Bangxiang Station has arranged 500 medical staff to provide services, and the daily vaccination amount can reach more than 10,000. At present, the planned vaccination ratio is 50% for government staff and 50% for the public. Inoculators must make an appointment in advance through the mobile phone applications of major telecom operators.

  COVID-19 vaccination in Thailand started at the end of February this year. Due to the limited vaccine supply, the previous vaccination was mainly aimed at medical workers and high-risk groups. (Reporter Li Min, General Desk)

Tax revenue organized by national tax authorities in the first three quarters of 2019

On the morning of October 30th, State Taxation Administration of The People’s Republic of China held a press conference, mainly introducing the tax authorities’ implementation of tax reduction and fee reduction, organization of tax revenue, deepening the "streamline administration, delegate power, strengthen regulation and improve services" reform and optimizing the tax business environment in the first three quarters of this year.

 

The "report card" of tax reduction and fee reduction in the first three quarters was released

 

According to Cai Zili, executive deputy director of the Tax Reduction Office of the State Administration of Taxation and director of the revenue planning and accounting department, recently, the declaration of the "big levy period" ended in the third quarter of this year, and the State Administration of Taxation completed the statistical accounting of tax reduction and fee reduction in the first three quarters in time. In the first three quarters of this year, the country increased taxes and fees by 1,783.4 billion yuan, including 1,510.9 billion yuan in new taxes and 272.5 billion yuan in new social security fees. The new tax cuts mainly include 703.5 billion yuan in the VAT reform (including 118.4 billion yuan in the adjustment of the VAT rate on May 1 last year and 585.1 billion yuan in the deepening of the VAT reform this year), 182.7 billion yuan in the inclusive policy for small and micro enterprises, and 442.6 billion yuan in the two-step reform of personal income tax.

"The implementation of a larger tax reduction and fee reduction policy this year has a more obvious impact on the reduction of tax revenue." Cai Zili introduced that in the first three quarters, the national tax authorities organized tax revenue (excluding export tax rebates) of 11,265.8 billion yuan, an increase of 0.3%, and the growth rate dropped by 12.9 percentage points compared with the same period of last year. In the first three quarters, the tax burden level of various industries decreased to varying degrees year-on-year.For example,The new tax reduction of manufacturing industry was 473.8 billion yuan, accounting for 31.36% of the total tax reduction, and the industry tax burden decreased by 1.08 percentage points year-on-year; The new tax reduction in the wholesale and retail industry was 325.8 billion yuan, accounting for 21.56% of the total tax reduction, and the industry tax burden decreased by 3.27 percentage points year-on-year.Another example is,The construction industry, transportation, warehousing and postal services all increased tax reduction by 117.9 billion yuan, accounting for 7.8% of the total tax reduction. The tax burden of these two industries decreased by 0.63 and 0.35 percentage points respectively.

 

The effect of reducing taxes and fees to promote development and activation is further revealed.

 

Cai Zili introduced that since the implementation of the tax reduction and fee reduction policy, the tax authorities have made a preliminary analysis of the implementation effect of the policy while paying close attention to the implementation of the policy. The results show that the role of tax reduction and fee reduction in stabilizing economic development and stimulating the vitality of innovation and entrepreneurship has become increasingly apparent.

  -Tax cuts and fee reductions have taken root, stabilizing economic development expectations.Under the complicated and changeable economic situation at home and abroad, the tax reduction and fee reduction policy has fully played a countercyclical adjustment role, benefiting taxpayers and payers more directly and effectively, and stabilizing the economic development expectation. According to the survey data of the tax department, 92.2% of taxpayers believe that tax reduction and fee reduction have had a positive impact on the production and operation activities of enterprises and boosted the confidence of market participants.

-The rapid increase in R&D investment has stimulated the vitality of scientific and technological innovation.In recent years, China has repeatedly optimized and adjusted policies to encourage innovation, such as adding and deducting R&D expenses, so that enterprises have more funds for R&D innovation. According to the survey data of tax authorities, in the first three quarters, 45% of manufacturing taxpayers used the tax reduction and fee reduction bonus to increase investment in research and development. The research and development expenses of 100,000 key tax source enterprises monitored by the tax authorities in the first three quarters increased by 19.3% year-on-year, an increase of 3.4 percentage points over the whole year of 2018.

-The private economy enjoys a deep dividend and strengthens the foundation for good development.According to the data of the State Administration of Taxation, in the first three quarters, taxpayers in the private economy, including private enterprises and individual economies, increased their tax cuts by 964.4 billion yuan, accounting for 64% of the total tax cuts, benefiting the most. Most of the beneficiaries of the inclusive tax reduction policy for small and micro enterprises are the private economy. In the first three quarters, the private economy enjoyed the new tax reduction of 161.9 billion yuan, accounting for 88.61%. In the first three quarters, the sales revenue of the national private economy increased by 9.7% year-on-year, faster than the overall increase of 1.6 percentage points, and the investment in machinery and equipment increased by 8.9% year-on-year, faster than the overall increase of 2.8 percentage points.

-the improvement of residents’ spending power has stimulated the growth of social consumption.In the first three quarters, the personal income tax reform increased tax reduction by 442.6 billion yuan, with a cumulative per capita tax reduction of 1,764 yuan. The reduction of personal income tax has directly increased residents’ income and improved their spending power. According to the data of the State Administration of Taxation, in the first three quarters, the sales revenue of life service industry, which reflects residents’ consumption vitality, increased by 16.2%, while the sales revenue of Internet wholesale and retail increased by 16.8% year-on-year, which was 4.7 and 5.3 percentage points higher than the sales growth rate of tertiary industry respectively.

-the vitality of market players has stimulated the stability of social employment.In the first three quarters, there were 7.767 million new market players (including individual industrial and commercial households) who handled tax-related matters, with an average monthly increase of 863,000. The policy of tax reduction and fee reduction has enhanced the willingness to start a business, increased the activity of market players and created more jobs.

In addition, export enterprises have benefited significantly and their operating pressure has been effectively alleviated. In the first three quarters, export enterprises enjoyed a total tax reduction of 274.2 billion yuan, and at the same time, thanks to the increase of export tax rebate rate twice, export enterprises increased export tax rebate (exemption) by 40.9 billion yuan.

 

Simplify the procedures for tax administrative licensing and other matters.

 

Fu Shulin, director of the Tax Publicity Center and deputy director of the General Office of the State Administration of Taxation, said that in order to implement the State Council’s decision on deepening the "streamline administration, delegate power, strengthen regulation and improve services" reform and optimizing the business environment, the State Administration of Taxation recently issued the "Announcement on Further Simplifying the Procedures for Tax Administrative Licensing Matters", which will further simplify the procedures, reduce the tax burden and improve service efficiency for only six tax administrative licensing matters, starting from December 1 this year.

-reduce the processing time.For some tax administrative licensing matters, the processing time will be further reduced on the basis of the legal time limit of 20 working days. For example, the time limit for the completion of three matters, such as the taxpayer’s deferred declaration and approval, and the approval of the maximum invoicing limit for special VAT invoices, has been reduced to less than 10 working days; The time limit for the approval of the taxpayer’s change of tax quota is reduced to less than 15 working days.

-degenerate application documents.Taxpayers are no longer required to fill in the approval form or approval form for the approval of deferred tax payment and declaration, but the relevant contents are incorporated into the Application Form for Tax Administrative License to realize "one form integration".

-reduce the materials submitted.For the approval of taxpayers’ deferred tax payment, five application materials, such as deferred tax payment report and balance sheet, were cancelled; For the approval of taxpayers’ deferred declaration, the applicant is no longer required to submit a separate statement of the situation, just fill in the relevant information briefly in the application form.

-simplify the delivery process.If the tax administrative license document is directly delivered to the applicant through the tax service window, and the applicant has no objection, it is only necessary for the applicant to sign or stamp at the end of the document and indicate the date of receipt, and it is not necessary to fill out the "Tax Document Delivery Receipt" separately.

At the same time, in order to promote opening wider to the outside world, help non-resident taxpayer to better enjoy the tax treaty treatment and reduce the tax burden, the State Administration of Taxation recently revised and issued the Administrative Measures for non-resident taxpayer to Enjoy the Treaty Treatment, which will be implemented as of January 1, 2020. Compared with the original method, the new method is more convenient to enjoy treatment, with more concise statements and clearer responsibilities. For example, the Measures greatly simplified the forms to be filled in by non-resident taxpayer, not only reducing the number from 10 to 1, but also further simplifying the contents, just filling in the basic information such as the taxpayer’s name and contact information and making a statement. For another example, the "Measures" stipulate that non-resident taxpayer enjoys the agreed treatment and implements the method of "self-judgment, declaration and enjoyment, and relevant materials are kept for future reference", that is, taxpayers who think that they meet the conditions for enjoying the agreed treatment, whether filing their own declarations or withholding declarations, do not need to submit other materials except reporting relevant statements, and will be kept for future reference.

 

Actively build a tax credit system that praises honesty and punishes dishonesty

 

"The implementation of the blacklist of tax violations and the joint disciplinary system is an important measure for the tax authorities to optimize law enforcement methods and improve the business environment." Fu Shulin said. In recent years, the tax authorities have actively and continuously promoted the "blacklist" of tax violations and the joint disciplinary system, and made great efforts to build a tax credit system that praises honesty and punishes dishonesty, and achieved remarkable results.

-cracking down on tax fraud and crimes.Since the State Administration of Taxation, the Ministry of Public Security, the General Administration of Customs and the People’s Bank of China launched a two-year special campaign to crack down on tax fraud in August 2018, as of September 2019, 176,300 enterprises suspected of tax fraud were investigated and dealt with according to law; Through strict investigation of "fake enterprises", it was found that 8.35 million VAT invoices were falsely issued, involving a tax amount of 155.8 billion yuan; By cracking down on "fake exports", the tax loss of 16.2 billion yuan was recovered, which initially curbed the rampant trend of false tax fraud and effectively guaranteed the implementation of the tax reduction and fee reduction policy.

-implementing the "blacklist" system for tax violations.Since the publication of "blacklist" cases in October 2014, as of September this year, the national tax authorities have published a total of 30,645 cases, of which the number of cases published in the first three quarters of this year alone reached 14,003. The tax authorities have included all the parties involved in the "blacklist" cases of tax violations in the D-level scope of tax credit, and taken stricter measures such as invoice management and export tax rebate audit according to law.

-promoting joint disciplinary work.From its launch in 2015 to September 2019, the tax authorities have pushed the "blacklist" information of tax violations to relevant departments for 393,000 times, including 192,700 times in the first three quarters of this year. A total of 24,600 "blacklisted" parties were restricted by the market supervision department to hold relevant positions in enterprises; 25,000 "blacklisted" parties were restricted from financing and credit granting by financial institutions; More than 30,000 "blacklisted" parties were restricted from obtaining government-supplied land and government financial support, which effectively shocked the parties to major tax violations and dishonesty cases.

-implementing the credit repair system.Since the establishment of the tax credit repair mechanism in April 2016, as of September this year, a total of 1,650 "blacklist" parties involved in tax evasion have withdrawn from the "blacklist" bulletin board after voluntarily paying taxes, late fees and fines, which reflects the guiding role of credit supervision in paying taxes in good faith.

 

Promote the implementation of convenience service measures in theme education

 

Fu Shulin introduced that in the first batch of education on the theme of "Do not forget your initiative mind, Keep in mind the mission" carried out in June-August this year, the State Administration of Taxation focused on the problems strongly reflected by taxpayers and payers, and launched 20 measures to facilitate tax payment in two batches, canceled 25 tax certification items, revised and promulgated the "Measures for the Administration of Tax Service Complaints", etc., and optimized the service experience from the aspects of reporting payment, convenient tax payment, invoice use and inter-departmental cooperation, and effectively improved the service.

Judging from the Global Business Environment Report 2020 recently released by the World Bank,The global ranking of China’s business environment has risen from 46th last year to 31st, and it has been ranked among the top ten economies with the greatest improvement in the global business environment for two consecutive years. Among them, the ranking of tax indicators has increased by 9 places this year on the basis of the previous two years, achieving "three consecutive rises". The World Bank believes that on the one hand, the main reason for the improvement in the ranking of tax indicators is that China has introduced a larger-scale tax reduction and fee reduction policy; On the other hand, China tax authorities have made remarkable achievements in implementing tax reduction and fee reduction, and continuously promoting the reform of tax payment facilitation.

Judging from the results of the special survey on taxpayer satisfaction in 2019 commissioned by the State Administration of Taxation,The comprehensive score of national taxpayer satisfaction was 84.42 points, which was 1.44 points higher than that of the same caliber in 2018, and it continued to maintain a steady and progressive trend. Over 90% of corporate taxpayers’ satisfaction was significantly improved, and the scores of 12366 tax service hotline, tax service office service, running at most once, applying for VAT invoices and tax return forms were comprehensively improved, which showed that local tax authorities were focusing on facilitating tax payment, finding gaps, grasping implementation and promoting rectification in theme education.

"At present, the second batch of theme education is being carried out in depth. Compared with the first batch of theme education, the tax department has more units and a large number, and it has more direct and closer contact with taxpayers and payers." Fu Shulin said that under the guidance of Socialism with Chinese characteristics Thought of the Supreme Leader in the New Era and in accordance with the requirements of the Regulations on Optimizing the Business Environment recently promulgated by the State Council, the tax authorities will further implement various new measures for tax payment for the convenience of the people, strive to achieve a lighter tax burden, shorter tax time, wider tax channels and better tax methods, and continue to lay a good combination of policies to benefit the people and serve the convenience of the people, further enhancing taxpayers.

Related links: 1.  Case study of honesty and credit construction in tax field

                    2.  Record of State Taxation Administration of The People’s Republic of China’s press conference