CCTV News:Recently, some media have received complaints from consumers, saying that the mobile phone of their loved ones has been charged a roaming package fee called "Family Province", and the roaming fee for mobile phones has been cancelled as early as 2017. Why do you keep charging for services that have been cancelled? China Mobile’s customer service responded that users will always charge by default if they don’t take the initiative to cancel.

The reporter searched on the internet complaint platform and found that the phenomenon of unknown deduction and hidden charges by the three major operators still occurs from time to time. However, the above phenomenon has not been paid enough attention due to factors such as being difficult to be discovered, involving a small amount of money and high cost of safeguarding rights.

Roaming fee cancellation package is still charged. Customer service: users will always charge by default if they don’t take the initiative to cancel.

Recently, Mr. Zhao found that the mobile phone of the elderly at home has been charged the "family province" package fee. Mr. Zhao said that because the elderly at home had worked in the field for a period of time before retirement, he handled this business for the elderly at that time in order to save communication fees.

Mr. Zhao said that he had forgotten that there was still this set meal, because the amount was not much, and the old people at home didn’t pay attention to it every time the fee was deducted. However, recently, when he was helping the elderly to sort out unused mobile phone numbers, he found that the bills of the past few years also included this package fee.

But what puzzles him is that as early as September 2017, the three major operators have cancelled long-distance and roaming charges nationwide, so why has this package been deducted? "Roaming fees are not collected. What’s the point of this package? Why doesn’t the move cancel actively? "

In view of this situation, Beijing Mobile Phone Customer Service said that the "domestic roaming plan" service requires users to send SMS to unsubscribe, otherwise even if the service no longer exists, the fee will still be deducted. The customer service staff said that "the cancelled business will also generate package charges" is a system problem, and he can’t solve it, so he can only apply to the superior for handling.

According to the "China Mobile Communication Customer Network Access Service Agreement" officially issued by Beijing Mobile, it is clearly stipulated that "in case of unified adjustment of the tariff standard by the competent government department, this agreement will be implemented at the specified time according to the adjusted tariff standard by the competent government department." Obviously, Mobile has not fulfilled its promise in the agreement. In the face of the business that the government has already stipulated that it will no longer charge, Mobile is still charging the package fee.

Why are the services of nearly 200,000 operators always unsatisfactory?

In 2016, when Mr. Li of Xuzhou handled the mobile phone number under his personal name, Mobile handled the business of phone bill withholding and color ring back tone for him on the grounds that he recommended to bind the family number for free. Later, the mobile phone number was abandoned for many years. On February 14th this year, while checking the phone bill for his family, Mr. Li learned that the previously abandoned mobile phone number had been deducting the phone bill from his family, with a total deduction of 1,728 yuan.

"I haven’t received any reminder from the operator for so many years. I called 10086 customer service to complain, and it’s been ten days, and I didn’t get a satisfactory result." Mr. Li said that Xuzhou Mobile was willing to refund its CRBT fee for two years later, but he was not satisfied.

Mr. Li hopes that Mobile can compensate all the expenses deducted from the mobile phone number in the past six years. At the same time, he thinks that the services provided by Mobile are suspected of fraud. According to the relevant provisions of the Consumer Protection Law of People’s Republic of China (PRC), Mobile should pay it a total of 6,912 yuan according to the principle of "one refund and three losses". Mr. Li revealed that he had filed a complaint on the complaint platform on February 27 this year, but he has not received a substantive response from Mobile.

Like Mr. Li, waiting for the mobile response, there is Ms. Yang who was "inexplicably" opened the monthly traffic package business last week. Ms. Yang said that she had successfully drawn a member of a video website when she participated in an APP lottery. After entering her mobile phone number and verification code, she immediately received a short message from China Mobile, saying that she had launched the mobile "30 yuan 10G monthly subscription" package.

"I don’t want to open this business. I contacted the mobile APP customer service early the next morning to cancel this package, but the other party told me that I couldn’t cancel it, and I had to wait for the operator to contact me." On the morning of that day, Ms. Yang called the customer service staff several times, and the other party responded that it could not be cancelled. In the meantime, Mobile never contacted her. "When it was opened, it was only necessary to receive a verification code. When canceling the business, the consumer could not cancel it after many twists and turns."

The above two consumers are not alone. Only on the complaint platform of Black Cat, there are nearly 200,000 complaints against China Mobile, China Unicom and China Telecom, while there are more than 100,000 complaints against China Mobile. Through combing, CCTV reporters found that these complaints include the automatic deduction of the changed package without the user’s knowledge, the difficulty of inducing the opening of a new package and canceling it, and the automatic deduction of the package after exceeding the traffic.

(Complaints against the three major operators on the black cat complaint platform)

Lawyer: Operators should take the initiative to disclose the changes of charges to consumers, and suggest canceling the charges for caller ID of mobile phones.

Zhou Shihong, member of Chinese People’s Political Consultative Conference, vice president of Anhui Lawyers Association and director of Anhui Tianrui Law Firm, said that the above-mentioned operators’ operation methods have infringed on the legitimate rights and interests of consumers. Lawyer Zhou explained that in most cases, the amount involved in the hidden deduction of fees by operators is usually small, and the cost of rights protection is relatively high, so many consumers can’t choose it.

In addition, "there is still information asymmetry, and it is difficult for ordinary people to tell the difference between many packages provided by operators", so many consumers have been "accidentally" handled a certain business, and some have found it after a long time, but it is very difficult to cancel it. Lawyer Zhou believes that as an operator, it should take the initiative to disclose and inform consumers of the changing charging rules. "What should be collected should not be collected, which is related to the honest operation of enterprises."

During the interview, Mr. Zhou also introduced to the CCTV reporter the proposal he put forward at the two sessions this year about "telecom operators canceling the charges for caller ID of mobile phones". Similar to the "hidden charges" mentioned in this article, some respondents said that they still don’t know that operators are charging users for caller ID fees at present.

Lawyer Zhou found in the investigation that the charging standards of different operators in different regions are not the same, which are generally below 10 yuan per household per month, ranging from 3 to 6 yuan. Some of them are included in the tariff package, and some directly indicate the caller ID fee. At present, there are about 1.6 billion mobile phone users in China. According to the fact that 50% of the users open the caller ID function, the annual caller ID fee charged by operators is 28.8 billion yuan based on the monthly 3 yuan of each household. In addition, some fixed telephones also charge for caller ID.

Lawyer Zhou believes that, first, caller ID charges are out of touch with costs. In today’s technical conditions, "caller ID" is the standard function of communication equipment, and the cost of providing "caller ID" function for operators is almost negligible (in reality, operators have never disclosed the cost basis of caller ID charging).

Second, the operator charges the caller ID fee, but it is not responsible for the wrong caller ID. In recent years, the number of online telecom fraud cases is increasing day by day, and more than 90% of them are fraudulent by tampering with telephone numbers. Criminals use or tamper with the caller ID, display the wrong number to mislead the owner and commit fraud, but operators are not responsible for this. Therefore, in order to safeguard the legitimate rights and interests of users, we should further standardize the charging behavior of telecom operators.

Regulations of the People’s Republic of China on the Implementation of Budget Law

(1995year11moon22DecreeNo. of the State Council of the People’s Republic of China186No. release2020yeareightmoonthreeDecreeNo. of the State Council of the People’s Republic of China729No. revision)

Chapter I General Principles

Article 1 These Regulations are formulated in accordance with the Budget Law of the People’s Republic of China (hereinafter referred to as the Budget Law).

Article 2 The dispatched offices of local governments at or above the county level shall conduct budget management activities according to the authorization of the government at the corresponding level, which shall not be regarded as the first-level budget, and their revenues and expenditures shall be included in the budget at the corresponding level.

Article 3 The budget of the social insurance fund shall realize sustainable operation on the basis of actuarial balance, and the general public budget may appropriately arrange funds to supplement the budget of the social insurance fund according to needs and financial resources.

Article 4 The "departments" mentioned in the second paragraph of Article 6 of the Budget Law refer to state organs, armies, political party organizations, institutions, social organizations and other units that have a direct relationship with the financial department of the government at the corresponding level.

Article 5 The budgets of various departments shall reflect all budgetary funds allocated to the department and its subordinate units by the general public budget, government fund budget and state-owned capital operation budget.

The budget revenue of each department includes the budget allocation revenue and other income arranged by the finance at the corresponding level for this department and its subordinate units. The budget expenditure of each department is the expenditure corresponding to the budget income of the department, including basic expenditure and project expenditure.

The basic expenditure mentioned in the second paragraph of this article refers to the expenditure incurred by various departments and units to ensure the normal operation of their institutions and complete their daily tasks, including personnel funds and public funds; The project expenditure refers to the expenditure incurred by various departments and units to complete their specific tasks and career development goals.

The budgetary appropriation income of each department and its subordinate units at the corresponding level and their corresponding expenditures shall be reflected separately in the departmental budget.

The specific measures for the preparation and implementation of departmental budgets shall be stipulated by the financial department of the government at the corresponding level according to law.

Sixth general transfer payments to the public should be detailed to the region. The disclosure of special transfer payments to the public should be refined to regions and projects.

Government debt, government operating expenses, government procurement, financial special account funds, etc., are disclosed to the public in accordance with relevant regulations.

Department budgets and final accounts shall disclose basic expenditures and project expenditures. The departmental budget and final accounts expenditure shall be disclosed according to its functional classification; According to its economic nature, the basic expenditure should be made public.

The budgets, final accounts and statements of the subordinate units of various departments shall be approved by the departments.twentyDays by the unit to the public. The unit budget and final accounts shall disclose the basic expenditures and project expenditures. The unit budget and final accounts expenditure shall be disclosed according to its functional classification; According to its economic nature, the basic expenditure should be made public.

Article 7 The central and local tax sharing system mentioned in Article 15 of the Budget Law refers to the financial management system that determines the scope of central and local fiscal expenditures on the basis of dividing the powers of central and local governments, and divides the central and local budgetary revenues according to tax categories.

The specific contents and implementation measures of the tax-sharing financial management system shall be implemented in accordance with the relevant provisions of the State Council.

Article 8 Local governments at or above the county level shall, in accordance with the principle of central and local tax sharing and the relevant provisions of the higher-level government, determine the financial management system of the government at the same level for the lower-level governments.

Article 9 The term "general transfer payment" as mentioned in the second paragraph of Article 16 of the Budget Law includes:

(1) Balanced transfer payment;

(two) financial assistance to the old revolutionary base areas, ethnic minority areas, border areas and poverty-stricken areas;

(3) Other general transfer payments.

Article 10 The term "special transfer payment" as mentioned in the third paragraph of Article 16 of the Budget Law refers to the budgetary funds given by the higher-level government to the lower-level government in order to achieve specific economic and social development goals, and used by the lower-level government according to the purposes specified by the higher-level government.

The financial departments of governments at or above the county level shall, jointly with relevant departments, establish and improve the regular evaluation and withdrawal mechanism of special transfer payments. The special transfer payment after evaluation shall be dealt with according to the following circumstances:

(a) in accordance with laws, administrative regulations and the provisions of the State Council, it is necessary to continue the implementation, you can continue to implement;

(two) the relevant requirements of the establishment are changed, or the actual performance is far from the target, and the management is not perfect enough, which should be adjusted;

(3) If the foundation is invalid or abolished, it shall be cancelled.

Article 11 Budget revenue and budget expenditure shall be calculated in RMB yuan. Where budgetary revenues and expenditures are received and paid in currencies other than RMB, they shall be converted into RMB.

Chapter II Scope of Budget Revenue and Expenditure

Article 12 The term "administrative fee income" as mentioned in the first paragraph of Article 27 of the Budget Law refers to the income formed by state organs, institutions, etc. charging fees to specific objects in accordance with the provisions of laws and regulations and with the approval of procedures stipulated by the State Council, in the process of implementing social public management and providing specific public services to citizens, legal persons and other organizations.

The income from paid use of state-owned resources (assets) mentioned in the first paragraph of Article 27 of the Budget Law refers to the income from paid use of state-owned resources such as mineral deposits, rivers, sea areas, uninhabited islands and forests and grasslands owned by the state according to the law, and the income from state-owned assets that are included in the general public budget management according to the regulations.

The term "transfer income" as mentioned in the first paragraph of Article 27 of the Budget Law refers to the tax refund and transfer payment from higher authorities, the income from lower authorities, the transferred funds, and the free assistance from the non-affiliated government included in the transfer income according to the provisions of the Ministry of Finance.

Article 13 transfer expenditure includes the payment of higher-level expenditures, tax refund and transfer payments to lower levels, transfer of funds, and free assistance to non-affiliated governments listed in transfer expenditure according to the provisions of the Ministry of Finance.

Article 14 The budgetary revenue of government funds includes the revenue from various projects of government funds and the transfer income.

The budgetary expenditures of government funds include the expenditures of various projects and transfer expenditure corresponding to the budgetary revenues of government funds.

Article 15 The budget income of state-owned capital operation includes the profit income turned over to the state by wholly state-owned enterprises and wholly state-owned companies that should be included in the budget of state-owned capital operation according to laws, administrative regulations and the State Council regulations, the dividend income obtained from state-owned capital holding and shareholding companies, the transfer income of state-owned property rights, liquidation income and other income.

State-owned capital operating budget expenditure includes capital expenditure, expense expenditure, transfer of funds to the general public budget and other transfer expenditure and other expenditures.

Article 16 The budgetary income of social insurance funds includes various social insurance premium income, interest income, investment income, general public budget subsidy income, collective subsidy income, transfer income, higher-level subsidy income, lower-level premium income and other income.

The budget expenditure of social insurance fund includes various social insurance benefits expenditure, transfer expenditure, subsidy to lower level expenditure, upper level expenditure and other expenditures.

Article 17 The specific measures for the division of income and expenditure items between the higher and lower levels of local budgets, as well as the payment, return or transfer shall be formulated by the local government at the higher level and reported to the Standing Committee of the people’s congress at the corresponding level for the record.

Article 18 The specific measures for the division of income and expenditure items between the upper and lower levels of local social insurance fund budgets, as well as the solution and subsidies, shall be formulated by the local government at the higher level according to the overall level and reported to the Standing Committee of the people’s congress at the corresponding level for the record.

Chapter III Budgeting

Article 19 The draft budget referred to in Article 31 of the Budget Law refers to the budgets prepared by governments at all levels, departments and units that have not been examined and approved by legal procedures.

Article 20 The term "performance evaluation" as mentioned in the first paragraph of Article 32 of the Budget Law refers to a systematic and objective evaluation of the input, use process, output and effect of budgetary funds according to the set performance objectives and standardized procedures.

The results of performance evaluation should be used as the basis for improving management and compiling future annual budgets in accordance with regulations.

Article 21 The budgetary expenditure standards mentioned in the third paragraph of Article 32 of the Budget Law refer to the expenditure budgeting standards that are reasonably classified and stipulated separately, including basic expenditure standards and project expenditure standards.

The financial departments of local governments at all levels shall, according to the budget expenditure standards formulated by the Ministry of Finance, and in combination with the level of economic and social development and financial resources of the region, formulate the budget expenditure standards of the region or the corresponding level.

Article 22 The Ministry of Finance shall, every yearsixmoon15A few days ago, the specific matters of preparing the draft budget for the next year were deployed, and the report format, compilation method and submission period were stipulated.

Twenty-third central departments should be in accordance with the requirements of the State Council and the deployment of the Ministry of Finance, combined with the specific situation of the department, organize the preparation of the draft budget of the department and its subordinate units.

The central departments are responsible for reviewing the draft budgets of their subordinate units, compiling the draft budgets of their own departments, and submitting them to the Ministry of Finance for review in accordance with relevant regulations.

Article 24 The Ministry of Finance shall examine and verify the draft budgets of various central departments, and formulate the draft central budget in detail; Summarize the draft local budget or local budget, and compile the draft central and local budgets.

Twenty-fifth provinces, autonomous regions and municipalities directly under the central government in accordance with the requirements of the State Council and the deployment of the Ministry of Finance, combined with the specific conditions of the region, put forward the requirements of the administrative region to prepare a draft budget.

The financial departments of local governments at or above the county level shallsixmoon30A few days ago, the specific matters of preparing the draft budget for the next year in this administrative region were deployed, and the relevant report format, compilation method and submission period were stipulated.

Article 26 All departments of local governments at or above the county level shall, according to the requirements of the government at the corresponding level and the deployment of the financial department of the government at the corresponding level, organize the preparation of the draft budgets of their own departments and their subordinate units, and report them to the financial department of the government at the corresponding level for examination in accordance with the provisions.

Article 27 The financial departments of local governments at or above the county level shall examine the draft budgets of various departments at the corresponding level, specifically compile the draft budgets at the corresponding level, and compile the draft total budgets at the corresponding level. After being examined and approved by the governments at the corresponding levels, they shall be submitted to the financial departments of the governments at the next higher level within the prescribed time limit.

The draft general budget at the corresponding level or the general budget at the corresponding level summarized by the financial departments of the governments of provinces, autonomous regions and municipalities directly under the Central Government shall be submitted in the next year.onemoon10Recently reported to the Ministry of Finance.

Twenty-eighth financial departments of governments at or above the county level shall, when examining the draft budgets of various departments at the corresponding level, find that they do not meet the requirements of budgeting, and shall correct them; When compiling the draft general budget at the corresponding level, if it is found that the draft budget at the lower level does not meet the budget preparation requirements of the higher level government or the government at the corresponding level, it shall report to the government at the corresponding level in time and be corrected by the government at the corresponding level.

Twenty-ninth financial departments of governments at all levels shall solicit the opinions of tax, customs and other budgetary revenue collection departments and units when preparing the draft revenue budget.

Budget revenue collection departments and units shall, in accordance with the requirements of the financial department, provide the forecast of next year’s budget revenue collection.

Thirtieth the financial department in conjunction with the administrative department of social insurance deployment of the next year’s social insurance fund budget draft specific matters.

The social insurance agency shall specifically prepare the draft budget of the social insurance fund for the next year and report it to the social insurance administrative department at the same level for review and summary. The draft income budget of the social insurance fund shall be compiled by the social insurance agency in conjunction with the social insurance premium collection agency. The financial department is responsible for reviewing and summarizing the draft budget of the social insurance fund.

Thirty-first financial departments of governments at all levels shall, in accordance with the provisions of the budget law and these regulations, formulate rules for the preparation of the draft budget at the corresponding level.

Thirty-second departments and units in the preparation of the draft budget, should be based on asset allocation standards, combined with the stock of assets to prepare the relevant expenditure budget.

Article 33 The revenue compilation of the central general public budget includes the revenue of the general public budget at the corresponding level, the funds transferred from the state-owned capital operating budget, the local revenue, the funds transferred from the budget stabilization fund and other funds transferred.

The central general public budget expenditure includes the general public budget expenditure at the corresponding level, tax refund and transfer payment to local governments, and supplementary budget stabilization fund.

The limit of the central government’s debt balance shall be listed separately in the budget at the corresponding level.

Article 34 The revenue compilation of local general public budgets at all levels includes the revenue of the general public budget at the corresponding level, the funds transferred from the state-owned capital operating budget, the tax refund and transfer payment at the higher level, the revenue transferred from the lower level, the funds transferred from the budget stabilization fund and other funds transferred.

The contents of compiling general public budget expenditures at local levels include general public budget expenditures at the corresponding level, expenditures at higher levels, tax returns and transfer payments to lower levels, and supplementary budget stabilization funds.

Thirty-fifth central government funds budget revenue preparation content includes the income of government funds at the same level, the balance of the previous year, local income.

The budget expenditure of central government funds includes the expenditure of various projects of government funds at the same level, transfer payments to local governments and transfer of funds.

Thirty-sixth local government funds budget revenue preparation content includes the income of the government funds at the same level, the balance of the previous year, the income from the lower level, and the transfer payment from the higher level.

The budget expenditure of local government funds includes the expenditure of various projects of government funds at the same level, the expenditure of the superior, the transfer payment to the subordinate and the transfer of funds.

Thirty-seventh central state-owned capital operating budget revenue includes the income at the same level, the balance of the previous year, and the local income.

The budget expenditure of the central state-owned capital operation includes the expenditure at the corresponding level, the transfer of funds to the general public budget, and the transfer payment for specific local matters.

Thirty-eighth local state-owned capital operating budget revenue includes the income at the same level, the balance of the previous year, the transfer payment of specific matters by the higher level, and the income from the lower level.

The budget expenditure of local state-owned capital operation includes the expenditure at the same level, the transfer of funds to the general public budget, the transfer payment for specific matters at lower levels, and the expenditure at higher levels.

Article 39 The budgetary revenues and expenditures of the central and local social insurance funds include the revenues and expenditures specified in Article 16 of these Regulations.

Fortieth departments and units of the budget revenue preparation content includes the budget appropriation income, budget appropriation carry-over and other income.

The budget expenditures of all departments and units include basic expenditures and project expenditures.

The budgetary expenditures of various departments and units shall be classified into items according to their functions and into items according to their economic nature.

Forty-first governments at all levels should strengthen the management of project expenditure. The financial departments of governments at all levels shall establish and improve the evaluation system of project expenditure budget. All departments and units shall carry out budget review in accordance with the provisions of the financial department of the government at the corresponding level.

The project expenditure shall be managed by the project library, and the project warehousing evaluation mechanism and project rolling management mechanism shall be established and improved.

Article 42 The balance management mentioned in the second paragraph of Article 34 of the Budget Law refers to the management method that the State Council decides the scale, variety, term and time of issuing bonds within the balance limit of the central general public budget debt approved by the National People’s Congress; The so-called balance refers to the outstanding principal of the borrowed debt in the central general public budget.

Forty-third local government debt balance is subject to quota management. The government debt limits of all provinces, autonomous regions and municipalities directly under the Central Government shall be submitted by the Ministry of Finance to the State Council for approval within the total limits approved by the National People’s Congress or its Standing Committee, based on factors such as the debt risk and financial situation of various regions, and taking into account the needs of national macro-control policies.

The balance of government debts of all provinces, autonomous regions and municipalities directly under the Central Government shall not exceed the quota approved by the State Council.

Article 44 The scale of borrowing debts mentioned in the second paragraph of Article 35 of the Budget Law refers to the sum of the debt balance limits of local governments, including general debt limits and special debt limits. General debt refers to general bonds included in the general public budget for the development of public welfare undertakings, and loans from foreign governments and international economic organizations for which local governments have the responsibility to repay; Special debt refers to special bonds included in the budget of government funds for the development of profitable public welfare undertakings.

Article 45 The financial departments of the governments of provinces, autonomous regions and municipalities directly under the Central Government shall, in accordance with the local government debt limit issued by the State Council, put forward the debt limit arrangement scheme for the governments at the corresponding levels and for lending to the lower levels, and after reporting to the governments at the corresponding levels for approval, include the increased borrowed debts in the budget adjustment scheme at the corresponding levels and report to the Standing Committee of the people’s congress at the corresponding levels for approval.

The government that accepts the reloan and reloans to the lower-level government shall include the reloan debt in the budget management at the corresponding level. The government that uses reloan and bears the direct repayment responsibility shall include the reloan debt in the budget adjustment plan at the corresponding level and report it to the Standing Committee of the people’s congress at the corresponding level for approval.

The financial departments of local governments at all levels are responsible for the unified management of local government debts.

Article 46 the State Council may lend loans borrowed from foreign governments and international economic organizations to the governments of provinces, autonomous regions and municipalities directly under the Central Government.

Loans from foreign governments and international economic organizations that the State Council has lent to the governments of provinces, autonomous regions and municipalities directly under the Central Government should be included in the budget management at the corresponding level if the governments of provinces, autonomous regions and municipalities directly under the Central Government are directly responsible for repayment. If the governments of provinces, autonomous regions and municipalities directly under the Central Government fail to fulfill their repayment obligations on time, the State Council can deduct the tax refund and other funds to the region accordingly.

The governments of provinces, autonomous regions and municipalities directly under the Central Government may re-lend the loans from foreign governments and international economic organizations lent by the State Council to lower-level governments.

Article 47 The Ministry of Finance and the financial departments of the governments of provinces, autonomous regions and municipalities directly under the Central Government shall establish and improve the debt risk assessment index system of local governments, organize the assessment of the debt risk status of local governments, provide early warning to areas with high debt risks, and supervise the resolution of debt risks.

Forty-eighth governments at or above the county level shall, in accordance with a certain proportion of the estimated number of transfer payments in this year, issue the estimated number of transfer payments in the next year to the government at the next lower level in advance, and the specific issues shall be handled by the financial department of the government at the same level.

In addition to the transfer payment for special projects such as factual settlement, the proportion of the estimated number of general transfer payments issued in advance is generally not less than90%; The proportion of the estimated number of special transfer payments issued in advance is generally not less than70%. Among them, the special transfer payment allocated according to the project law should be clearly defined together with the projects organized and implemented in the next year.

Forty-ninth with the approval of the government at the same level, the financial departments of governments at all levels may set up budgetary working capital, and the amount shall not exceed the total expenditure of the general public budget at the same level.1%. At the end of the year, the financial departments of governments at all levels can recover the working capital of the budget and use it to supplement the budget stabilization fund.

Article 50 The term "carry-over funds" as mentioned in the first paragraph of Article 42 of the Budget Law refers to the funds that have not been implemented by the end of the expenditure year of the budgeted items, or have not been implemented for some reason, but need to be used for the original purpose in the next year; Carry-over funds that have not been used up for two consecutive years refer to the funds that have not been used up at the end of the next year.

The term "surplus funds" as mentioned in the first paragraph of Article 42 of the Budget Law refers to the remaining funds after the actual completion of budget revenue is deducted from the actual completion of budget expenditure and carry-over funds at the end of the annual budget implementation.

Chapter IV Budget Implementation

Fifty-first in the implementation of the budget, the main responsibilities of the financial department of the government:

(a) to study and implement fiscal and tax policies and measures to support the healthy development of economy and society;

(2) Formulating systems and measures for organizing budgetary revenues, managing budgetary expenditures and related finance, accounting, internal control and supervision;

(three) to urge the budget revenue collection departments and units to perform their duties according to law and collect budget revenue;

(four) according to the annual expenditure budget and the plan for the use of funds, reasonably allocate and allocate budgetary funds, and supervise the use and management of budgetary funds of various departments and units;

(five) unified management of government debt borrowing, expenditure and repayment, supervision of the use of debt funds;

(six) to guide and supervise all departments and units to establish and improve the financial system and accounting system, standardize account management, improve the internal control mechanism, and use the budget funds in accordance with the provisions;

(7) Summarizing and compiling the data of budget implementation by stages, analyzing the budget implementation, regularly reporting the budget implementation according to the requirements of the Standing Committee of the people’s congress at the corresponding level, the government at the corresponding level and the financial department of the government at the next higher level, and putting forward relevant policy suggestions;

(eight) to organize and guide the performance monitoring and performance evaluation of budgetary funds;

(nine) to coordinate the business work of budget revenue collection departments and units, the state treasury and other relevant departments.

Article 52 The financial special account referred to in the second paragraph of Article 56 of the Budget Law refers to the bank settlement account opened by the financial department for the management and accounting of specific special funds in accordance with the law or with the approval of the the State Council; The term "special funds" includes funds that can set up special financial accounts according to laws, loans and grants from foreign governments and international economic organizations, currencies other than RMB stored according to regulations, and other special funds that the Ministry of Finance, jointly with relevant departments, reported to the State Council for approval.

The opening and alteration of financial accounts shall be approved by the Ministry of Finance, and the cancellation of financial accounts shall be reported to the Ministry of Finance for the record. The People’s Bank of China shall strengthen the approval, management and supervision of banking financial institutions to open accounts.

The financial account funds shall be managed by the financial department of the government at the corresponding level. Except as otherwise provided by law, without the consent of the financial department of the government at the corresponding level, no department, unit or individual has the right to freeze or use the funds in the special financial account.

The funds in special financial accounts shall be brought into unified accounting by the financial department of the government at the corresponding level, and reflected separately in the budget implementation, final accounts and comprehensive financial report of the government.

Fifty-third in the implementation of the budget, the main responsibilities of various departments and units:

(a) to formulate the budget implementation system of the department and the unit, and establish and improve the internal control mechanism;

(two) according to the organization of income, strict expenditure management, the implementation of performance monitoring, performance evaluation, improve the efficiency of the use of funds;

(three) accounting for the economic business of the unit;

(four) to summarize the budget implementation of the department and the unit, and regularly submit the budget implementation report and performance evaluation report to the financial department of the government at the same level.

Article 54 The financial department shall, jointly with the social insurance administrative department and the social insurance premium collection agency, formulate specific measures for the income, expenditure and financial management of the social insurance fund budget.

The budget of the social insurance fund shall be specifically implemented by the social insurance premium collection agency and the social insurance agency, and the implementation shall be reported to the financial department of the government at the corresponding level and the social insurance administrative department in accordance with the provisions.

Article 55 The financial departments of governments at all levels, tax, customs and other budgetary revenue collection departments and units must organize budgetary revenue according to law, collect budgetary revenue according to the provisions of the financial management system, collection management system and centralized collection system of the national treasury, and pay budgetary revenue into the national treasury in a timely manner in addition to the budgetary revenue such as social insurance funds paid into financial special accounts according to law.

Article 56 Except for the budgetary revenues such as social insurance funds paid into the financial special account according to law, all departments and units that have the obligation to pay budgetary revenues must pay the budgetary revenues that should be paid into the state treasury according to the prescribed budget levels, government revenue and expenditure classification subjects, and the way and time limit for payment. No department, unit or individual may intercept, occupy, misappropriate or default.

Fifty-seventh financial departments of governments at all levels should strengthen the management of the allocation of budgetary funds and follow the following principles:

(1) Allocating funds according to the budget, that is, allocating funds according to the approved annual budget and spending plan. Except for the circumstances that expenditures can be arranged before the approval of the draft budget as stipulated in Article 54 of the Budget Law, no funds can be allocated without budget, useless funds plan, over-budget or over-plan, and no expenditures can be changed without authorization;

(2) Allocating funds according to the prescribed budget levels and procedures, that is, according to the application of the fund-using unit, according to the budget levels of the fund-using unit, the approved fund-using plan and the budgetary fund allocation procedures stipulated by the financial department;

(three) according to the progress of the disbursement, that is, according to the actual progress of the use of funds.

Article 58 The Ministry of Finance shall make reasonable arrangements for the variety, structure, duration and timing of issuing treasury bonds according to the limit of the central government’s debt balance approved by the National People’s Congress.

The financial departments of the governments of provinces, autonomous regions and municipalities directly under the Central Government shall, according to the local government debt limit approved by the State Council, make reasonable arrangements for the structure, duration and timing of issuing local government bonds.

Fifty-ninth transfer payment budget and fund allocation shall be handled by the financial department, and other departments and units shall not issue transfer payment budgets or allocate transfer payment funds to lower-level government departments and units.

Article 60 Governments at all levels, departments and units shall strengthen the management of budgetary expenditures, strictly implement budgets, abide by the financial system and strengthen budgetary constraints, and shall not expand the scope of expenditures or raise expenditure standards without authorization; Use funds in strict accordance with the expenditure purposes specified in the budget and arrange the expenditure schedule reasonably.

Article 61 The Ministry of Finance is responsible for formulating financial rules, accounting standards and accounting systems related to budget implementation. All departments and units shall, in accordance with the requirements of the financial department of the government at the corresponding level, establish and improve the financial system and strengthen accounting.

Article 62 The state treasury is a specialized institution that handles the receipt, division, retention, refund and appropriation of budgetary revenues. Treasury is divided into central treasury and local treasury.

The central treasury business is managed by the People’s Bank of China. Where there is no branch of the People’s Bank of China, the People’s Bank of China shall, after consulting the Ministry of Finance, entrust the relevant banking financial institutions to handle it.

The local treasury business is managed by the branches of the People’s Bank of China. Where there is no branch of the People’s Bank of China, the branch of the People’s Bank of China at a higher level shall, after consulting the financial department of the local government, entrust the relevant banking financial institutions to handle it.

Conditional townships, nationality townships and towns shall set up a national treasury. The specific conditions and standards shall be determined by the financial departments of the governments of provinces, autonomous regions and municipalities directly under the Central Government.

Article 63 The business of the central treasury shall accept the guidance and supervision of the Ministry of Finance and be responsible for the central finance.

The local treasury business shall accept the guidance and supervision of the financial department of the government at the same level and be responsible for local finance.

The local treasury business rules formulated by provinces, autonomous regions and municipalities directly under the Central Government shall be reported to the Ministry of Finance and the People’s Bank of China for the record.

Article 64 The state treasury at all levels shall promptly report to the financial department of the government at the corresponding level the daily, ten-day, monthly and annual reports on the receipt, release, disbursement and balance of budgetary revenues.

Article 65 The state treasury at all levels shall, in accordance with the relevant laws, administrative regulations, the State Council, the relevant provisions of the Ministry of Finance and the People’s Bank of China, strengthen the management of treasury business, and timely and accurately handle the receipt, division, retention, refund and disbursement of budgetary expenditures.

The state coffers at all levels and relevant banking financial institutions must abide by the provisions of the state on the payment of budgetary revenues, and may not delay or occupy budgetary revenues and treasury funds that should be paid into the state coffers.

Article 66 The state treasury at all levels must allocate funds on the same day on the basis of the appropriation voucher or payment and liquidation instruction issued by the financial department of the government at the same level, and timely transfer the funds to the account of the payee or liquidate the funds.

The state treasury at all levels and relevant banking financial institutions shall not occupy the budgetary funds allocated by the financial department.

Article 67 The financial departments of governments at all levels, departments and units collecting budgetary revenues, and the state treasury shall establish and improve the reconciliation system of budgetary revenues among themselves, and check the receipt of budgetary revenues and the allocation of treasury funds on a monthly and annual basis during budget implementation, so as to ensure that the collection and storage of budgetary revenues, the allocation of treasury funds and the inventory amount are accurate.

Article 68 Measures for refunding the central budget revenue and the revenue shared by the central and local budgets shall be formulated by the Ministry of Finance. Measures for refunding local budget revenues shall be formulated by the financial departments of the governments of provinces, autonomous regions and municipalities directly under the Central Government.

The examination and approval authority for refunding budgetary revenues at all levels belongs to the financial department of the government at the corresponding level. The withdrawal of the central budget revenue and the revenue shared by the central and local budgets shall be approved by the Ministry of Finance or an institution authorized by the Ministry of Finance. The withdrawal of local budget revenue shall be approved by the financial department of the local government or its authorized institution. The specific procedures for withdrawing funds shall be handled in accordance with the relevant provisions of the Ministry of Finance.

For refunding the budgetary revenue, it shall be directly returned to the applicant or individual for use in accordance with the provisions of the state. No department, unit or individual may intercept or misappropriate the money returned from the library.

Sixty-ninth governments at all levels should strengthen the management and supervision of the state treasury at the corresponding level, and the financial departments of governments at all levels should be responsible for coordinating the business work of the departments and units that collect budgetary revenue at the corresponding level with the state treasury.

Article 70 The regulations and documents formulated by various departments in the State Council shall conform to the unified provisions of the state, which involve matters such as reducing or exempting the payable budget revenue, establishing and changing income items and standards, dealing with confiscated property, standards and scope of expenditure, disposal of state-owned assets and income distribution, accounting and so on. Where the increase or decrease of fiscal revenue or expenditure is involved, the opinions of the Ministry of Finance shall be sought.

Article 71 The rules and administrative measures formulated by local governments according to their statutory authority shall not involve the reduction or exemption of the central budget revenue and the revenue shared by the central and local budgets, and shall not affect the collection of the central budget revenue and the revenue shared by the central and local budgets; In violation of the provisions, the relevant budgetary revenue collection departments and units have the right to refuse to implement, and shall report to the higher budgetary revenue collection departments and units and the Ministry of Finance.

Seventy-second governments at all levels should strengthen their leadership over the implementation of the budget, regularly listen to the reports of the financial departments on the implementation of the budget, and study and solve the problems in the implementation of the budget.

Article 73 The financial departments of governments at all levels have the right to supervise the work related to the budget management of various departments at the corresponding level and their subordinate units, and to evaluate and assess the budget implementation and performance of various departments.

The financial departments of governments at all levels have the right to supervise the collection of budgetary revenues at the corresponding level by the collection departments and units related to budgetary revenues at the corresponding level, and order them to make corrections in case of over-collection, early collection, reduction, exemption, deferment or refund of budgetary revenues in violation of laws and administrative regulations.

Article 74 The financial departments of governments at all levels shall report the budget implementation to the government at the corresponding level every month, and the specific contents, methods and time limit of the report shall be stipulated by the government at the corresponding level.

Article 75 The financial departments of local governments at all levels shall regularly submit the budget implementation of their respective administrative regions to the financial department of the government at the next higher level, including ten-day reports, monthly reports and quarterly reports on budget implementation, statistical reports on government debt balance, treasury funds reports and related written explanatory materials. The specific content, method and time limit for submission shall be stipulated by the financial department of the government at the next higher level.

Seventy-sixth tax, customs and other budgetary revenue collection departments and units at all levels shall, in accordance with the time limit and requirements stipulated by the financial department, submit the relevant budgetary revenue collection to the financial department and the superior competent department, with written explanations.

Tax, customs and other budgetary revenue collection departments and units at all levels shall establish an information sharing mechanism for revenue collection and management with relevant financial departments.

Article 77 All departments shall, in accordance with the time limit and requirements stipulated by the financial department of the government at the corresponding level, submit to the financial department of the government at the corresponding level reports and written explanatory materials on the budgetary revenues and expenditures of the department and its subordinate units.

Article 78 The term "excess revenue" as mentioned in the first paragraph of Article 66 of the Budget Law refers to the part in which the actual revenue of the general public budget at the corresponding level exceeds the budget revenue approved by the people’s congress at the corresponding level or its standing committee.

The term "short revenue" as mentioned in the third paragraph of Article 66 of the Budget Law refers to the situation that the actual completion of the general public budget revenue at the corresponding level is less than the budget revenue approved by the people’s congress at the corresponding level or its standing committee.

The actual completion and budget revenue mentioned in the preceding two paragraphs do not include transfer income and government debt income.

The deficits increased by the governments of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the third paragraph of Article 66 of the Budget Law can be balanced by issuing local government general bonds within the local government debt limit issued by the State Council.

In case of short revenue in the annual implementation of the general public budget of cities divided into districts and autonomous prefectures, balance of payments shall be achieved by transferring the budget stabilization fund or other budgetary funds and reducing expenditures; If the balance of payments cannot be achieved by taking the above measures, the current year’s budget can be balanced by applying for temporary assistance from the higher government, and the funds can be returned in the next year’s budget.

In the annual implementation of the general public budget at all levels, the actual implementation of the budget expenditure at the corresponding level is less than the total budget expenditure, which does not belong to the situation of budget adjustment.

If there is excess income in the annual implementation of the budget of government funds at all levels, it shall be arranged for use in the next year and given priority to repay the corresponding special debts; In case of short income, the balance of income and expenditure should be achieved by reducing expenditure. Unless otherwise stipulated by the State Council.

If there is excess income in the annual implementation of the state-owned capital operating budget at all levels, it shall be arranged for use in the next year; In case of short income, the balance of income and expenditure should be achieved by reducing expenditure. Unless otherwise stipulated by the State Council.

Article 79 After the annual budget is determined, if a department or unit changes its affiliation and causes changes in the budget level or budget relationship, it shall handle the budget and asset transfer accordingly while changing its financial relationship.

Chapter V Final Calculation

Article 80 The draft final accounts mentioned in Article 74 of the Budget Law refers to the annual implementation results of budgetary revenues and expenditures and balances compiled by governments at all levels, departments and units that have not been reviewed and approved by legal procedures.

Article 81 The Ministry of Finance shall, in the fourth quarter of each year, deploy the principles, requirements, methods and submission time limit for the preparation of the draft final accounts, and formulate the report formats of the final accounts of central departments, local accounts and other relevant final accounts.

The governments of provinces, autonomous regions and municipalities directly under the Central Government, in accordance with the requirements of the State Council and the deployment of the Ministry of Finance, put forward the requirements for the preparation of the draft final accounts of their respective administrative regions in light of the specific conditions of their respective regions.

The financial departments of local governments at or above the county level shall, in accordance with the deployment of the Ministry of Finance and the requirements of the governments of provinces, autonomous regions and municipalities directly under the Central Government, deploy the principles, requirements, methods and submission time limit for the preparation of the draft final accounts of government departments at the corresponding level and lower levels, and prepare the final accounts of government departments at the corresponding level, final accounts of lower levels and other relevant report formats.

Article 82 The financial department of the local government shall, according to the deployment of the financial department of the higher-level government, formulate specific methods for the preparation of the draft final accounts of the administrative region and the draft final accounts of various departments at the same level.

Each department shall, according to the deployment of the financial department of the government at the corresponding level, formulate specific preparation methods for the draft final accounts of its subordinate units.

Article 83 The financial departments, departments and units of governments at all levels shall, at the end of each budget year, clean up and verify the annual budget revenue, expenditure data and current accounts, and do a good job in reconciliation of final accounts data.

The data of final accounts shall be based on the verified accounting data of governments at all levels, departments and units, and shall not be replaced by estimated data, and shall not be falsified.

The final accounts of all departments and units shall show the carried-over and surplus funds.

Eighty-fourth units shall, in accordance with the arrangement of the competent department, carefully prepare the draft final accounts of their own units and report them within the prescribed time limit.

Each department shall, on the basis of reviewing and summarizing the draft final accounts of its subordinate units, together with its own final accounts income and expenditure data, compile the draft final accounts of the cost department with detailed explanations, and report them to the financial department of the government at the same level for review within the prescribed time limit after being signed by the person in charge of the department.

Eighty-fifth departments and units at all levels of budgetary revenue collection shall, in accordance with the requirements of the financial department, prepare annual income reports and relevant materials in a timely manner and submit them to the financial department.

Article 86 The financial departments of governments at all levels shall prepare the draft final accounts at the corresponding level according to the budget at the corresponding level, budget accounting data and other relevant materials.

Eighty-seventh after the implementation of the annual budget, the matters that need to be settled between the higher and lower levels of finance according to the regulations shall be settled at the time of final accounts.

The draft final accounts prepared by the financial departments of governments at or above the county level shall be submitted to the audit department of the government at the corresponding level for audit in a timely manner.

Article 88 Local governments at or above the county level shall, from the date when the final accounts at the corresponding level are approved.30Within days, the final accounts at the same level and the final accounts reported by the government at the next lower level shall be summarized and reported to the government at the next higher level for the record; Summarize the final accounts submitted by the government at the next lower level for the record and report them to the Standing Committee of the people’s congress at the corresponding level for the record.

The governments of townships, nationality townships and towns shall, from the date of approval of the final accounts at the corresponding level.30Within days, the final accounts at the same level shall be reported to the government at the next higher level for the record.

Chapter VI Supervisors

Article 89 Governments at or above the county level shall accept the supervision of the people’s congresses at the corresponding levels and their standing committees on the budget implementation and final accounts, and the governments of townships, nationality townships and towns shall accept the supervision of the people’s congresses at the corresponding levels and the people’s congresses at higher levels and their standing committees on the budget implementation and final accounts; According to the requirements of the people’s congress at the corresponding level or its Standing Committee, report the implementation of the budget; Seriously study and deal with the suggestions, criticisms and opinions of deputies to the people’s congresses at the corresponding levels or members of their standing committees on improving budget management, and reply in time.

Article 90 Governments at all levels should strengthen supervision over the budget implementation of lower-level governments, and stop and correct the acts of lower-level governments in violation of the Budget Law, these Regulations and national policies in budget implementation according to law; Take timely measures to deal with the problems in the implementation of the budget at the corresponding level.

The lower level government shall accept the supervision of the higher level government on the implementation of the budget; According to the requirements of the higher government, provide timely information, truthfully reflect the situation, and shall not conceal or make false reports; Strictly implement the relevant decisions made by the higher government and report the implementation results in a timely manner.

Ninety-first departments and their subordinate units shall accept the supervision of the financial department of the government at the same level on the work related to budget management.

The dispatched offices of the Ministry of Finance shall carry out their work according to the duties and authorization of the Ministry of Finance.

Article 92 The auditing departments of governments at all levels shall, in accordance with the law, supervise the budget implementation and final accounts at the corresponding level, as well as the budget implementation and final accounts of departments and units at the corresponding level and governments at lower levels.

Chapter VII Legal Liability

Article 93 The term "freezing, using or otherwise controlling the funds already paid into the state treasury in violation of the provisions of this Law" as mentioned in Item 6 of Article 93 of the Budget Law means:

(a) without the consent of the relevant government finance department, freezing and using the treasury funds;

(two) the budget revenue collection departments and units in violation of the provisions of the tax and other budget revenue into other accounts outside the state treasury;

(three) without the consent of the financial department of the relevant government or the institution authorized by the financial department, handle the disbursement and refund of funds;

(four) the treasury funds for other purposes;

(five) delay and occupy the treasury;

(six) occupy the budget funds allocated by the financial department of the government.

Ninety-fourth governments at all levels, relevant departments and units have one of the following acts, and shall be ordered to make corrections; The person in charge who is directly responsible and other directly responsible personnel shall be punished according to law:

(1) Borrowing debts beyond the general debt limit or special debt limit;

(two) in violation of the provisions of this Ordinance issued a transfer payment budget or transfer payment funds;

(3) Opening or changing accounts without authorization.

Chapter VIII Supplementary Provisions

Article 95 The comprehensive financial report of the government mentioned in Article 97 of the Budget Law refers to a report prepared on the basis of accrual basis, which reflects the overall financial status, operation and long-term financial sustainability of governments at all levels. The comprehensive financial report of the government includes financial statements such as government balance sheet, income and expense statement and notes to the statements, as well as comprehensive analysis based on them.

Article 96 The annual government investment plan shall be linked with the budget at the corresponding level. Government investment decision-making, project implementation, supervision and management shall be implemented in accordance with relevant administrative regulations on government investment.

The ninety-seventh article of this Ordinance since2020year10moononeIt will be implemented on the day.

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1. Do I need to go to the agency for on-site registration to participate in government procurement projects now? Is there a charge for buying the tender?

A:Article 9 of the Notice of Hangzhou Finance Bureau on Issuing Measures to Optimize the Business Environment of Government Procurement (hereinafter referred to as the Notice) stipulates that the whole process of government procurement projects shall be electronic, and the bidding (consultation and negotiation) documents shall be obtained online, and no bidding registration link shall be set up, and the cost of procurement documents and bid bond shall not be charged.

2. If the contract cannot be continued due to the reason of the purchasing unit, can the supplier claim compensation?

A:Article 26 of the Notice stipulates that the procurement unit and the supplier shall clearly stipulate their liabilities for breach of contract in the government procurement contract. If the government procurement contract is changed, suspended or terminated due to the reasons of the procurement unit, the procurement unit shall compensate or compensate the supplier for the losses suffered in accordance with the contract.

3. Can large enterprises participate in government procurement projects specifically for small and medium-sized enterprises?

A:Only medium-sized, small-sized, or micro-sized enterprises determined according to the classification standards for small and medium-sized enterprises approved by the State Council can participate in government procurement projects specifically for small and medium-sized enterprises. If the person in charge of small and medium-sized enterprises and large enterprises is the same person, or there is a direct holding and management relationship with large enterprises, they cannot participate.

4. Do SMEs need to provide SME certificates to participate in government procurement?

A:Article 72 of the Notice stipulates that small and medium-sized enterprises shall issue a Letter of Statement for Small and Medium-sized Enterprises when they participate in government procurement activities, otherwise they shall not enjoy the relevant policies to support small and medium-sized enterprises. No unit or individual may require suppliers to provide SME certification documents other than the SME Declaration Letter.

5. How to enjoy the price deduction policy for SMEs?

A:Article 39 of the Notice stipulates that for government procurement projects that are not specifically for small and medium-sized enterprises, procurement units and procurement agencies shall deduct 10% (5% for engineering projects) from the quotations of small and micro enterprises that meet the requirements, and participate in the review with the deducted price.

For example, for a service-oriented government procurement project, small and micro enterprises bid for 1 million yuan, and the price score is calculated with 1 million yuan × (1-10%) = 900,000 yuan during the evaluation.

6. Can medium-sized enterprises enjoy the price deduction policy in government procurement projects that are not specifically for small and medium-sized enterprises?

A:Medium-sized enterprises can’t enjoy the price deduction policy in government procurement projects that are not specifically for SMEs, but they can participate in government procurement projects that are specifically for SMEs. There is no price deduction policy for small and micro enterprises in government procurement projects specifically for small and medium-sized enterprises.

7. Can the supplier know the details of expert rating?

A:Article 58 of the Notice stipulates that government procurement projects shall publish the details of expert evaluation, restrain the expert evaluation behavior, promote the fairness, openness and justice of the evaluation work, and guarantee the right of suppliers to know the reasons for not winning the bid and closing the transaction.

Eight, suppliers to participate in government procurement, but also need to provide proof of tax payment, social security payment, financial status and other materials?

A:Article 65 of the Notice stipulates that suppliers shall implement the access management system of "commitment+credit management" when participating in government procurement activities, and make written commitments that meet the requirements for participating in government procurement activities and qualifications, and there is no record of dishonesty in tax payment and social security, and the procurement organization will no longer require suppliers to provide relevant financial status, tax payment and social security funds and other supporting materials.

9. Now that the bid bond is not required, what are the preferential measures for the performance bond?

A:Articles 74 and 76 of the Notice stipulate that suppliers are encouraged and supported to provide performance guarantees in the form of letters of guarantee issued by banks and insurance companies, so as to reduce capital occupation and effectively reduce performance costs. In the government procurement of goods and services, the procurement unit may reduce or exempt the performance bond according to the supplier performance evaluation published by the Hangzhou Municipal Government Procurement Network. If the total score of supplier’s performance acceptance evaluation is 100 points, the procurement unit shall waive the performance bond; If the total evaluation score is above 90 points, the performance bond shall not be higher than 2% of the contract amount; If the total evaluation score is below 90 points or there is no score for the time being, the performance bond shall not be higher than 5% of the contract amount.

10. What is the prepayment system for government procurement projects in Hangzhou?

A:Articles 77 and 78 of the Notice stipulate that the procurement unit shall stipulate the advance payment in the government procurement contract, and the proportion of the advance payment shall not be less than 30% of the contract amount in principle; If the project is budgeted by year, the annual advance payment ratio shall not be less than 30% of the annual planned payment amount of the project. If the procurement project is mainly implemented by manual input, the proportion of advance payment may be appropriately reduced, but it shall not be less than 10%. Encourage and support procurement units to increase the proportion of advance payment according to the actual situation of project characteristics and supplier credit.

Eleven, after the supplier won the bid, the financial pressure is great. Does Hangzhou have a credit financing policy for government procurement?

A:Hangzhou has established a convenient and reliable credit financing mechanism for government procurement to support small and medium-sized enterprises. Cooperative banks can issue loans to suppliers according to the recorded government procurement contracts, or according to the historical transaction records and performance of suppliers’ government procurement. Cooperative banks should give support in terms of credit line, loan review and interest rate concessions, and promote suppliers to operate in good faith according to law.

12. Can the supplier evaluate the work of the procurement agency?

A:Article 67 of the Notice stipulates that the financial department is responsible for organizing the comprehensive credit evaluation of procurement agencies and establishing credit files. Purchasing units, suppliers and evaluation experts conduct comprehensive credit evaluation on purchasing agencies.

(Joint contribution by Municipal Finance Bureau and "12345" Mayor’s Public Telephone Reception Center)

　　Cctv newsAt 06: 50 on October 22, 2023, Hainan Meteorological Bureau issued a three-level rainstorm warning: due to the easterly jet, in the past 24 hours, some towns and villages in Qionghai, Wanning, Qiongzhong and other cities and counties experienced precipitation of more than 100 mm, and it is estimated that in the next 24 hours, most towns and villages in Qionghai, Wanning, Qiongzhong, Tunchang and Ding ‘an will experience precipitation of 80-150 mm and local area of more than 220 mm. In addition, some towns and villages such as Baoting, Lingshui, Wenchang, Danzhou, Baisha and Sanya will have precipitation of 50-80 mm. Please take precautions.

　　The Department of Natural Resources and Planning of Hainan Province and the Meteorological Bureau of Hainan Province jointly issued the meteorological risk warning of geological disasters at 10: 00 on October 22, 2023: According to the previous rainfall situation of Hainan Meteorological Observatory and the rainfall forecast for the next 24 hours, it is estimated that in the next 24 hours (from 12:00 on October 22, 2023 to 12: 00 on October 23, 2023), the whole territory of qionghai city will be in Longgun Town, Sangerluo Town, Beida Town and Qiongzhong County of Wanning City. Please ask the above-mentioned cities, counties, township governments and relevant departments to do a good job in geological disaster prevention.

　　Weather reality

　　Affected by the easterly jet, from 08: 00 on October 21 to 08: 00 on October 22, heavy rain to heavy rain occurred in some parts of eastern, central and northern Hainan Island, while moderate rain and local heavy rain occurred in other areas. The rainfall in 61 townships (districts) in 12 cities and counties of Qionghai, Ding ‘an, Wanning, Qiongzhong, Tunchang, Haikou, Wenchang, Lingao, Sanya, Sansha, Chengmai and Ledong exceeds 50 mm, and the rainfall in 31 townships (districts) in 7 cities and counties of Qionghai, Ding ‘an, Wanning, Qiongzhong, Tunchang, Haikou and Wenchang exceeds 100 mm.

　　weather forecast

　　Hainan Provincial Meteorological Observatory predicts that,From 22nd to 24th, due to the influence of easterly jet, there was persistent heavy precipitation in Hainan Island. On the 25th, the easterly airflow weakened and the whole island turned into scattered shower weather.The specific forecast is as follows:

　　Land aspect：

　　From 22nd to 24th, affected by the easterly jet, there were heavy rains to heavy rains and local heavy rains in the eastern and central parts of Hainan Island, heavy rains and local heavy rains in the northern and southern parts, showers and local moderate to heavy rains in the western part. The highest temperature in the eastern half of Hainan Island is 23 ~ 27℃, and the lowest temperature is 19 ~ 23℃. The highest temperature in the western half is 26 ~ 30℃, and the lowest temperature is 18 ~ 25℃.

　　It is estimated that the accumulated rainfall in Wenchang, Qionghai, Qiongzhong, Tunchang and Wanning will be 200-300mm from 08: 00 on October 22nd to 08: 00 on October 25th, the local area will be 450mm, Haikou, Chengmai, Ding ‘an, Baoting, Lingshui and Sanya will be 100-180mm, and the rest cities and counties will be 50-80mm.

　　On the 25th, the easterly airflow weakened, and the whole island was cloudy with scattered showers. The highest temperature rose slightly, and the lowest temperature changed little.

　　Ocean aspect：

　From 22nd to 24th, the winds were 6-7 and the gusts were 8 in the Beibu Gulf, around Hainan Island, and near Xisha and zhongsha islands. Near the Nansha Islands, the wind is 5 ~ 6 and the gust is 7.

　　On the 25th, the winds in the Beibu Gulf, the sea around Hainan Island, and the sea near Xisha, Zhongsha and Nansha Islands weakened to 5-6, and the gust was 7.

　　The meteorological department of Hainan Province reminded

　　(1) Due to the heavy accumulated rainfall in the early stage in the eastern half of Hainan Island, the soil moisture in some areas is close to saturation. From 22nd to 24th, there was continuous heavy precipitation in the eastern half of Hainan Island. Relevant departments need to continue to take precautions against secondary disasters such as farmland waterlogging, mountain torrents, floods in small and medium-sized rivers and geological disasters in this area, and strengthen risk prevention such as floodbridges, floodways and mountain roads.

　　(II) Cities are prone to waterlogging risk, so it is necessary to pay special attention to the safety of underground facilities such as underground garages and underpasses, strengthen risk prevention in high-risk areas such as dangerous houses, slopes, simple sheds, rivers and hidden danger points of geological disasters, and strengthen supervision and hidden danger investigation in key places such as tourist attractions and construction sites.

　　(3) It is necessary to strengthen the inspection of reservoirs, pay attention to the limited water level of reservoirs in flood season, and pre-discharge measures can be taken in time for high-level reservoirs.

　　(4) Harvest mature late rice in time to prevent grain germination and rot caused by precipitation. After the rainstorm, the fields that plan to plant melons and vegetables will be drained in time to prepare for cultivation. Early-maturing litchi is easy to shoot autumn shoots after multiple rounds of precipitation, so fruit farmers should do a good job in controlling the shoots.

Four pavilions linkage! In 2024, the 18th Guangzhou International Billiards and Supporting Facilities Exhibition set off a billiard craze again, and Yangcheng was full of excitement in May!

2024-03-20 16:53:57.0 Source: Northland. com

In recent years, the state attaches great importance to the development of sports industry, and has issued a series of policies and measures, such as "Several Opinions on Accelerating the Development of Sports Industry to Promote Sports Consumption" and "Thirteenth Five-Year Plan for the Development of Sports Industry", etc., and increased support for sports industry and investment in infrastructure.

As an important part of sports, with the continuous support of national policies, the number and scale of billiards enterprises will continue to increase. The data shows that in 2023, the market scale of billiards industry reached 3.5 trillion yuan, covering 120 million customers.

The change of market demand and consumer demand is driving the development of billiards economy, and the billiards market is facing a bigger blue ocean of development. In order to better provide professional billiards exchange and cooperation platform for enterprises and industries, the 18th Guangzhou International Billiards and Supporting Facilities Exhibition (hereinafter referred to as "GBE2024") will be held in Guangzhou China Import and Export Fair Exhibition Hall on May 10-12, 2024, which will inject brand-new energy into billiards industry and bring more diverse possibilities.

The linkage of the four pavilions made Yangcheng wonderful in May.

A grand event upgrades a city. Billiards is not only a competitive arena, but also a platform for communication and a stage for display. As the first professional exhibition in Asia with billiards as its theme, GBE2024 takes the Canton Fair Exhibition Hall, the world’s largest exhibition complex, as the venue, adheres to the concept of keeping pace with the times, and the four pavilions are linked together to promote new products, new technologies, new processes and new materials, promote the new application mode of four in one, and expand the target market of concern for exhibitors, visitors and investors. Concentrate on the display of billiards table, billiard cue, Taini, pita, chocolate, billiards tournament operation, club chain management, raw material manufacturers and related supporting facilities, creating the most complete one-stop shopping platform for billiards industry, which is an industry event that billiards industry practitioners should not miss.

The head enterprises are strongly supported, and the enthusiasm for participation has risen strongly.

National billiards, national billiards … In recent years, driven by large and small competitive events, the development momentum is getting better and better, the scale is constantly improving, and billiards clubs are spread all over the country. In 2024, the 18th Guangzhou International Billiards and Supporting Facilities Exhibition re-focused on the theme of "billiards", with the strong support of head enterprises such as Star Brand and Yalin, the scale expanded again, and the participation enthusiasm rose strongly.

Up to now, Xingpai, Yalin, RASSON, Tiangong, Kangxi Shengshi, Laili, Star-Lord, Shendi, Jflowers, Libaiwen, KK, Zhanyun, Supril, Zhangyu, Duya, Jiing Point, DZS, GBA, Tengbo, Songli, Tianxi, Yuli/Ball Tank, Dong Jian, Tianxi.

It is worth mentioning that Ding Junhui, the "Billiards Brother", will once again visit the 18th Guangzhou International Billiards and Supporting Facilities Exhibition in May, with a strong lineup, so stay tuned!

Fully radiate the upstream and downstream resources of the industrial chain

After 17 sessions of precipitation and accumulation, the 18th Guangzhou International Billiards and Supporting Facilities Exhibition in 2024 has quite rich operational experience and industry resources, with tens of thousands of direct or indirect transactions through the exhibition. At the same time, we will give full play to the 412 million big data and international trade advantages accumulated by the organizer Hongwei Group for many years, take the media as the carrier, empower the brand through full coverage media, and achieve full network coverage in the form of multiple channels, so as to create a high-frequency, full coverage and strong penetration publicity effect, expand the publicity effect and help exhibitors obtain customers efficiently. Comprehensive linkage combined with upstream and downstream industrial chain exchanges and interactive activities will play a bridge role for the accurate docking of thousands of industrial chain brands and tens of thousands of global buyers, and promote the healthy development of billiards industry.

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　　In 2021, guided by the spirit of the important speech delivered by the Supreme Leader General Secretary, the Municipal Bureau of Commerce implemented the Party Central Committee and the State Council’s plan of "six stabilities" and "six guarantees", thoroughly studied and implemented the spirit of the Sixth Plenary Session of the 19th CPC Central Committee and provincial and municipal party congresses, adhered to the essence of the "3820" strategic engineering thought, strengthened its mission, focused on improving the modernization level of the industrial chain supply chain, promoted the digital transformation of the industrial chain, and fostered new growth points and formed new kinetic energy.

　　Fuzhou has a developed business network and a profound manufacturing industry. In 2020, the city’s secondary industry added value was 384.077 billion yuan, the tertiary industry added value was 561.855 billion yuan, the total retail sales of social consumer goods was 422.56 billion yuan, and the import and export trade volume was 250.28 billion yuan, ranking among the top in the province. In addition, the development of industrial agglomeration in Fuzhou provides a solid foundation for the integration of industrial chain and supply chain. At present, there are 12 billion industrial clusters in Fuzhou, including textile and chemical fiber, light industrial food, machinery manufacturing, metallurgical building materials, electronic information, software and information technology services, tourism, financial services, marine fishery economy, e-commerce, modern logistics and cultural products. Fuzhou is making full use of these advantageous industrial chains, focusing on building 16 industrial chains, including new display, new generation information technology, integrated appliances, photoelectric information, biomedicine, new energy vehicles, green metallurgical materials, new textile functional materials, high-end fine chemical products, new building materials, modern marine engineering equipment, green food, intelligent breeding in the deep sea, platform economy of logistics and supply chain, and cultural and creative tourism. Furthermore, Fuzhou is adjacent to Taiwan Province, and the economic and trade cooperation between Fujian and Taiwan provides a broad space for the development of Fuzhou’s supply chain platform economy. Taiwan Province is the seventh largest trading partner of our city, with import and export of US$ 1.6 billion in 2020, an increase of 19.5%; In 2021, the import and export from January to October was 1.93 billion US dollars, which exceeded the total import and export to Taiwan last year, with a growth rate of 61.1%. Fuzhou attracts both sides of the strait (or via Taiwan) by relying on the special line for cross-border e-commerce and direct shipping to Taiwan.Cross-border e-commerce goods are transferred from Fuzhou Comprehensive Test Zone to promote cross-border e-commerce between Fujian and Taiwan to become bigger and stronger. By November 2021, the import and export volume of cross-border e-commerce with Taiwan had exceeded 2.7 billion yuan in 2021. As the first batch of key cities in China to build a supply chain system, Fuzhou has a unique advantage in building a supply chain system.

　　Since the beginning of this year, we have made great efforts to promote the economic construction of the supply chain platform in accordance with the unified arrangements of the municipal party committee and the municipal government, as follows:

　　(A) to develop an action plan　

　　According to the requirements of the Notice of the General Office of Fuzhou Municipal Committee of the Communist Party of China on Accelerating the Implementation of Industrial Chain, our bureau took the lead in formulating the Action Plan of Fuzhou Logistics and Supply Chain Platform Economic Industrial Chain, which mainly includes the overall goal, phased goals, working mechanism, three promotion plans, five key tasks, three lists (focusing on enterprise list, enterprise list and project list) and two maps (investment map and supply chain map). Specifically: First, determine the development goals, and strive for an average annual growth rate of supply chain sales in the city of more than 30% from 2021 to 2025. By 2025, we will cultivate 30 enterprises with an annual turnover of more than 2 billion yuan (including 10 enterprises with an annual turnover of more than 10 billion yuan) and more than 5 specialized supply chain integrated service platforms, and strive to achieve sales of more than 500 billion yuan. The second is to set up a special class for the long-term work of supply chain platform economy chain. Kin Hung Wong, a member of the party group of the municipal government, is the chain leader, and Lin Hanjuan, director of the Municipal Bureau of Commerce, is the executive deputy chain leader. The members include relevant municipal departments, county (city) district people’s governments, high-tech zone management committees, city investment group, city financial control group, city investment group and other units in charge of leadership. The third is to clarify several key tasks of the city’s supply chain platform economy construction in the next step, including promoting state-owned enterprises to participate in supply chain construction, expanding and strengthening the scale of logistics and supply chain industry, accelerating the recruitment and cultivation of leading enterprises in supply chain, promoting the establishment of comprehensive service platform for supply chain, and accelerating the development of supply chain financial services.

　　(B) gradually form a supply chain platform economic system　

　　Over the past year or so, with the joint efforts of government departments and enterprises at all levels in the city, we aimed at advantageous industries such as textile and chemical fiber, metallurgical building materials, glass industry, etc. In the initial stage, we mainly relied on municipal state-owned enterprises to carry out pilot construction of the supply chain system and cultivate leading enterprises in the supply chain, and the supply chain system in our city was initially formed. According to preliminary statistics, 180 supply chain enterprises have been introduced and cultivated in the city, including 78 new enterprises from January to November 2021, with a total sales of 203.13 billion yuan, including 51 supply chain enterprises with an annual scale of over 500 million yuan, with sales of 169.06 billion yuan. The industries include steel trade building materials, textile and chemical fiber, chemical energy, pharmaceutical circulation, fresh food, logistics and third-party comprehensive services. Among them: Changle (31, with sales of 68.233 billion yuan), Taijiang (38, with sales of 32.02 billion yuan), Jin ‘an (14, with sales of 26.8 billion yuan), Cangshan (26, with sales of 22.93 billion yuan), Gulou District (11, with sales of 16.54 billion yuan), Fuqing City (. The remaining counties (cities) are in the pilot new cultivation stage, and the scale and volume are relatively small.

　　(C) Support a number of leading supply chain enterprises　

　　We insist on cultivating and attracting two legs to walk, and urge leading enterprises to lead the development of the city’s supply chain. First, promote municipal state-owned enterprises to give full play to their advantages to carry out supply chain business and cultivate local supply chain leaders. At present, the municipal state-owned enterprises have invested in nine supply chain enterprises, namely: Fuzhou Jinkong Supply Chain Management Co., Ltd., Jinkong Junhe (Fuzhou) Supply Chain Co., Ltd., Fuzhou Communications Industry Development Co., Ltd., Fuzhou Jiaotou Ruimin Trading Co., Ltd., Fuzhou Material Supply Chain Management Co., Ltd., Fuzhou Chengtou Supply Chain Group Co., Ltd., Fuzhou Chengtou Junhe Supply Chain Management Co., Ltd., 1233 International Supply Chain Management Co., Ltd., and Municipal Electronic Information Group. The above-mentioned enterprises realized a total sales of 16.453 billion yuan. Second, pay close attention to key enterprises in the supply chain at home and abroad and increase investment attraction. Since last year, we have promoted the cooperation between Jinkong Group and Chengtou Group and Shanghai Junhe Group, and both Fuzhou Jinkong Junhe and Fuzhou Chengtou Junhe have landed and developed rapidly. At present, Fuzhou City Investment Co., Ltd. is actively promoting cooperation with Zhengwei International Group, a fortune 500 company, to carry out supply chain business. The city’s supply chain platform economy has been gradually scaled and diversified, which has effectively promoted the high-quality development of the tertiary industry in the city. The effectiveness of these supply chain platform economies is still very encouraging.

　　(D) launch a set of "combination boxing"　

　　The first is experience sharing. It is planned to hold an on-the-spot meeting on "Promoting the Construction and Development of Supply Chain Platform" in Fuqing, inviting representatives from counties (cities) and key entrepreneurs with pioneering supply chain business to share their experiences, and to explore the development path and mechanism of deep integration of advanced manufacturing and modern service industries, and supply chain and industrial chain. The second is professional training. According to the spirit of the special meeting hosted by the members of the Kin Hung Wong Party Group of the municipal government, our bureau plans to hold a supply chain business training meeting with the Municipal Finance Bureau to explain the supply chain business development mode and financing channels on the spot, so as to inject new momentum into the economic development of the supply chain platform. The third is publicity and promotion. Combined with the "May 18th" Haisi Expo, Digital Summit, "September 8th" CIFIT and other important investment platforms, we will focus on promoting the effectiveness of platform economy construction and platform economic support policies in our city to attract high-quality platform projects to Fuzhou.

　　(V) Officially introduce the platform economic policy.　

　　The general office of the municipal government recently issued "Several Measures for Promoting the Development of Platform Economy" to support the development of supply chain platform enterprises in terms of cultivating, introducing and expanding platform enterprises and building the development ecology of platform economy. Mainly as follows:

　　1 support the introduction and cultivation of a number of key platform enterprises.　

　　The newly registered platform enterprises from 2021 (inclusive) to 2025 will be rewarded by industry according to their annual sales (operating income) scale; For platform enterprises that have landed before 2020 (inclusive), based on their 2019 annual sales (operating income), they will be rewarded by industry according to the increment of their annual sales (operating income) scale:

　　(1) If the annual sales of new business enterprises or the annual increment of old business enterprises is more than 200 million yuan (inclusive), it shall be rewarded according to the standard that the sales or increment shall not exceed 1.5 million yuan per 100 million yuan.

　　(2) According to the regulations, if the annual operating income and annual sales of for-profit service enterprises or the annual increment of old enterprises reach more than 20 million yuan (inclusive), they will be rewarded according to the standard that the operating income or increment does not exceed 1 million yuan per 20 million yuan.

　　(3) For platform enterprises that have a particularly high contribution rate to the local economy and society, and the annual sales or operating income of new enterprises and the annual increment of old enterprises reach more than 1 billion yuan, the county (city) district governments and high-tech zone management committees can study and determine the reward standards in the way of "one enterprise, one policy".

　　2. Support and expand a number of large-scale platform enterprises.　

　　For large-scale platform enterprises with limited platform enterprises whose data reached 3 billion yuan and 5 billion yuan for the first time in that year (or 300 million yuan and 500 million yuan respectively for profit-making service enterprises), the municipal finance will give them a one-time reward of 500,000 yuan and 1 million yuan respectively.

　　3. Build the platform economy development ecology　

　　Play a leading role in demonstration. Every year, a group of (no more than 20) municipal platform demonstration enterprises with large platform scale, good economic benefits and strong innovation and demonstration (valid for two years) will be selected and announced to the public, and a one-time reward of 200,000 yuan will be given by the municipal finance.

　　In addition, there are measures such as incentives for senior management and technical personnel of platform enterprises and support for children to enter the park and school.

On June 30th, the huge auto trade group co., ltd, the "first stock of auto dealers", was officially delisted. From the giant with thousands of 4S stores in the past to the sudden delisting, the huge experience was embarrassing. In fact, in recent years, car dealers have had a hard time, with sales falling and profits plummeting. 4S stores have closed from time to time, and many investors have chosen to quit the network and "lie flat".

"In the first half of the year, I barely survived by factory subsidies, and it may get better in the second half of the year. I can only say that it is most important to survive." Referring to the living conditions of automobile 4S stores this year, Liu Wei (a pseudonym), the head of a luxury brand store, told The Paper that the era of "lying down to make money" in 4S stores has long since ended.

The fatigue of 4S stores is closely related to the overall trend of the automobile industry.

Liu Wei believes that, on the one hand, China’s automobile market is already a "strong buyer’s market", and with more and more transparent information and more rational consumers, it is not an easy task to sell cars. On the other hand, under the new energy wave, the transformation of sales channels has accelerated, which has supported the distribution model of 4S stores to be impacted by the direct sales model and aggravated the survival challenge of 4S stores.

The turnover rate of some stores exceeded 40%, and the boss chose to change careers.

Wu Hong (a pseudonym), who had run a joint venture car 4S shop for many years, chose to leave the automobile distribution industry in early 2023. Because the brand it represents has gone from bad to worse in the China market in recent years, and the profit of the whole industry is not as good as before, Wu Hong simply gave up joining other brands.

In Wu Hong’s view, the epidemic situation and other factors in the three years from 2020 to 2022 caused the 4S store to suffer "internal injuries". "In these three years, the gross profit continued to decline, while the sales expenses and customer acquisition costs continued to rise. Last year, my store left more than 40% of the staff."

Wu Hong added that he was not alone, and many investors who made a fortune from 4S were withdrawing. "As far as I know, most 4S stores basically didn’t make any money, so luxury brands will have a little better life, and mass brands won’t make much difference. It can be said that doing low-end is basically a large-scale loss. "

The research on the industry also confirms this situation.

A few days ago, Liu Yingzi, president of the Automobile Dealers Chamber of Commerce of the All-China Federation of Industry and Commerce, revealed at the China Automobile Distribution Industry Conference that at the end of 2022, the Chamber of Commerce had conducted an extensive survey on the operating conditions of dealers, and found that more than half of the dealers were losing money, and some even suffered serious losses. In the first half of this year, although the business situation of dealers has improved, there has been no fundamental change, and most dealers are still in a difficult situation.

On July 3rd, the latest issue of "China Automobile Dealer Inventory Early Warning Index Survey" released by china automobile dealers association showed that in June 2023, the inventory early warning index of China automobile dealers was 54.0%, up by 4.5 percentage points year-on-year, and the inventory early warning index was still above threshold, so the automobile circulation industry was in a recession zone. China automobile dealers association pointed out that the automobile market recovered moderately in June, but the operating conditions of dealers were still less than expected.

The price of the auto market is scuffled, and 4S stores are forced to "cut meat and feed customers"

People in the industry generally believe that the hardships of car dealers are directly related to upstream car companies.

Liu Wei said that the competition in the automobile industry is fierce, and the OEMs are getting less and less profitable. As the downstream of OEMs, dealers will undoubtedly be subjected to pressure transmission. The price of new cars is seriously lowered, and the gross profit of bare cars is extremely low. "The OEM can’t eat meat, and dealers don’t want to drink soup."

"Some OEMs’ setting of assessment indicators for 4S stores can be said to be provoking internal contradictions." Wu Hong believes that in recent years, some OEMs have set unreasonable sales targets for 4S stores in order to pass on the performance pressure, and it is quite common to force stocks, deduct rebates and bundle purchases.

Under the rigorous assessment, only 20% of dealers have completed the quota allocated by the OEM this year. According to a recent survey in china automobile dealers association, 21.3% of dealers were able to complete the sales task in the first half of the year, and 11.7% of dealers said that their task completion rate was even less than 50%.

"There are thousands of 4S stores that quit the network every year. The outstanding feature in the past two years in 2021 and 2022 is that the number of joint venture brands has increased significantly, which has become the mainstream. In fact, there were more domestic brands before." Wu Hong said.

Because of the strong bargaining power of luxury brands, the profit level has risen instead of falling. This year, the auto market is in a downturn, and the dealer channel welcomes the "blood transfusion" of the OEM.

According to media reports, at the beginning of this year, BMW began to grant subsidies to brand dealers, and in early June, BMW subsidized 4 billion yuan to dealers. After paying hundreds of millions of yuan in subsidies in the first quarter, Mercedes-Benz continued to distribute 2 billion yuan in subsidies to Mercedes-Benz dealers in June. Audi, on the other hand, gives a subsidy of 2% of the car price for every car sold by the dealer.

In contrast, the market share of joint venture brands has been declining in recent years, and the market share and profit rate have been declining, especially for the second-tier brand OEMs, which are hard to protect themselves, and they have no time to take care of the survival of dealers.

Liu Wei bluntly said that in this year’s price war, 4S stores, especially joint-venture brand stores, have obviously been forced by manufacturers to "cut meat to feed customers". In the past, they sold cars at a higher price, but now they are selling cars at a loss. "Manufacturers are all following the price reduction and inventory pressure, resulting in many 4S stores selling cars at a loss. You have to complete the factory task to get the year-end rebate. This is a big head, otherwise there is no chance of’ working for a year in vain’."

New energy vehicles reshape channels, but 60% of new energy vehicle dealers do not make money.

China automobile dealers association’s report shows that in 2020, there were 2,362 4S stores that withdrew from the Internet, nearly 1,400 in 2021 and 1,757 in 2022. Thousands of dealers quit the network, which is often regarded as a sign of the decline of 4S shop model.

Interestingly, however, Wu Hong introduced that in fact, the total number of automobile dealers in the country has been rising continuously in recent years. "If there is a good job, there will be a bad job, and the industry will always go in and out. It is not that you can draw a conclusion just by looking at a number."

Most of those who quit are fuel car dealers, while more new entrants are attracted by the new energy track.

At present, the biggest trend in the automobile consumption market is undoubtedly the explosive growth of new energy vehicles. In 2021 and 2022, the production and sales of new energy vehicles have doubled. The reshaping of the industry by new energy vehicles has become an unavoidable objective fact for all dealers.

According to the latest data released by the Federation, the retail sales volume of the new energy vehicle market in June was 665,000, up 25.2% year-on-year and 14.7% quarter-on-quarter. In June, the retail penetration rate of new energy vehicles in China reached 35.1%, which was 7.8 percentage points higher than the penetration rate of 27.3% in the same period last year.

The outbreak of new energy vehicles, on the one hand, accelerated the exit of joint venture brands, on the other hand, changed the profit model of automobile sales channels.

From the penetration rate of new energy vehicles, we can directly see the situation of joint venture brands. In June, the penetration rate of new energy vehicles in independent brands was 58.8%, that in luxury cars was 30.9%, and that in mainstream joint venture brands was only 3.7%.

Zhou Na (a pseudonym) used to be a salesperson of a mainstream joint venture brand 4S shop, and at the beginning of this year, she switched to an independent new energy automobile brand. She told reporters that in the past two years, practitioners like her who have switched from traditional 4S stores to new energy stores and new power stores abound. "No matter what stores need professional employees, most of these people are still diverted from old 4S stores."

Zhou Na introduced that in the sales section, influenced by Tesla, at present, new energy vehicle brands are basically at a unified national price, and sales are promoted simultaneously online and offline. The main business of stores is to serve customers well, and there is no need to "intrigue with customers" because of various additional fees; In the after-sales, the gross maintenance cost of new energy vehicles is estimated to be less than one-third of that of fuel vehicles of the same level, and there is no value-added service project that can be "hands-on" by 4S stores. After-sales is no longer the highlight of profit, and the traditional structure of 4S stores integrating sales, spare parts, after-sales and information feedback is no longer suitable for the sales rhythm of new energy vehicles.

However, she also bluntly said that although they all sell cars, the working mode is very different from the past, and the changes in assessment methods have also made it difficult for many people to adapt. "In the past, we could make deals through various price negotiations, but now we can only rely on services. For example, I gave the commission of this order to the customer, which prompted him to buy a car. After the manufacturer found out, the penalty for the store was more than several hundred thousand. "

Wu Hong did not choose new energy vehicles when a large number of practitioners flowed to the new track. "At present, 60% of the channel dealers of new energy are actually not making money," Wu Hong said. "The competition in the automobile industry is fierce, and the sales channels are also being reshuffled. The price system of both fuel vehicles and new energy vehicles needs to be rebuilt, and the cost of trial and error may be higher."

The administrative offices of the Union, the Municipal People’s Government, the commissions, offices, departments and bureaus of the autonomous region, and major enterprises and institutions:

　　The measures for the implementation of the pilot reform of water resources tax in Inner Mongolia Autonomous Region are hereby printed and distributed to you, please conscientiously implement them according to the actual situation. All regions should promptly report the progress of the pilot work to the Finance Department, Local Taxation Bureau and Water Resources Department of the autonomous region. ?

December 29, 2017

　　(This piece is publicly released)

　　Measures for the implementation of the pilot reform of water resources tax in Inner Mongolia Autonomous Region

　　the firstIn order to fully implement the spirit of the 19th National Congress of the Communist Party of China, conscientiously implement the decision-making arrangements of the CPC Central Committee and the State Council, strengthen the management and protection of water resources, and promote the rational development and utilization of water resources, according to the Notice of State Taxation Administration of The People’s Republic of China of the Ministry of Finance on Comprehensively Promoting Resource Tax Reform (Caishui [2016] No.53) and the Notice of the Ministry of Finance and the Ministry of Water Resources of the State Administration of Taxation on Printing and Distributing the Implementation Measures for Expanding the Pilot Reform of Water Resources Tax (Caishui [2017] No.80), ?

　　the secondThese Measures shall apply to the pilot collection and management of water resources tax in the autonomous region. ?

　　ArticleExcept as provided in Article 6 of these Measures, other units and individuals that directly access surface water and groundwater are taxpayers of water resource tax, and shall pay water resource tax in accordance with the provisions of these Measures. ?

　　The direct use of surface water and groundwater mentioned in the preceding paragraph refers to the direct use of surface water and groundwater by water intake projects or facilities, including gates, dams, channels, artificial rivers, siphons, pumps, wells and hydropower stations.

　　Article 4?Taxpayers of urban public water supply are urban public water supply enterprises. ?

　　Article 5Taxpayers of water resource tax shall apply for water permit in accordance with the Water Law of People’s Republic of China (PRC), Regulations on the Administration of Water Permit and Water Resource Fee Collection, and Implementation Measures for the Administration of Water Permit and Water Resource Fee Collection in Inner Mongolia Autonomous Region. ?

　　Article 6The following circumstances, do not pay water resources tax:

　　(a) the rural and pastoral collective economic organizations and their members take water from the ponds and reservoirs of the collective economic organizations; ?

　　(two) family life and sporadic free-range, captive livestock and poultry drinking a small amount of water; ?

　　(three) the water conservancy project management unit is to allocate or dispatch water resources to take water; ?

　　(four) in order to ensure the construction safety and production safety of underground projects such as mines, it is necessary to take temporary emergency water (drainage); ?

　　(five) in order to eliminate the harm to public safety or public interests, temporary emergency water intake; ?

　　(6) It is necessary to take temporary emergency water for drought relief in agriculture and animal husbandry and for maintaining ecology and environment. ?

　　According to the Implementation Measures of Inner Mongolia Autonomous Region for Water Permit and Water Resource Fee Collection and Management, the term "small amount of water intake" as mentioned in the second paragraph of the preceding paragraph refers to the annual water intake of less than 1000 cubic meters. ?

　　Article 7?Water resource tax is levied on surface water and groundwater. ?

　　The surface water mentioned in the first paragraph of this article refers to the general name of dynamic water and static water on the land surface, including rivers, lakes (including reservoirs) and other water resources;

　　The groundwater mentioned in the first paragraph of this article refers to various forms of water resources buried below the surface. ?

　　Article 8The water resource tax shall be levied according to the quantity quota. ?

　　Except in the circumstances stipulated in Articles 9 and 10 of these Measures, the formula for calculating the payable water resource tax is: tax payable = actual water consumption × applicable tax. ?

　　The applicable tax amount mentioned in the preceding paragraph refers to the applicable tax amount where the water intake is located. ?

　　Article 9The formula for calculating the water resource tax payable for water intake for hydropower generation and thermal power generation through tubular cooling is: tax payable = actual power generation × applicable tax. ?

　　The first paragraph of this article refers to the way in which thermal power plants take water from rivers, lakes (including reservoirs) and other water sources, and directly discharge the water into the water source after cooling the units. ?

　　The applicable tax amount mentioned in the first paragraph of this article refers to the applicable tax amount where the water intake is located. ?

　　Article 10The calculation formula of water resource tax payable for urban public water supply is: tax payable = actual water sold × applicable tax. ?

　　The term "urban public water supply" as mentioned in the first paragraph of this article refers to the provision of water by urban public water supply enterprises to residents and units in their lives, production and other constructions through public water supply pipelines and ancillary facilities. ?

　　The applicable tax amount mentioned in the first paragraph of this article refers to the applicable tax amount for different types of water users. ?

　　Article 11The water resource tax is levied according to the actual water consumption and applicable tax amount for circulating cooling water intake of thermal power generation. ?

　　The circulating cooling water intake for thermal power generation as mentioned in the first paragraph of this article refers to the water intake method that thermal power generation enterprises take water from rivers, lakes (including reservoirs), underground and other water sources and introduce it into the self-built cooling tower, and then return it to the cooling tower for recycling after cooling the unit.

　　The applicable tax amount mentioned in the first paragraph of this article refers to the applicable tax amount where the water intake is located. ?

　　Article 12Water resource tax is levied according to the actual water consumption and applicable tax amount for drainage. ?

　　The term "drainage" as mentioned in the first paragraph of this article refers to the activities of destroying the groundwater layer and causing underground water gushing in the process of mining and engineering construction. ?

　　The actual water intake mentioned in the first paragraph of this article shall be determined according to the displacement. ?

　　The applicable tax amount mentioned in the first paragraph of this article refers to the applicable tax amount where the water intake is located. ?

　　Article 13Ground source heat pump collects water resource tax according to actual water consumption and applicable tax. ?

　　The ground source heat pump mentioned in the first paragraph of this article refers to pumping groundwater by a water pump, exchanging heat energy and then returning it to the ground through a recharge well. ?

　　The applicable tax amount mentioned in the first paragraph of this article refers to the applicable tax amount where the water intake is located. ?

　　Article 14　In addition to directly under the central government and inter-provincial (autonomous regions and municipalities) hydropower water, overall consideration of water resources in our region, the level of economic and social development and water conservation and protection requirements, in the "Ministry of Finance, State Administration of Taxation, Ministry of Water Resources on printing and distributing.

　　The tax standard for water intake from hydropower stations directly under the central government, across provinces (autonomous regions and municipalities) and in our region is 0.005 yuan per kWh. If the tax standard of water resource fee for hydropower generation of inter-provincial (autonomous regions and municipalities) Jiehe Hydropower Station is inconsistent with the water resource fee collection standard of non-pilot provinces involved, it shall be implemented according to the higher standard. ?

　　Article 15　The types of water intake are divided into direct surface water intake, direct groundwater intake, special forms of direct water intake and urban public water supply. ?

　　Direct access to surface water and direct access to groundwater can be divided into centralized drinking water projects for the production of agriculture and animal husbandry, domestic water for the population in rural pastoral areas, and water access for special industries and other industries; Special forms of direct water intake can be divided into hydropower generation water intake, thermal power generation tubular cooling water intake, drainage and ground source heat pump; Urban public water supply is divided into residents, special industries and other industries according to the types of water users. ?

　　The term "water intake for agriculture and animal husbandry production" as mentioned in the second paragraph of this article refers to water intake for planting, animal husbandry, aquaculture and forestry (except for water intake for business planting and breeding in enterprises and institutions). ?

　　The centralized drinking water project mentioned in the second paragraph of this article refers to the water supply project for the rural and pastoral population with a water supply scale of 1000 cubic meters/day or more than 10,000 people and operated by enterprises and institutions. ?

　　The term "water intake for special industries" as mentioned in the second paragraph of this article refers to water intake for car washing, bathing, golf courses and ski resorts. ?

　　Article 16The water resource tax standard is determined according to the following principles:

　　For the use of groundwater, water for special industries, and water for exceeding the plan (quota), the tax amount shall be determined from a high level; For water intake for agricultural and animal husbandry production exceeding the prescribed limit, centralized drinking water project mainly for rural and pastoral population, recycled drainage and ground source heat pump, the tax amount shall be determined from a low level. ?

　　Strictly control over-exploitation of groundwater. For the same type of water intake, the groundwater tax is higher than that of surface water, and the groundwater tax in water shortage areas is much higher than that of surface water; Distinguish serious over-exploitation areas, over-exploitation areas and non-over-exploitation areas, and set differential tax: the tax standards for groundwater utilization in serious over-exploitation areas and over-exploitation areas shall be implemented according to 3 times and 2 times of the tax standards for non-over-exploitation areas respectively.

　　If groundwater is used in the area covered by urban public water supply network, the tax amount is higher than that in the area not covered by urban public water supply network, which is higher than the price of urban public water supply for similar purposes in our district. ?

　　In addition to special industries and agriculture and animal husbandry production, taxpayers who use groundwater will be unified in tax standards under the same conditions. ?

　　In addition to urban public water supply enterprises, if the taxpayer’s accumulated water intake in that year exceeds the annual water intake plan or water intake quota approved by the water administrative department, the competent tax authorities shall levy a water resource tax of 1-3 times on the basis of the original tax amount according to the excess ratio. ?

　　During the pilot period of water resource tax reform, water resource tax will be levied on urban public water supply according to the principle of shifting taxes and fees, without increasing the burden on residents’ domestic water and urban public water supply enterprises. ?

　　Article 17The specific applicable tax standards for various types of water intake in our region shall be implemented in accordance with the applicable tax table of water resources tax in Inner Mongolia Autonomous Region (see annex). ?

　　The specific scope of serious over-exploitation areas, over-exploitation areas and non-over-exploitation areas in the autonomous region, which are implemented in conjunction with these measures (including annexes), shall be separately specified by the Water Resources Department of the autonomous region in conjunction with the Local Taxation Bureau of the autonomous region.

　　Article 18?In the following circumstances, the water resource tax shall be exempted or reduced:

　　(1) The water used for agricultural and animal husbandry production within the prescribed limits shall be exempted from water resource tax; ?

　　(two) the use of sewage to treat reclaimed water is exempt from water resource tax; ?

　　(three) in addition to access to the urban public water supply network, the military and armed police forces take water by other means, which are exempt from water resource tax; ?

　　(four) pumped storage power generation water, water resources tax exemption; ?

　　(5) Water resources tax shall be exempted if the oil production drainage is reinjected into a closed pipeline after separation and purification; ?

　　(six) other exemptions or reductions of water resources tax as stipulated by the Ministry of Finance and State Taxation Administration of The People’s Republic of China. ?

　　Article 19The water resource tax shall be collected by the local tax authorities. ?

　　Twentieth in addition to the urban public water supply enterprises, the time of tax payment obligation of water resources tax is the day when taxpayers take water resources. ?

　　The tax obligation of water resources tax of urban public water supply enterprises occurs on the day when taxpayers sell water resources. ?

　　Article 21 In addition to water for agricultural and animal husbandry production, water resource tax shall be levied quarterly or monthly, which shall be determined by the competent tax authorities according to the actual situation. If the tax payment cannot be calculated according to the fixed time limit, the tax payment can be declared by time. ?

　　The water resource tax on water intake for agricultural and animal husbandry production exceeding the prescribed limit shall be levied annually.

　　Article 22Taxpayers shall declare and pay taxes within 15 days from the date when the tax payment expires or the tax payment obligation occurs. ?

　　Article 23 In addition to the circumstances stipulated in Article 26 and Article 27 of these Measures, taxpayers shall declare and pay the water resource tax to the tax authorities where the production and operation are located. ?

　　In the administrative area of the autonomous region, the tax payment location needs to be adjusted, which is decided by the financial and local tax departments of the autonomous region. ?

　　Article 24Water resources allocated in accordance with the water allocation scheme approved by the people’s government of the autonomous region or its authorized department across the cities and counties (cities, districts) shall be subject to water resource tax by the tax authorities transferred to the location of the region. ?

　　Article 25 The water selling behavior between enterprises in the production, supply and marketing of urban public water supply shall be paid by the urban public water supply enterprises that ultimately sell water resources to users. ?

　　Article 26 The water resource tax for water intake for hydropower generation in Wanjiazhai and Nierji comprehensive water control projects across provinces (autonomous regions and municipalities) shall be distributed between the autonomous region and relevant provinces (autonomous regions and municipalities). The specific distribution ratio shall be determined by the Finance Department of the autonomous region in conjunction with the Local Taxation Bureau of the autonomous region by referring to the tax distribution methods such as value-added tax and enterprise income tax specified in the Guiding Opinions of the Ministry of Finance on the Tax Distribution of Inter-provincial Hydropower Projects (FB [2008] No.84), and submitted to the people’s governments of Shanxi, Heilongjiang and other provinces (autonomous regions and municipalities) for determination. ?

　　The competent tax authorities shall, in accordance with the hydropower generated in the proportion determined in the preceding paragraph and the tax standard of 0.005 yuan/kWh, levy a water resource tax on the water used for hydropower generation in Wanjiazhai and other comprehensive water control projects across provinces (autonomous regions and municipalities).

　　Nierji and other comprehensive water control projects involving relevant provinces (autonomous regions and municipalities) are not included in the pilot scope of water resource tax reform, and the water resource fee collection standard for hydropower generation is inconsistent with the tax standard of 0.005 yuan per kWh, according to the higher standards of the autonomous region and relevant provinces (autonomous regions and municipalities). ?

　　The comprehensive water control project mentioned in the first paragraph of this article refers to a water conservancy project that undertakes many tasks such as power generation, flood control, irrigation, industrial water supply, shipping, etc., and the flooded area and dam site cross the autonomous region and relevant provinces (autonomous regions and municipalities). ?

　　Article 27The water resource tax for hydropower generation across allied cities of comprehensive water control projects such as Haibowan and three sheng Gong is distributed among relevant allied cities in our region. The specific distribution method shall refer to the Guiding Opinions of the Ministry of Finance on Tax Distribution of Inter-provincial Hydropower Projects (FB [2008] No.84) and the relevant provisions of Article 26 of these Measures, and the Finance Department of the autonomous region shall, jointly with the Local Taxation Bureau of the autonomous region, put forward specific opinions and submit them to the people’s government of the autonomous region for approval and implementation. ?

　　The comprehensive water control project mentioned in the preceding paragraph refers to a water conservancy project that undertakes many tasks such as power generation, flood control, irrigation, industrial water supply, shipping, etc., and the flooded area and dam site are all within the administrative area of the autonomous region and across the Union City. ?

　　The water resource tax for water intake by hydropower generation across counties (cities, districts) of the comprehensive water control project in our district is distributed among the relevant counties (cities, districts) in our district. The specific allocation method shall be implemented with reference to the provisions in the first paragraph of this article.

　　The comprehensive water control project mentioned in the preceding paragraph refers to a water conservancy project that undertakes many tasks such as power generation, flood control, irrigation, industrial water supply, shipping, etc., and the flooded area and dam site are all within the administrative area of the same Union city and across counties (cities, districts). ?

　　Article 28The water consumption of agricultural and animal husbandry production exceeds the water consumption quota (excluding the part of purchasing water rights), and the water consumption units and individuals shall pay the water resource tax. ?

　　With the implementation of these measures, the "water quota standard and water quantity verification method" for agricultural and animal husbandry production shall be formulated separately by the Water Resources Department of the autonomous region in conjunction with the local taxation bureau of the autonomous region. ?

　　Article 29 Mineral resource tax is levied on underground hot water and mineral water, and water resource tax is not levied. ?

　　Article 30 The water administrative department and the local tax authorities shall, in accordance with the water resource tax collection and management mode of "tax collection and management, water conservancy verification, independent declaration and information sharing", carry out the water resource tax collection and management, that is, the tax authorities shall collect and manage according to law; The water administrative department is responsible for verifying the water intake; Taxpayers shall file tax returns according to law; The tax authorities and the water administrative department shall establish a tax-related information sharing platform and work coordination mechanism, and exchange tax collection and water utilization information on a regular basis. ?

　　Article 31Establish a cooperative taxation mechanism between tax authorities and water administrative departments. ?

　　The water administrative department shall regularly send relevant information on water resources management, such as water intake permit, actual water intake, over-planned (quota) water intake, and punishment for illegal water intake, to the tax authorities. ?

　　Taxpayers declare and pay taxes to the tax authorities according to the actual water intake approved by the water administrative department. The tax authorities shall collect water resources tax according to the approved actual water consumption, and regularly send the taxpayer’s tax declaration and other information to the water administrative department. ?

　　The tax authorities regularly analyze and compare the information declared by taxpayers with the information sent by the water administrative department. Problems found in the process of collection and management shall be jointly checked by the tax authorities and the water administrative department. ?

　　Article 32 The coverage of urban public water supply pipe network shall be demarcated year by year by the administrative department of urban public water supply in Union City and counties (cities, districts) according to the actual coverage of urban public water supply pipe network, and the demarcated scope shall be sent to the local tax authorities at the same level before January 31st each year. On this basis, the local tax authorities determine the applicable tax standards for taxpayers. ?

　　Article 33Taxpayers of water resource tax shall take water according to the plan approved by the water administrative department. ?

　　Units or individuals that take water without the approval of the water administrative department shall not issue plans or quotas for taking water. ?

　　Article 34?In addition to urban public water supply enterprises, the taxpayer’s accumulated water consumption in that year exceeded the annual water consumption plan or water consumption quota approved by the water administrative department, and the competent tax authorities shall levy water resources tax according to the following provisions:

　　(a) the amount of water that exceeds the planned or quota by 20% (inclusive) shall be doubled on the basis of the original tax standard. ?

　　(two) the amount of water that exceeds the planned or fixed amount by 20% to 40% (inclusive) shall be levied twice on the basis of the original tax standard. ?

　　(three) more than 40% of the planned or fixed amount of water, on the basis of the original tax standard plus 3 times the collection. ?

　　For the water resource tax that exceeds the quota for water intake in agricultural and animal husbandry production, the policy of levying additional water in the preceding paragraph shall be implemented on the basis of the corresponding tax standard. ?

　　Article 35For units or individuals that have not been approved by the water administrative department to take water, the water administrative departments at all levels shall, in line with the principle of "based on reality, simplified procedures and classified handling", complete the examination and approval procedures for water permit within the prescribed time limit; If the water permit is not approved, the reasons and basis for disapproval shall be informed in writing. The specific measures (including time limit) shall be stipulated separately in the "Measures for the Administration of Specific Collection of Water Resources Tax" referred to in the second paragraph of Article 37 of these Measures. ?

　　Article 36Taxpayers shall install water metering facilities in accordance with national technical standards. ?

　　Taxpayers fail to install metering facilities for water intake or metering facilities cannot accurately measure water intake, and the water intake shall be verified according to the maximum water intake (drainage) capacity for 24 hours a day or other methods determined by the Finance Department, Local Taxation Bureau and Water Resources Department of the autonomous region. ?

　　Article 37The water resource tax is collected and managed by the tax authorities in accordance with the Law of People’s Republic of China (PRC) on Tax Collection and Management, the Notice of the Ministry of Finance and the Ministry of Water Resources of the State Administration of Taxation on Printing and Distributing the Implementation Measures for Expanding the Pilot Reform of Water Resource Tax (Cai Shui [2017] No.80) and the relevant provisions of these Measures. ?

　　The specific measures for the collection and management of water resource tax shall be formulated separately by the local taxation bureau of the autonomous region in conjunction with the water resources department of the autonomous region. ?

　　Article 38 During the pilot period of water resource tax reform, all the water resource tax revenue belongs to our region. The water resource tax is distributed between the autonomous region and the union city according to the current resource tax ratio of 65: 35; The share ratio between Union cities and counties (cities, districts) shall be determined by each Union city. The return base of the autonomous region to the Union City is determined on the basis of the actual collection of the Union City in December 2016 and January-November 2017. ?

　　After the proportion of water resources tax sharing between Union City and counties (cities, districts) is determined, it should be reported to the Finance Department and Local Taxation Bureau of the autonomous region for the record, so as to ensure that the water resources tax revenue levels of the collection and management software are correctly maintained and run on time.

　　Article 39Take into account the financial interests of the taxpayer’s production and operation location and the government where the water intake is located. ?

　　Where the taxpayer’s production and operation location and the water intake location belong to different counties (cities, districts) in the same union city, the distribution principle and proportion of water resource tax revenue shall be determined by the union city; If they are not in the same union city, the distribution ratio of water resource tax revenue shall be determined by the relevant union cities through equal consultation, and the finance of the autonomous region shall handle relevant adjustment matters through year-end settlement; If it is difficult for the relevant union cities to reach an agreement through consultation, the application of the relevant union cities shall be studied and handled by the Finance Department of the autonomous region with reference to relevant measures. ?

　　Article 40The income from the inter-provincial (autonomous regions and municipalities) water resource tax for hydropower generation of Wanjiazhai Comprehensive Water Control Project belongs to our region, which is collected by the competent tax authorities and distributed among the relevant union cities, counties (cities, districts). Specific measures for collection and distribution shall be put forward by the Finance Department of the autonomous region in conjunction with the Local Taxation Bureau of the autonomous region, and submitted to the people’s government of the autonomous region for approval and implementation. ?

　　Article 41 After the introduction of water resource tax, the collection standard of water resource fee dropped to zero. Before June 30, 2018, the water resource fee collection and management department will pay the water resource fee owed, deferred or postponed by the water intake units and individuals into the non-tax revenue account of the financial department. ?

　　After the water resource tax is levied, the balance of the water resource fee account can be offset against the water resource tax payable by the units and individuals who pay the water resource fee in advance; If the payment has not been completed by June 30, 2018, the remaining water resources fee will be returned by the local authorities. ?

　　Article 42During the pilot period of water resource tax reform, the water resource tax levied on urban public water supply enterprises according to the principle of shifting taxes and fees will be included in the comprehensive water fee of water users, and the price and tax will be separated, which will not be included in the tap water price, and will not be used as the tax basis for value-added tax, and will not increase the water burden of residents and the burden of urban public water supply enterprises. ?

　　The specific handling methods specified in the preceding paragraph at the operational level shall be separately determined by the development and reform commission of the autonomous region, the local taxation bureau and the Inner Mongolia State Taxation Bureau according to their respective functions. ?

　　Article 43 During the pilot period of water resource tax reform, the relevant expenditures of the water administrative department shall be arranged and guaranteed by the financial budget at the same level. The original water resource fee collection and management personnel shall be arranged by the people’s government at the same level. ?

　　Article 44The establishment of the autonomous region water resources tax reform pilot organization and leadership, overall coordination and overall guidance of the pilot reform, the office is located in the Department of Finance of the autonomous region. ?

　　All Union cities and counties (cities, districts) should set up corresponding organizations and leading bodies to provide organizational guarantee for the pilot reform of water resources tax. ?

　　Article 45 All regions should strengthen the publicity and interpretation of the pilot policy of water resource tax reform, respond to social concerns, stabilize social expectations, and create a good environment for reform. At the same time, the "Emergency Plan for the Pilot Reform of Water Resources Tax" was formulated to prevent and efficiently handle all kinds of emergencies and ensure the smooth and orderly progress of the reform pilot. ?

　　Article 46The policy issues involved in the pilot reform of water resources tax shall be answered and explained by the departments of Finance Department, Local Taxation Bureau, Water Resources Department, Development and Reform Commission and Inner Mongolia State Taxation Bureau according to the division of responsibilities; Is a national level research decision, by the relevant departments for instructions from the Ministry of Finance, State Taxation Administration of The People’s Republic of China, Ministry of Water Resources, etc. to be clear. ?

　　Article 47Taxpayers and tax authorities, water administrative departments and their staff violate the "Ministry of Finance, State Administration of Taxation, Ministry of Water Resources on Issuing

　　Article 48 These Measures shall come into force as of December 1, 2017. Notice of the People’s Government of Inner Mongolia Autonomous Region on Printing and Distributing the Collection Standards and Relevant Provisions of Water Resources Fees in the Autonomous Region (No.127 [2014] of the Ministry of Internal Affairs) shall be abolished at the same time. ?

　　Attachment: Applicable Tax Table of Water Resources Tax in Inner Mongolia Autonomous Region

CCTV News:This year, China’s foreign trade data has performed brilliantly, among which the automobile export performance is outstanding. In the first 11 months of this year, China’s automobile exports increased by 108.4% compared with the same period of last year, among which the export of new energy vehicles grew fastest, and a number of domestic new energy vehicles became the explosion of landing in overseas markets. Look at the report.

Reporter Bai Wei:The car I’m sitting in now is a new energy car of domestic independent brand that will be exported to Thailand. We can see that its steering wheel is the right rudder, and its intelligent interactive system also shows Thai. In the whole workshop, one new energy vehicle can be rolled off the assembly line every 110 seconds, and 32 vehicles can be produced in one hour. It is estimated that 2,500 such vehicles will be exported to Thailand by the end of this year.

This new energy vehicle with a cruising range of nearly 500 kilometers has been selling well in the Thai market. The production line of the enterprise has been produced at full capacity in double shifts, even so, it can only meet half of the orders in overseas markets.

This year, three new energy vehicles launched by the company have been recognized in Europe, Southeast Asia, South America and other markets.

Wang Yinming, Vice President of Great Wall Motor:At present, the penetration rate of new energy (vehicles) in Europe is very high, and our country has entered the new energy track very early, so we have a special advantage.

In an automobile production workshop in Shiyan, Hubei, all production lines are also running at full capacity. The performance of this new energy vehicle in the picture in the European market this year can be described as extremely bright. From the listing in early March this year to the end of October, it won more than 40,000 orders in just 8 months. In September, the export volume reached 5,164 vehicles, accounting for one-third of the export volume of new energy vehicles in China that month.

Chen Meng, Vice President of Yi Jie Texin Energy Automobile Co., Ltd.:In fact, the understanding, manufacturing and research and development of new energy vehicles by manufacturing enterprises in China are ahead of the international first-class level, so we have actually done a lot of work in the development of batteries and electronic controls, the testing of the whole new energy, the security guarantee and the needs of customers.

1905 movie network news The Sino-French co-produced film, which was supervised by luc besson, has been registered in major cinemas in China on November 8th. The film was produced and written by Qiao Wei, directed by An Jianjun and Yang Huilong, and produced by Liu Yongsheng. French movie stars Vanessa Guide and Juliet Besson joined hands with domestic powerful actors Liu Peiqi, He Zhengjun, Du Xudong, Cao Yutong, Ding Jiali and Cao Li. The film has won the best feature film and the best China film recommended by the Spanish Sebastian Film Festival.

The audience calls for the era of high-quality film recording.

The film betrothal tells the story of a French female journalist, Si Nuo, who happened to come to China in the early 1980s after the reform and opening-up, and met a rural guy, Liu Changgen, and they had a wonderful time together. Si Nuo recorded what he saw and heard with his camera, witnessed the process of young people’s love and marriage entanglement in China at that time, and left an unforgettable romantic love story with Changgen.

After the film was released, it received rave reviews on major social media platforms. The audience said in succession that "the chronological films of Sino-French cooperation are full of pure love and beauty, without material infiltration, only the perfect pursuit of spirit. Chinese and Western young people are handsome and handsome, and the senior old drama bones are deductive. Each role is unique and has the brand of that era, which is true and natural. " "My favorite screenwriter Qiao Wei and directors An Jianjun and Yang Huilong jointly created the works, and I also invited my favorite foreign director luc besson to supervise the production. The effect really didn’t disappoint me, which is probably the greatest happiness for fans." "The long-awaited film of Qiao Wei and An Jianjun working with Luc Besson has finally been released! A film that has a sense of the times, a wonderful storyline, a powerful old-fashioned interpretation, and many simple and sincere unsung heroes have carefully created an international award. I really love it, and I believe everyone does not want to miss it! " "The era of reform and opening up is memorable. The love story of this impetuous era is very meaningful. Sino-French cooperation is really amazing! Looking forward to the new work! " The film betrothal was recognized by many audiences on its first day of release, which shows that the quality of the film is really good.

A bold attempt of co-production between China and France: a new chapter in international cultural exchange

The film betrothal was recognized by the audience on the first day of its release, which is not only due to the quality of the film, but also related to the friendly exchanges between China and France. The film was produced by the famous French director luc besson. He has been in film for 36 years, and has directed such famous films as Blue Sea and Blue Sky and sci-fi action movies.

As a world-renowned director, luc besson not only personally produced this film, but also provided his own manor as the French shooting location of this film. In addition, luc besson introduced Europa, an old French film company, to participate in the production, partnered with the first-class domestic production team, and personally received the crew when they went to France to shoot, which can be said to provide strong support for the final high-quality completion of the film. The French people, represented by Luc Besson, and the French people, represented by Qiao Wei and An Jianjun, bear the mission of establishing friendly diplomatic relations between the Chinese and French peoples.

As an important bridge of cultural exchange between countries, film plays an important role.The Chinese-French co-production film betrothal is also deeply in the hearts of the people. It is worth mentioning that the film profoundly expounds the historical changes in China’s reform and opening up and the rural areas, and shows the course and style of rural changes in China and the progress and awakening of people’s consciousness. On the other hand, it reflects the changes of the times, the impact of culture and the progress of society. It is also an opportunity for the broad masses of people to review and summarize after their hard work. From this perspective, betrothal is undoubtedly a film with great times value, which can give us the courage and motivation to continue to deepen reform. At the same time, it also serves as a cornerstone of the bridge between Chinese and French cultures, so that ordinary audiences can find the meaning and direction of their lives through watching movies. It is really worth walking into the cinema at this time to feel immersed.