Dali Erhai Pollution Control Restaurant has been closed for one year, and some of it has been transformed and opened.

   Yunnan Net News (Reporter Xiong Qiang Zhao Lihao) On March 31 last year, Dali City, Yunnan Province issued the "Notice on Special Renovation of Catering Inn Service Industry in the Core Area of Erhai River Basin Water Ecological Protection Zone", announcing the demarcation of the core area. It is required that before April 10, including the core area and the Erhai natural village around the lake where the red line in the core area passes, all relevant catering and inn operators will suspend business by themselves and accept business licenses, environmental protection and other inspections.

  As a result, nearly 2,000 inns and restaurants in Erhai Lake were shut down, which was called the strictest rectification in history, and the poems and distant places of netizens all the way to the west were temporarily put on hold. Nowadays, a year has passed in a hurry. For inns and restaurants, it is a process of waiting for rebirth in pain.

  Shuanglang Town, located on the northeast bank of Erhai Lake, has been visited by tourists from all over the country every year because of the beautiful scenery of the fishing village, and it is hard to find a room on holidays. However, since April last year, in order to protect the water ecological environment of Erhai Lake Basin, Dali has carried out special rectification of the catering inn service industry in the core area, and Shuanglang Town has shut down and reformed the inns and catering industry within its jurisdiction. The bustling scene in the past no longer exists, and it has been replaced by construction pollution control.

  On the evening of May 9, it was reported that some inns in Shuanglang Town had been rebuilt and started to resume operation after hanging the "green card" issued by the government. On the morning of May 10th, Shi Guodong, deputy director of Shuanglang Ancient Town Scenic Area Management Committee, confirmed the news to the reporter.

  According to Shi Guodong, there are 628 registered inns and restaurants in Shuanglang Town, of which 80 have reached the standard of resuming business, including 53 inns and 27 restaurants. As of May 9th, 7 inns and 2 restaurants have officially opened. "In addition to the land certificate, planning certificate, business administration certificate, environmental guarantee, food hygiene and safety certificate, public security fire protection certificate and industry license, the opened inn catering industry also needs to install electronic tax control equipment and public security gold and silicon system." He said that for business households that meet the requirements, they still need to meet six indicators to pass the acceptance and publicity of Shuanglang Town, and these six indicators mainly involve sewage treatment, landscape improvement, fee collection, tax system, gold and silicon system and smart tourism.

  Shi Guodong further explained that for business operators who intend to resume business, it is necessary to ensure the normal operation of environmental protection facilities and do a good job in sewage collection, treatment and entering the municipal pipe network; Transform the buildings it manages into more beautiful and tidy; Pay the sewage treatment and garbage removal fees in full according to the standard; Install electronic tax control equipment in time; Open the gold-silicon system and cooperate with the public security to manage foreign personnel; All business households must also combine "global tourism" and "a mobile phone tour Yunnan smart tourism" to set aside ports to ensure docking when the APP is opened.

  Shuanglang "Xieyu Luozhou Inn" obtained the permission to resume business on May 8, and the green sign of "Resume Business" has been hung on the gate of the inn. Ms. Li, the person in charge of the inn, told the reporter that since the inn was closed for rectification, sewage and water purification facilities have been installed, and at the same time, the landscape of the inn has been upgraded, including the newly added green garden on the top floor, which cost more than 200,000 yuan. For these expenses, Ms. Li thinks it is worth it, because she wants to make the inn fine and fine, and at the same time create a good reputation. With a huge cost, will the hotel accommodation price increase? Ms. Li said that she still charges at the original price and will not raise the price.

  "It has reached the discharge standard and it is acceptable to start business." Mr. Zhao, a native of Dali, said after learning that the restaurant in Shuanglang was about to resume operation, he hoped that Shuanglang would be strictly planned and no new inn restaurants would be built. He believes that there is no water source injected into Erhai Lake in Haidong, and the pressure of sewage discharge will increase if there are too many people, which is easy to cause pollution and the tourism experience is poor, so it is necessary to limit the flow appropriately.

  Li Meng (not his real name), who lives in Shuanglang, said that during the renovation period, all the restaurants and restaurants in the inn were closed, and there was no place to eat, drink and have fun with friends when he got home on holiday. It is obvious to all that the environment of the Double Corridor is getting better now. The stone road on the main street, the greening along the roadside and the buildings at the entrance of the village are completely different from the past. The green algae in Erhai Lake were gone before. She hopes that this rectification can be thorough and avoid repeated tossing.

  Talking about the scenery of the Double Corridor, the "big head" of tourists from other provinces is still full of interest. A few years ago, he and his friends traveled by car and experienced the experience of "parking for one night in 50 yuan" in this small town. He hoped that the renovated Double Corridor would not only change the environment, but also need to be improved in terms of infrastructure facilities and service capabilities, so as to keep the hearts of tourists.

Call of Duty 17 Chaos Action Raiders Chaos Action Disk Password Cracking

What is the password of Call of Duty 17 Chaos Operation Disk? I believe many players will get stuck when playing this task of Chaos Action. After all, the process involved in this task is a bit long, and the password is random, so the password that most players look for on the Internet is basically unusable, because this password is their own password, and if you want to crack it, you have to look at your own process.

Clue acquisition mode

1. Encrypted message: choose to capture Kassin after catching him at the level of "no escape".

2. Digital radio station: on the basement table where the informant is held in the "high wall spy" checkpoint.

3. Newspapers: There is an optional challenge in the "red light and green light" level "Collect photos", which requires taking 6 map photos, and this clue will be automatically obtained when 3 map photos are taken.

Solving puzzles

The password information obtained by each player is different, so it can only be based on the numerical values and laws of his own game.

The first is the encrypted message, as shown below. My numbers are: 59, 70,? 、? 65、78、71、82、79、86。

Take out the red numbers as 59,? , 65, 71, 79, it is concluded that each number is N+2, N+4, N+6, N+8, so the red unknown number is 61.

Then take out the blue number as 70,? , 78, 82, 86, the interval of each value is 4, so the blue unknown value is 74. In this way, the password of the encrypted message can be obtained as "6174". The specific tutorial is as follows

Evidence acquisition:

In the task: green light and red light

[Encrypted message] In the task: nowhere to escape

[Digital Broadcasting] In Task: The Stone of the Lost Wall

Look at [encrypted message] first. My number is 78 41? ? ? ? 88 47 93 53 98 61

Put 78 in red text? ? 88 93 98 list can be seen that the mathematical law is +5 in turn, and red is deduced? ? It’s 83.

Put 41 in blue text? ? List 47 53 61 It can be seen that the mathematical law is N+2, N+4, N+6 (some people start from N+1), and blue is deduced. ? It’s 43.

The deduced numbers are 8343 and 8343, which point to Oakland in my tape evidence.

The red part of [newspaper] is Raleigh, and the number of Raleigh in [digital broadcast] is 7996, and the tape evidence 8343 derived from [encrypted message] is Auckland.

The digital password entered during decryption is 7996, while the city password is Auckland.

Therefore, the input password is the red letter of newspaper corresponding to the password of digital broadcasting, while the city password is the password of digital broadcasting derived from the mathematical law in encrypted message.

Announcement on the Open Recruitment of Staff in Institutions Directly under the Supreme People’s Procuratorate in 2024

According to the needs of work, in accordance with the Regulations on Personnel Management of Public Institutions and the relevant policies and regulations on public recruitment of public institutions, the institutions directly under the Supreme People’s Procuratorate (National Prosecutor’s College, Procuratorial Daily and Procuratorial Theory Institute) openly recruited 10 staff members for fresh college graduates in 2024. The relevant specific matters are hereby announced as follows.

First, the basic conditions of candidates

(1) Having People’s Republic of China (PRC) nationality.

(two) support and abide by the Constitution and laws and regulations of People’s Republic of China (PRC), support the leadership of the Communist Party of China (CPC) and the socialist system, and have good conduct.

(3) Undergraduates should not exceed 24 years of age (born after March 1999), postgraduates should not exceed 27 years of age (born after March 1996) and doctoral students should not exceed 35 years of age (born after March 1988).

(4) Having the professional or technical requirements required for the post.

(5) Having the physical conditions and psychological quality to perform their duties normally.

(6) Meet other conditions required by the post.

Persons who have received criminal punishment for crimes, those who have been expelled from the Communist Party of China (CPC) Party membership, those who have been expelled from public office, those who have been listed as joint disciplinary targets for dishonesty according to law, those who have been found to have committed serious violations of the discipline of examination record (employment) in the recruitment of public officials at all levels, and those who are not allowed to be employed as staff of public institutions according to laws and regulations may not apply for employment.

Applicants are not allowed to apply for employment, which constitutes a recruitment position in avoidance relationship.

Second, the scope of recruitment

The recruitment target is the fresh graduates of the national colleges and universities in 2024 (including college graduates who have not implemented their work units during the two-year career selection period, excluding all kinds of entrusted students and orientation students). Candidates must obtain academic degree certificates upon graduation. Students in Beijing refer to applicants who already have permanent residence in Beijing, excluding collective residence in Beijing universities.

Third, the recruitment position and conditions

This recruitment involves 9 positions and plans to recruit 10 people. For specific positions and qualifications, please refer to the Information Form of Open Recruitment Positions of Institutions Directly under the Supreme People’s Procuratorate in 2024 (hereinafter referred to as the Position Form). Among them, the professional conditions of relevant posts refer to the professional catalogue published by the Ministry of Education (Catalogue of Undergraduate Majors in Ordinary Colleges and Universities and Catalogue of Subjects and Professions for Granting Doctoral and Master’s Degrees and Training Postgraduates). If you have any questions about your major when you register, you can call to find out (please refer to the Post Table for details).

IV. Recruitment Procedures

(a) the application method and time

The application for registration is conducted online, and the address of the registration website is   https://www.gongzhao.net/cms/front/zppc.act? pcid=2c9130818d6f2b3c018de374ed224fd8。 The time for applicants to submit their application for registration is from the date of announcement to April 10, 2024, and each person is limited to one position.

(2) Qualification examination

Qualification examination runs through the whole process of open recruitment. Only when the ratio of the number of people who pass the qualification examination for the same post to the number of people who plan to recruit for the post reaches at least 3:1 can the examination be started. If the ratio is not reached, the number of people who recruit for the post should be reduced before the written examination to ensure that the proportion of people who plan to recruit for the post is reached until the recruitment plan for the post is cancelled. If the job recruitment plan is cancelled, the applicant for this position can change to other positions that meet the registration qualifications before the written test begins. Reducing the number of job recruits or canceling the job recruitment plan will be announced on the registration website before the written test. Applicants who have close relatives and major social relations in the Supreme People’s Procuratorate and its directly affiliated institutions should take the initiative to report to the Political Department of the Supreme People’s Procuratorate at the time of registration.

(3) written examination

The written test focuses on the ability to analyze and solve problems under the guidance of Socialism with Chinese characteristics Thought, the supreme leader of the new era, and the professional ability required by the post. The written test scores are calculated according to the percentage system. The specific time, place and related matters of the written test will be notified separately. The written test does not specify counseling books, nor does it hold or entrust any institution to hold counseling training courses.

(4) Interview

According to the order of candidates’ written test scores from high to low, the candidates for interviews in each position are determined according to the ratio of not less than 3:1 (those with written test scores tied together will enter the interview together). Interview candidates, interview time, place and related matters will be announced on the registration website. If the applicants give up the interview qualification, they will be replenished according to the written test scores from high to low.

Conduct qualification review before the interview, and check the application with the applicant himself, the original ID card and the registration recommendation form stamped by the school. Where the main information of the relevant materials is untrue and affects the results of qualification examination, the interview qualification will be cancelled.

The comprehensive score of the exam is calculated according to the ratio of written test score and interview score, each accounting for 50%.

(5) Physical examination and inspection

According to the order of the comprehensive test scores of the applicants from high to low, the candidates who participated in the physical examination and inspection were determined according to the ratio difference of 2: 1. Among them, if the ratio between the actual number of people who participated in the interview and the number of people who planned to recruit for this position is less than 3:1, the applicants who applied for the interview should reach 75 points before they can be determined as candidates for physical examination and inspection.

1. Physical examination. Physical examination items and standards refer to the General Standard for Physical Examination of Civil Servants (Trial) and the operation manual.

2. inspection. The inspection work highlights political standards, and adopts methods such as field visits, individual conversations, reviewing student status files, inquiring about social credit records, and interviewing with myself to fully understand the candidate’s political quality, moral conduct, ability and quality, psychological quality, academic performance, law-abiding, honesty and self-discipline, and whether there are any situations that should be avoided, and the matching degree with the recruitment position. Comprehensive candidates’ test scores, physical examination results and inspection results determine the candidates to be hired, not just to choose people.

Candidates who fail to pass the physical examination or inspection can be replenished according to the order of comprehensive test scores from high to low.

According to the needs of work, some positions will be evaluated for psychological quality.

(6) publicity

The list of persons to be employed will be publicized on the open recruitment service platforms and registration websites of central and state organs and institutions for 7 working days.

(7) Employment

After the expiration of the publicity period, if there is no problem or the problems reflected do not affect the employment, the employment procedures shall be handled according to the regulations; Those who reflect the problems that affect employment and verify them shall not be employed; If it is difficult to verify the problems reflected at the moment, the employment can be suspended, and then it is decided whether to go through the employment procedures after being found out.

The newly hired personnel shall implement the probation system according to the regulations, and those who pass the probation period shall be formally employed; Unqualified, cancel the employment.

V. Matters needing attention

(1) The relevant information of this open recruitment is posted on the registration website, so please pay attention to it in time. When registering, please fill in the fixed telephone number and mobile phone number in a standardized way, and keep the communication smooth.

(2) This open recruitment will be reviewed according to the professional catalogues published by the education departments such as the Catalogue of Undergraduate Majors in Ordinary Colleges and Universities and the Catalogue of Subjects and Professions for Granting Doctoral and Master’s Degrees and Training Postgraduates. If there are special circumstances, please take the initiative to explain.

(3) The registration information submitted by the applicants shall be detailed, true and accurate. Anyone who practices fraud or commits other acts that violate the discipline of open recruitment will be dealt with in accordance with the Provisions on Handling Violations of Discipline in Open Recruitment of Public Institutions.

The Political Department of the Supreme People’s Procuratorate is responsible for the interpretation of this announcement.

Attachment: Information Form of Public Recruitment Positions of Institutions Directly under the Supreme People’s Procuratorate in 2024

Political Department of the Supreme People’s Procuratorate

March 27, 2024

Subissue of Cell: Discovery of Enterobacteria Degrading Uric Acid

The original Singularity Cake Singularity Network is included in the collection # 62 Intestinal Microbes # 57 Cardiovascular Diseases.

* For medical professionals only.

It’s summer. Have you arranged all the beer skewers and juice in little seafood? Singularity cake every time I watch this kind of food electronic mustard tuber, the barrage will float past the "gout package!" Hmm … Everyone has a high awareness of health!

Foods such as beer, seafood and animal offal are rich in purines, and some purines, such as xanthine, hypoxanthine and uric acid, the final metabolites of purines, are considered as uremic toxins (wastes that patients with impaired renal function cannot metabolize normally) [1], which are related to some symptoms of chronic kidney disease [2].

It is also a typical symptom of gout that uric acid can not be metabolized normally, resulting in the formation of pro-inflammatory crystals deposited on joints. However, some studies have found that uric acid concentration within the solubility range can also promote atherosclerosis through AMPK pathway-mediated inflammation [3]. Isn’t the kidney working hard enough? However, intestinal microbes will shoot!

Recently, the research team at the University of Wisconsin-Madison found that intestinal microorganisms can affect the progression of atherosclerosis by regulating the level of uric acid circulation. They identified intestinal microorganisms that use purines such as uric acid as carbon and energy sources in anaerobic environment, as well as gene clusters encoding key steps of purine degradation. This is a potential new way for intestinal microorganisms to affect health, which may provide a new way for treating gout or preventing cardiovascular diseases. The research results were published in Cell, Host and Microorganism [4].

Previous studies have shown that the atherosclerosis burden of more than 100 inbred mice in the Hybrid Mouse Diversity Group (HMDP) is very different, and the composition of intestinal flora is also obviously different [5,6].

In this study, the researchers selected four kinds of HMDP, two of which showed obvious atherosclerosis (experimental group) and two of which showed almost no signs of disease (control group), transplanted their flora to aseptic APOE knockout mice (which could spontaneously form hypercholesterolemia and atherosclerosis) and fed them with a diet supplemented with 0.2% cholesterol for 8 weeks.

Compared with the control group, the pathological changes in the experimental group are obvious. Traditional cardiovascular risk factors such as body weight and cholesterol intake, as well as intestinal microbial metabolites lipopolysaccharide, trimethylamine -N- oxide (TMAO) and short-chain fatty acids can’t explain this difference.

Macrogenome analysis identified 1649 functional features and 52 bacterial taxonomic features, and correlation analysis identified several bacterial functions related to atherosclerosis load, including those related to purine production and transformation. Among the 682 metabolites in mouse plasma, purine metabolites, including xanthine, xanthine nucleoside, inosine and uric acid, are positively correlated with the size of atherosclerotic plaque.

Correlation between xanthine, xanthine nucleoside, uric acid and inosine and atherosclerotic plaque size

In the cohort of human volunteers, there is a significant positive correlation between coronary artery calcification (CAC) score and uric acid level, and several taxonomic units in Clostridium have a negative correlation with uric acid level, which may affect uric acid level.

Compared with conventional mice, most purine levels in cecum/feces of sterile mice decreased, and only uric acid and allantoin levels increased. Similarly, the level of uric acid in plasma of sterile mice also increased significantly. Therefore, intestinal microorganisms may be able to regulate the level of purine in intestine and whole body. This strengthened the researchers’ determination to isolate purine-degrading bacteria in the intestine.

Intestine is the key organ of purine homeostasis. Dietary purine is absorbed in the intestine, and intestinal microorganisms produce and recover purine needed for its anabolism. About 30% uric acid produced by body metabolism will be secreted into the intestine.

The researchers tried to enrich anaerobic bacteria on the culture medium with uric acid as the main source of carbon and energy by using human feces samples, and obtained several bacteria from Firmicutes and Proteobacteria, which were identified as Enterocloster bolteae and Escherichia coli by 16S rRNA sequencing. The model strain ATCC BAA-613 of Enterocloster bolteae was cultured in a medium supplemented with 12mg uric acid. 10ml of strain culture degraded 49.6μmol of substrate within 24 hours, and produced 106.9μmol of acetate.

Based on the success of this small-scale attempt, the researchers expanded the search for intestinal microorganisms with purine degradation ability, and identified 34 kinds of bacteria from 6 phyla by the same method. The purine utilization ability of different bacteria is different. For example, Escherichia coli MS200-1 and I-11 have stronger uric acid utilization ability than Escherichia coli K12. Allantoin can support the growth of Enterocloster bolteae and Escherichia coli, but it cannot support the growth of Clostridium difficile or Edwardsiella tarda.

Representatives of 34 kinds of bacteria

By comparing the conserved chromosome regions of these intestinal microorganisms, the researchers found that five genes (dpaL, hydA, ssnA, ygeY and xdhD) were conserved. Compared with the sterile mice with non-purine degrading flora and the sterile mice with conserved gene deletion mutant flora, the plasma uric acid level of the mice with wild-type strains was significantly lower. There was a negative correlation between the level of purine-related metabolites in cecum and the abundance of five genes in APOE knockout sterile mice. This shows that these genes and their encoded intestinal bacteria have the ability to regulate uric acid homeostasis in vivo.

Identification of conserved genes

Generally speaking, this study found a previously neglected factor affecting uric acid circulation level-intestinal microorganisms and the corresponding key genes. In the future, more research is needed to answer the effects of aerobic and anaerobic purine consumption pathways on purine and intestinal microecology, as well as atherosclerosis and other health conditions.

# Friends, in order not to miss the important research progress of Singularity Cake Push, be sure to add stars to us ~

References:

[1] Falconi C A, Junho C V C, Foga?a-Ruiz F, et al. Uremic toxins: an alarming danger concerning the cardiovascular system[J]. Frontiers in physiology, 2021, 12: 686249.

[2] Valkenburg S, Glorieux G, Vanholder R. Uremic toxins and cardiovascular system[J]. Cardiology Clinics, 2021, 39(3): 307-318.

[3] Kimura Y, Yanagida T, Onda A, et al. Soluble uric acid promotes atherosclerosis via AMPK (AMP-activated protein kinase)-mediated inflammation[J]. Arteriosclerosis, thrombosis, and vascular biology, 2020, 40(3): 570-582.

[4] Kasahara K, Kerby R L, Zhang Q, et al. Gut bacterial metabolism contributes to host global purine homeostasis[J]. Cell Host & Microbe, 2023.

[5] Bennett B J, Davis R C, Civelek M, et al. Genetic architecture of atherosclerosis in mice: a systems genetics analysis of common inbred strains[J]. PLoS genetics, 2015, 11(12): e1005711.

[6] Org E, Parks B W, Joo J W J, et al. Genetic and environmental control of host-gut microbiota interactions[J]. Genome research, 2015, 25(10): 1558-1569.

The author of this article should be Yu Yan.

Read the original text

See also the marriage scam! Married men hired "mother" to cheat 320,000 female white-collar workers and were prosecuted!

Fake identities, fake academic qualifications, fake house purchase contracts, and even a fake mother … Xu Kai, who only has junior high school education, took great pains to defraud money and put on a "good show". Recently, the court sentenced the defendant Xu Kai to five years’ imprisonment for fraud after prosecution by the Procuratorate of Suzhou Industrial Park, Jiangsu Province.

Conceal one’s married status

Pick up unmarried white-collar women

Xu Kai, who was in his early thirties, went to school in Suqian, Jiangsu Province, and graduated from junior high school. He went to the society early, got married in his hometown and had a pair of children. After marriage, his wife and two children lived in their hometown, and Xu Kai worked alone in Suzhou.

On the day before the Tomb-Sweeping Day holiday in 2018, Xu Kai and his younger brother drove back to their hometown together, and took two people with them for a ride. Xu Kai and one of the girls, Wen Qiu, had a good talk on the road and exchanged WeChat messages. During their vacation in their hometown, they also kept chatting. During the chat, Xu Kai claimed to be single, graduated from a famous university in Shanghai and worked in the financial department of a company. After the holiday, the two met again and returned to Suzhou.

A few days later, Wen Qiu went back to her hometown because her mother was going to have an operation, and Xu Kai accompanied her back to her hometown. Xu Kai stayed in the hotel for three days in order not to let his wife find out. After returning to Suzhou this time, Wen Qiu’s affection for Xu Kai doubled, and he felt that his own conditions were good and he was still an understanding man. After graduating from Wenqiu University, she has a well-paid job, and she has been eager for a sincere relationship.

Since then, the contact between the two has become more and more frequent. A few days later, Xu Kai made an appointment with Wen Qiu to do steaming and try to make physical contact. See Wen Qiu didn’t resist, Xu Kai simply asked her to stay in a hotel at night, and they established a relationship that night. A few days later, Xu Kai withdrew her rent and moved to Wen Qiu’s community, and they formally lived together.

Xu Kai said frankly that she never told Wen Qiu about her married status. At first, she wanted to have sex with her, and then she wanted to cheat her.

In order to gain trust

I actually found a fake mother to assist.

In May 2018, Xu Kai made an idea about Wen Qiu’s money. He found someone to forge a purchase deposit invoice for a property, and told Wen Qiu that he was ready to buy a house in Suzhou, and he was still short of 50,000 yuan. Wen Qiu went to the bank and loan platform without saying anything, and called Xu Kai with his own savings.

From May to July of the same year, Xu Kai borrowed money from Wenqiu for many reasons, such as buying investment and wealth management products, his cousin doing loan business, his parents having a hard life at home, and preparing to start their own business.

Wen Qiu felt that her boyfriend used money for legitimate purposes and never refused. At the same time, she also expressed her desire to marry Xu Kai, hoping to arrange for her parents to meet as soon as possible.

In order to stabilize Wen Qiu and continue to cheat her out of money, Xu Kai agreed to Wen Qiu’s request to meet her parents. Remembering that in the circle of friends, he often watched a netizen advertise for actors, Xu Kai contacted him and hoped that he would find a woman in her fifties to play his mother.

According to Xu Kai’s request, the fake mother met Wen Qiu in the house where they lived together. After taking some housework, she left on the pretext of taking care of Xu Kai’s sister’s children. Xu Kai registered another WeChat to chat with Wen Qiu as a fake mother.

One day, the "fake mother" anxiously told Wen Qiu that Xu Kai’s grandfather was ill and could not contact others, hoping that he would go home quickly. Wen Qiu quickly conveyed the words of "fake mother" to Xu Kai. Xu Kai said, grandpa has passed away, I hope to borrow some money and go to my hometown to do grandpa’s funeral. Wen Qiu borrowed 20,000 yuan from a friend to Xu Kai.

Later, Xu Kai went to his hometown to meet Wen Qiu’s mother and fake mother, and the two sides formally settled the marriage. Wen Qiu also trusted her boyfriend more.

In October of the same year, Xu Kai told Wen Qiu that the house he had bought was to be renovated, and he had to pay the renovation deposit to the property, plus the renovation of the floor tiles of the house, which required a total of more than 40,000 yuan. Wen Qiu thought that Xu Kai’s house would be her own house in the future, and it was normal for her to need money for decoration. She borrowed 30,000 yuan from the boss of her company, and added her own savings to make up 40,000 yuan for Xu Kai.

Before the Spring Festival in 2019, Wen Qiu received a salary and year-end award of more than 100,000 yuan. Xu Kai took this opportunity to cheat Wen Qiu in the name of opening a supermarket in his hometown. The money was basically squandered by Xu Kai. In order to support her boyfriend’s "career", the year-end bonus that Wen Qiu just got soon ran out.

In February 2019, Xu Kai and Wen Qiu said that the factory in their hometown was going to be demolished (he had previously made up with Wen Qiu that his parents were doing wood business). He wanted to get the demolition money early and needed to invite people to dinner, so he borrowed 10,000 yuan from Wen Qiu. The "fake mother" also sent WeChat and Wen Qiu to say that this kind of thing needs to spend more money, get the demolition money earlier, and Wen Qiu transferred another 10,000 yuan to Xu Kai.

Capture the cheating object in the marriage information

In April 2019, Xu Kai saw a marriage advertisement on the convenience information column in his hometown, so he contacted the other party with the WeChat of "Fake Mom" and said that he would introduce his son to her. After the other party agreed, Xu Kai added the other party with his own WeChat. In the long run, they also established a relationship, and Xu Kai began to borrow money from his new girlfriend Zhou Tong.

In the same month, Wen Qiu invited her friend Peng Ling to dinner at home. Peng Ling talked about raising leeches, which aroused Xu Kai’s interest. After that, Xu Kai went to Peng Ling’s beauty salon to do several weight-loss projects, but none of them paid. When Peng Ling mentioned that she had to pay for the project, Xu Kai introduced herself to the other party as a financial project, which could help her increase the credit card limit. Peng Ling gave Xu Kai her bank card account number and password.

In the process of associating with Xu Kai, Zhou Tong heard Xu Kai say that she was doing business at home, and all the watches she wore were several hundred thousand yuan, but she found that Xu Kai didn’t have to go to work. In addition, there is always a person called "Wen Zong" on Xu Kai’s mobile phone, and Xu Kai always goes to a place where no one is there to pick it up. Zhou Tong also found this person in Xu Kai’s car’s driving license and WeChat, which made her suspicious.

Zhou Tong went to ask Xu Kai if he had a wife, but Xu Kai said he was not married and was going to break up with Wen Qiu. Seeing this situation, Jay Chou doesn’t intend to fall in love with Xu Kai again. She just wants her money back, but Xu Kai never pays it back, and she is slowly alienated from her.

Be exposed

Thousands of routines can’t get around "money"

After discovering that she was cheated, Zhou Tong added Wen Qiu’s WeChat and saw many photos of Xu Kai in the circle of friends. She told Wen Qiu about her experience. Wen Qiu asked Xu Kai in her hometown and found that he was married and had children. Later, Wen Qiu met Xu Kai’s real mother and checked the purchase invoices provided by Xu Kai, and found that they were all forged. In addition, Wen Qiu has repeatedly received dunning information from a number of online lending platforms, and found that Xu Kai has borrowed and cashed out more than 100,000 yuan from a number of lending platforms in his own name.

It turns out that Xu Kai’s association with himself is a complete scam. Wen Qiu was disheartened. She called Peng Ling to remind her that Xu Kai might be a liar. Peng Ling immediately searched for two credit cards that she had given to Xu Kai to ask him to raise the amount for herself, and found that the amount had been brushed up by Xu Kai. Peng Ling reported the loss of her credit card to the police. The police arrested Xu Kai on August 21 of the same year after putting on record for investigation.

The prosecutor found that Xu Kai defrauded Wen Qiu of more than 320,000 yuan by fraudulent means for the purpose of illegal possession, such as buying a house, opening a shop, and his grandfather’s death. The amount was relatively large, and he should be investigated for criminal responsibility for fraud. Therefore, he filed a public prosecution with the court on December 31, 2019.

After sorting out many similar cases, the prosecutor found that the usual routine of swindlers is to package themselves as single and rich aspiring young people, but the essence is to cast a wide net and cheat more money. Either they need money to buy a house, or they are ill and in urgent need of money. They can’t get around the word "money" all the time. When they cheat money, they will try their best to gain the trust of each other and make false promises. The prosecutor reminded: Try to verify the identity of the other party in communication, and beware of stepping into the trap carefully designed by criminals, leaving both people and money empty. (The characters in the text are all pseudonyms. )

(Source: Procuratorial Daily Author: Ge Qing Li Dongshan)

Is the frequent quality problems of Lexus behind the shutdown of CT200h the main reason?

  As early as many years ago, in order to make up for the shortcomings of Toyota’s high-end brand Lexus in compact models, CT200h was introduced to enhance its overall competitiveness. However, according to the sales data, from the launch of the CT200h to the first quarter of this year, the global cumulative sales volume is only about 267,000 vehicles. In this big market of China, the sales volume of the CT200h accounts for less than 10% of the total sales volume of Lexus. It can be seen that this entry-level car, which has been launched for nearly six years, has not brought surprises to Lexus.

  ▲ The sales volume is not satisfactory, and the production of CT200h is discontinued.

  Perhaps the sales volume is not satisfactory. According to reliable sources, the CT200h will face production suspension, and Alain Uyrrenhoven, president of Lexus Europe, revealed that "the CT200h will be replaced by a hybrid small SUV". Of course, if we study why the CT200h stopped production according to the meaning of Lexus, we may only think that the SUV market is overheated and the cars are not popular, but is this really the case?

  As we all know, compared with British finidi and Acura, Lexus, as a member of Japanese luxury Three Musketeers, has performed strongly in the market with its excellent quality and good service. Therefore, when the compact car CT200h, which started at more than 200,000 yuan, was launched, many people began to worry that it would more or less destroy the long-standing good image of Lexus.

  ▲ Hidden quality hazards affect the brand image, or become the main reason for the shutdown of CT200h.

  Because it is a hybrid of oil and electricity, CT200h is excellent in fuel economy, and its bold design also shows the charm of Lexus. However, in details, CT200h really proves the truth of "a penny gets a share". First of all, in terms of materials, CT200h’s materials are very general, the suspension is hard and the comfort is average.

  A criticism that is particularly worth mentioning is the sound insulation effect of CT200h h. It has been reported by the media that when the speed reaches above 80km/h, the noise inside the CT200h is as high as 79dB(70-90 dB is noisy and nerve cells are destroyed), which has seriously interfered with the driver’s driving and the safety hazard is very obvious.

  In addition, a friend of Xiaobian’s car owner said that the CT200h he was driving had many problems, especially the abnormal brake noise. When Xiaobian searched online for the abnormal brake noise of CT200h, there was almost a buzz on the Internet. What’s more, some car owners couldn’t wait to show the abnormal brake noise in less than three or four days, which was really a headache.

  Therefore, Xiao Bian guessed that the CT200h had the idea of stopping production because of its poor sound insulation effect and abnormal sound, which was not conducive to the establishment of a good brand image.

  ▲ frequent and numerous recalls, but ineffective and negative?

  Originally, I wanted to fill the gap in the compact car market. Clinker CT200h, an entry-level model, did not give force, did not bring surprises to Lexus, and more or less brought some panic. So, is it the best choice to stop production of CT200h to reverse Gankun and re-establish the brand image?

  In fact, in view of the defects of vehicles, car companies will start a recall plan to improve the problems of vehicles. Although Lexus has not implemented a recall for abnormal noise, Lexus has started a recall plan before because of the hidden dangers of fuel leakage and airbags, involving 37,423 vehicles, including CT200h.

  The number of recalls is amazing, but this is not the problem of this recall. Xiaobian asked the owner’s friend. When he told him that his CT200h was going to be recalled for inspection and maintenance, he said he didn’t know. When he called the local 4S shop, the staff of the 4S shop admitted that his vehicle needed to be recalled. In other words, even if Lexus started the recall plan, it did not take the initiative to contact the owner for inspection and maintenance, but the owner reflected that the 4S shop admitted it. Does such a poor and negative service attitude really come from Lexus?

  Coincidentally, another incident deserves our attention. A car owner once made a complaint on the car complaint network. He said that his newly bought 2014 lexus ES300 had just driven for 200 kilometers when the ABS fault light called the police, and the brake pedal didn’t respond at all. He was asked to replace the ABS controller assembly after going to the 4S shop for inspection.

  The description of this problem coincides with the reason stated in Lexus’ recall regulations in April this year. The recall was as follows: due to the manufacturing reasons of a specific supplier, the oil pressure required for braking anti-lock braking system (ABS) and body stability control system (VSC) may not be provided normally, which may affect the driving stability of the vehicle and have potential safety hazards, and a total of 15,322 lexus ES200, ES250 and RX200t vehicles were recalled.

  Putting the owner’s complaint together with the Lexus recall, we found that the owner’s ES300 also had the problems mentioned in the recall, but the ES300 was not within the scope of the recall!

  Summary:Now, due to various quality problems, the CT200h is already in water under the bridge, and it has to stop production on the pretext of "good SUV market prospects". Apart from the tragic product CT200h, the frequent recalls of Lexus this year and the large number of them are really unsightly, but the negative and ineffective behaviors such as not notifying the owners in time and incomplete recalls are the facts that it is difficult to cover up when CT200h stops production.

2020 opening gift package: how to get to the stock market and property market when the RRR is lowered? Look here

  Zhongxin Jingwei client January 1 ST (Wei Wei Xue Yufei) After many days of market expectation, on the first day of 2020, "Yang Ma" sent a gift package for RRR reduction. On the afternoon of the 1st, the People’s Bank of China announced that in order to support the development of the real economy and reduce the actual cost of social financing, it decided to reduce the deposit reserve ratio of financial institutions by 0.5 percentage point on January 6th, 2020 (excluding finance companies, financial leasing companies and auto financing companies). The industry believes that after the RRR cut, it will have certain benefits for the stock market, bond market and property market.

  The central bank lowered the deposit reserve ratio of financial institutions Source: official website, People’s Bank of China

  Release long-term funds of about 800 billion yuan.

  The central bank said that the RRR cut was a comprehensive RRR cut, reflecting countercyclical adjustment, releasing long-term funds of about 800 billion yuan, effectively increasing the stable source of funds for financial institutions to support the real economy, reducing the capital cost of financial institutions to support the real economy and directly supporting the real economy.

  In this comprehensive RRR cut, small and medium-sized banks, such as city commercial banks, rural commercial banks serving counties, rural cooperative banks, rural credit cooperatives and rural banks, which operate only in provincial administrative areas, have obtained long-term funds of more than 120 billion yuan, which is conducive to strengthening the financial strength of small and medium-sized banks that are based in the local area and return to their original sources to serve small and micro private enterprises. At the same time, the RRR cut will reduce the capital cost of banks by about 15 billion yuan per year, which can reduce the actual cost of social financing through bank transmission, especially the financing cost of small and micro enterprises and private enterprises.

  Looking back on 2019, China has implemented three RRR cuts.

  The first round was a comprehensive RRR cut in January 2019. On January 15 and 25, respectively, the deposit reserve ratio of financial institutions was lowered by 0.5 percentage points, and about 1.5 trillion yuan was released.

  The second round is targeted cuts to required reserve ratios, which was put into practice three times in May, June and July of that year, respectively. For small and medium-sized banks that focus on local areas and serve counties, a lower preferential deposit reserve ratio was implemented, and about 280 billion yuan of long-term funds were released.

  The third round is the comprehensive RRR reduction and targeted cuts to required reserve ratios. On September 16, the deposit reserve ratio of financial institutions was lowered by 0.5 percentage point, and the deposit reserve ratio of city commercial banks operating only in provincial administrative areas was lowered by 1 percentage point, which was implemented twice on October 15 and November 15, with each reduction of 0.5 percentage point. The RRR cut released long-term funds of about 900 billion yuan.

  Does continuous RRR cuts mean that the orientation of prudent monetary policy has changed? The central bank stressed that the RRR cut is a hedge with the cash before the Spring Festival, and the total amount of liquidity in the banking system will remain basically stable, flexible and moderate, not flooded, which shows that the scientific and steady control of the counter-cyclical adjustment of monetary policy has not changed.

  Why did you choose to lower the RRR in January?

  In fact, this RRR cut is expected. On December 23, 2019, The Politburo Standing Committee (PSC) and Li Keqiang, Premier of the State Council of the People’s Republic of China of the Communist Party of China made an inspection tour in Chengdu, saying that they would further study and take various measures such as lowering the RRR and targeted cuts to required reserve ratios, refinancing and rediscounting to reduce the real interest rate and comprehensive financing cost.

  "At that time, the market generally expected that the RRR would be lowered in the near future." Dong Ximiao, chief researcher of Xinwang Bank and distinguished researcher of the National Finance and Development Laboratory, analyzed that the fiscal expenditure increased near the end of the year, and the total amount of liquidity in the banking system was at a high level. On December 31, the central bank announced that it would not carry out reverse repurchase operations, which laid the groundwork for the RRR cut in January.

  Wen Bin, chief researcher of China Minsheng Bank, pointed out that in view of the fact that 600 billion yuan of reverse repurchase was due in January, the liquidity was under pressure due to factors such as overlapping tax payment, the issuance of special local government bonds and the cash demand during the Spring Festival.

  Huatai Securities Research Report analyzed that the liquidity gap in January was large, which required the central bank to lower the RRR for hedging.

  First of all, from a seasonal point of view, the cash outflow before the Spring Festival is large. The Spring Festival is on January 27th, 2020, slightly earlier than in previous years. Judging from the months of previous Spring Festival, the outflow of M0 is large, which causes great liquidity pressure on the banking system and requires the central bank to hedge liquidity.

  Second, the issuance of local special bonds in the New Year is just around the corner, and liquidity hedging is also needed. On November 27th, the Ministry of Finance issued some new special debt limits of 1 trillion yuan in 2020 ahead of schedule. On December 20th, the Ministry of Finance issued a new quota of 62.4 billion yuan for some special bonds in Sichuan Province in 2020 ahead of schedule. The first batch of bonds will be issued nationwide from January 2nd, 2020, and other provinces are expected to follow suit. This means that the issuance of local special bonds in 2020 will be earlier than that in 2019, and the issuance scale may be larger, which will cause liquidity pressure on commercial banks.

  Third, January is the traditional peak of tax payment. From 2017 to 2019, the month-on-month increase of fiscal deposits in January was 490.8 billion yuan, 951.8 billion yuan and 688.6 billion yuan respectively, and the tax payment scale was large. In addition, because the Spring Festival in 2020 is in January, the date of tax return may be moved forward, and tax payment is expected to bring a lot of funds back.

  Fourth, the maturity of the open market in January was large. Since the central bank put a number of 14-day reverse repurchase in the open market last week, a number of funds will be concentrated in early January, and a total of 550 billion yuan of reverse repurchase will expire in the first three days of January, which will also increase the liquidity pressure in early January.

  Fifth, the LPR will continue to be lowered through RRR reduction. In December, the LPR did not continue to be adjusted, but under the requirement of "reducing social financing costs" of the Central Economic Work Conference, the central bank’s motivation to guide the decline of LPR remained undiminished. It may also be a more appropriate way to reduce the debt-side cost of banks by lowering the RRR, so as to guide the LPR to continue to be lowered in January.

  Data Map: China People’s Bank. China News Agency issued Yang Mingjing Photo source: CNSPHOTO

  Dong Ximiao believes that before the Spring Festival, the scale of cash investment in the banking system will exceed usual. For banks, "early investment will benefit early". At the beginning of the year, credit investment is often more, and there is a large demand for funds. This comprehensive RRR cut will help to ensure the supply of funds for financial institutions, maintain a reasonable and sufficient liquidity before the holiday, promote the smooth operation of the financial market, and help banks to do various financial services before and after the Spring Festival.

  Wen Bin said that on the one hand, the 800 billion yuan of funds released by RRR cuts can meet the above liquidity needs, on the other hand, releasing low-cost long-term funds is conducive to reducing the capital cost of banks and guiding banks to reduce the financing cost of the real economy. It is expected that the quotation of the new phase of LPR will decrease slightly on January 20th, with 1-year LPR of 4.1% and 5-year LPR of 4.75%.

  What is the impact of stock and debt exchange market?

  In fact, after the Prime Minister proposed on December 23, 2019 that "various measures such as RRR reduction and targeted cuts to required reserve ratios, refinancing and rediscount will be further studied", financial markets including the stock market and bond market have responded in the following days, and many people in the industry have overdrawn in advance. However, after the RRR cut, the financial market performance is still worth looking forward to.

  Wen Bin said that the RRR cut is in line with market expectations, which will help boost investors’ market confidence and bring benefits to the stock market. At the same time, the overall downgrade will further play the countercyclical adjustment role of monetary policy tools, stabilize the macro-economy that is gradually stabilizing at present, and improve the performance of listed companies.

  "On the New Year’s Day and the first day of the new year, the central bank announced a reduction of the deposit reserve ratio by 0.5 percentage points, which has formed a major positive for the economy and the capital market." Yang Delong, chief economist of Qianhai Open Source Fund, analyzed that before the holiday, the A-share market continued to grow slowly, and the market successfully stood at 3,000 points. However, before the holiday, the market increased in volume, especially the brokerage stocks regarded as the weather vane continued to attack, which established this round of cross-year market. After the holiday, the market will undoubtedly continue its upward trend and launch a spring offensive. According to experience, spring is often an important time window for the market to do more. This RRR cut is undoubtedly a catalyst for the market and will further promote the sharp rebound of the A-share market.

  Yang Delong believes that the A-share market will continue the trend of slow growth in 2020. On the basis of standing firm at 3,000 points, the Shanghai Composite Index will further expand its space, with a rising space of about 20%, which is basically equivalent to the 22% rise of the Shanghai Composite Index in 2019. From the perspective of investment opportunities, there will still be more investment opportunities in 2020, and the three major directions of consumption, brokerage and technology are still my optimistic directions. Insisting on value investment and being a good shareholder of the company is still the most important investment strategy to seize the market in 2020.

  Zhang Yulong, chief strategist of CITIC Jiantou, further pointed out that this RRR cut is very helpful to the market, and A shares will continue to rise substantially, with "cycle+finance" such as real estate, building materials, construction, securities firms and banks as the most dominant varieties.

  In addition to benefiting the stock market, it also brings certain benefits to the bond market. Ming Ming, deputy director of CITIC Securities Research Institute, told Zhongxin Jingwei client that the increased liquidity of the central bank is also beneficial to the preference of banking institutions to allocate bonds.

  It should be noted that some analysts believe that the scale of debt-based issuance has declined, and the rate of return may be adjusted upward after the RRR cut.

  Pacific Securities analyzed in the research report that the logic of short interest rate bonds still exists: the economy continues to stabilize within a quarter, inflation runs at a high level, and trade frictions ease, so the yield of interest rate bonds may face upward pressure again after the RRR cut. According to statistics, the scale of debt-based issuance has declined in December, only about 20 billion in the first half of the year, and the allocation demand may come to an end. Moreover, the funds allocated in the early stage may also be sold for profit, and the upward adjustment of the rate of return may be increased.

  In addition, will the RRR cut affect the exchange rate? According to the previous calculation of the Sino-Singapore Jingwei client, in 2019, the central parity of RMB against the US dollar was adjusted by 1,130 basis points, with an adjustment range of about 1.65% (the central parity of RMB against the US dollar in the last trading day of 2018 was 6.8632), which was 3.4 percentage points narrower than that in 2018.

  In this regard, it is clearly pointed out that the exchange rate is relatively indirectly affected by the RRR cut. Recently, Sino-US trade negotiations are generally improving, so the exchange rate will remain stable as a whole.

  The property market may appear "Xiaoyangchun"

  Zhang Dawei, chief analyst of Zhongyuan Real Estate, told Zhongxin Jingwei client that historically, as long as there is a RRR cut, it will definitely be good for the property market. The RRR cut can ease the financial pressure of real estate enterprises, and property buyers can also get a relatively low mortgage interest rates.

  However, Zhang Dawei said that the impact of RRR cuts on housing enterprises of different sizes is also different. The RRR cut is a good thing for large real estate enterprises, but it has little impact on the financing of small and medium-sized housing enterprises. It is expected that the follow-up market will still be "big fish eat small fish".

  Yan Yuejin, research director of the think tank center of Yiju Research Institute, said that from the current situation, the financial environment of the real estate market is expected to be further relaxed, especially in the fields of real estate development loans and personal mortgage loans, which will help drive more bank loans into the market and have a more positive impact on the property market.

  Yan Yuejin said: "The liquidity in the market after the RRR cut has increased, which is expected to further reduce the LPR (loan market quotation rate), and the mortgage interest rate may be lower, thus reducing the cost of buying a house, and also making the work of converting the pricing method of floating loans in March 2020 better."

  Regarding the impact of market transactions, Zhang Dawei believes that it will slow down the downward trend of the real estate market. From the point of view of time, there was also a RRR cut in January 2019. Due to the RRR cut and the blowout of talent policies in various places, there was a round of "Xiaoyangchun" in the property market that lasted for 2-3 months. After that, the policy tightened and the market cooled down. After the RRR cut, it will increase the possibility of "Xiaoyangchun" in the property market in 2020.

  Yan Yuejin also believes that the RRR cut will stimulate market transactions. After the RRR cut, housing enterprises and intermediaries will take the RRR cut as a marketing breakthrough, and the consultation volume and actual transaction situation of housing sales will rise, and house prices will easily rebound, so relevant departments need to pay attention.

  However, the general trend of "stability-oriented" property market has not changed. Zhang Dawei said that the purpose of the central bank’s RRR cut is clear, that is, to ensure the liquidity of the market, mainly the liquidity of small and micro enterprises, and accurately inject water into the real economy. The purpose is definitely not the property market, and the central government’s determination to curb the rise in housing prices will not change.

  Expert: It is expected that the RRR will be lowered twice this year.

  Will the RRR cut continue this year? Wen Bin believes that the overall RRR cut will adhere to the stable monetary policy and replace short-term and high-cost funds by releasing low-cost long-term funds, so as to keep the market liquidity reasonable and sufficient and the liquidity structure more optimized. In the next stage, there is still room and necessity for comprehensive RRR reduction. Combined with targeted cuts to required reserve ratios, it is expected that there will be room for 2-3 RRR reductions.

  Dong Ximiao predicts that there will be another one or two times this year, and next time it may be targeted cuts to required reserve ratios. However, more will push down the loan interest rate through the path of MLF-LPR, thus reducing the financing cost of the real economy.

  How much room is there for monetary policy this year? In this regard, Dong Ximiao pointed out that although the RRR cut was a comprehensive RRR cut, the central bank stressed that the RRR cut was a hedge with the cash delivery before the Spring Festival, and the orientation of prudent monetary policy remained unchanged. It is predicted that in 2020, China’s monetary policy will maintain a stable tone, increase adjustment efforts, maintain flexible and moderate liquidity, and find a balance among multiple goals such as steady growth, structural adjustment and risk prevention. First, continue to intensify counter-cyclical adjustment to better serve steady growth; Second, pay more attention to structural and directional adjustment, and will not engage in flood irrigation; Third, speed up the process of interest rate marketization and improve the efficiency of financial resource allocation; Fourth, actively and steadily guard against financial risks and stabilize macro leverage ratio. (Zhongxin Jingwei APP)

Revealing the secrets of exploring dogs in the Year of the Dog and excavating the "table gold" special hound.

       Cctv newsTruffle is a valuable ingredient in western food. Because it only grows in the wild, its quantity is scarce, and it is also known as "the gold on the table". It is not easy to find truffles. In Italy, there is such a school that specializes in training truffle hounds. After strict training, even ordinary puppies can become the right-hand man to find truffles. In today’s year of the dog, let’s take a look at the scene of truffle hounds working.

"table gold" truffles

"Table Gold" — — truffle

       Truffles have long been synonymous with western food, and only a few pieces can sublimate the taste of the whole dish. However, when enjoying delicious food, do you know that a considerable part of these treasures of nature are also friends of mankind — — With the help of dogs?

The truffle business of Giovanni Monquero's family

Giovanni Monquero’s truffle hound school.

       In Roddy, a small town in Piedmont, Italy, the truffle business of Giovanni Monquero family has continued to the fourth generation. In addition to cooperating with some local enterprises to operate various truffle products, Giovanni also helped to train truffle hounds.

       According to Italian law, dogs must be used to collect wild truffles, so the demand for truffle hounds in the market has been constant. Giovanni’s family was experienced in training truffle hounds more than 130 years ago. The training school they run has the longest history and the loudest name among many competitors. Up to now, many colleagues and truffle collectors still send dogs for screening and training. As for his charging standard, it is a trade secret.

Giovanni trains truffle hounds.

Giovanni trains truffle hounds.

       Truffles are usually collected from November to March of the following year, and truffle hounds are trained at the same time. Giovanni’s trick in training truffle hounds is to first make the puppy sensitive to the smell of truffles, then establish the puppy’s conditioned reflex between truffles and rewards, and finally bury the truffles underground so that the puppy can learn to dig them out by himself. The whole training process will last about one month.

Nicky, a six-month-old truffle hound.

Nicky, a six-month-old truffle hound.

       After getting familiar with the smell of truffles, Nikki began to look for them in the mountains, knowing that she would get various rewards after finding truffles. After completing the training, Nikki can find the truffles buried in the ground faster. For Nikki, finding truffles with Letty and Giovanni is not training, but fun as a game.

       In recent years, due to global climate change and other factors, the annual output of truffles has dropped by 30%. Last year, the dry weather in Italy lasted for several months, which made Giovanni and his dogs encounter unprecedented difficulties in collecting truffles. Giovanni expects that the collection of truffles will usher in a better harvest in 2018. 

Monthly economic observation: national vegetable prices keep seasonal downward trend.

  CCTV News:What new changes have taken place in vegetable prices since May?

  In Beijing Xinfadi Market, merchant Jin Hao told reporters that since May, with the centralized harvest of vegetables in many places across the country, the price of vegetables in the Beijing market has dropped significantly.

  According to merchants, recently, many vegetables have been converted from greenhouse to open field production, and the production cost has been further reduced, which has promoted the decline of vegetable prices.

  Statistics show that the weighted average price of vegetables in Beijing Xinfadi Market in May was 1.06 yuan per catty, down 10% from April and 7.8% from the same period last year. Nationally, in May, the national average wholesale price of 28 kinds of vegetables monitored by the Ministry of Agriculture and Rural Affairs was 1.95 yuan per catty, down 12% from the previous month and 5.1% from the same period last year. In terms of varieties, the prices of 22 kinds of vegetables decreased month-on-month, among which Chinese cabbage, young garlic and green pepper decreased by more than 20% month-on-month. From the weekly price, they decreased for 14 consecutive weeks.

Five departments issued "Guidelines for Enterprise Cancellation (revised in 2021)"

  According to the website of the General Administration of Market Supervision on the 29th, the General Administration of Market Supervision, the Ministry of Human Resources and Social Security, the Ministry of Commerce, the General Administration of Customs and the State Administration of Taxation issued the announcement of the Guidelines for Enterprise Cancellation (Revised in 2021). The full text is as follows:

  Guidelines for Enterprise Cancellation (revised in 2021)

  First, the basic procedures for enterprises to withdraw from the market

  Usually, when an enterprise terminates its business activities and withdraws from the market, it needs to go through three main processes: resolution dissolution, liquidation distribution and cancellation of registration. Take a company as an example. According to the Company Law, before the company withdraws from the market and formally terminates, it must declare its dissolution, set up a liquidation team to carry out liquidation, clean up the company’s property, pay taxes, pay employees’ wages and social insurance fees, etc. After the liquidation, it should make a liquidation report, cancel the company registration and announce the company’s termination.

  Second, dissolution

  The dissolution of an enterprise is a legal act in which an enterprise stops its business activities and begins to enter liquidation procedures until it terminates its legal personality when there are legal reasons for dissolution.

  (1) voluntary dissolution.Refers to the dissolution of the company based on the will of the enterprise or shareholders. Take the company as an example, including: the business term stipulated in the articles of association expires or other reasons for dissolution stipulated in the articles of association appear; The shareholders’ meeting or the shareholders’ meeting decides to dissolve; Dissolution due to merger or division of the company, etc. Among them, the resolution of the shareholders’ meeting of a limited liability company on the dissolution of the company must be passed by shareholders representing more than 2/3 of the voting rights; A resolution on the dissolution of the company at the shareholders’ meeting of a joint-stock company must be passed by more than 2/3 of the voting rights held by the shareholders present at the meeting. The dissolution of a wholly state-owned company must be decided by the state-owned assets supervision and administration institution; Among them, the dissolution of an important wholly state-owned company shall be audited by the state-owned assets supervision and administration institution and reported to the people’s government at the same level for approval.

  (2) Compulsory dissolution.It refers to the dissolution based on the decision and order of the relevant government organs or the court’s ruling, which is not based on the company or shareholders’ own wishes. It is usually divided into administrative decision dissolution and judicial decision dissolution. Administrative decision to dissolve, the company is ordered to be dissolved by the administrative authority ex officio because its behavior violates laws and regulations and harms social public interests or public order, including its business license revoked, ordered to close down or revoked according to law. If the judicial decision is dissolved due to serious difficulties in the company’s operation and management, and the continued existence will cause great losses to shareholders’ interests, which cannot be solved by other means, the shareholders holding more than 10% of all shareholders’ voting rights of the company shall file a lawsuit to the people’s court to dissolve the company and request the people’s court to dissolve it.

  Iii. liquidation

  After the company makes a resolution of dissolution, it shall be liquidated. The important content of company liquidation is to clean up the company’s assets, settle all debts and end all existing legal relationships. The purpose of liquidation is to protect the interests of creditors, shareholders and public interests. Except for dissolution due to merger or division, the company shall be liquidated at the time of dissolution.

  (1) Establish a liquidation group.The Company shall set up a liquidation group within 15 days from the date of dissolution, which shall be responsible for cleaning up the company’s property, creditor’s rights and debts. The liquidation group of a limited liability company is composed of shareholders of the company (if the shareholders of the company are legal persons, relevant personnel may be appointed to participate in the liquidation), and the liquidation group of a joint stock limited company is composed of directors or personnel determined by the shareholders’ meeting. If a liquidation group is not established for liquidation within the time limit, the creditor may apply to the people’s court to appoint relevant personnel to form a liquidation group for liquidation.

  (2) Publish the information of the liquidation group and the creditors’ announcement.Within 10 days from the date of establishment of the liquidation group, the applicant shall announce the information of the liquidation group through the national enterprise credit information publicity system. At the same time, the liquidation group shall notify creditors within 10 days from the date of its establishment, and publish creditors’ announcements through newspapers within 60 days according to law, or publish creditors’ announcements to the society free of charge through the national enterprise credit information publicity system for 45 days.

  (3) Carrying out liquidation activities.The liquidation group is responsible for clearing the company’s property and preparing the balance sheet and property list respectively; Handle the unfinished business of the company related to liquidation; Pay fines and penalties of administrative organs and judicial organs; Pay the taxes owed to the customs and tax authorities and the taxes generated in the liquidation process, and go through relevant procedures, including late payment fees, fines, payment of taxes that need to be paid in advance for the cancellation of customs supervision of goods with tax reduction or exemption, submission of relevant licenses that need to be reissued, cancellation and liquidation of enterprise income tax, settlement of land value-added tax, settlement of export tax refund (exemption), cancellation of invoices and tax control equipment, etc. Taxpayers who have tax-related violations shall accept punishment and pay fines; Clearing creditor’s rights and debts; Dispose of the company’s remaining property after paying off debts.

  (4) distributing the company’s property;After clearing up the company’s property, preparing the balance sheet and property list, the liquidation group shall formulate the liquidation plan and report it to the shareholders’ meeting, shareholders’ meeting or the people’s court for confirmation. After paying the liquidation expenses, employees’ wages, social insurance fees and statutory compensation, paying the taxes owed and paying off the company’s debts, the remaining property of the company shall be distributed according to the proportion of shareholders’ capital contribution in a limited liability company and the proportion of shares held by shareholders in a joint stock limited company. During the liquidation period, the company shall survive, but shall not carry out business activities unrelated to liquidation. The company’s property shall not be distributed to shareholders before it is paid off in accordance with the provisions of the preceding paragraph.

  (5) Making a liquidation report.After the liquidation, the liquidation group shall prepare a liquidation report, submit it to the shareholders’ meeting, the shareholders’ meeting or the people’s court for confirmation, and submit it to the company registration authority to apply for cancellation of company registration and announce the termination of the company.

  Iv. cancellation of registration

  (1) Ordinary cancellation process

  The general cancellation process is applicable to all kinds of enterprises. After the liquidation, enterprises need to cancel tax registration, enterprise registration and social insurance registration respectively. Companies involved in customs declaration and other related businesses also need to handle matters such as filing and cancellation of customs declaration units.

  1. Apply for cancellation of tax registration.

  When a taxpayer applies to the tax department for cancellation, the tax department conducts a pre-inspection of tax cancellation to check whether the taxpayer has outstanding matters.

  (1) If taxpayers who have not handled tax-related matters take the initiative to go to the tax authorities for tax clearance, the tax authorities can immediately issue tax clearance documents according to the business license provided by the taxpayers.

  (2) Taxpayers who meet the conditions for immediate handling of vacancies, when handling tax cancellation, have complete information, and the tax authorities immediately issue tax clearance documents; If the information is not complete, the tax department can immediately issue a tax clearance document after making a promise. Taxpayers should complete the information and settle related matters according to the promised time limit. The specific tolerance conditions are:

  (1) taxpayers who have handled tax-related matters but have not received invoices (including invoices issued on behalf of them), have no tax arrears (late fees) and fines, and take the initiative to go to the tax authorities for tax clearance;

  ② Taxpayers who are not in the state of tax inspection, do not owe taxes (late fees) and fines, have paid off special VAT invoices and tax control equipment, and meet one of the following circumstances:

  ● Taxpayers with tax credit rating of A and B;

  ● M-level taxpayers whose tax credit rating of the holding parent company is Grade A;

  ● Enterprises founded by the provincial people’s government to introduce talents or industry leaders recognized by industry associations at or above the provincial level;

  ● Regular fixed individual industrial and commercial households that are not included in the tax credit rating evaluation;

  ● Taxpayers who have not reached the VAT tax threshold.

  (3) If the conditions for the immediate handling of the commitment system are not met (or if the conditions for the immediate handling of the commitment system are met, but the taxpayer is unwilling to commit), the tax department will issue a Notice of Tax Matters to the taxpayer (informing the taxpayer of the outstanding matters), and the taxpayer can apply for tax cancellation only after handling all the outstanding matters first.

  (4) If the manager of an enterprise declared bankrupt by a ruling of the people’s court applies for tax cancellation with a ruling of the people’s court to terminate the bankruptcy procedure, the tax department will immediately issue a tax clearance document.

  (5) Before the taxpayer handles the tax cancellation, it is not necessary to apply to the tax authorities for terminating the "Entrusted Deduction Agreement". After the tax authorities complete the tax cancellation, the entrusted deduction agreement will be automatically terminated.

  2. Apply for cancellation of enterprise registration.The liquidation group shall submit an application for cancellation of registration, resolutions of shareholders’ meeting, liquidation report and tax clearance certificate to the registration authority to apply for cancellation of registration. If the registration authority and the tax authority have shared the enterprise tax clearing information, the enterprise does not need to submit paper tax clearing documents; Those who have received the original and duplicate of the paper business license shall return the original and duplicate of the business license. When a wholly state-owned company applies for cancellation of registration, it shall also submit the decision of the state-owned assets supervision and administration institution. Among them, the approval documents of the people’s government at the same level shall also be submitted for the important wholly state-owned companies identified by the State Council. When an enterprise with a branch applies for cancellation of registration, it shall also submit the certificate of cancellation of registration of the branch.

  3. Apply for cancellation of social insurance registration.An enterprise shall, within 30 days from the date of cancellation of enterprise registration, submit an application for cancellation of social insurance registration and other relevant cancellation documents to the original social insurance registration institution, and go through the formalities for cancellation of social insurance registration. Before the cancellation of social insurance registration, the arrears of social insurance premiums shall be paid.

  4. Apply for the record cancellation of the customs declaration unit.Enterprises involved in customs declaration-related business can submit applications for cancellation of customs declaration units to the customs through the "single window" of international trade (http://www.singlewindow.cn) and "internet plus Customs" (http://online.customs.gov.cn), or through the cancellation "one-net" service platform networked by the market supervision department and the customs. For taxpayers who have filed with the customs and have tax arrears (including late fees) and fines and other tax-related matters that have not been settled, they should apply to the market supervision department for cancellation of enterprise registration after the customs declaration unit has filed for cancellation.

  (2) Simple cancellation process

  1. Applicable objects

  Market entities without creditor’s rights and debts or having paid off creditor’s rights and debts (except listed companies). When applying for simple cancellation of registration, market participants should not have debts such as unsettled liquidation expenses, employees’ wages, social insurance expenses, statutory compensation, and taxes payable (late fees and fines).

  In any of the following circumstances, the simple cancellation procedure is not applicable to an enterprise: it involves a foreign-invested enterprise that implements special access management measures as stipulated by the state; Being included in the list of abnormal business operations of enterprises or the list of serious illegal and untrustworthy enterprises; The stock right (investment interest) is frozen, pledged or mortgaged by movable property; Being under investigation or taking administrative enforcement, judicial assistance or being given administrative punishment; The unincorporated branch of the enterprise has not gone through the cancellation of registration; The summary cancellation procedure has been terminated; Laws, administrative regulations or the State Council decisions require approval before cancellation of registration; Other circumstances that do not apply to the simple cancellation of registration of enterprises.

  If an enterprise is "listed in the list of abnormal business operations", "its equity (investment interests) is frozen, pledged or mortgaged by movable property", and "the unincorporated branch of the enterprise has not cancelled its registration", it is not necessary to cancel the simple cancellation of registration. After the abnormal state disappears, it can apply for simple cancellation of registration through publicity again. If the letter and form of the letter of commitment are not standardized, the market supervision department will accept its simple cancellation application after the market subject makes corrections, and there is no need to re-publicize it.

  Taxpayers who meet the conditions of simple cancellation by the market supervision department, have not handled tax-related matters, have handled tax-related matters but have not received invoices (including invoicing), have no tax arrears (late fees) and fines, and have no other tax-related matters that have not been settled, are exempted from going to the tax department for tax clearance certificates, and can directly apply to the market supervision department for simple cancellation.

  2. Handling process

  (1) Enterprises that meet the applicable conditions log in and cancel the "One Network" service platform or the column of "Simple Cancellation Announcement" of the national enterprise credit information publicity system actively announce to the public the information such as the proposed application for simple cancellation registration and the commitment of all investors, and the publicity period is 20 days.

  (2) During the publicity period, relevant interested parties and relevant government departments can raise objections and briefly state the reasons through the function of "Objection Message" in the column of "Simple Cancellation Announcement" of the national enterprise credit information publicity system. After the publicity period, the publicity system will no longer accept objections.

  (3) After the tax authorities obtain the information pushed by the market supervision department to apply for simple cancellation of registration through information sharing, they should check the tax information system to verify the relevant tax-related situation in accordance with the prescribed procedures and requirements, and the tax authorities will not raise any objection to taxpayers who are shown by the inquiry system as follows: First, taxpayers who have not handled tax-related matters; Second, taxpayers who have handled tax-related matters but have not received invoices (including invoices), have no tax arrears (late fees) and fines, and have no other tax-related matters that have not been settled; The third is the taxpayer who has completed the tax clearance procedures such as paying off the invoice and settling the tax payable at the time of inquiry.

  (4) After the expiration of the publicity period, if there is no objection within the publicity period, the enterprise shall handle the simple cancellation of registration with the registration authority within 20 days from the date of the expiration of the publicity period. If it is not handled at the expiration date, the registration authority may extend the time limit according to the actual situation, and the maximum extension period shall not exceed 30 days. After publicity, enterprises shall not engage in production and business activities unrelated to cancellation.

  3. Simple cancellation of individual industrial and commercial households

  Individual industrial and commercial households registered after the implementation of the "integration of two certificates" reform of business license and tax registration certificate need not submit a letter of commitment or publicize it if they cancel their registration through summary procedures. After the individual industrial and commercial households submit the application for simple cancellation of registration, the market supervision department shall, within one working day, push the relevant information about the individual industrial and commercial households’ application for simple cancellation of registration to the tax authorities at the same level through the provincial unified credit information sharing and exchange platform, government information platform and inter-departmental data interface (collectively referred to as the information sharing and exchange platform), and the tax authorities will give feedback on whether they agree to simple cancellation within 10 days. If there is no objection to the tax authorities, the market supervision department shall handle the simple cancellation of registration in time. For details, please refer to the Notice of State Taxation Administration of The People’s Republic of China, General Administration of Market Supervision on Further Improving the Simple Cancellation Registration and Convenient Market Exit of Small and Medium-sized Enterprises (Guo Shi Jian Zhu Fa [2021] No.45).

  V. Guidelines for handling special circumstances

  (1) There are problems such as shareholders’ loss of contact and non-cooperation.If it is difficult to cancel the limited liability company due to the loss of shareholders’ association or non-cooperation, all shareholders shall be notified in writing and in newspapers (or the national enterprise credit information publicity system), and a shareholders’ meeting shall be held to form a resolution in accordance with the voting ratio stipulated by laws and articles of association, and a liquidation group shall be established, and then an application for cancellation of registration shall be made to the enterprise registration authority.

  (2) There is a problem that enterprises cannot organize liquidation by themselves.For a company that has been dissolved, but the investors with liquidation obligations refuse to perform the liquidation obligations or cannot set up a liquidation group for liquidation due to the inability to get in touch, the relevant shareholders or creditors may apply to the people’s court to appoint relevant personnel to form a liquidation group for liquidation in accordance with the provisions of the Company Law. After clearing up the company’s assets, compiling the balance sheet and list of assets, the liquidation group finds that the company’s assets are insufficient to pay off debts, and shall apply to the people’s court for bankruptcy according to law. If the people’s court ruled that compulsory liquidation or bankruptcy was declared, the enterprise liquidation group and the bankruptcy administrator may directly apply to the registration authority for cancellation of registration with the ruling of the people’s court to terminate the compulsory liquidation procedure or the bankruptcy procedure.

  (3) The business license and official seal are lost.For enterprises that have lost their business licenses, they can apply to the enterprise registration authority for cancellation with the announcement of the loss of licenses publicized by themselves in the national enterprise credit information publicity system, without applying for a new business license. Where the official seal is lost, it shall be signed and sealed by all shareholders or signed and confirmed by the person in charge of the liquidation group. For an unincorporated enterprise as a legal person, the legal representative of the superior competent unit shall sign and affix the official seal of the superior competent unit for confirmation, and the relevant cancellation materials may not be affixed with the official seal.

  (4) The shareholder (investor) has been cancelled.For an enterprise whose shareholders (investors) have cancelled but failed to clean up the foreign investment, and the invested enterprise cannot cancel, if its shareholders (investors) have a superior competent unit, the superior competent unit of the cancelled enterprise shall handle the relevant cancellation procedures in accordance with the regulations; If the cancelled enterprise has a legal successor, the successor may apply for it in accordance with the relevant provisions; If the cancelled enterprise has no legal successor, the shareholder (investor) registered at the time of cancellation of the cancelled enterprise shall apply for handling.

  (5) Other issues.

  1. For enterprises whose business licenses loaded with unified social credit codes have been revoked without replacement, the market supervision department has assigned codes to such enterprises, and enterprises can use their unified social credit codes to handle cancellation business in relevant departments without replacing their business licenses loaded with unified social credit codes.

  2. A taxpayer whose business license is revoked by the registration authority or whose registration is revoked by other authorities shall, within 15 days from the date when the business license is revoked or its registration is revoked, apply to the original tax registration authority for tax cancellation.

  3. Before going through the tax cancellation, taxpayers in abnormal tax state need to remove the abnormal state and go through the tax declaration formalities. In case of any of the following circumstances, the tax authorities may print the corresponding tax types and the relevant additional Confirmation Form for Batch Zero Declaration, which will be processed in batches after being confirmed by taxpayers:

  (1) During the abnormal state, the value-added tax, consumption tax and related additional declarations that need to be reissued are all zero declarations;

  (2) During the abnormal state, the monthly (quarterly) advance payment of enterprise income tax required to be reissued is zero, and there is no situation to make up for the previous losses.

  VI. Prompt for Cancellation of Legal Liability

  (1) When the company is liquidated, the liquidation group fails to perform the obligation of notification and announcement in accordance with the regulations, resulting in creditors’ failure to declare their claims in time and not being paid off, and the members of the liquidation group shall be liable for the losses caused thereby. (According to Article 11 of the Supreme People’s Court on Several Issues Concerning the Application of the Company Law of People’s Republic of China (PRC))

  (2) If the liquidation group’s execution of unconfirmed liquidation plan causes losses to the company or creditors, and the company, shareholders or creditors claim that the members of the liquidation group shall be liable for compensation, the people’s court shall support it according to law. (According to Article 15 of the Supreme People’s Court on Several Issues Concerning the Application of the Company Law of People’s Republic of China (PRC))

  (3) If the shareholders of a limited liability company, the directors and controlling shareholders of a joint stock limited company fail to set up a liquidation group to start liquidation within the statutory time limit, resulting in the depreciation, loss, damage or loss of the company’s property, and the creditors claim that they are liable for the company’s debts within the scope of losses, the people’s court shall support them according to law. (According to the provisions of the Supreme People’s Court on Several Issues Concerning the Application of the Company Law of People’s Republic of China (PRC) (II), Paragraph 1 of Article 18)

  (4) If the shareholders of a limited liability company, directors and controlling shareholders of a joint stock limited company fail to perform their obligations, resulting in the loss of the company’s main property, account books, important documents, etc., and the creditors claim that they are jointly and severally liable for the company’s debts, the people’s court shall support them according to law. (According to the provisions of the Supreme People’s Court on Several Issues Concerning the Application of the Company Law of People’s Republic of China (PRC) (II), Paragraph 2 of Article 18)

  (5) If the shareholders of a limited liability company, the directors and controlling shareholders of a joint stock limited company and the actual controller of the company maliciously dispose of the company’s property after the dissolution of the company, causing losses to creditors, or defrauding the company registration authority to cancel the registration of a legal person with a false liquidation report without liquidation according to law, and the creditors claim that they should bear corresponding liability for compensation for the company’s debts, the people’s court shall support them according to law. (According to Article 19 of the Supreme People’s Court on Several Issues Concerning the Application of the Company Law of People’s Republic of China (PRC))

  (6) The company shall apply for cancellation of registration after liquidation according to law. If the company cancels its registration without liquidation, which makes it impossible for the company to liquidate, and the creditors claim that the shareholders of a limited liability company, the directors and controlling shareholders of a joint stock limited company, and the actual controller of the company shall be liable for paying off the debts of the company, the people’s court shall support it according to law. (According to the provisions of the Supreme People’s Court on Several Issues Concerning the Application of the Company Law of People’s Republic of China (PRC) (II), Paragraph 1 of Article 20)

  (7) If the company goes through the cancellation of registration without liquidation according to law, and the shareholders or the third party promise to be liable for the company’s debts when the company registration authority goes through the cancellation of registration, and the creditors claim that they should bear corresponding civil liabilities for the company’s debts, the people’s court shall support them according to law. (According to the provisions of the Supreme People’s Court on Several Issues Concerning the Application of the Company Law of People’s Republic of China (PRC) (II), Paragraph 2 of Article 20)

  (8) When the company’s property is insufficient to pay off the debts, if the creditors claim that the shareholders who have not paid their capital contributions, and other shareholders or promoters at the time of the establishment of the company shall bear joint and several liabilities for paying off the debts of the company within the scope of unpaid capital contributions, the people’s court shall support them according to law. (According to the provisions of the Supreme People’s Court on Several Issues Concerning the Application of the Company Law of People’s Republic of China (PRC) (II), Paragraph 2 of Article 22)

  (9) If a member of the liquidation group violates laws, administrative regulations or the company’s articles of association and causes losses to the company or creditors, the people’s court shall support him according to law. (According to the provisions of the Supreme People’s Court on Several Issues Concerning the Application of the Company Law of People’s Republic of China (PRC) (II), Paragraph 1 of Article 23)

  (10) If an enterprise conceals the real situation or practices fraud in the cancellation of registration, the registration authority may cancel the cancellation of registration according to law, and at the same time, the enterprise will be included in the list of enterprises that are seriously illegal and untrustworthy, and will be publicized through the national enterprise credit information publicity system. Relevant interested parties can claim their corresponding rights through civil litigation. (According to Article 64 of the Regulations on the Administration of Company Registration and Article 10, paragraph 2, of the Measures for the Administration of the List of Serious Violations and Dishonesty in Market Supervision and Management)

  (eleven) the taxpayer fails to declare the cancellation of tax within the prescribed time limit, and the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than two thousand yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan shall be imposed. (According to Paragraph 1 of Article 60 of the Law on the Administration of Tax Collection)

  (12) A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstretches expenditures or omits or understates income in account books, or refuses to declare or makes false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable, is tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the taxes and late fees that he fails to pay or underpays, and impose a fine of not less than 50% but not more than five times the taxes that he fails to pay or underpays; If a crime is constituted, criminal responsibility shall be investigated according to law. (According to the first paragraph of Article 63 of the Law on the Administration of Tax Collection)