On January 29th, today’s well-known digital blogger @ Digital Chat Station revealed that Huawei is testing two screens, which are used in Huawei P70 series. The screen sizes may be 6.58 inches and 6.8 inches. In addition to the size, this screen will be equipped with a 2.5D contour surface and an LTPO with a resolution of 1.5K.

The blogger also broke the news that Huawei P70 series will be equipped with Kirin 9XXX chip. Previously, blogger @ Wisdom Pikaqiu broke the news that the P70 standard version will use Kirin 9000s chip.

According to PConline’s previous report, Huawei P70 series is equipped with 50Mp± IMX989 physically variable aperture main camera, 50mp super wide angle and 50Mp± 4X periscope telephoto macro lens, which may be cut. In addition, the new machine is also expected to be equipped with a new version of satellite communication technology.

P70 series will use two different sensors or different versions. It is expected that OV50H will be used in the basic version and Pro version, and IMX989 will be used in the Art version.

In terms of other configurations, Huawei P70 series is equipped with earphone stereo double-lift, and the battery uses high-density batteries above 5000mAh.

At present, Huawei officials have not announced the specific release time of the P70 series, but according to the blogger @ Wisdom Pikachu, this new machine is expected to be released in March.

Huawei has not disclosed relevant information about P70 series at present. For more follow-up information, please pay attention to the continuous report of PConline.

Editor’s comment:Huawei’s P70 series of related news also appears frequently, which makes people look forward to the appearance of this model more and more. According to the current news, this mobile phone is very capable of playing in all aspects, and it is enough to play as a flagship. I look forward to the official release of P70.

　　[car home News] Although the past 2018 was not a "good year" for many brands, for BYD, which has been deeply rooted in the field of new energy, this brand still maintained a high growth rate in the case of cold car market last year. Judging from the published data, BYD sold a total of 520,700 vehicles throughout the year, up 27.09% year-on-year. Among them, there are 247,800 new energy vehicles and 272,900 fuel vehicles, basically achieving an equal share of new energy and fuel vehicles. From the brand sales data, this achievement is still very good in the case of weak automobile market last year.

　　In the next 2019, BYD will have many new cars on the market. After our combing, BYD will launch three new energy vehicles, including (|)EV 600, Song MAX DM and e1(F0 EV). In addition, S1, Song and brand-new large and medium-sized riders will also join the battle. Let’s take a look at these new cars together.

● Song MAX DM

Time to market: within 2019
New car features: the styling design has been upgraded/the comprehensive torque is 740 Nm.

　　The plug-in hybrid version of Song MAX has made a lot of noise last year, and this car will be officially launched this year. After the new car adopts plug-in hybrid technology, the highest comprehensive torque reaches an astonishing 740 Nm, and the appearance is slightly different from that of the gasoline version, and the interior part is more scientific and technological.

　　In appearance, the design of the plug-in hybrid version of Song MAX is different from that of the gasoline version. For example, the style of the front grille will change, and the shape of the fog lighting strips on both sides will be slightly different. At the same time, this car is also equipped with multi-spoke wheels. The charging port of the car is located on the right rear fender.

　　In the interior part, this plug-in hybrid version is equipped with a rotatable large-size screen used in the official map earlier, which is more scientific and technological. In terms of details, the "Song" logo on the steering wheel of the plug-in hybrid version has become a blue font, and it also uses the same electronic gear as Song DM, which is very high-grade. In the back row, we can see that the car is equipped with rear air conditioning control buttons, 220V power supply, USB interface and so on.

　　In terms of power, the new car uses a 1.5T turbocharged engine with a 6-speed dual-clutch gearbox, and at the same time, it is equipped with front and rear dual motors. The maximum power of both motors is 110 kW and the maximum torque is 250 Nm. The comprehensive power and torque of the power system are 333kW and 740N·m respectively.

● Song MAX EV

Time to market: within 2019
New car features: different design/pure electric drive

　　This year, apart from the plug-in hybrid model, Song MAX is expected to launch. We also learned from the application information of the Ministry of Industry and Information Technology that BYD has declared the pure electric version of Song MAX, a 6/7-seat MPV model with hot sales in the current market. This model inherits the family design of the fuel version, and the exterior design is only different in the middle net and the lower enclosure.

　　BYD Song MAX pure electric version has a body size of 4680*1810*1680mm and a wheelbase of 2785, which is completely consistent with the fuel version. The front face still uses the "Dragon Face" family design language. The difference from the fuel version lies in the design of the middle net, which adopts the plate array shape similar to armor, and the chrome-plated horizontal stripes in the fog light area are also slightly different from the fuel version. Tyre size is 225/50 R18, and the rim adopts ten-spoke slender stripe shape.

　　In terms of optional configuration, it is known that sunroof, luggage rack, keyless entry, lane keeping, privacy glass, panoramic image, side air curtain, wheel core cover, etc. will be installed on different versions of vehicles as optional accessories. In addition, we also see from the application information that the car is rated to carry 6/7 passengers, so it can be inferred that the car may launch two versions of 6-seat and 7-seat like a fuel car.

　　In terms of power, the pure electric version of BYD Song MAX will use a permanent magnet synchronous motor with a peak power of 120kW, and the power battery will use a ternary lithium battery with a maximum speed of 150 km/h. We know that BYD will digitally mark the cruising range of pure electric vehicles at the rear, but from the pictures provided by the Ministry of Industry and Information Technology, it is difficult to determine whether the car is EV500 or EV600.

● Edit comments

　　Although Song MAX’s plug-in hybrid model is based on the gasoline version, it has been greatly improved in terms of vehicle performance. If nothing else, the comprehensive torque of 740 Nm alone is enough to join the "sports car" club, and its arrival is a boon for consumers who have certain requirements for vehicle performance. As for the pure electric version, BYD’s pure electric drive technology is also quite mature, so there is no need to worry about technology, and it is expected to have a good performance.

　　Combined with the information of the plug-in hybrid version of Song MAX and pure electric vehicles exposed this time, they will undoubtedly drop a blockbuster in the domestic MPV market after their launch. After all, hybrid or new energy MPVs are rare in the market, and BYD’s move will certainly enhance its competitiveness in the MPV model market.

● Tang EV
Time to market: February 2019
New car features: BYD SUV and new energy SUV product series flagship/Roewe and other brands are direct competitors.

　　Tang’s car is in the limelight in the new car market in 2018. In addition to the fuel version and plug-in hybrid version that have already been listed, the pure electric drive Tang EV model was also launched in June 2018, and it was opened at the Guangzhou Auto Show in 2018. Pre-sale,The pre-sale price range is 260,000-360,000 yuan.0-100km/h takes 4.5 seconds.

　　As a new member of the Tang family, the biggest change in the design of Xintang EV comes from the grille. The brand-new matrix grille is consistent with the concept car of the previous dynasty, and its shape is like the armor of the Qin Terracotta Warriors and Horses. At the same time, the front side of the car is surrounded by larger chrome decoration and its shape is sharper.

　　Viewed from the side, the side of the new car is consistent with the DM version, and adopts the hidden C-pillar and D-pillar design. It is worth mentioning that the car will be equipped with 265/40 R22 horse brand tires and Brembo’s six-piston calipers. It is difficult to see the difference between the tail shape and the Tang DM version, and the taillight group still uses integrated LED light source.

　　In terms of interior modeling, the interior of BYD Tang EV is consistent with the DM version of Tang, and the whole is very simple. The rotatable central control screen and full LCD instrument panel still appear on the new car, and the shift lever is replaced by an electronic gear lever. It is understood that the car will provide 2+3+2 and 2+3 seat layouts for consumers to choose from in the future.

　　In terms of power, the new car is equipped with a permanent magnet synchronous motor with a maximum power of 180 kW (245 HP). According to the application information, the new car will launch three kinds of endurance models: EV500, EV550 and EV600.

● Edit comments

　　In the field of new energy, BYD is undoubtedly the leader of China brand car companies. After years of research and development, the plug-in hybrid technology of this enterprise has now entered the third generation product cycle, which is not only updated in technology, but also better in function and reliability. Pure electric vehicles have always been BYD’s main direction, so the arrival of Tang EV is not abrupt. It’s just that the pre-sale price of this new car up to 360,000 yuan after listing may discourage some consumers who pay attention to it. After all, there are plenty of options in this price range. Therefore, it also means that it has to face more pressure from competitors, but with the help of national policies and BYD’s own strength, I believe this car will have this good market prospect.

● Brand-new medium and large cars
Launch time: or in 2019
New car features: BYD’s new product sequence/expected to be adopted.

　　Speaking of the models in BYD’s product sequence, medium and large cars have always been the products that everyone is looking forward to. As early as 2015, there was news that BYD was developing a new medium and large car. According to BYD’s naming method, this car is likely to be named "Han".

　　At present, the specific shape of this car has not been exposed, but according to the information we obtained, BYD Han’s body length, width and height are 4950/1890/1490mm and the wheelbase is 2940mm, which is likely to be positioned as a medium-sized and large car. In other words, it will be the flagship model of BYD car products after its launch.

"Tesla model sp90d"

　　What is more noteworthy is that this car is equipped with a stronger plug-in hybrid system, which consists of a 2.0T engine and a 150 HP motor, while the four-wheel drive version will also use a 476 HP motor at the rear axle. Under such a powertrain blessing, BYD Han’s 0-100km/h acceleration time is expected to reach 2.9 seconds, reaching the same level as Tesla MODEL S P90D.

　　In addition, in terms of configuration, according to the information that has flowed out, this car is expected to be equipped with ACC adaptive cruise, electric suction door, head-up display, lane keeping assistance, electric rear spoiler, trunk that can be opened by induction, etc. Generally speaking, it is rich.

● Edit comments

　　Although in recent years, China brands like to get together to release products in the SUV market, the car market can’t be ignored. As long as there are good products, there is no need for consumers to recognize them. BYD’s new generation Qin, which was listed soon, is such an example. Looking at BYD’s layout in the car market, the existing models are still concentrated in the field of compact cars. When it comes to medium and large cars, this brand has not been involved for the time being, but this level of models can play a role in enhancing the brand image and has a positive effect on the establishment of consumer confidence. Establishing the flagship product is the only way for a car company that wants to build a better brand, so we also expect this car to meet with you in recent years.

On March 8th, BYD Qin PLUSDM-i, a "fuel car disruptor", went on the market, with four configurations, and the subsidized price was 105,800-145,800 yuan. Its revolutionary fuel consumption of 3.8 liters, long battery life of 1,245 kilometers and breaking 100 in 7.3 seconds will completely change users’ perception of compact cars.

According to the pure electric cruising range, the new car has released four configurations, namely, 55KM distinguished model, 55KM flagship model, 120KM distinguished model and 120KM flagship model, and the subsidized prices are 105,800 yuan, 119,800 yuan, 129,800 yuan and 145,800 yuan respectively.

Technological subversion, it is necessary to set a new benchmark for cars.

The exterior design of Qin PLUSDM-i follows the essence of DragonFace family design language. The front and rear of the car are designed with horizontal widening. The arrow feather dzi LED headlights and the 5mm dragon claw mark penetrating LED taillights echo each other, and the lateral lines are full and full of tension, making the overall design more youthful and dynamic.

The embracing wide-range suspension cockpit creates an open sensory experience, equipped with the iconic 12.8-inch intelligent suspension rotating screen, equipped with DiLink3.0 intelligent network connection system, cloud services, remote driving, NFC car keys for mobile phones, OTA remote upgrade for whole vehicles, mobile power stations and many other BYD black technologies.

The length, width and height of the vehicle are 4765×1837×1495mm, respectively, and the wheelbase is 2718 mm. The back row adopts a fully flat central passage design, so you can get the same comfortable experience as the seats on both sides when sitting in the middle position. There is plenty of space in the trunk, and 4/6 of the rear seats can be put into the expansion volume, which is more than enough for daily family trips or go on road trip.

Compared with the fuel vehicle of the same class, Qin PLUSDM-i has the advantage of "upgrading the dimension" in technology. The BYD DM-i super hybrid system it carries, with Xiaoyun-plug-in special 1.5L high-efficiency engine, EHS electric hybrid system and DM-i super hybrid special blade battery as the core, creates an electric hybrid technology, and is equipped with DM-i super hybrid special blade battery, adopting the world’s first pulse self-heating and the world’s leading refrigerant direct cooling technology.

As a result, the fuel consumption of Qin PLUSDM-i can be as low as 3.8L per 100 kilometers, which is only half of that of the same class fuel car, and only over 20 cents per kilometer. In the state of full oil and electricity, the comprehensive cruising range of the 55KM version can reach 1180 km, and the 120KM version can reach 1245 km. In the recent Qin PLUSDM-i "One Box of Oil, Across Five Provinces" Challenge, the media teachers who participated in the event even ran the best result with an average fuel consumption of 3.14 liters per 100 kilometers.

With the advantage of high-power motor, the acceleration of Qin PLUSDM-i reaches 7.3 seconds, which is 2-3 seconds faster than that of a fuel car of the same class, and the power is comparable to 2.0T high horsepower. Not only fast, but also stable, Qin PLUSDM-i’s driving performance is infinitely close to pure electric vehicles, and its power output is smooth and quiet, which is very suitable for family travel.

A fuel-efficient is enough to beat the invincible.

After the DM-i super hybrid technology and three first models were officially released not long ago, Qin PLUSDM-i, as the first mass-produced vehicle based on a brand-new technology platform, took the lead in cutting into the market, and both the price range of 105.8-145.8 thousand and the compact level are very competitive market segments of domestic cars, which also reflects BYD’s confidence in Qin Plus DM-I.

In this market segment, the most obvious advantage of Qin PLUSDM-i is still its DM-i hybrid system, which will undoubtedly lead competitors at the same level in ultra-low fuel consumption and driving quietness. Compared with appearance, interior and space, the fuel economy of Qin PLUSDM-i is the most practical benefit for car owners, especially for about 100,000 consumers.

Moreover, it should be noted that the official fuel consumption of 3.8L/ 100 km has a premise of power loss, which shows that the fuel system itself without batteries is also very efficient. No matter whether the fuel consumption of 3.8L/ 100 kilometers can be achieved, from the actual measurement, it should not be a problem to exceed the fuel consumption of the same level benchmark and a tank of oil can run more than 1000 kilometers, and the fuel saved is real.

But in fact, Qin PLUSDM-i has almost no rivals in the compact market of new energy of its own brand. Whether it is Roewe ei6 or MG 6, the product strength and price are not as good as Qin Plus DM-I. At this price, we can easily think of Lei Ling/Corolla dual engine in the joint venture camp, while Qin PLUSDM-i has higher cost performance and more powerful intelligent configuration in product strength.

More importantly, it is also in line with the policy of new energy license, which can solve the troubles of indicators in cities with restricted purchases, while the price of models with the same "green license advantage" is relatively higher. It can be said that Qin PLUSDM-i is a plug-in car, and the price goes straight into the traditional fuel car range.

From the point of view of buying a car, budget and indicators are both hard demands. Therefore, to put it simply, compared with the same price, Qin PLUSDM-i is not only more fuel efficient, but also a green card; Compared with the green card, it is also more fuel-efficient and cost-effective. Therefore, in fact, it seems that there is a car market with great room for growth in front of Qin PLUSDM-i, especially plug-in hybrid cars, which is still a blue ocean.

At this point, the entire BYD Qin series has basically covered the price range of 60,000-200,000 from the most basic Qin to Qin ProDM. The power ranges from 1.5L+CVT, EV pure electricity, 1.5T+6DCT, and today’s 1.5L+DM-i super hybrid system. Various power combinations give you enough choices and basically cover all kinds of car scenes.

Che Yun summary

Lu Tian, general manager of BYD Dynasty Network Sales Division, said: "More than 2,000 years ago, the Qin Dynasty brought unprecedented fission to China society; In 2021, Qin PLUSDM-i will also open a new era of travel. " BYD’s recent product strength is obvious to all, and its brand strength continues to rise. Subverting the cognitive price, coupled with the advantages of low fuel consumption, long battery life, sufficient power and high face value, Qin PLUSDM-i has solved almost all the pain points of users. Whether it can subvert the fuel car depends on the market performance behind it.

　　China Economic Net, January 9 (Reporter Guo Yue) Recently, Volvo Cars released data: In 2023, the global sales volume reached 708,716 vehicles, of which 180,234 vehicles were sold in Greater China, all reaching record highs. The continuous improvement of brand power and the steady advancement of electrification transformation have also become highlights.

　　Specifically, as of December, 2023, Volvo Cars has achieved positive growth in global sales for 16 consecutive months, and the sales share of pure electric vehicles has climbed to 16%.

　　In the Chinese mainland market, in 2023, Volvo Car’s new energy sector performed particularly well, with sales increasing by 25% year-on-year. At the same time, from January to November, 2023, the market share of Volvo Cars in the luxury fuel car market in Chinese mainland reached 6.3%. Focusing on the performance of specific models, in 2023, Volvo S90 sold a total of 40,379 vehicles, a year-on-year increase of 22%; Volvo XC90 sold a total of 19,615 vehicles, an increase of 11% year-on-year; Volvo XC60 sold a total of 70,811 vehicles, a year-on-year increase of 10%.

　　In terms of new product promotion, Volvo Cars has ushered in new progress in a number of pure electric vehicles. In 2023, the pure electric luxury MPV-Volvo EM90 was launched in the world and opened the reservation in Chinese mainland. In 2024, the brand-new all-electric flagship SUV-Volvo EX90 and the brand-new all-electric luxury SUV-Volvo EX30 will be listed in Chinese mainland one after another. Three all-electric vehicles for different market segments will help Volvo Cars fully launch its new energy market in 2024.

　　At the same time, Volvo Cars is also actively building a new business model for pure electric vehicles and adapting its layout. At present, in addition to nearly 300 dealer operation outlets, Volvo Cars has 46 city center stores and brand experience stores, and the "direct sales+dealers" model has begun to take shape.

　　In addition, Volvo Cars has also established a perfect energy-replenishing system covering all scenarios of users’ travel, covering four scenarios: home charging, public charging, dealer charging and emergency charging. Up to now, Volvo Cars has joined hands with third-party partners to access more than 600,000 charging resources, covering 330+ cities.

　　More than that, in addition to new products and new business models, in 2023, Volvo Cars also established a stable and far-reaching electrification transformation system by continuously promoting localized innovation and carbon neutrality in the whole value chain. In China, Volvo Cars has continuously increased its investment. In 2023, the brand-new Shanghai Design Center and the Asia-Pacific Software Integration Center were put into use one after another, and they worked closely with the brand-new software testing center in Gothenburg, Sweden, to continuously evolve and iterate the safety, software and hardware strength of Volvo Cars.

　　Focusing on the goal of "becoming a climate zero-load benchmark enterprise in 2040", Volvo Cars also actively promotes the low-carbon transformation of the supply chain, including not only the production and manufacturing ends, but also the procurement and logistics chain. On the basis of the previously announced goal of reducing bicycle carbon emissions by 40% from 2018 to 2025, Volvo Cars further accelerated its actions, including announcing at the first chain Expo in 2023 that it would promote the "Hundred Green Electricity" project of the first-tier supplier in China in 2024, and announcing plans to reduce bicycle carbon emissions by 75% compared with the 2018 benchmark in the subsequent COP28 period.

　　In 2023, Volvo Cars continued to sharpen its brand image. While promoting product innovation, we will adhere to the brand concept of safety, sustainability and personalization, and lay the foundation for market performance in 2024. Specifically, in 2023, Volvo Cars released the "World Tree Intelligent Safety System", which further expanded the safety of traffic travel from the traditional active and passive safety to four different safety spaces: inside, outside, body and people, and constituted a more comprehensive safety system.

　　CCTV News:It is not uncommon for network anchors to make gimmicks in the process of live broadcast, one of which is chatting up live broadcast. In order to record people’s reaction in an unexpected state, it often shoots without the consent of the live broadcast object. However, this phenomenon is likely to involve legal issues. Last year, a network platform anchor caused a lawsuit for chatting up people during the outdoor live broadcast. This case was recently pronounced in the second instance in Zhongshan, Guangdong.

　　This is a surveillance video of a department store in Zhongshan City, Guangdong Province. On the evening of January 7, 2018, a man walked into the mall and made a live webcast with a selfie stick on his mobile phone, but the live broadcast led to a dispute.

　　Network anchor Ma:I felt that she didn’t want to be on camera, but I didn’t get her on camera either. Then she scolded me, and I was very uncomfortable. Then I said to the live studio, I said, how can there be such a girl?

　　Mr. Feng, the husband of Ms. Tian:People told you not to shoot, but you still have to shoot there. Do you think you are a little too radical?

　　Why did the network anchor go to the mall to broadcast live? Who was the woman who clashed with him? How did this dispute happen?

　　Network anchor Ma:Outdoor test: Eat stranger’s food and walk.

　　In the video, the anchor who is conducting an outdoor webcast is Ma. On a certain network platform, he is an outdoor anchor with nearly 300,000 fans. In this live video, Ma is conducting a so-called test on the street, and the content is to suddenly eat something from a stranger.

　　Network anchor Ma:That’s not negotiable. That’s our street test. This uncle is eating. I said I would eat his noodles. Do you think my uncle will get angry? Then everyone will talk about it and I will go.

　　In the live broadcast, the man who was eating in the store was surprised by Ma’s sudden movements.

　　Network anchor Ma:I’ve made up my mind. Anyway, even if my uncle scolds me and hits me, it’s all my fault. I’m ready for this. I’ll apologize to him. This is risky, because I think it’s a topic as an anchor.

　　In order to attract fans to pay attention to the so-called "outdoor test" of live broadcast,

　　Although Ma knows that his behavior is risky, in order to increase the topicality of the live broadcast and attract the attention of fans, he still made a self-proclaimed "outdoor test" in the live broadcast. The dispute between Ma and the litigant Ms. Tian in the shopping mall also stems from such a live broadcast. So what happened at that time? According to Ma, on the night of the incident, he walked into a shopping mall during the live broadcast. After walking for a while, he met Ms. Tian, the party who was working.

　　Network anchor Ma:On the live broadcast that day, I took my mobile phone and saw a girl selling clothes. I went there.

　　Reporter:When you walked up to her with your mobile phone to broadcast live, did you not communicate with her before?

　　Network anchor Ma:No communication, I am direct, because my live broadcast is random. Because I walk at random and interview passers-by at random.

　　Reporter:What do you mainly want to communicate with her?

　　Network anchor Ma:I mainly want to interview her, because it was about 6 o’clock in the evening. At this time, a girl was still at her post and still working. I felt very hard. I wanted to ask her if she was happy at work and whether it was smooth, and then tell the people in the live broadcast room.

　　Ma went to Ms. Tian who didn’t know, but his conversation was rejected by the other party.

　　Network anchor Ma:I said hello girl, and then this girl, she was very angry at that time, and then she said, get out of here.

　　Although the other party refused to be filmed, Ma did not mean to leave. This led to the intensification of the subsequent conflict between the two sides, so why didn’t Ma leave immediately?

　　Network anchor Ma:Because at that time, she didn’t just politely say, I’m sorry, I won’t give an interview. I was surprised that she didn’t say that, because I talked to many people and I had never seen it like this.

　　Why did the conflict between the two sides escalate after the live broadcast was rejected?

　　Ma thinks that she is doing an "interview" with Ms. Tian in the live broadcast. Then how do the party Ms. Tian and her family view this incident, and what kind of conflict did the two sides have afterwards? Because Ms. Tian didn’t want to recall what happened that day, her husband, Mr. Feng, accepted an interview with the reporter.

　　According to the transcript made by Ms. Tian at the police station, she was selling clothes at the stall on the first floor of the shopping mall at the time of the incident, during which she met Ma with a mobile phone.

　　Ms. Tian’s husband Mr. Feng:At first, I didn’t strike up a conversation, so I filmed my wife live. When I filmed live, she thought it didn’t matter if you wanted to have some people, but some people felt prejudiced. You took this kind of thing without my permission and filmed it at us. So there are two problems. First, it affects my work, and second, she doesn’t want her privacy to be revealed.

　　In the face of Ma’s sudden conversation and shooting, Ms. Tian, who is working, expressed strong rejection.

　　Ms. Tian’s husband Mr. Feng:My wife may have a strong attitude and asked not to shoot. He just said that this person is so angry, so he just said my wife.

　　Continue to forcibly shoot the other party to grab the phone and ask to delete the video.

　　Mr. Feng said that Ma ignored his wife’s request and continued to broadcast live in situ, and told the fans in the live broadcast that Ms. Tian had a bad temper. So what kind of conflict did the two sides have subsequently? The transcript shows that when Ms. Tian saw that Ma refused to go away, she went up to grab Ma’s mobile phone.

　　Ms. Tian’s husband Mr. Feng:I want to delete the video I took of her. Her request is that you take this video of me and delete it. It’s just privacy. It’s like this when it’s exposed.

　　In this way, the two men had some physical contact in the process of competing for mobile phones, and Ms. Tian was injured. After the incident, she was taken to the hospital.

　　Ms. Tian’s husband Mr. Feng:The doctor said that her hand might be dislocated or broken. At that time, because my wife was pregnant, she couldn’t make a film if she was pregnant, which means she also had a stomachache.

　　That night, Ms. Tian was diagnosed as dislocated left shoulder joint. Because she was just pregnant, she went to the hospital for examination the next day, and the orthopedic surgeon suggested that she rest for one month. According to Mr. Feng, his wife has been worried about the impact of the conflict on the health of her children since she left the hospital. Unfortunately, a month later, Ms. Tian had a miscarriage, which became a hurdle for her and her family.

　　Ms. Tian’s husband Mr. Feng:Telling the truth has a great influence on our whole family, because we are happily pregnant with a child. Maybe for Ma, he didn’t feel his fault, but for his casual video, our whole family spent the whole year in this shadow, including my wife’s shadow over this matter now. It seems that he hasn’t come out from time to time, and he is still mentioning this matter from time to time. It is such a thing.

　　After the conflict, the two parties conducted mediation at the police station, but the mediation was not successful. Finally, Ms. Tian’s family decided to sue Ma.

　　Kuang Yong, President of Tanzhou Court of Zhongshan First People’s Court:Ms. Tian and Ma failed under the mediation of the local police station, and then sued the court in January this year, demanding that Ma compensate her for medical expenses, lost time, transportation expenses and so on, totaling more than 20,000 yuan.

　　Then why did Ms. Tian’s family finally decide to sue Ma after nearly a year?

　　Ms. Tian’s husband Mr. Feng:This situation may happen to me, and it may happen to another person, so I said at that time that I would still sue him and let him learn a lesson. In the future, how to respect each other when encountering this situation, that is to say, we should give each other a revelation and let the society know what a problem is, because there are too many chaos in this live broadcast, because now it is a society ruled by law, and it was originally a fast network spread. Then everyone has a privacy, you don’t respect each other, you say you are careless, you blog, you click on the traffic, you may achieve what you want to achieve, but he didn’t think about how much harm it would do to others.

　　Sue the defendant for violating the right to health and demand compensation.

　　In June this year, the First People’s Court of Zhongshan held a hearing to hear the case. So how will the court determine this dispute?

　　Kuang Yong, President of Tanzhou Court of Zhongshan First People’s Court:The plaintiff believes that her injury in this incident was caused by the defendant, who violated her right to health and sued the court for compensation. The defendant himself did not appear in court and the defendant’s agent appeared in court. The defendant mainly believes that there is no infringement or infringement of the plaintiff.

　　The plaintiff, Ms. Tian, believes that Ms. Tian’s personal injury was caused by the defendant Ma, so the plaintiff’s losses should be borne by the defendant. During the trial, the defendant argued that although Ma had a chat with Ms. Tian, his mobile phone camera did not shine on Ms. Tian at that time. However, Ma did not provide the court with the video in his mobile phone.

　　Kuang Yong, President of Tanzhou Court of Zhongshan First People’s Court:According to the investigation record made by the public security organ, Ma made his own inquiry record, and he was making a live broadcast of video chat from time to time on a network platform. In the transcript, Ma himself stated that he had talked to Ms. Tian, and then Ms. Tian refused.

　　The court of first instance held that according to the transcripts made by the two parties in the public security organs after the incident, it was confirmed that Ma was taking Ms. Tian and other women as clear direct shooting or live broadcast targets at the time of the incident, and there was a verbal conversation, which was not accidental or unintentional. Ms. Tian was included in the shooting or live broadcast. Under this circumstance, Ms. Tian has the right to refuse and stop Ma’s related behavior.

　　During the trial, the court presented the transcripts of inquiries and on-site surveillance videos from the public security organs, which restored Ms. Tian’s injury.

　　Kuang Yong, President of Tanzhou Court of Zhongshan First People’s Court:Ms. Tian was supposed to go up and try to grab Ma’s mobile phone, but the height difference between the two sides was very large, so she didn’t grab it. Instead, during Ma’s avoidance of her, both sides had a physical contact, and the surveillance video on the spot was obscured by obstacles, so it was not clear, but the two sides had physical contact, and it was certain that there was physical contact. After the injury, Ms. Tian went to the local hospital at about 9: 30 that evening. She was diagnosed with dislocation of the left shoulder, contusion of the left shoulder and threatened abortion at the first time. After being hospitalized for two days, I went to another maternal and child health hospital to continue my treatment.

　　The plaintiff’s injury is the basis of the court’s detailed explanation and acceptance caused by the defendant’s infringement

　　The First People’s Court of Zhongshan held that this case was a dispute over the right to health, and citizens’ right to life and health was protected by law.

　　In this case, Ma filmed it during the live broadcast without Ms. Tian’s consent, causing disputes. During the dispute, Ms. Tian was injured. Although Ma did not recognize the fact that Ms. Tian was injured because of her aggression, combined with the existing evidence, Ms. Tian was diagnosed with "dislocation of the left shoulder" at the first time after her injury. The defendant could neither give a reasonable explanation for Ms. Tian’s injury, nor provide sufficient evidence to the contrary. The court accepted the fact that Ms. Tian claimed that her injury and hospitalization were caused by Ma.

　　Kuang Yong, President of Tanzhou Court of Zhongshan First People’s Court:At the trial, the defendant could not give a reasonable explanation for the reason that the plaintiff was not injured by himself, and also ruled out that the plaintiff was injured by a third party. Then at this time, combining the previous surveillance video and the investigation record of the public security organ, it has reached a highly probable fact-finding standard that whether the defendant is intentional or negligent, it has reached such a high probability that the plaintiff’s injury is caused by the defendant’s behavior.

　　The First People’s Court of Zhongshan held that according to Article 6 of the Tort Liability Law of People’s Republic of China (PRC), Ma should be liable for the damages caused by Ms. Tian. In the end, the court ruled that the defendant Ma compensated Ms. Tian for lost time and medical expenses totaling more than 11,000 yuan.

　　Kuang Yong, President of Tanzhou Court of Zhongshan First People’s Court:Citizens’ right to physical health is protected by law. In this case, the defendant filmed without the consent of the plaintiff, causing disputes, which eventually led to the plaintiff’s injury. The defendant committed an infringement of the plaintiff’s right to physical health and should bear this civil liability for compensation according to law.

　　　　On March 31, some netizens reported that a policeman from Jingtan Township, Tianmen City, Hubei Province played online games with his office computer and provided mobile phones to take pictures. On April 3, Tianmen City Public Security Bureau entrusted relevant departments to respond that the policeman Chen was testing the repaired computer. At present, Tianmen City Public Security Bureau has given Chen a informed criticism and deducted his post target management allowance for that month.

　　　　The netizen said that the picture was taken when he applied for the second-generation ID card at the police station, which he thought was very inappropriate. The reporter can clearly see from the picture that a man is playing Legend (an online game name) with all his heart on the computer.

　　　　On the afternoon of the same day, the reporter contacted the police station to inquire about related matters. An attendant surnamed Wang who answered the phone said that he was not very clear about this and should report to the leader for verification.

　　　　On the afternoon of April 3, Tianmen City Public Security Bureau entrusted relevant departments to send a "Verification Report on the Problem of Police Playing Games in the Household Registration Room during Working Hours in Jingtan Police Station" to Jingchu.com reporters.

　　　　According to the report, at 8 o’clock in the morning of February 25, 2009, an external computer in the duty room of Jingtan police station broke down, and the policeman Chen Moumou found someone to repair the computer. When the maintenance personnel repaired the computer, they opened the Legend game webpage and tried the game for a while to confirm that the computer was repaired. After the maintenance personnel left, when Chen got on the computer to check whether the computer was repaired, he found that the "Legend" game page was displayed on the computer screen, and he continued to play the game on the computer. He was seen by the people who came to work and took photos with his mobile phone. Because Chen did not understand the gameplay, he went offline after playing for three minutes.

　　　　According to the report, the police officer Chen played games on the Internet on the grounds of checking the computer during work, which violated the spirit of the Notice on Strengthening Housekeeping Management of Tianmen Public Security Bureau (2007) and related work disciplines. After research by the Party Committee of Tianmen Public Security Bureau, it was decided to treat Chen as a whole and deduct his post target management allowance for that month.

　　　　(Reporter Luo Nie)

Editor: Gao Song

On May 10th, 2023, LI announced its financial report for the first quarter of 2023. Despite the fact that the overall performance of China’s auto market is not as good as expected, LI’s quarterly revenue and delivery both hit record highs. Revenue in the first quarter was 18.79 billion yuan, up 96.5% year-on-year. In the same period, LI delivered a total of 52,584 new cars to users, up 65.8% year-on-year, achieving the single-season delivery *. Driven by strong delivery, LI ranked among the top three new energy brands in China in the first quarter, with a market share of about 11%, far exceeding other new power brands. Thanks to the unremitting pursuit of operating efficiency, a number of financial data hit record highs. After deducting equity incentives, operating profit and net profit reached 890 million yuan and 1.41 billion yuan respectively, and free cash flow reached 6.7 billion yuan. The gross profit margin remained stable at 20.4% in the first quarter. A healthy business model and sufficient cash reserves have laid a solid foundation for the long-term development of enterprises.

It is worth mentioning that LI has continuously strengthened its refined operation and promoted the continuous increase of delivery data from January to April 2023. By the end of last month, more than 330,000 home users had chosen LI’s products. Thanks to the emergence of more and more home users, the delivery volume in April 2023 exceeded 25,000 vehicles for the first time, up by 516.3% year-on-year, setting a new record of single-month delivery since the brand was founded, and has delivered more than 20,000 vehicles for two consecutive months. Based on positive market feedback, LI’s second-quarter performance guidance has reached a new high, with an estimated delivery of 76,000 to 81,000 vehicles, up 164.9% to 182.4% year-on-year; The estimated total revenue is 24.22 billion yuan to 25.86 billion yuan, up 177.4% to 196.1% year-on-year.

Maintain high growth in R&D investment and constantly optimize product strength.

In the first quarter, relying on users’ continuous recognition of Ideal L9 and Ideal L8, as well as the strong order volume and rapid capacity climbing of Ideal L7, LI achieved a new single-season delivery result, and gained an 11% market share in the new energy vehicle market of more than 200,000 yuan in China. Once again, it proves that LI is constantly exerting the advantages and cooperative effectiveness of its supply chain, manufacturing, sales and service network from stage 1 to stage 10. At present, the released ideal L series models have achieved outstanding performance in their respective market segments. Among them, as a five-seat flagship SUV of the brand * family, the ideal L7 has delivered more than 10,000 yuan in the complete delivery month, which is also a five-seat SUV model of China brand * with a starting price of more than 300,000 yuan and a monthly delivery of more than 10,000 yuan, becoming one of the luxury five-seat SUVs of more families *; Ideal L8 maintains sales in six market segments *; Ideal L9 has won the monthly sales champion of large SUV for many times since it was delivered last year.

Meanwhile, LI invested a total of 1.85 billion yuan in R&D in the first quarter, up 34.8% year-on-year. In terms of smart space and intelligent driving with high user utilization rate, LI has continuously improved its product strength through OTA upgrade. Since the beginning of this year, the ideal L-series models have completed two OTA version upgrades of 4.3 and 4.4, and more than 100 functions and experiences have been optimized. Among them, the task master can let users define the function combination independently and realize the linkage of seat, driving, navigation and application, which has been well received and discussed by users since it was launched. In addition, in OTA 4.4, the new version of the car adds the sentry mode that users have been waiting for for for a long time. The system will automatically detect the situation around the car and remind users according to the level of different situations. Through its own power-saving strategy, the energy consumption for the whole night is only about half that of other models; At the same time, users who assemble the ideal AD Max intelligent driving system also get LKA Plus function through the recent upgrade. This function can realize automatic lane change when navigation is not turned on, reduce driving fatigue and improve traffic efficiency.

In April, Ideal L9, the six flagship SUV—— of the family, won the five-star intelligent star rating in the evaluation results of the IVISTA China Smart Car Index 2023 * batch released by China Automotive Engineering Research Institute Co., Ltd. (hereinafter referred to as "China Automobile Research"). Especially in the intelligent safety test, Ideal L9 is the vehicle with the highest score among the vehicles that have been tested by China Smart Car Index, and it is also the vehicle with G+ on the basis of four G evaluations. Ideal L9 has also become the vehicle with the highest performance in IVISTA China Smart Car Index.

Create an ideal fortress to protect family members.

LI has also invested a lot of energy and time in safety related to users’ travel, and strived to build an ideal fortress safety body for the whole family through the safety concept of *. Last year, Ideal L9 became a large SUV with G rating for 25% offset collision on both driver’s side and passenger’s side in China Insurance Automobile Safety Index (C-IASI, hereinafter referred to as "China Insurance Research"). In April this year, the Ideal L9 won the five-star evaluation of the upgraded version of C-NCAP in 2021 in the test results of a new batch of China’s new car evaluation regulations (C-NCAP), becoming the vehicle with the highest comprehensive score in history. Ideal L9 is also a luxury large-scale SUV in China, which has obtained * achievements in China’s new car evaluation regulation (C-NCAP), China Insurance Automobile Safety Index (C-IASI), China Automobile Consumer Research and Evaluation (CCRT) and China Automobile Health Index (C-AHI). In the same month, the Ideal L8 also became the SUV model with * achievements in the crash test history of China Insurance Research Institute. In the passenger safety index inside the car, the passenger safety index outside the car and the vehicle auxiliary safety index, the ideal L8 all got the highest rating of G (excellent), especially in the 25% offset crash test on the passenger side of non-standard test items.

A series of excellent crash results depend on the powerful ideal fortress safety car body design, which is a defensive car body structure deeply developed by LI, and strives to provide 360 all-round protection for family members in every position in the car. First of all, LI determined the energy distribution strategy at vehicle level, system level and key parts level, and built a more scientific and reasonable power transmission path and section size system for each main power transmission channel in turn. Secondly, LI designed a cage-type car body with ultra-high torsional rigidity, and used boron steel (hot formed steel) at key positions to form a protective structure with higher strength. At the same time, LI insists on improving material selection, adopts positive energy management and load distribution for body-in-white, carries out accurate topology of key parts and cross-section structure of the body, and truly uses good steel on the blade. The standard flagship ideal fortress safety body truly realizes the equal rights of safety technology.

In addition, following the four five-star certifications of Ideal L9 in China Automobile Health Index (C-AHI) rating, Ideal L8 also recently obtained four five-star certifications in China Automobile Health Index, becoming a well-deserved "green house" to protect family members.

Stepping into a new development chapter with "dual-energy strategy"

Recently, LI officially released the "Double Energy Strategy", which indicates that the brand will exert all-round efforts in "intelligence" and "electric energy". More importantly, by 2025, LI will form a product layout of "one super flagship model+five extended-range electric vehicles+five high-voltage pure electric vehicles", which will face a market of more than 200,000 and fully meet the needs of home users.

In terms of "intelligence", ideal intelligent driving has officially entered the 3.0 era, from high-speed scenes to urban scenes. This system uses three neural network large model algorithms: static BEV network algorithm, dynamic BEV network algorithm and Occupancy network algorithm to restore, and uses NeRF technology to enhance the Occupancy network algorithm to achieve higher accuracy and details, so as to provide accurate information in the decision-making planning of complex urban scenes. At present, based on the accumulation in the past five years, LI has already had the most intelligent driving training mileage in China, which has reached more than 400 million kilometers. The urban NOA navigation-assisted driving system with ideal AD Max 3.0 is planned to push internal test users from the second quarter of this year. By the end of 2023, there will be more than 100 domestic cities, and with a set of technologies, cities and highways will be completely opened. Some intelligent driving abilities based on large-scale model training will also be released to users who adopt ideal AD Pro hardware models.

In terms of "electric energy", LI has officially entered a new stage of "extended range electric" and "high voltage pure electricity". For the pure electric products to be released in the future, LI has deeply cultivated the core technology and landed an 800V ultra-charged pure electric solution. Its advantage lies in making users bid farewell to mileage anxiety and giving pure electric users a "refueling" experience. LI’s pure electric products will adopt a new generation of self-developed electric drive system composed of 800V silicon carbide power modules, with comprehensive optimized design scheme and more advanced resource integration, which will make breakthroughs in all energy efficiency indicators. In addition, in order to reduce the charging difficulties of users of pure electric vehicles, LI officially launched the "Ideal 4C Super Charging Station" and the overcharge network, so as to realize the rapid recharge of charging for 10 minutes and increasing the battery life by 400 kilometers. By 2025, the goal is to build more than 3,000 charging stations. At the same time, the ideal AD Max 3.0 will also be integrated with the ideal 4C super charging station *, making it more convenient for users to go to the super charging station than to the gas station.

Optimize the layout of sales network and enhance the status of the industry *

In the first quarter, in order to support the development of multi-vehicles, LI continued to expand the network layout and accelerate the upgrading of store quality, so as to provide users with more convenient and efficient services. Since late June last year, LI has expanded or optimized nearly 50 existing stores. As of April 30, 2023, LI has 302 retail centers nationwide, covering 123 cities; There are 318 after-sales maintenance centers and authorized car body panel spraying centers, covering 222 cities.

The ever-increasing profitability and cash flow have become the basis for enterprises to continuously invest in R&D and business capabilities, and also provide strong support for brands to maintain their position in the new energy vehicle market. With strong product strength and excellent operational efficiency, LI will continue to strengthen its commercial and service capabilities, create greater value for users and further enhance the flywheel effect of enterprise development.

Just yesterday, Xiaomi made a car and finally took a key step! The Ministry of Industry and Information Technology publicized the model and production enterprise of Xiaomi pure tram. Although the reporting enterprise is BAIC Group, the actual production address is Xiaomi’s own automobile factory.
In other words, Xiaomi is affiliated with BAIC’s qualification and got the "birth certificate" issued by the Ministry of Industry and Information Technology. According to media reports, this time Xiaomi will release two cars, namely SU7 and SU7MAX, which are expected to be launched in February next year.

In appearance, many people feel like Tucki P7, but the size is slightly larger. The interior includes a panoramic open roof and a borderless door design. The door glass is marked with Xiaomi logo, and even the sound cover is printed with Xiaomi logo, which means that Xiaomi’s own sound system is likely to be adopted.
The most critical car battery, Xiaomi uses ternary lithium-ion battery and lithium iron phosphate battery, which are from Contemporary Amperex Technology Co., Limited and BYD respectively. At present, Xiaomi’s factory in Beijing Economic Development Zone has started small batch production. Industry insiders estimate that the price will be within 300,000, and the sales volume will be 50,000 to 60,000 after listing next year. Compared with the sales volume of 100,000 in 2024 proposed by Lei Jun, there is still a big gap.
Although the new energy track is a hot spot now, it is really "rolling" in the industry. In the 200,000-300,000 range that Xiaomi focuses on, there are not only leaders such as BYD and Tesla, but also new forces such as Wenjie, Tucki and Zero Run.

Lei Jun should have thought of all kinds of consequences before he decided to build a car. When Lei Jun announced to build a car in 2021, he said something meaningful. He said that Xiaomi has a cash reserve of 108 billion, and we can afford it. He also said that with such a cash reserve, if you don’t fight seriously, you will be ashamed of your support for rice noodles.
However, I am afraid that this time, rice noodles will let Lei Jun down. More than 200,000 cars are not more than 2,000 millet phones, so consumers must carefully consider them.

Just like Xpeng Motors released its Q3 financial report yesterday, it lost another 4 billion yuan in one quarter, while in the first three quarters of this year, Tucki has already lost 9 billion yuan. I am afraid that the speed of losing money like this is as unbearable as Lei Jun. Although Xiaomi claims to have a cash flow of 100 billion yuan, it is impossible to use it all to build a car.
We must know that Huawei’s breakthrough in 5G this year has seriously impacted Xiaomi’s mobile phone business. Lei Jun can’t use too much money to build a car this time. I’m afraid Xiaomi is run out of luck, and it’s hard to get away with it.

　　A, classification management ideas and standard setting

　　Different choices of civil subjects based on network anchors, as well as different civil contract designs from platforms and brokerage companies, constitute different tax payers and different tax objects in tax law, and apply different substantive rules and collection and management procedures, which inevitably requires the introduction of hierarchical management ideas. Classified taxation management is the essential appeal and concrete embodiment of the statutory principle of taxation. Under the guidance of classification, focusing the collection and management efforts on high-income groups such as head anchors and star anchors is in line with the requirements of the principle of collection and management efficiency, and also meets the requirements of the times to play the role of tax social distribution regulation under the background of common prosperity.

　　How to set the standard of classification is the first question that needs to be answered. The first and bottom line standard is to classify according to the clear provisions of the tax law, and stick to the bottom line of no one size fits all.

　　From the main design point of view, the network anchor is either in the form of a natural person, or in the form of an individual industrial and commercial household, a sole proprietorship enterprise and other organizational forms; In terms of civil contract design, the network anchor either signs a labor contract or business contract with the live broadcast platform, or signs a contract with a brokerage company and forms a tripartite relationship with the live broadcast platform; From the type of income, the main income is labor remuneration and business income (including the business income of natural persons, individual industrial and commercial households and sole proprietorship enterprises), and under special circumstances, it is salary income. If a company is established, it should also be taxed according to enterprise income tax.

　　It is necessary to combine the above various civil subjects and their different contract types, and carry out classified collection and management in accordance with the clear provisions of the tax law, including income tax and value-added tax. The bottom line that needs to be grasped is that we can’t blindly make a one-size-fits-all approach, that is, unify the collection and management according to a certain subject type and contract type.

　　A more guiding standard is to classify according to the amount of income, and advocate the establishment of individual industrial and commercial households, sole proprietorship enterprises and other organizations for high-income groups such as head anchors and star anchors and tax them accordingly. The important orientation of classified management is the collection and management of high-income groups, such as head anchors and star anchors. The amount of income should be regarded as an important standard of classified management, and a standard of amount can be determined by month or year (for example, 100,000 yuan per month or 1.2 million yuan per year). For those above this amount, tax authorities and platforms advocate the establishment of individual industrial and commercial households, sole proprietorship enterprises and other organizations, and handle tax registration, standardize the establishment of accounts and tax accordingly. Of course, it is not mandatory to advocate the establishment of an organization, and taxpayers’ free choice should be respected.

　　Second, the taxation and scheme design of two types of network anchors

　　According to the above standards, we can roughly outline two tax forms of network anchors:

　　The first category is to advocate the establishment of individual industrial and commercial households, sole proprietorship enterprises and other organizations for network anchors above a certain standard amount and tax them accordingly;

　　The second category is network anchors that have not reached a certain standard amount, or have reached a certain standard amount but have not established individual industrial and commercial households or sole proprietorship enterprises.

　　The taxation of the first type of network anchor should be the key concern.

　　The first type of collection and management scheme is designed as follows:

　　(1) Main taxes and tax items: personal income tax is taxed according to "business income" and value-added tax according to "modern service industry" or "life service industry". As far as individual taxes are concerned, from the perspective of formal taxation, the establishment of individual industrial and commercial households and sole proprietorship enterprises should generally be taxed as "business income", and in special circumstances, it can be taxed as "labor remuneration" based on the principle of substantive taxation.

　　(2) Collection and management methods and invoice management: taxpayers declare by themselves, issue invoices by themselves or apply to the tax authorities to issue invoices on their behalf. Whether it is individual tax or value-added tax, for the establishment of an organization, taxpayers should declare themselves, issue their own invoices or apply to the tax authorities for invoicing.

　　(3) Tax determination method: mainly based on audit collection, supplemented by approved collection. According to State Taxation Administration of The People’s Republic of China’s "Strengthening the Tax Administration of Employees in the Entertainment Field", "individual studios and enterprises that are required to be established by celebrity artists and network anchors should be instructed to establish account systems according to laws and regulations, and tax returns should be made by means of audit collection." Therefore, for such anchors, tax registration should be handled, accounts should be strictly established, and accounts should be audited and collected; Considering the difficulty in establishing accounts and saving the cost of collection and management, we can also consider collecting some anchors by verification, but we should ensure the balance of tax burden between the collection by verification and the collection by audit, so as to avoid the alienation of verification into a tax preference tool. (4) Tax payment place and competent tax authorities: According to the relevant provisions of the tax law, "operating income" should be declared and paid in the tax authorities where the business management is located, and the competent authorities are the tax authorities where the business management is located. In terms of value-added tax, it should be declared and paid by the tax authorities in the place where the institution is located or where it lives, and the competent authority is the tax authorities in the place where the institution is located or where it lives.

　　The second type of collection and management scheme is designed as follows:

　　(1) Main taxes and tax items: personal income tax is taxed according to "labor remuneration" or "business income" and value-added tax according to "modern service industry" or "life service industry". If there is no organizational structure, the income obtained from the platform or brokerage company can be taxed as "labor remuneration" or "operating income". From the point of view of collection and management efficiency, we might as well simplify it: whether it is continuous and regular activities for business purposes, and the size of income quota, as the distinguishing standard. Those who do not reach a certain standard amount are generally taxed according to "labor remuneration" (which can be understood as non-sustainability, regularity and small income); For those who reach a certain standard amount, they can be taxed as "operating income" (which can be understood as continuous, regular and large in income).

　　(2) Collection and management methods and invoice management: if the tax is levied according to "labor remuneration", the payer (platform or brokerage company) will withhold and remit it when paying, and the anchor will make annual final settlement; The "operating income" shall be declared by the taxpayer. In invoice management, the former is opened by the anchor applying to the tax authorities, and it can also be considered to be opened by the platform or applied to the tax authorities; The latter is issued by the taxpayer himself or by the tax authorities.

　　(3) How to determine the tax: if the tax does not reach a certain standard amount, it will be taxed as "labor remuneration", and the withholding agent will withhold it and broadcast the personal annual settlement; For those who are taxed according to "operating income", because there is no organization, they will generally adopt the approved collection, but taxpayers can also audit the accounts if they establish accounts.

　　(4) Tax payment place and competent tax authorities: if tax is paid according to "labor remuneration", tax payment shall be declared at the tax authorities where the household registration is located, the habitual residence or the main source of income; If there is a withholding agent, the tax authorities where the withholding agent (such as the platform) is located shall withhold the declaration. Taxes levied on "business income" shall be declared and paid by the tax authorities in the place where the business management is located, and the competent authority shall be the tax authorities in the place where the business management is located. In terms of value-added tax, because there is no place where the organization is located, it should be declared and paid by the tax authorities at the place of residence or where the live broadcast activity takes place, and the competent authority is the place of residence or where the live broadcast activity takes place.

　　No matter which of the above types, the network platform undertakes certain duties and obligations to assist in tax collection.

　　First, the obligation to withhold and remit. For the individual tax levied according to "labor remuneration", the main obligation of the platform is the obligation of withholding and remitting.

　　The second is the determination and sharing of live broadcast turnover. Whether it is reward income or sales income, the platform can grasp it in time and provide it regularly according to the requirements of tax authorities.

　　Third, urge the anchor to handle tax registration, standardize the establishment of accounts, declare and pay taxes in time, and undertake certain inspection obligations and reporting obligations to the tax authorities.

　　Fourth, the feasibility of entrusting the collection. From a practical point of view, entrusting to collect taxes is not the mainstream choice of tax authorities, but there is room for entrusting the platform to collect taxes for network anchors, especially for anchors whose income is higher than a certain standard amount but without an organization. The competent tax authorities can sign an entrustment agreement with the platform to entrust them to collect taxes according to the Administrative Measures on Entrusted Collection.

　　In addition, the tax bureau should also strengthen the ability of data tax management, such as the construction of electronic tax bureau, electronic tax registration, electronic invoice and other related convenience systems, and at the same time strengthen the ability of data sharing with the platform.

　　Third, the policy declaration and legal expression of classified management

　　In recent years, the tax system has strengthened the tax collection and management of webcasting industry, which shows the spirit of the rule of law of statutory and strict tax collection and the times demand of common prosperity, but at the same time, it has also caused great uncertainty and even panic to the practitioners of webcasting industry and related industries: Is the tax rectification of network anchors a temporary "Great Leap Forward" or a continuous implementation of the rule of law? What is the policy orientation for tax consolidation, unified and integrated governance, or focusing on the big and letting the small and releasing water to raise fish?

　　In addition, the resonance between the complexity of tax law norms and the complexity of the design of network anchor trading model also increases the uncertainty of anchor paying taxes according to law and tax compliance, and the lack of clear policy list guidance also increases the illegal risk of tax law. On September 18th, 2021, State Taxation Administration of The People’s Republic of China issued "Strengthening the Tax Administration of Employees in Entertainment Field", but it did not make clear policies and specific rules.

　　In the face of the ongoing tax clearance of the live broadcast industry, tax authorities, network anchors, platforms and other parties should seek to build a basic consensus. The tax system can clearly declare its position on anchor tax collection and management through the rule of law, that is, taxation according to law and strict collection and management, as well as giving play to the social distribution and regulation function of taxation under common prosperity; In terms of policy, the tax authorities should establish the management thinking of classification and clarify the standards of classification and classification, that is, focus on the collection and management of high-income groups such as head anchors and star anchors, and at the same time follow the clear provisions of the tax law and stick to the bottom line of the rule of law that does not apply across the board.

　　On this basis, the tax authorities should construct typical types of network anchors and sort out the current tax rules, and stipulate the tax collection and management types, tax collection methods and invoice management, tax determination methods, tax payment locations, competent tax authorities and tax-related assistance obligations of platforms for different types of anchors, so as to provide clear guidance for network anchors and platforms. This should be an urgent task and a fundamental solution to the current legalization of taxation in the live broadcast industry.

　　(Author Wang Zongtao is an associate professor at Xiamen University Law School, doctor of law)

　　　　　　 CCTV News:In the last year or two, a very popular word on the Internet is: online celebrity punched in, which means that a video of a certain place was broadcast on the relevant platform, which aroused widespread concern, and then a large number of tourists and photographers went to the place to shoot and remember. The influx of people may have boosted local tourism revenue, but some uncivilized phenomena have also embarrassed these places with hot networks.

　　　　　　 Tongdeli is an alley in Suzhou, about 2 meters wide and more than 200 meters long. The 19 western-style houses here constitute the most typical buildings of the Republic of China in Suzhou. The old house named after a TV series is here. Thousands of tourists come here to take photos and punch in every day, and the lives of more than 100 households have changed.

　　　　　　 Aunt Xu is an old resident of No.8 in Tongli. In the past two months, she has received a large number of tourists to visit, take photos and consult every day. Her home was originally an actor’s rest area, and No.7 was the prototype of Su’s old house, but because the layout of the two houses is the same, Aunt Xu often takes the initiative to open the door to receive visitors in order to alleviate the pressure next door.

　　　　　　 Xu Lifang, a resident of Tongli, said: "There are very few uncivilized tourists who are still knocking at the door of Su’s old house in the middle of the night."

　　　　　　 Aunt Xu said that she actually welcomes everyone to visit, but there are some problems, and even the house number of her own "No.8 Tongdeli" has disappeared a few days ago. The location of the actor lounge in the play has also been affected by the large passenger flow.

　　　　　　 Lin Shengguo, a resident of Deli, said: "When someone opens the door in the whole community, once a person takes the lead to rush into the owner’s room, all the tourists will file in, and people will be packed around their homes in the morning. This situation is very common, just like my place, where I used to sit, and so are the tourists. Even the floor of my place was trampled, the board was broken, and some people fell in my place."

　　　　　　 On the roadside of Pingjiang, Suzhou, a small courtyard called Haneryuan is the prototype of the restaurant "Meat eater" where the hero and heroine of this hit TV series met. A large number of tourists have been jammed at the door for two months.

　　　　　　 CCTV reporter Wang Shengdong: "The surge of photo-punching passengers has also brought unprecedented pressure to the garden. For example, this century-old wall around me, many tourists have taken photos with their hands, and the wall has been destroyed. The garden has to arrange special personnel to maintain order at the door."

　　　　　　 Haner Garden staff: "Some of them are for consumption, but more people simply punch in for taking pictures, which will lead to many people trampling on the flowers and plants in our garden, and throwing garbage everywhere, which will affect the environment of our whole garden and elegance. There are stone bridges and Ping Jianghe, which are actually very dangerous for everyone."

　　　　　　 Destruction of flowers and plants is even more common in other places in online celebrity. Chengdu Airport Flower Field is an open sightseeing area built by Chengdu Shuangliu District in the landing area of the east runway of Shuangliu Airport. It has become a place for many tourists to punch in because it can photograph flowers and planes at the same time. The reporter saw at the scene that most tourists can enjoy the flowers on the observation deck, greenway and other places. However, many tourists ignored the fence, and even the staff dissuaded them, insisting on taking photos and playing in the flower planting area. Some flower fields near the sightseeing channel have been trampled by tourists, which is very conspicuous.

　　　　　　 The "online celebrity punch card place", which suddenly rises in heat, can be said to be an embarrassing problem for the local area. There are more tourists, and their popularity has been greatly improved; But the uncivilized behavior of tourists interferes with everyone’s normal life. The Dragon Boat Festival holiday is approaching, and relevant departments in some places have prepared emergency plans for the upcoming large passenger flow.

　　　　　　 Li Jun, a member of the comprehensive administrative law enforcement brigade in the Fengmen area: "Our urban management department has also joined forces with the public security traffic police, transportation and other departments to cope with the peak passenger flow during the Dragon Boat Festival holiday. We have put forward corresponding measures, such as one-way circulation of vehicles, and then our passenger flow has also gone from left to right, and timely guidance has been made to deal with the unexpected incident that happened to some tourists. For these uncivilized behaviors, we first educate them through community volunteers. "

　　　　　　 Ji Zhaoliang, secretary of the Party Committee of Jinfan Road Community, said: "One is the combination of dredging and blocking. If it is sparse, it is mainly because we have also made a hand-painted map, then we will divert residents or some tourists and go to other places to have a look. On the other hand, we have also posted some soft guiding signs at the exit of Tongli, so as not to disturb some normal lives of our residents. "

　　　　　　 In fact, these places in online celebrity are not the tourist attractions in our strict sense, and the short-term gathering of passengers by punching cards will bring great pressure to the local area. On the one hand, we call on tourists to travel in a civilized way and punch cards rationally; On the other hand, for uncivilized behavior, some legal experts said that excessive disturbance to the people and damage to the environment should bear the responsibility.

　　　　　　 Lawyer Cheng Xiaowen: "First of all, it is the provisions of the Law on Public Security Administration Punishment. Once there is a corresponding actor who disturbs some lives and normal life order of others, the public security organs can give warnings and punishments after reporting to the police, and in serious cases, they can be administratively detained."

　　　　　　 According to the lawyer, knocking at the door in the middle of the night and shouting the names of the characters in the TV series are also suspected of infringement. On the one hand, they disturb the normal rest of others. On the other hand, if residents can prove that this behavior has caused their physical, mental or health damage, then the actor should not only apologize, but also make financial compensation.

　　　　　　 Lawyer Cheng Xiaowen: "As a tourist, it’s good to visit people’s private houses, or other places in online celebrity, or to punch cards. First of all, you should travel in a civilized way, respect others, and you respect others, so you can get others’ respect for you."

　　　　　　 Some experts in the field of tourism also said that online celebrity’s punch-in fires quickly and the fever drops quickly, which often caught the local residents and functional departments off guard. Therefore, in addition to on-site emergency coordination due to too many tourists, various means can be used to keep the passenger flow in online celebrity stable, orderly and long-term.

　　　　　　 Deng Ning, vice president of beijing international studies university Institute of Tourism Science, said: "We can relatively explore some of its tourism products, or some tourist routes, and explore its connection with the so-called online celebrity land, so that this kind of people flow can have other places to visit, spend money and experience some local elements with more humanistic care besides punching in. In this case, In order to form a so-called complete tourism experience, it is especially necessary to combine with other local things, such as cultural and creative products, catering, performing arts and so on. It does not have to be physically focused on a certain point, and it can be extended a little more. "