The soaring oil price has once again attracted everyone’s attention. In many places, the unit price of 92# gasoline has exceeded 8 yuan/liter, and the voice of "can’t afford to add oil" is getting higher and higher. As an SUV owner, looking at the comprehensive fuel consumption of 100 kilometers up from 10 liters on the meter, the idea of starting a new energy vehicle has become stronger and stronger. Recently, four new energy SUVs have attracted my attention, hoping to give some reference to friends who also want to start new energy vehicles.

Byd yuan PLUS

BYD’s achievements in the field of new energy are obvious to all, and the explosive models launched are also continuous. BYD Yuan PLUS, which attracted widespread attention last year when it carried out preheating publicity. Different from the other derivative models of BYD Yuan Series, Yuan PLUS’s body size has been fully upgraded, with the length, width and height reaching 4455x1875x1615mm and the wheelbase of 2720mm respectively, and the vehicle positioning has also been upgraded to a compact SUV.

The appearance of yuanplus adopts BYD’s latest family-style appearance, which is more recognizable, and the rear of the car adopts penetrating taillights to enhance the layering and fashion sense of the rear. The design language of the interior is refreshing. The inspiration for the shape of the air outlet and the shape of the handrails on both sides of the door is said to come from musical instruments, but for users of different ages, the acceptance may be different. In terms of power and endurance, which everyone is most concerned about, YuanPlus is equipped with a motor with a maximum power of 150kW, and lithium iron phosphate batteries with capacities of 49.92 kWh and 60.48 kWh, respectively. The cruising range under CLTC conditions is 430km and 510km, respectively, and the subsidized guiding price is 13.18-159,800 yuan. From the point of view of price and positioning, BYD Yuan PLUS will become a competitor of Guangzhou Automobile Ai ‘an Y, Nezha U and Tucki G3.

Bound M5

Wenjie M5 is a brand-new product jointly built by Huawei and Jin Kang Celeste. The new car adopts extended-range power, and the fuel-electric driving mode makes it no longer have mileage anxiety. As the first vehicle equipped with Huawei HarmonyOS in-vehicle system, users have high expectations for the performance of the in-vehicle system. Wenjie M5 uses a 1.5T four-cylinder engine as the range extender, and its power configuration has three versions: 272 horsepower, 428 horsepower and 496 horsepower. Except for the entry-level version, it is a rear-drive model, and the others are all four-wheel drive models. All models are equipped with a ternary lithium battery pack with a capacity of 40 degrees, and support 0.75 hours of fast charging.

The Wujie M5 is positioned in a medium-sized SUV, and there are not many bright spots in the design. The design language is particularly concise, with the dimensions of length, width and height of 4770x1930x1625mm and the wheelbase of 2880mm, respectively. The interior space of the car is considered medium in its class. At present, there are not many extended-range power models on the market. Li ONE is the best seller at present, and its six-seat large space is one of its biggest selling points. The second is Lantu FREE. The price of the M5 in the world is 24.98-31.98 million yuan, which overlaps with the positioning of the first two. It is not easy to break through the tight encirclement, but with the technical blessing of Huawei, everything is still unknown.

Mocha DHT-PHEV

The listing of Mocha DHT-PHEV means that hybrid power will become the development focus of Great Wall Motor in the new energy field in the future. The appearance of Moka DHT-PHEV is very close to that of the fuel version, and the dimensional parameters are basically the same, with the length, width and height of 4875x1960x1690mm and the wheelbase of 2915mm respectively.

The biggest highlight of this new car is the powertrain. Moka DHT-PHEV is equipped with a 1.5T engine, which adopts special technologies such as Miller cycle and high-temperature VGT pressurization, which can effectively improve engine efficiency. There are two models on the market this time, two-wheel drive with 130kW motor and front and rear dual-motor four-wheel drive with a total power of 265kW, which are matched with 2-speed DHT (special gearbox for hybrid power). It is said that the comprehensive fuel consumption under WLTC is as low as 1L/100km, and the price is 295,000 yuan and 315,000 yuan respectively. Compared with the fuel version, the pricing is greatly increased, and the fuel version of Mocha is cold in the market. Wei Jianjun blames the poor marketing. Whether it can make a breakthrough in the plug-in hybrid vehicle with a comprehensive upgrade of power and fuel consumption is still very exciting.

Xing tu Zhu feng ET-i

Chery has also begun to catch up in the field of hybrid power. In January this year, it launched the Tiggo 8PLUS Kunpeng e+, which is the first new car equipped with plug-in hybrid power in Chery SUV series. The high-end brand Xingtu also launched the Chasing Wind ET-i equipped with the same powertrain. It is expected that this powertrain will be carried to more models under Chery. Compared with the fuel version, the appearance of Star Road Chasing Wind ET-i has hardly changed. The design language is simple and fashionable, and the body lines are tough, which is in line with its own positioning.

The powertrain of Star Road Chasing Wind ET-i consists of a 1.5T engine and a motor with a total power of 125kW. The comprehensive power of the system reaches 240kW, and the comprehensive torque reaches 510Nm, with excellent performance in power parameters. It is matched with a 3-speed DHT (special gearbox for hybrid power). At the same time, the car is equipped with a ternary lithium battery pack of 19.27kWh, and the cruising range under NEDC working conditions is 105km. The official claims that the fuel consumption is only 4.8L/100km, and the comprehensive fuel consumption is as low as 1.0L/100km. The guide price of ET-i is only 14.98-15.98 million yuan, which looks very attractive.

2022 is destined to be a year of sustained and rapid growth of new energy. The above four SUVs cover three mainstream powertrain forms in the field of new energy vehicles: pure electric, extended range and plug-in hybrid power. Which model do you think has the best chance to become an explosion? Welcome to express your opinion in the comments. (Text/Yu Feng)

　　Growing vegetables and selling drinks and pork.

　　Opened more than 100 chain stores and became the "pork king" in Guangzhou.

　　Claiming that "selling pork is more technical than selling computers"

　　As a fresh graduate, it is almost impossible to sell pork as a career choice. A few years ago, the news that Lu Buxuan, a gifted scholar of Peking University, was a butcher once spread all over the country, which triggered a great discussion about whether this behavior was a waste of talents. However, a few years later, another talented person from Peking University, Chen Sheng, also quietly entered the pig industry, and opened nearly 100 pork chain stores in just one year, becoming the largest pork chain store in Guangzhou and even Guangdong, and was called the "king of pork" in Guangzhou. A few days ago, in an interview, he even broke the amazing words: "Selling pork is more technical than selling computers."

　　What is his personal experience and entrepreneurial story? A few days ago, the reporter had an exclusive interview with Chen Sheng.

　　

　　Chen Sheng said: "I like this kind of doing things in unknown areas or in a more complicated environment, including selling pork."

　　Chen Sheng, born in Zhanjiang, Guangdong, holds a bachelor’s degree in economics from Peking University and an EMBA from Tsinghua. After graduating in 1984, he was assigned to an institution in Guangzhou. Three years later, he resolutely decided to go to sea.

　　A paper triggered the idea of resignation.

　　When talking about why he gave up such an enviable "iron rice bowl", Chen Sheng said with a smile that he was the only one who entered the office at that time. One day, he wrote a paper entitled "China will enter a free economy sooner or later", which was later published, but somehow it got to his boss. After the boss saw it, he called him to the office to "educate" him and thought that there was something wrong with his concept.

　　"At that time, I was depressed. I felt that I was out of place there and I couldn’t find a career advantage." Chen Sheng said that he likes to make decisions on certain things independently, but in that working environment, he can’t act according to his own personality. It can be said that the "paper incident" prompted him to make an indirect decision to resign.

　　Growing vegetables earns the first pot of gold in life.

　　After resigning, in order to make a living, Chen Sheng became a ghost and began to sell clothes in stalls. After selling clothes for months, he made a little money. Then one day, he went to a relative’s house in rural Zhanjiang to play. On the same day, his relatives carried more than 100 kilograms of radishes they planted to the streets to sell. However, due to the windy and rainy weather at that time, their relatives only sold 10 kilograms and made money in 10 yuan. On the same day, the experiences of other farmers in the village were similar. A group of farmers were very angry and sat on the ground complaining that they would never do it again next year.

　　Chen Sheng, who stood on the side at that time, was inspired by this sentence. According to the principle of economics, the price will rise when the supply is less than the demand. So, he used a little savings earned by reselling clothes to contract 100 acres of vegetable fields and took some vegetable farmers to cultivate them himself. During this period, he found that besides the supply and demand, the price of vegetables was most affected by the weather. Especially when the Siberian cold current approached the day before Guangzhou, the weather was sultry that day, and the price of vegetables was very cheap. Chen Sheng took the opportunity to buy all the vegetables that could be bought in the market. On the day of cooling, it happened to be a holiday, and most farmers didn’t come out to sell vegetables. "The purchase price is 1 cent a catty, and I sell it for 6 cents a catty." Chen Sheng said that this reselling made him earn the first bucket of gold in his life and earned more than 100,000 yuan at once. Since then, he began to specialize in selling vegetables. As for the understanding that the weather affects the price, Chen Sheng said with a smile that he kept his mouth shut until he went back to chat with the vegetable farmers in that year after eight years.

　　Two phone calls "gave birth" to vinegar drinks

　　With the first bucket of gold earned, Chen Sheng began to devote himself to the real estate industry in Zhanjiang in 1993. It only took him three years to become the top three in Zhanjiang real estate market. Considering some unsafe factors outside the law involved in the real estate industry, Chen Sheng began to switch to making drinks. "At that time, I wanted to make a pure carbonated drink." Chen Sheng said that just as his research and development of pure carbonated drinks entered the last moment, the phone calls from two friends changed his fate.

　　Chen Sheng said that at that time, two friends called him and said, "Don’t develop your carbonated drinks any more. Everyone is popular to drink vinegar drinks these days." It turned out that when a country leader visited Zhanjiang, he chose Sprite to blend vinegar, a novel drinking method, and vinegar drinks became popular for a time. Chen Sheng ran to the market and made an investigation. He found that everyone blended vinegar and Sprite directly, but there was no ready-made vinegar drink. Immediately, he made a bold decision to produce vinegar drinks immediately. Thus, in 1997, the first vinegar beverage in China was born in the hands of Chen Sheng.

　　Go to the market to buy meat and join the pork stall.

　　"I like this kind of doing something in an unknown field or in a complicated environment to satisfy some of my desires, including selling pork," said Chen Sheng, who decided to "kill pigs" when he went to the market to buy meat. He found that this industry was misunderstood by others, this profession was misunderstood by others, and many things were misunderstood by others. Guangzhou’s pork market is several billion yuan a year. Why doesn’t anyone expand it? With such doubts and the temptation of a huge market, Chen Sheng began to invest. He believes that the more neglected the industry, the greater the opportunities, the first is the market, and the second is competitors.

　　He explained that if he was selling computers, he would have to face competition from tens of billions of enterprises like Lenovo, but he still had an advantage over his competitors by choosing to sell pork. He is going to do something great in this profession, for example, people sell one pig and half a pig, but he can sell more than a dozen pigs. Isn’t this the level of Peking University?

　　Selling pork is more technical than selling computers? Chen Sheng has an explanation for this. "Selling a computer is to assemble all kinds of hardware and then sell it to consumers. Assembly is a technology, which only needs a little study. However, for selling pork, how to divide and match fat meat, lean meat and ribs determines the profit or loss of selling pork, and its variability is great. "

　　For example, he told reporters that lean meat, for example, is all thin and not delicious, too fat and not good. From the taste point of view, it may be best to add 3% fat, but it is impossible to teach the operation, and it may depend on the touch. Therefore, cultivating a good pork knife seller is the embodiment of technical content.

　　So, in 2006, Chen Sheng built his local pig breeding factory near the junction of Zhanjiang and Guangxi, and in 2007, he began to open a pork stall in Guangzhou to sell pork. In just one year, it has developed into the largest pork chain store in Guangzhou and even Guangdong, "No.1 local pig". (Author: Zhang Danyang correspondent Jiang Feixue)

Editor: Fan Jing

For rice noodles, the progress of Xiaomi Automobile is the most concerned thing for everyone. In recent days, Xiaomi Automobile has indeed ushered in new news. On August 23rd, it was reported in Reuters that an informed source revealed that Xiaomi Automobile had been approved by the National Development and Reform Commission to produce electric vehicles, which marked a step closer to the production and off-line of Xiaomi Automobile. However, this news has not been officially confirmed by Xiaomi.

According to Tianyancha, Xiaomi Automobile Technology Co., Ltd. has registered the website domain name of "xiaomiev". At the same time, there are media reports that Xiaomi Automobile Factory has recently started the recruitment of workers, opened a number of positions such as painting operators and battery workshop operators, and is preparing to increase production in December.

Enterprises with new forces have solved the qualification problem of building cars, and they have succeeded in building cars. Many new forces have died early because they have not solved the problem of "birth certificate". Self-tourists are a living example.

It is not an easy task for an enterprise to build an electric vehicle. First, it needs to comply with the National Development and Reform Commission’s Management Regulations for Newly Built Pure Electric Passenger Cars, and at the same time, it needs to meet the Ministry of Industry and Information Technology’s Access Regulations for New Energy Vehicles. Because the "double qualifications" of new energy vehicles are extremely difficult to obtain, many new car-making forces choose OEM to solve the problem of car-making qualifications.

Once the qualification of building a car is finalized, Xiaomi Automobile will surely usher in rapid development. Earlier, Lei Jun also said that Xiaomi Automobile will be officially listed in the first half of 2024, and plans to produce about 100,000 electric vehicles in 2024.

Judging from the news of previous exposure, the first product of Xiaomi Automobile is expected to be equipped with 800V high-voltage fast charging. At the design level, Xiaomi’s first product will adopt the shape of a four-door coupe, and it will also be equipped with intelligent driving assistance hardware such as laser radar, which will make the car more competitive in the market. In terms of price, we predict that the price of Xiaomi’s first product will not be low. After all, there are configurations such as laser radar, so its price will be around 300,000.

Write it at the end

At the end of March, 2021, Lei Jun said that he was ready to build a car. Up to now, the Xiaomi automobile project has passed more than two years. Although the progress is not fast, once the production qualification problem is solved, I believe that the process of Xiaomi automobile will be faster. We also hope that the first product of Xiaomi Automobile can land as soon as possible, and expect Xiaomi Automobile to bring us more surprises.

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. "

Original title: TOP10 list of the most popular stars in Weibo in 2023! Zhao Lusi ranked 10th, Sean Xiao lost to Bailu 4th, and the champion was Hot Search King.

The 2023 TV series is no longer just the top-notch world of Yang Mi, Dilraba, Sean Xiao and YiBo. On the contrary, there are many post-95 generation conflicts. For example, Zhao Lusi in Hiding Secretly, White Deer in Long Moon Blooming, Dylan, Leo, soso, Esther Yu, Zhou Ye and others are the hottest stars nowadays. near futureWeibo released TOP10, the star with the most hot searches in the first half of 2023! Zhao Lusi was tenth, Xiao Zhan was fourth, Bai Lu was third, and the champion was really a hot search king!

In the first half of 2023, the star with the most hot searches TOP10: Zhao Lusi made 300 hot searches on the list.

Zhao Lusi ranked tenth with 300 hot searches. Zhao Lusi has been dominating the screen in recent years. First, Chen Qianqian, a rumored movie, was on fire. Later, Try the World and Brilliant Stars starring Zhao Lusi all had high popularity. In 2023, Zhao Lusi was still very popular. First, she appeared in the inspirational drama "Houlang" with the theme of traditional Chinese medicine, and then her partner Chen Zheyuan’s "Can’t Hide Secretly" was broadcast.

The hot topics of "After the Waves" and "Can’t Hide Secretly" are both amazing. Although the reviews of both dramas are bipolar, there is a high topic if there is Zhao Lusi. Especially, "Can’t Hide Secretly" was broadcast in the summer prime time. Even though there was "Long Wind Crossing" in the same period, Sean Xiao’s "jade bone Yao" and Yang Yang’s "My Human Fireworks" were all broadcast, but the popularity of "Can’t Hide Secretly" has not been compared, and the play has a high popularity overseas. Zhao Ruth’s momentum in 95 flowers is really unstoppable!

In the first half of 2023, TOP10, the "most frequently searched" star: Andy made 300 hot searches on the list.

Although Andy, the queen of traffic, didn’t broadcast a new drama in the first half of the year, her popularity was still amazing. In the past, Andy’s films "Sweet honey is as heavy as frost", "Dear, beloved", "Please give me more advice for the rest of my life" and "Aquilaria sinensis is like crumbs" all got good results, which made Andy secure her position as the queen, and her every move would become a topic. This summer, Andy is coming back with a new drama "Sauvignon Blanc"!

"Sauvignon Blanc" is an S+ heavy costume drama produced and broadcast by Tencent, which is adapted from Tonghua’s novel. The three men advocate late Italy, JC-T and Deng Weiyan are all highly valued, and their people are also very attractive. "Sauvignon Blanc" is expected to be broadcast in late July. Everyone expects this drama to make a splash for this year’s unpopular summer file. I believe Andy’s drama will not let everyone down.

In the first half of 2023, the star with the most hot searches TOP9: Esther Yu’s hot search list was 315 times.

Esther Yu 2022′ s two plays, Freesia Tactics and A Little Forest for Two, have greatly benefited her, especially Freesia Tactics, which made Esther Yu become a popular flower after 1995. Previously, Yang Mi and Zhao Liying dominated the world with 85 flowers, followed by Dilraba and Andy with 90 flowers. However, since last year, the post-1995 actors have taken turns to dominate the screen, and Esther Yu is now as hot as Zhao Lusi because of the success of Freesia.

After these two dramas, Esther Yu has not aired any new works, but her costume dramas "Six Prayers for the Present" and "Feather of the Cloud" are highly topical. In particular, Zhang Linghe’s "Feather of the Clouds" is the second one. Reuters often makes hot searches for all kinds of shooting of this drama. Esther Yu even made hot searches for more than 300 times in the first half of the year without any new drama broadcast. She really brings her own topic.

In the first half of 2023, TOP8, the star with the most hot searches: KUN made 317 hot searches.

Zhao Lusi, Andy, Esther Yu and others went on the hot search list mostly because of their star charm, but KUN didn’t go on the hot search because of a good thing. A while ago, KUN was told by paparazzi that she had a one-night stand with an amateur and asked her to have an abortion. Her mother illegally installed a pinhole camera and asked someone to follow her, and then she made a false report. When the incident first came to light, Weibo Hot Search was almost occupied by KUN.

Although KUN issued a statement apologizing afterwards, it still damaged the image. Many programs that KUN participated in before the accident were also taken off the shelves overnight, and the shots on the variety show were cut out.

In the first half of 2023, the star with the most hot searches TOP7: Jackson Yee hot search list 331 times.

Jackson Yee is definitely the most successful idol singer turned actor. He showed his mature acting skills in The Longest Day In Chang’an, which were not inferior to those of the old opera bones. After that, Better Days, the film starring Zhou Dongyu, also created a high reputation and a high box office, and now it has a place in the film circle.

In the first half of 2023, Jackson Yee participated in the movie "Man Jiang Hong" directed by Zhang Yimou, which is one of the most popular movies in China this year, and it broke out at the super-high box office of 4.5 billion yuan. Jackson Yee also won the seventh place on the list with 331 hot searches.

In the first half of 2023, TOP6, the star with the most hot searches: Jason made 341 hot searches.

Jason is a famous singer in China, and many people should have heard of his voice. He has sung the theme songs of many popular dramas, such as to the sky kingdom, swords of legends, Why Shengxiao Mo, and Aquilaria Resina. This year, Jason’s latest concert tour started, which also made him get on the hot search constantly, and the topic kept on.

TOP5: Song Yaxuan, the star with the most hot searches in the first half of 2023, made 346 hot searches on the list.

Song Yaxuan is one of the members of the Youth League in the era of the popular Men’s League. He is the lead singer and facade of the group and has a high popularity. He is also the darling of variety shows. This year alone, he joined two popular variety shows, Ace to Ace and All Staff Acceleration. Song Yaxuan won the fifth place with 346 hot searches.

TOP4, the star with the most hot searches in the first half of 2023: 484 hot searches in Sean Xiao.

I didn’t expect Top Stream Sean Xiao to rank fourth! Xiao Zhan broadcast two dramas in 2023, one was the drama Na Pianhai in My Dream, which started in June, and the other was jade bone Yao, which was ranked in the summer file. In contrast, "Na Pianhai in My Dream" has a better reputation. It not only made it into the top ten in terms of ratings and webcasts in the first half of 2023, but also scored 7.5 in Douban.

Recently, "jade bone Yao" is relatively silent. Compared with the goddess Sean Xiao, everyone in "jade bone Yao" is talking about the face value of the female director Min. In recent years, Sean Xiao began to try to broaden the theater, and at the same time, it can maintain the heat of the top stream, which is really amazing. Although the number of hot searches is not the most, Sean Xiao’s every move is still attracting attention.

In the first half of 2023, the star with the most hot searches TOP3: White Deer Hot Search was listed 489 times.

This year, Bailu topped the list of hot searches in Weibo with "Long Moon Blooming", and it was fully searched for 500 times! From the beginning to the end of "Long Moon Blooming", the degree of discussion has never been lower. During the hot broadcast, Bailu, Leo and Chen Douling almost lived on the hot search in Weibo, and the fiery red of the play also caused the traffic of Bailu to rise.

After "Long Moon Blooms", White Deer’s every move has become a topic, from her new drama "Going North" to her participation in the variety show "Run", which has caused heated discussion. Many people are optimistic that White Deer is expected to become a new traffic goddess after Andy and Dilraba.

TOP2, the star with the most hot searches in the first half of 2023: YiBo made 606 hot searches.

YiBo beat Sean Xiao and Bailu to win the second place! In recent years, YiBo began to move to the big screen. In the first half of 2023 alone, YiBo was connected to three films. First, co-star Tony Leung Chiu Wai’s The Unknown, and then April’s King of the Sky and May’s China Youth: Me and My Youth were also released, all of which were big productions with high topics.

Throughout the first half of the year, YiBo made a hot search on the list for 606 times, and the charm of Top Stream remained undiminished. And then there are two movies in YiBo, Enthusiasm and Peacekeeping Riot Squad, which are also expected to be scheduled for 2023. YiBo is going to dominate the cinema schedule this year!

TOP1, the star with the most hot searches in the first half of 2023: Dylan’s hot search list was 607 times.

The champion is Dylan! Since last year’s "Freesia", Dylan has become a popular actor in one fell swoop. In 2023, there was not only a hit of "Floating Map" in Dylan, but also his workplace drama "Come on today" and his partner Zhou Ye’s Republic of China drama "Youth in War" were broadcast. These plays were all performed by Dylan before he became popular, and some of them were not even the protagonists, but they still had a hot topic because of Dylan.

In the first half of the year, Dylan made 607 hot searches, which were not only broadcast by many dramas, but also talked about constantly because of her participation in the variety show Fifty Kilometers of Peach Blossom House and her new dramas "Taking Love as a Camp" and "Da Feng Da Geng Ren". Taking Love as a Camp, Dylan is the partner of the new generation of Xiaohua White Deer, and the costume drama Da Feng Da Geng Ren is the partner of 95 Hua Tian Xi Wei, both of which are popular and topical.

Editor in charge:

The 24th Chengdu Auto Show ended on September 7th. In 2021, when the development and recovery of the global automobile industry is still affected by the COVID-19 epidemic, China, as one of the most important automobile production and sales countries in the world, cannot be immune to it.

Nowadays, the normalization of epidemic prevention and control has become the most basic policy. The audience wears masks, the car dealers wear masks, and even the car models on the platform wear masks. The A-class auto show held under such conditions, Chengdu International Auto Show has become one of the most important voice platforms in the automobile industry in China and even in the world, and it is truly a battleground for world-renowned auto companies to release their "star models".

All kinds of luxury and mid-to-high-end car brands have brought their own brand-new products at Chengdu Auto Show. As a brand-new luxury brand born only this year, SAIC Audi has set up its own booth for the first time since its establishment. This time, SAIC Audi brought its two innovative models to the 2021 Chengdu International Auto Show. As a high-profile flagship model of SAIC Audi luxury, the new Audi A7L advanced version completed its first official appearance in Southwest China.

During the auto show, the popularity of SAIC Audi booth in Hall 3 has been very high, and consumers coming and going to see the car are in an endless stream. On the booth, two car color versions of the new Audi A7L are displayed, namely limited color Qingshan Dai and Xinghe Blue. The new A7L inherits the design essence of the Audi Prologue concept car in appearance. The coupe-style body lines, obsidian black sports kit and 21-inch RS racing wheels show the sporty feeling of this car. The A7L’s power combination is also verifying this point. The A7L’s first version is equipped with a 3.0TFSI V6 engine, which matches the 48V light mixing system and accelerates for 5.6 seconds per 100 kilometers. Intelligent quattro four-wheel drive technology, the only active air suspension in its class and DAWS dynamic all-wheel steering system combination. It is no exaggeration to call A7L the benchmark of the same level in this series of power operation configurations.

While A7L shows its athletic talent, it also shows the elegance of an administrative model everywhere. The frameless electric suction door with A8 grade and the configuration of multi-layer aviation glass minimize the noise interference in the car. As an extended model, A7L has a body length of more than 5 meters, a wheelbase of more than 3 meters and the widest body in its class. All these hard indicators have built a leapfrog administrative space experience for A7L. The seats in the car are tailor-made seats for China consumers, with thickened advanced foam materials, lengthened cushions and widened back. All this is for A7L to create an administrative experience far beyond its peers.

In addition to the car as the protagonist, this exhibition is the first independent exhibition of SAIC Audi. For example, there is a fan interaction space on the second floor, which will display many Audi products, including the clothes used by men, the bags that women like, and the car models and pens that children like. This area has also become the favorite of children during the auto show.

Audi Box[ Enterprising Red Man Station] is the punching place for online celebrity and fashionable men and women. The whole Audi Box presents a cool cube, which combines cool tuners and retro microphones with the trend of the times to integrate retro elements with the trend icon, conveying Audi’s extraordinary design concept and enterprising attitude towards life.

Such a diversified booth suitable for men, women and children is the answer sheet handed over by SAIC Audi at Chengdu Auto Show. The high popularity at the scene proves the success of this auto show and consumers’ expectations for the brand SAIC Audi.

　　The movie "Nezha", which has made great strides at the box office, has been released in North America and Australia recently, which has triggered new topics. Netizens are quite worried about how to translate these funny traditional cultural stalks, such as "hurry as a law" and "my life is up to me", in order to convey the original flavor of traditional culture and let foreigners understand it. And launched the "Nezha Speeches Translation Contest" on the Internet. When interviewed by Yangzi Evening News, many translation experts affirmed the talents of netizens. However, the translation of "as urgent as a law" into "fast fast biu biu" is accused of being unreliable — — "It’s interesting to do this, but foreign audiences can’t understand it.

　　"Urgent as a law"?

　　This question has been searched in Weibo.

　　Netizens set off the "Nezha Speaks Translation Contest", which became a hot topic on the Internet. The most discussed is the phrase "as urgent as a law" by the greasy uncle Taiyi in the film. It is said that "the sun and the moon are born together, a thousand spirits are heavy, and the heavens and the earth are boundless, and it is as urgent as a law." This is a spell in Taoist culture in China. How to translate it so that foreigners can understand the meaning? Netizens lamented that there is no hot search in this world. The problem that one person couldn’t figure out originally became a hot search when there were more people who couldn’t think of it.

　　Among them, "fast fast biu biu" is regarded as a serious nonsense: "fast fast" follows the word "hurry" in the original text and translates the "letter" in the three principles of "faithfulness, expressiveness and elegance"; The "biu biu" in the back is even more brilliant, which is the powerful point of using onomatopoeia to express spells and achieve the "da" in "faithfulness, expressiveness and elegance".

　　The answer given by netizens with wide brains is chicken chicken like green zero, which literally translates as "chicken is like green zero". Some people also popularize science, which means that the speed of transmitting orders is as fast as that of laws, and it is best translated as speed is like lvling. Although the meaning of "fast" has been conveyed, it seems that there is a little lack of spell feeling.

　　Stunned by Nezha’s classic lines

　　Netizens laugh at themselves for "exhausting their English skills all their lives"

　　Another example is "My life depends on me", which is translated by some netizens as I am the master of my fate. Some people think that it is not domineering enough. Such a bloody scene, we must stress the sentence and walk! That is me to be the master of me！ Again, such as "although a little baby fat, but also can not hide my compelling handsome", "dragon survival, just between your thoughts" have also triggered discussions.

　　The funny thing is, "Then you go to … … Don’t come back when you go. "How do you translate Shen Gongbao’s tongue-tied lines that cause all kinds of misunderstandings? “If you go… … Gone, never come back "is well received because it also distinguishes the verb tense before and after stuttering."

　　As for Nezha, the first little poet in Chentangguan, doggerel comes with his mouth open, and his sad and lazy voice and expression are too powder-sucking. "I am a little monster, free and easy, killing people without blinking, eating people without salt." "Life is full of tears, and the more you struggle, the more unlucky you are. If you are tired of dying, it is better to sleep in bed. " This rhyming and humorous limerick in Chinese is translated into English, which also inspires netizens to use their life-long English skills.

　　The translation teacher suggested

　　JI-ji-ru-lv-ling can be transliterated directly.

　　In this regard, the translation teacher Zhang Wenqin told the Yangzi Evening News reporter that "fast fast biu biu" is a bit like Chinglish, showing the sense of humor of domestic netizens, but foreigners certainly can’t understand it. In fact, you can also directly use Pinyin to translate spells and promote China culture. Even if foreign audiences can’t understand it so quickly when watching movies, they can understand it by consulting materials.

　　In addition, the method that people in the industry agree with is "transliteration without translation, and foreigners will recite spells in the future." Like Pumbaa and Timon in the movie "The Lion King", the phrase "Hakula matata" that they often say is quite pleasing to the ears of China audiences, isn’t it? Such transliteration is acceptable to young people.

　　David from Russia is a graduate student of Tsinghua University Institute of Humanities, and the champion of the "Chinese Bridge" global Chinese conference for foreigners. He came up with a variety of translation methods, such as literal translation: let my order be carried out immediately. Or directly translated into JI-ji-ru-lv-ling in Pinyin. You can also find similar words in English allusions, such as abrakadabra, which was originally an Arabic spell from Arabian Nights. Later, many languages transliterated the word directly. All spells are rhythmic, rhythmic and often written. For example, the word "Nezha" can also be translated in Pinyin or into Latin.

　　Translation should also stick to the style of cooperation.

　　The movie lines "faithfulness" and "expressiveness" are the most important.

　　Fu Yu, who graduated from the English Department of NTU with a master’s degree and is currently engaged in editing work in a publishing house, thinks that netizens are very talented, which is really a variety of whimsy. "The movie lines are mainly to express clear meaning, mainly to be faithful and expressive, like ‘ Urgent as a law ’ In this way, I think translation is still needed to convey ‘ Quick ’ I think it’s quite good. "

　　Fu Yu said that biu biu can also be used in movie subtitles. It is cute and funny, and the memory is deep, which is also in line with this movie. In fact, translation should also stick to the cooperative style. Generally, if the translation in the book is more elegant, rhymes and literary allusions can be used, and it is good to explain it in the form of notes. Of course, biu biu is quite out of the context of foreigners, and it must be confusing to look at it alone, but it should be understandable if it is combined with movies and sounds.

　　Fu Yu said that Ang Lee’s translation of the title of eat drink man woman and the English name crouching tiger and hidden dragon are relatively direct. At first glance, they don’t seem to convey the meaning of Chinese, but with the rich content of the film, this unfamiliar phrase in the English context is endowed with a unique color of China culture.

　　According to various translation theories in his study, David gave advice, "whether it’s literary works or film and television works, the overall translation style should be taken into account when translating specific words, so there is no 100% answer, so how to translate that sentence?" In his view, engaging in the translation of literary and artistic works is different from doing ordinary translation. Besides understanding the national conditions and languages of other countries, we also need to learn the theory of literary translation. (Yangzi Evening News/Yangyan reporter Zhang Nan)

　　　　　　 CCTV News:Baoji-chengdu railway is the main artery connecting northwest and southwest. Because of the early completion of the line and low grade, how to deal with the extraordinary flood peak has become the number one problem for the railway department. On the morning of July 11th, due to the heavy rainfall in Sichuan, the water level of the Fujiang River in Mianyang City rose sharply, and the Fujiang Bridge on the baoji-chengdu railway was in danger of being washed away by the flood.

　　　　　　 On July 11th, the K283 train was delayed by 7 hours due to heavy rain.

　　　　　　 On July 11th, a large number of passengers in Chengdu Railway Station refunded their tickets and changed their visas.

　　　　　　 On July 11th, Mianyang Works Section was blocked.

　　　　　　 It turned out that Mianyang section of baoji-chengdu railway was blocked by heavy rain, and the water level of Fujiang River rose sharply. No one thought that this would be a catastrophic flood once in 50 years.

　　　　　　 Xu Xingwu, section chief of Mianyang Works Section of China Railway Chengdu Bureau Group Co., Ltd.: "I have worked for so many years, and I know that the maximum flood discharge of this bridge was 8000 cubic meters per second, so it exceeded 50% yesterday (11th)."

　　　　　　 Railway bridges generally have two water levels, the lower of which is the speed limit water level. Once the blocked water level is reached, you can’t drive. How to deal with dangerous situations is a test for railway public works workers. They know very well that the Fujiang Bridge on the upstream line has been built for more than 60 years, and the lightness of steel beams will become a fatal shortcoming in the face of floods.

　　　　　　 Xu Xingwu: "The main span is a steel beam bridge, because it is light in weight, and its resistance to lateral force is poor, just like building blocks. If you put a force on the building blocks to hold them down, it will not be easy to push them down."

　　　　　　 Who will press and how? Everyone has the same idea. Lu Minghui, deputy section chief of Mianyang Works Section of Chengdu Bureau Group Co., Ltd. of China Railway, said: "For the special flood, our flood control office has formulated a plan to deal with the catastrophic flood."

　　　　　　 Xu Xingwu: "We have to take unconventional measures and adopt ‘ according to our own experience and basic principles. Heavy trucks press the bridge ’ The way to stabilize this bridge. "

　　　　　　 Seeing the rising water level, it is urgent to make decisions as soon as possible. However, it is not easy to make a decision to "weigh the car against the beam".

　　　　　　 Shi Guangde, director of the dispatching office of Chengdu Railway Bureau Group Co., Ltd., said: "The first thing we consider is the personal safety of locomotive crew and engineering technicians, and the second thing we consider is whether the weight of the loaded freight train can meet the carrying capacity of this line bridge."

　　　　　　 After more than ten minutes of difficult and careful research, the dispatching office officially ordered. The train is over 45 knots, loaded with ballast, weighing 4,000 tons, and the bridge is crushed by heavy vehicles!

　　　　　　 Lu Minghui: "The water level is about one meter away from the bottom of the beam, and there are basically no large floating objects in the upper reaches, so we decided to put the car in the past."

　　　　　　 There are four drivers driving these two trains, both born in 1990s. It is the first time for them to cross the Fujiang Bridge at a constant speed of less than 10km/h..

　　　　　　 Zhang Qiang, driver of Chengdu Locomotive Depot of China Railway Chengdu Bureau Group Co., Ltd.: "This task has never been encountered before, and it must be tense. It was a heavy-duty train pulled at that time. If the operation is not stable, it will have a great impact on the bridge deck, and the flood impact may make the bridge collapse."

　　　　　　 Usually, the speed limit of freight trains passing through Fujiang Bridge is 80km/h, but the speed should not exceed 10km/h, and in case of heavy load, the starting and braking must be stable to reduce the impact on the bridge. It’s a bit like threading a needle. It has to be accurate. In addition, the freight train used this time is also called "railway special ballast unloading vehicle" in the industry. Recently, Mianyang Works Section is undergoing line overhaul, and the ballast unloading vehicle is parked near Mianyang, so it was put in use at the first time. However, when the car crossed the bridge, thorny problems followed.

　　　　　　 When the car got off the bridge, everyone didn’t relax, and everything was just beginning. At 12 noon, the water level reached its peak.

　　　　　　 Xu Xingwu: "We are most worried and scared when we have started to scour the bearing. Of course, there is a heavy-duty train and a heavy-duty train of more than 4,000 tons on the bridge at this time. We feel that the problem should not be too big."

　　　　　　 However, news came from the upstream that a large number of floating objects were washed into the river. When did they arrive here and how to deal with them? Everyone’s heart was in their throats.

　　　　　　 It is not only the public workers who are highly nervous, but also the four drivers in the locomotive have been on standby during the six hours of bridge pressing.

　　　　　　 Chen Long, driver of Chengdu Locomotive Depot of China Railway Chengdu Bureau Group Co., Ltd.: "Our locomotive stayed in a safe zone after crossing the bridge. The locomotive is equivalent to being in operation all the time, which means that the car has not turned off." Zhang Qiang, driver of Chengdu Locomotive Depot of China Railway Chengdu Bureau Group Co., Ltd.: "If the flood continues to rise, it will cause certain danger to the bridge deck, and we will also drive the car out immediately."

　　　　　　 At 4: 30 in the afternoon, the flood peak receded, and the train left the scene. The driver’s work came to an end temporarily, but in the hands of the public works workers, the last security line before opening to traffic was still being held.

　　　　　　 Xu Xingwu: "There is still a lot of follow-up work, mainly inspection and monitoring, especially whether there is any damage to the internal structure of the pier and whether its foundation is washed."

　　　　　　 After inspection, it was confirmed that baoji-chengdu railway began to return to normal traffic 8 hours after the heavy car pressed the beam.

　　　　　　 Shi Guangde: "The decision to use freight trains to press beams also provides a scientific basis for later decision-making."

　　　　　　 Xu Xingwu: "A soldier’s greatest contribution to the country is not sacrifice but victory. I think we can win if we can keep this bridge!" "