Notice of the Ministry of Finance and the State Administration of Taxation on Forwarding the Pilot Project of Changing Business Tax to VAT in an All-round Way

project

serial number

Preferential items

Application materials

I. Items exempted from VAT

one

Care and education services provided by nurseries and kindergartens

1 "taxpayer tax relief registration form" 2 copies.
2. Certification materials such as the permit for running the park issued by the education department at or above the county level.
3. The original and photocopy of the approval or filing materials for the approval of fees by the competent price department.
4. Relevant certification materials of income.

2

Pension services provided by pension institutions

1 "taxpayer tax relief registration form" 2 copies.
2. Nursing homes provide the original and photocopy of the approval certificate for the establishment of social welfare institutions issued by the civil affairs department, and other nursing homes provide the original and photocopy of the documents approved by the relevant departments or the certification issued by the relevant departments.
3. Relevant certification materials of income.

three

Parenting services provided by welfare institutions for the disabled

1 "Taxpayer’s Tax Reduction and Exemption Registration Form".

2. The original and photocopy of the approval certificate for the establishment of social welfare institutions.

3. Relevant certification materials of income.

four

Marriage introduction service

1 "taxpayer tax relief registration form" 2 copies.

2. Proof materials of marriage introduction service.

3. Relevant certification materials of income.

five

Funeral service

1 "taxpayer tax relief registration form" 2 copies.

2. Relevant certification materials of income.

six

Services provided by the disabled themselves to the society

1 "taxpayer tax relief registration form" 2 copies.

2. The original and photocopy of "People’s Republic of China (PRC) Disabled Persons’ Card" or "People’s Republic of China (PRC) disabled soldiers Card (Grade 1 to 8)".

3. Original and photocopy of personal identification.

seven

Medical services provided by medical institutions

1 "taxpayer tax relief registration form" 2 copies.

2. The original and photocopy of the Practice License of Medical Institution.

3. Relevant certification materials of income.

eight

Educational services provided by schools engaged in academic education

1 "taxpayer tax relief registration form" 2 copies.

2. The original and photocopy of the approval or filing materials for the approval of fees by the competent price department.

3. The license for running an ordinary school, or the original and photocopy of the document that all kinds of schools whose students are recognized by the state are approved by the people’s government at or above the prefecture (city) level or the education administrative department of the government at the same level, or the document that a technical school or a senior technical school is approved by the administrative department of human resources and social security at or above the provincial level, or the document that a technician college is approved by the provincial people’s government.

4. Relevant certification materials of income. 

nine

Services provided by students through work-study programs.

1 "taxpayer tax relief registration form" 2 copies.

2 proof materials issued by the school work-study management service organization.

3. Relevant certification materials of income.

10

Agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training services, breeding and disease prevention of poultry, livestock and aquatic animals.

1 "taxpayer tax relief registration form" 2 copies.

2. The original and photocopy of the relevant business contract and agreement or relevant business certification materials.

3. Relevant certification materials of income.

11

The first ticket income obtained by memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries providing cultural and sports services in their own places.

1 "taxpayer tax relief registration form" 2 copies.

2. Relevant certification materials of income.

twelve

Tickets for cultural and religious activities in monasteries, temples, mosques and churches.

1 "taxpayer tax relief registration form" 2 copies.

2. Relevant certification materials of income.

13

Government funds and administrative fees charged by other units other than administrative units that meet the conditions stipulated in Article 10 of the Pilot Implementation Measures.

1 "taxpayer tax relief registration form" 2 copies.
2 the State Council, the Ministry of Finance, the provincial people’s government and its financial and price departments approved the establishment of funds or fees and a copy of the original document.
3. The original and photocopy of the payment book that all the money received has been turned over to the finance.

4. A bill stub has been issued.

14

Individual transfer of copyright

1 "taxpayer tax relief registration form" 2 copies.

2. Copyright registration certificate, original and photocopy of individual copyright transfer contract.

15

Personal sales of self-built and self-occupied housing

1 "taxpayer tax relief registration form" 2 copies.

2. Self-built certification materials issued by the housing management department or the land department.

3. Original and photocopy of property ownership certificate.

4. Original and photocopy of personal identification.

5 sale of housing contracts and income proof materials.

16

Before December 31, 2018, the public rental housing management unit rented public rental housing.

1 "taxpayer tax relief registration form" 2 copies.

2 people’s governments at or above the county level sponsored or identified as low-cost housing management unit related certification materials.

3. The original and photocopy of the lease contract signed with the housing security object.

4. Proof materials of price norms issued by the people’s governments at or above the county level.

17

Taiwan Province shipping companies and airlines engaged in cross-strait direct sea and air services in the mainland.

1 "taxpayer tax relief registration form" 2 copies.

2. The original and photocopy of the contract signed between the enterprise and Taiwan Province shipping companies and airlines to engage in cross-strait direct sea and air services.

3. The original and photocopy of the "Permit for Cross-Strait Waterway Transportation in Taiwan Province" issued by the Ministry of Transport, and the registered address of the company indicated in the permit is in Taiwan Province.

4. The "Business License" issued by the Civil Aviation Administration of China or the original and photocopy of the certification materials of the airlines whose registered address is in Taiwan Province, which are approved to operate the cross-strait irregular (charter) transport of passengers, goods and mail according to the provisions of the Cross-Strait Air Transport Agreement and the Supplementary Agreement on Cross-Strait Air Transport.

18

Direct or indirect international freight forwarding services provided by taxpayers

1 "taxpayer tax relief registration form" 2 copies.

2. Proof that all the income from international freight forwarding services collected from the entrusting party and the international transportation fees paid to international transportation carriers have been settled through financial institutions.

3. The original and photocopy of the international freight forwarding service contract signed by the enterprise.

19

Before December 31, 2016, the interest income of small loans of farmers in financial institutions

1 "taxpayer tax reduction and exemption registration form" 2 copies.

2 farmers’ residence certificate issued by the township.

3. Small loan contracts signed by financial institutions and farmers.

Interest income of national student loan

1 "taxpayer tax relief registration form" 2 copies.
2 student loan ledger, student loan contract and a copy of the original.
3. List of National Student Loan Interest.

4. The original and photocopy of the student’s identity certificate.

Interest income from national debt and local government debt

Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.

Interest income from loans of the People’s Bank of China to financial institutions

1 "taxpayer tax relief registration form" 2 copies.

2. The original and photocopy of the loan contract signed by the People’s Bank of China and the financial institution.

Interest income of individual housing loans issued by the housing provident fund management center with the housing provident fund in the designated entrusted bank.

1 "taxpayer tax relief registration form" 2 copies.

2. The original and photocopy of the entrusted loan agreement signed with the designated entrusted bank.

3. The bank signed a list of housing loan amount and interest income with individuals.

Interest income of foreign exchange loans entrusted by foreign exchange management departments to financial institutions in the process of engaging in the operation of national foreign exchange reserves.

1 "taxpayer tax relief registration form" 2 copies.

2. The original and photocopy of the foreign exchange loan contract agreement issued by the entrusted financial institution.

In the unified borrowing and repayment business, the interest charged by the enterprise group or the core enterprises in the enterprise group and the financial companies affiliated to the group to the enterprise group or the subordinate units within the group is not higher than the loan interest rate paid to financial institutions or the coupon rate level of bonds paid.

1 "taxpayer tax relief registration form" 2 copies.

2. The original and photocopy of the loan or loan contract signed by the core enterprise, finance company and the group or its subsidiaries.

3 enterprise groups or core enterprises in enterprise groups to borrow money from financial institutions or issue bonds to obtain funds.

twenty

The cancelled financial institution pays off debts with goods, real estate, intangible assets, securities, bills and other property.

1 "taxpayer tax relief registration form" 2 copies.

2. The original and photocopy of the certificate that the People’s Bank of China decided to cancel according to law.

3. Original and photocopy of the property disposal contract (agreement).

4. Proof of income from the liquidation and disposal of property by the revoked financial institution.

21

Premium income from life insurance products offered by insurance companies for more than one year.

1 "taxpayer tax relief registration form" 2 copies.
2. Receipt or approval document (copy) of the CIRC for the record of insurance products.
3. Insurance clauses of insurance products.

4. Insurance product rate table.

22

Income from the transfer of financial commodities entrusted by qualified foreign investors (QFII) to domestic companies to engage in securities trading in China.

1 "taxpayer tax relief registration form" 2 copies.

2. The original and photocopy of the securities investment business license issued by the CSRC.

3. Original and photocopy of the entrustment contract.

Investors in Hong Kong market (including units and individuals) buy and sell A shares listed on Shanghai Stock Exchange through Shanghai-Hong Kong Stock Connect, and the income from financial commodity transfer.

Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.

Income from the transfer of financial commodities to investors in Hong Kong market (including units and individuals) who buy and sell mainland fund shares through mutual recognition of funds.

Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.

Securities investment funds (closed-end securities investment funds, open-end securities investment funds) managers use the funds to buy and sell stocks and bonds.

Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.

Income from financial commodity transfer from individuals engaged in financial commodity transfer business

Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.

23

Interest income from capital transactions between financial institutions and the People’s Bank of China

1 "taxpayer tax relief registration form" 2 copies.

2. The original and photocopy of the business license of the enterprise or the certification materials that the institution was established with the approval of the People’s Bank of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission and the China Insurance Regulatory Commission and operated the financial and insurance business.

Inter-bank interest income

1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the business license of the enterprise.

Interest income from capital transactions between financial institutions

1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the business license of the enterprise or the certification materials that the institution was established with the approval of the People’s Bank of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission and the China Insurance Regulatory Commission and operated the financial and insurance business.

Discounted interest income between financial institutions

1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the business license of the enterprise or the certification materials that the institution was established with the approval of the People’s Bank of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission and the China Insurance Regulatory Commission and operated the financial and insurance business.

24

The income (excluding credit rating, consulting, training and other income) obtained by guarantee institutions that meet the prescribed conditions from engaging in credit guarantee or re-guarantee business for small and medium-sized enterprises shall be exempted from value-added tax within 3 years.

1. Two copies of the Registration Form of Credit Guarantee Exemption from VAT for Small and Medium-sized Enterprises.
2. Items, basis, scope and duration of tax exemption.
3. Copy of business license and articles of association.

25

The national commodity reserve management unit and its directly affiliated enterprises undertake the task of commodity reserve, and the interest subsidy income and the spread subsidy income obtained from the central or local finance.

1 "taxpayer tax relief registration form" 2 copies.
2. Items, basis and scope of tax exemption.
3. Accept the entrustment of the relevant departments of the central, provincial, municipal and county governments (or the management units designated by the government), undertake the task of storing six kinds of commodities, such as grain (including soybeans), edible oil, cotton, sugar, meat and salt (limited to the central reserve), and purchase, store and sell the above six kinds of reserved commodities according to relevant policies, and obtain relevant certification materials of financial reserve funds or subsidies.

26

Taxpayers provide technology transfer, technology development and related technical consultation and technical services.

1 "taxpayer tax reduction and exemption registration form" 2 copies;
2. The original and photocopy of the contract signed by the enterprise for technology transfer, technology development and related technical consultation and technical service (which has been recognized by the provincial or municipal, county and city-level science and technology authorities where the enterprise is located);

3 provincial or municipal, county and district-level science and technology departments to identify registration documents.

27

Contract energy management service

1 "taxpayer tax relief registration form" 2 copies.

2. The original and photocopy of the energy management project contract signed by the enterprise belongs to the energy-saving benefit sharing contract.

3. Proof that the technologies related to the energy management contract meet the technical requirements stipulated in the General Rules for Energy Management Contract (GB/T24915-2010) issued by the General Administration of Quality Supervision, Inspection and Quarantine and the State Standardization Administration.

28

Before December 31, 2017, the ticket income of popular science units, as well as the ticket income of party and government departments at or above the county level and the Association for Science and Technology to carry out popular science activities.

1 "taxpayer tax relief registration form" 2 copies.

2. The certification materials of the science and technology department for the identification of popular science activities and popular science bases.

29

The government-run institutions of higher learning, secondary schools and primary schools engaged in academic education (excluding subordinate units) all the income obtained from holding advanced courses and training courses belongs to the school.

1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the certificate approved by the relevant department.
3. The original and photocopy of the payment book for the special account of fiscal revenue remittance.
4. unified account certification materials provided by the school.
5. Relevant certification materials on income from holding refresher courses and training courses.

30

Vocational schools established by the government mainly provide internship places for students in school, which are funded by the school and managed by the school, and the operating income belongs to the school. They are engaged in the business activities of "modern services" (excluding financial leasing services, advertising services and other modern services) and "life services" (excluding cultural and sports services, other life services and saunas and oxygen bars) in the Notes on Sales Services, Intangible Assets or Real Estate.

1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the certificate approved by the relevant department.
3. The original and photocopy of the payment book for the special account of fiscal revenue remittance.
4. unified account certification materials provided by the school.
5. Description of the enterprise’s site, funders, operation, etc. and relevant certification materials on the income from sales services.

31

The income of domestic service enterprises from domestic service provided by employee domestic servants.

1 "taxpayer tax relief registration form" 2 copies.
2. The original and photocopy of the business license of the enterprise.
3. The original and photocopy of the labor contract or service agreement signed by the enterprise and the domestic servant for half a year or more.
4. The list of social insurance such as basic old-age insurance, basic medical insurance, work-related injury insurance and unemployment insurance paid in full by the enterprise for the domestic workers on a monthly basis, or the domestic workers put forward in writing that they will no longer pay social insurance, and issue a certificate issued by their township or original unit that they have paid relevant insurance.
5. The enterprise actually pays a list of wages not lower than the minimum wage standard approved by the provincial people’s government to the domestic helpers through financial institutions.

32

Income from the issuance of welfare lottery tickets and sports lottery tickets

1 "taxpayer tax relief registration form" 2 copies.
2. Relevant certification materials that taxpayers can engage in welfare lottery and sports lottery issuance.

3. Relevant certification materials of income.

33

Rental income of military spare real estate

1 "taxpayer tax relief registration form" 2 copies.
2. Relevant certification materials that the property belongs to the army.

3. Real estate lease contract.

34

In order to cooperate with the reform of the national housing system, the income obtained by enterprises and administrative institutions from the sale of housing at the cost price and standard price of housing reform

1 "taxpayer tax relief registration form" 2 copies.
2 provide housing reform approval and other relevant certification materials.
3 sale of housing contracts and income proof materials.

35

Transfer land use rights to agricultural producers for agricultural production.

1 "taxpayer tax relief registration form" 2 copies.
2 original and photocopy of the contract for the transfer of land use rights.

36

Individuals involved in the division of family property transfer real estate and land use rights free of charge.

1. Registration Form for Personal Free Donation of Real Estate.
2. The original and photocopy of the house property right certificate and the land use right certificate.
3. The original and photocopy of the identity certificates of both parties shall be transferred free of charge, and the original and photocopy of the identity certificate of the donee shall be provided if the will is inherited.
4. The following information should be provided separately:
(1) divorce property division, provide the original divorce certificate, property division agreement confirmed by the civil affairs department or the original and photocopy of the court judgment.
(2) If the real estate or land use right is inherited, the original and photocopy of the notarial certificate of inheritance right issued by the notary office shall be provided.
(3) If the testator disposes of the real estate and land use right, the original and photocopy of the testamentary notarial certificate, testamentary succession certificate or bequest certificate issued by the notary office shall be provided.
(4) If the donor is given free of charge to the person who bears the obligation of direct support or maintenance, the original and photocopy of the judgment of the people’s court that proves the support or maintenance relationship between the donor and the donee, or the original and photocopy of the notarial certificate issued by the notary office, or the original and photocopy of the support or maintenance relationship certificate issued by the township government or sub-district office.
(5) In other cases, provide the original and photocopy of the judgment of the people’s court that proves the kinship between the donor and the donee, or the original and photocopy of the notarial certificate issued by the notary office; The original and photocopy of the notarial certificate of the property owner’s gift and the donee’s acceptance of the gift, or the notarial certificate of the gift contract jointly handled by both parties.

37

Land owners transfer land use rights and land users return land use rights to land owners.

1 "taxpayer tax relief registration form" 2 copies.
2. The land use right is returned to the land owner, and the relevant certification materials of the land owner’s return of income.

38

The local people’s governments at or above the county level or the administrative departments of natural resources transfer, transfer or recover the right to use natural resources (excluding land use rights).

Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.

39

Employment of dependents

1 for the placement of dependents employment and new enterprises:
(1) 2 copies of the Registration Form for Taxpayers’ Tax Reduction and Exemption.
(2) the original and photocopy of the certificate of dependents issued by the political and logistics organs at or above the military level.

(3) The original and photocopy of the certification materials of "enterprises with dependents reaching the specified proportion" jointly issued by the political and logistics organs at or above the military level and stamped with the official seal of the army.

2 dependents engaged in self-employment:
(1) 2 copies of the Registration Form for Taxpayers’ Tax Reduction and Exemption.
(2) the original and photocopy of the certificate issued by the political organ at or above the division level that can show the identity of the dependents.

40

Employment of demobilized military cadres

1 engaged in self-employed demobilized military cadres:
(1) 2 copies of the Registration Form for Taxpayers’ Tax Reduction and Exemption.
(2) the original and photocopy of the transfer certificate issued by the troops at or above the division level.
(3) Other information required by the competent tax authorities.
2. Newly established enterprises for the employment of demobilized military cadres who choose their own jobs:
(1) 2 copies of the Registration Form for Taxpayers’ Tax Reduction and Exemption.
(2) Description of the proportion of employed demobilized cadres to all on-the-job employees.
(3) the original and photocopy of the transfer certificate issued by the troops at or above the division level.

41

Cross-border service

1 "Cross-border taxable services tax exemption filing form";
2. Original and photocopy of the cross-border service contract;
3. If the service takes place overseas, the original and photocopy of the proof materials that the service place is overseas shall be submitted;
4. To provide cross-border services to overseas units, the certification materials that the service recipient’s institution is located overseas and all the service income is obtained from overseas shall be submitted;
5. Other materials required by the tax authorities.
If the original of the cross-border service contract is in a foreign language, a Chinese translation shall be provided and signed by the legal representative (person in charge) or sealed by the unit. If the original overseas materials cannot be provided, only a copy can be provided, marked with the words "the copy is consistent with the original", and signed by the legal representative (person in charge) or sealed by the unit; If the original of overseas materials is in a foreign language, a Chinese translation shall be provided and signed by the legal representative (person in charge) or sealed by the unit. If the competent tax authorities have doubts about the overseas certification materials submitted, they may require taxpayers to provide certification materials issued by overseas notary departments.

forty-two

Ship inspection service of ABS classification society

1 "taxpayer tax relief registration form" 2 copies.

2. Original and photocopy of the identity certificate of ABS Classification Society of the United States.

43

Qinghai-Tibet railway transportation service

Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.

forty-four

Universal postal service and special postal service

Two copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.

45

Before December 31, 2016, the interest income of farmers’ small loans from farmers’ self-reliance service agencies (centers) and small loan companies

1 "taxpayer tax relief registration form" 2 copies.

2 farmers’ residence certificate issued by the township.

3 farmers’ self-reliance service agencies (centers), small loan companies and farmers signed a small loan contract.

4 farmers’ self-reliance service center (center) is organized by Zhonghe Rural Credit Cooperative Project Management Co., Ltd. and China Foundation for Poverty Alleviation; Proof of the establishment of a small loan company by Zhonghe Rural Credit Cooperative Project Management Co., Ltd..

46

Disposal of non-performing assets by asset companies

1 "taxpayer tax relief registration form" 2 copies.

2. Original and photocopy of the contract or agreement for transfer and financial lease.

3. Relevant certification materials on the income from disposal of non-performing assets (including interest income from accepting non-performing creditor’s rights, income from assets and project evaluation and audit services).

II. VAT refund upon collection

one

Pipeline transportation service

1 pipeline transportation service enterprises to apply for qualification filing materials to be submitted:
(1) 2 copies of the Registration Form for Taxpayers’ Tax Reduction and Exemption.
(2) The original and photocopy of the business license.
2 pipeline transportation service enterprises to apply for tax refund information to be submitted:
(1) Application Form for Tax Refund (Refund).
(2) enterprise tax refund application report (list the basic information of the enterprise, pipeline transportation income, calculation of tax paid and tax refund amount, etc., and affix the official seal of the enterprise).
(3) People’s Republic of China (PRC) Tax Payment Letter (Special for Bank Collection) or People’s Republic of China (PRC) Tax Payment Certificate (original and photocopy).

2

Tangible movable property financing lease

1. Materials to be submitted by the tangible movable property financial leasing enterprise to apply for qualification filing:
(1) 2 copies of the Registration Form for Taxpayers’ Tax Reduction and Exemption.
(2) The original and photocopy of the certificate that the People’s Bank of China, the China Banking Regulatory Commission and the Ministry of Commerce approved the enterprise to operate the financial leasing business.

(3) The original and photocopy of the certificate that the provincial commerce department authorized by the Ministry of Commerce and the National Economic and Technological Development Zone approved the enterprise to engage in financial leasing business; Original and photocopy of the time proof materials on whether the paid-in capital of the enterprise reaches 170 million yuan and 170 million yuan. Enterprises only need to provide the first and second information or the first and third information when applying for filing.
2. Materials to be submitted by tangible movable property financial leasing enterprises when applying for tax refund:
(1) Application Form for Tax Refund (Refund).
(2) An application report for enterprise tax refund (stating the basic information of the enterprise, the operation of the tangible movable property financing lease project, the calculation of the tax paid and the tax refund amount, etc., with the official seal of the enterprise affixed).
(3) Original and photocopy of the contract for the tangible movable property financing lease project involved in the tax refund.
(4) People’s Republic of China (PRC) Tax Payment Letter (Special for Bank Collection) or People’s Republic of China (PRC) Tax Payment Certificate (original and photocopy).

III. Deduction of VAT items

one

Retired soldiers start their own businesses and obtain employment.

1. Self-employed retired soldiers provide:
① 2 copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
(2) The original and photocopy of the Certificate of Discharged Servicemen of China People’s Liberation Army or the Certificate of Discharged Servicemen of China People’s Liberation Army.

2 resettlement enterprises to provide:
① 2 copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
(2) the original and photocopy of the "China People’s Liberation Army conscripts discharged from active service certificate" or "China People’s Liberation Army noncommissioned officers discharged from active service certificate" for newly recruited self-employed retired soldiers.
(3) the original and photocopy of the labor contract (copy) signed between the enterprise and the newly recruited self-employed retired soldiers, the list of salary payment, and the record of social insurance premiums paid by the enterprise for employees.
④ Work schedule of self-employed retired soldiers in enterprises this year.

2

Entrepreneurial employment of key groups

1 entrepreneurs engaged in individual business to provide:
① 2 copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
② Employment and Entrepreneurship Certificate (marked with "self-employment tax policy" or "self-employment tax policy within graduation year") or Employment and Unemployment Registration Certificate (marked with "self-employment tax policy" or attached with "self-employment certificate for college graduates") obtained before January 27, 2015.
③ Original and photocopy of personal identification.
2 resettlement enterprises to provide:
① 2 copies of the Registration Form for Taxpayer’s Tax Reduction and Exemption.
(2) Employment and Entrepreneurship Certificate or Employment and Unemployment Registration Certificate obtained before January 27, 2015 (marked with "enterprise tax absorption policy").
(3) the original and photocopy of the labor contract or service agreement, salary payment and social insurance payment list.

Fourth, specific projects

one

Individual housing sales are exempt from VAT.

1 "taxpayer tax relief registration form" 2 copies.
2. Original and photocopy of the house purchase and sale agreement.
3. The original and photocopy of the house property certificate.
4. Original and photocopy of deed tax payment certificate.
5. Original and photocopy of identity certificates of both parties to the transaction.

Multi-terminal efforts to meet the explosive growth of express delivery in the peak season of year-end consumption reflect the vigorous vitality of the consumer market

  CCTV News:The annual year-end consumption peak season has arrived. In the consumption peak season of 2023, the reporter saw that consumer demand is more subdivided and vertical, consumption is more decentralized and personalized, and intelligent, experiential and high-quality products are exploding. From the industrial point of view, the diversity of consumer demand also promotes the trend of personalized production and flexible customization on the supply side.

  Under the increasingly diversified consumer demand, refined home appliances are more sought after by consumers. The data of the e-commerce platform shows that the sales of smart home products that can enhance the sense of home life experience have increased significantly. Among them, the turnover of intelligent sensing faucets, intelligent door locks, intelligent lifting tables and other products all increased by more than 100% compared with the same period in 2022.

  Healthy consumption has also become a kind of consumer goods with high willingness of consumers. According to the data of the platform, in the "Double Eleven" in 2023, the outdoor sports industry showed explosive growth, and the sales of cycling, skiing and out shoes clothing products increased by 300% year-on-year.

  On the major e-commerce platforms, the reporter noticed that domestic brands are highly sought after by consumers. According to the data of China International Electronic Commerce Center Research Institute, in this peak consumption season, among the top 20 brands in online retail sales, domestic brands occupy 11 seats.

  While the consumption trend changes, it is also promoting the transformation of the industry. Li Mingtao said that relying on the support of online big data, enterprises can more clearly understand the needs of consumers, and thus rely on personalized production and flexible customization to accurately match related needs.

  Promote featured products and adopt various operation methods to cope with the sales peak.

  The annual year-end consumption season is also an important node for enterprises to sprint annual sales. At present, local enterprises are actively enriching their means of operation and vigorously promoting local specialty products.

  In Hanzhong, Shaanxi Province, the local digital economy industrial park jointly settled in enterprises, and launched online live broadcast and other activities for the first time to introduce local agricultural special products to consumers.

  This company, located in Jiangmen, Guangdong Province, has developed a series of snack foods and organic foods based on local specialties such as Xinhui dried tangerine peel and Taishan rice. The person in charge of the company predicts that the sales volume of the company’s products will rise sharply this consumption season. In order to cope with the sales peak, the company made sufficient preparations in advance.

  The new express delivery mode allows goods to reach consumers faster.

  During the peak consumption season every year, the express delivery volume will explode. The growth of express delivery reflects the vigorous vitality of China’s consumer market. At the same time, how can consumers get the goods they ordered faster?

  At a courier service outlet in Mianzhu City, Sichuan Province, the staff are busy scanning the code for express parcels, putting them on the shelves, and three shelves are filled with parcels stored on behalf of others.

  It is understood that during the end-of-year consumption peak season in 2023, major express delivery companies in Mianzhu have increased their investment, and tried their best to reduce the phenomenon of express delivery squeeze and delay by increasing operating venues, adding automation equipment, expanding transportation capacity and increasing manpower.

  In Jinhua, Zhejiang Province, relying on the mode of "integration of passenger and freight", express delivery can take the bus to the village, so that more rural people can enjoy the same timely delivery service as in the city, which greatly improves the timeliness of express delivery. Wu Chengrong, a villager in Shenfan Township, Jinhua City, just got his first package of this year’s "Double Eleven" a few days ago.

  In addition, the local area also adopts the new logistics mode of "regional co-distribution", relying on the postal network, integrating the first-class distribution resources of each express brand village and town, and realizing the automatic sorting of all express brands in the same line. Postal couriers can complete the express transportation and delivery work of different express delivery companies, which greatly relieves the logistics pressure of the "last mile" in remote areas.

  According to the monitoring data of the State Post Bureau, November 1 — On November 4th, the whole network collected 2.027 billion pieces of express delivery, up 16.1% year-on-year and 31.0% quarter-on-quarter, reaching a record high.

In the first three quarters, China’s consumer market was generally stable and resumed, and market sales maintained growth.

CCTV News:Yesterday (October 24th), the data released by the National Bureau of Statistics showed that in the third quarter, China’s consumer market generally recovered steadily, and market sales maintained growth.

The data shows that in the first three quarters, the total retail sales of social consumer goods was 32,030.5 billion yuan, up 0.7% year-on-year, with a growth rate of 1-mdash; It accelerated by 0.2 percentage points in August. Quarterly, it increased by 3.5% in the third quarter, and the recovery in the third quarter was faster than that in the second quarter. In September, the total retail sales of social consumer goods increased by 2.5% year-on-year, of which the retail sales of commodities increased by 3%.

Guo Liyan, Director of Comprehensive Situation Research Office of China Macroeconomic Research Institute:At present, the domestic consumer market is also maintaining a stable trend, especially the potential of consumer demand such as online social zero, some emerging consumption and some green and low-carbon consumption is further released, which also drives the development trend of consumer market to stabilize and recover.

In addition, since the third quarter of this year, the Ministry of Commerce has continuously promoted the implementation of the policy of green smart home appliances going to the countryside, promoted the resumption and development of catering, accommodation and other industries, and created new consumption scenarios through digital empowerment and business travel and cultural integration, giving full play to the role of important platforms such as the international consumption season and stimulating consumption vitality. Beijing, Shanghai, Guizhou, Jiangxi and other places have also promoted the upgrading of consumer demand by issuing consumer vouchers and government subsidies.

1-mdash this year; In September, Shanghai won the title of the first store capital in the mainland with the number of 703 first stores. Recently, a number of first stores have just appeared in the waterfront core area of Shanghai Suhewan. This urban complex, which is incarnated from the historical protection buildings such as the Shanghai-style Shikumen building "Shenyuli", presents a rambling consumption experience after ten years of renovation. Among more than 140 brands, more than 70% are the first stores in China, the first in Shanghai and the first in the region.

Near the end of the year, with the opening of several heavy projects, Shanghai will continue to develop the starting economy, brand economy and tax-free economy, and cultivate a number of leading local brands and new online brands. It is expected that Shanghai will introduce more than 800 first stores this year. In Guizhou, since the third quarter of this year, a total of 113 million yuan of travel coupons have been issued to consumers inside and outside the province, which has driven the growth of travel consumption. In Zunyi City, 304 enterprises or merchants involved in tourism, catering, accommodation and retail have been included in the designated use points of cultural travel coupons.

Global news: US stocks fell for three consecutive days, the Dow fell below the 50-day moving average, and US bond yields soared, which continued to put pressure on the market.

  On Thursday, local time, with the soaring yield of 10-year US bonds and the "assistance" of the yield of 10-year British bonds, the risk appetite of market investors continued to be suppressed. The three major indexes of US stocks recorded a three-day losing streak. After the S&P 500 index, the Dow also fell below the 50-year moving average, which is usually regarded as a signal of a short-term downward trend.

  It should be noted that the American Association of Individual Investors released the latest market sentiment survey report on Thursday, and the bullish enthusiasm of American retail investors in the next six months has plummeted, directly from 44.7% to 35.9%, breaking the state of being better than the historical average in the past 10 weeks. It is enough to show that current investors are not optimistic about the future trend of the market.

  The relatively vague monetary policy direction of the Federal Reserve has played a great role. According to the latest calendar of the Federal Reserve in official website, Powell will deliver a speech at the annual meeting of Jackson Hole Central Bank on August 25th, local time. If you have memories, you should remember last year’s "nine minutes of darkness". Powell’s speech directly caused the S&P 500 index to plummet by 3%, and then it went from 4,200 to below 3,500 in the next two months.

  The market may be worried that Powell’s speech this year may still cause market turmoil before inflation is completely tamed, and monetary policy may continue to be tightened during the year. At present, according to the observation tool of CME Federal Reserve, the probability of raising interest rates again at the end of the year has risen to over 30%, while the hope of lowering interest rates is slim, which was originally the biggest catalyst in the market.

  In other important news, on Thursday (August 17th), local time, the latest report released by market research company Counterpoint Research showed that global smartphone shipments will drop by 6% to 1.15 billion units this year. If it is finally true, it will be the lowest level in ten years.

  North America is still the main drag on the global recovery, and the disappointing performance in the first half of the year may bring the year-on-year decline of shipments in this region to double digits. However, the high-end market still maintains some flexibility. The report pointed out that Apple will therefore be in a favorable position, and the company will usher in an important product upgrade in the second half of this year, which may make it perform strongly before the end of this year.

  In addition, on Thursday night, Beijing time, Musk, the world’s richest man, announced his arrival in Japan on the social media platform, but did not disclose the itinerary. A sudden visit to Japan has caused a lot of discussion in the market. The important daily activities of his social media platform X come from Japan, with a population of only one-third of that of the United States, but the daily activities are comparable to those of the United States.

  Musk’s team is still frantically seizing the satellite Internet business in low-earth orbit. Japanese Defense Minister Yasukazu Hamada has previously confirmed that the Japanese Self-Defense Force has started testing this equipment since March this year.

  It is worth mentioning that on the occasion of Musk’s visit to Japan, when Tesla’s redesigned Model 3 was exposed to mass production, did this trip take a fancy to the potential of the Japanese electric vehicle market? The share of electric vehicles in the Japanese market has just exceeded 2%, and the best-selling Mini-EV is Nissan SAKURA, which sold 33,000 vehicles in the whole fiscal year of 2022. Tesla and () are regarded as luxury brands.

  [overnight U.S. stocks]

  Among the large-scale Chinese stocks, Alibaba rose 1.78%, Baidu fell 0.54%, Netease fell 0.09%, Tencent Music rose 5.78%, and Pinduoduo rose 0.81%.

  Among the large US technology stocks, Apple fell 1.46%, Amazon fell 0.81%, Google A rose 0.95% and Netflix fell 3.00%.

  [global index]

  In the European stock market, the FTSE 100 index in Britain fell slightly by 0.63% to 7310 points. The French CAC40 index fell slightly by 0.94% to 7192 points. Germany DAX index fell slightly by 0.71% to 15,677 points.

  [global goods]

  The main contract of WTI crude oil closed at $80.16 per barrel, up 0.98%; The main contract of Brent crude oil closed at $83.90 per barrel, up 0.54%; The main contract of crude oil in the previous period closed at 639.00 yuan per barrel overnight, down 0.08%.

  Overnight, the Shanghai gold main contract closed down 0.30% to 455.42 yuan per gram; The main contract of Shanghai Bank closed down 0.02% to 5627.00 yuan per kilogram.

  [overnight news]

  Powell will deliver a speech at Jackson Hole’s annual meeting next week.

  The Federal Reserve also quietly updated official website’s calendar after the close, showing that Powell will deliver the annual meeting speech of Jackson Hole at 10: 05 local time on August 25th. Investors should still remember clearly that on August 26th last year, with Powell’s famous "9-minute speech", not only did the S&P 500 index drop by 3% that day, but in the next two months, it even fell from 4,200 to 3,500.

  US retail investors’ bullish enthusiasm plummeted

  The American Association of Individual Investors also released the latest market sentiment survey report on Thursday. The bullish enthusiasm of American retail investors in the next six months has "dived down", directly dropping from 44.7% to 35.9%, breaking the state of being better than the historical average in the past 10 weeks.

  Fed officials are increasingly wary of the stock market’s rise.

  According to the latest minutes of the Fed meeting, Fed staff pointed out at the FOMC policy meeting in July that stock prices generally rose, corporate bond spreads narrowed, asset valuation pressure was "significant", and the risk assessment in May was "moderate"; Also named residential and commercial real estate prices, calling them "relatively high in terms of fundamentals".

  Research report: global mobile phone shipments may fall to a 10-year low, and Apple is expected to go against the trend.

  The latest report released by Counterpoint Research, a market research company, shows that global smartphone shipments are expected to hit the worst year in a decade in 2023. Despite the overall decline in smartphone shipments, the high-end market still maintains a certain degree of flexibility. The report pointed out that Apple will therefore be in a favorable position, and the company will usher in an important product upgrade in the second half of this year, which may make it perform strongly before the end of this year.

  After energy and food, the signs of sticky inflation in the United States reappear, and the price of used cars rose for the first time in four months.

  According to statistics, the wholesale data of used cars in the first half of August in the United States rose for the first time in four months, and the market is worried. This is another sign that inflation may be stuck for a long time after the rebound of energy and food prices.

  The global bond market selling added fuel to the fire, and the demand for Japanese bond auctions was the worst since 1987.

  The auction results of 20-year Japanese bonds on Thursday may show that investors are increasingly betting that the Bank of Japan will soon relax the easing policy YCC to control the yield curve. As the global sovereign bond yield has reached a 15-year high, the rising Japanese bond yield threatens global bonds.

  [company news]

  Tesla’s modified Model 3 was exposed to lower bicycle costs or add a "price war" card.

  Tesla’s revised Model 3 may start mass production in Shanghai as early as next month. This electric car faucet is in the final stage of the production of the demonstration car, and the vehicle will be transported to the Tesla exhibition hall later this month. Large-scale production will follow closely, starting in September at the earliest. These people familiar with the matter added that Tesla will also increase production during the National Day holiday.

  One of the people familiar with the matter said that the revised Model 3 has been changed in terms of design and interior parts, making it more fashionable. He added that in the case of full production, its cost will be lower than the current version of Model 3, or as low as 200,000 yuan.

  Musk suddenly announced his arrival in Japan. What is he going to do?

  On Thursday night, Beijing time, Musk, the world’s richest man, announced on his social media platform X that he had arrived in Japan. In view of his extreme love of showing himself on the Internet, this totally unexpected trip triggered a hot discussion among netizens: What is he doing in Japan?

  The important daily activities of Musk’s social media platform X come from Japan, with a population of only one-third of that of the United States, but the daily activities are comparable to those of the United States. Musk’s team is still frantically seizing the satellite Internet business in low-earth orbit. Japanese Defense Minister Yasukazu Hamada has previously confirmed that the Japanese Self-Defense Force has started testing this equipment since March this year.

  Mardner: The latest version of COVID-19 vaccine can produce a strong response to EG.5 mutant.

  Mardner disclosed on Thursday that preliminary clinical trial data confirmed that the company’s COVID-19 vaccine updated in autumn and winter this year showed a strong immune response against the latest dominant mutant strain EG.5 Mardner’s vaccine was developed for XBB.1.5 mutant, which belongs to Omicron mutant family with EG.5. The latest version of the vaccine is expected to be supplied for autumn vaccination in the next few weeks, and is subject to the approval of relevant departments.

  [AI dynamic]

  Google’s Gemini, the "most powerful model of mankind", will be released in autumn.

  The media broke the news that Google’s "brand-new killer" Gemini combines the capabilities of GPT-4, Midjourney and Stable Diffusion, and can also provide analysis charts, create graphics with text descriptions, and use text or voice command control software.

  AI enters the consulting circle McKinsey launches the first AI chat application Lilli.

  McKinsey, the world’s largest consulting firm, launched Lilli, the first AI chat application, for consulting project assistance. Lilli has been tested in the company for two months, and it is reported that the effect is good, which can shorten the task that originally took several weeks to several hours.

  [financial calendar]

Frighten the "fruit powder"! Apple rarely apologizes! What happened?

Every edited | Du Yu




Image source: Apple conference video screenshot

The name of this 1-minute-long advertisement is Crush! )。Roughly speaking, the things "crushed" by Apple are trumpet, paint bucket, guitar, piano, phonograph, statue, drum set, camera, arcade, monitor, plastic doll and so on.

Although the creativity of this advertisement is not difficult to understand: Apple has "pressed" a large number of functions into this thin and powerful tablet, and can do professional artistic creations such as painting, arranging music, taking photos and retouching pictures.

But the problem is that, as a consumer electronic product targeted at professional users, this advertisement has crushed all the creators’ "eating guys". This strange negative emotion has finally changed from the angry condemnation of a small group of professionals to a storm of public opinion.

Some netizens ridiculed that,It’s really good for Apple to attract professional creators by smashing symbols of human creativity and cultural achievements..


Some netizens criticized thatThis is a heartbreaking, uncomfortable and selfish advertisement..

Hugh Grant, a famous actor, even commented that the advertisement seemed to promote "the destruction of human experience".

Cover image source: Every photo by reporter Kong Zesi

Fifteen cross-border e-commerce emerging platforms you should know.

Fifteen cross-border e-commerce emerging platforms you should know.

When it comes to cross-border export platforms, I believe most people will blurt out AliExpress, Amazon, eBay and wish. Of course, they are indeed very important cross-border e-commerce platforms, but they are not just these cross-border e-commerce platforms. In fact, every cross-border e-commerce platform has its own industry advantages and loyal customer base, or has important or special influence in a certain country or region. For cross-border e-commerce, online channel diversification is an important way to expand network channels and scale. In addition, for some specific products and brands, it is also an important e-commerce strategy to select the target market for deep-rooted work. Then it is natural to use the local important targeted e-commerce platform. Below, Xiaobian summarizes the following fifteen emerging platforms for cross-border e-commerce from the network.

First, Souq

Souq.com, an Amazon e-commerce website in the Middle East. It has 6 million users and can reach 10 million independent visits every month. According to the current situation of the website, Souq has begun to consider expanding other businesses. For example, Souq has established its own logistics system QExpress and payment system PayFort. Moreover, Souq also launched its own brand of tablet computers. It is understood that Souq.com, Cobone.com and Sukar.com are the three largest local e-commerce websites in the Middle East.

It is understood that the UAE people are keen on surfing the Internet and playing mobile phones, and their Internet penetration rate and mobile phone holding rate have reached more than 70%. Not only the United Arab Emirates, but also people from rich Gulf countries such as Saudi Arabia and Qatar are keen on shopping online. It is expected that the scale of online shopping in the whole Middle East will increase rapidly in the next two or three years. About 5 out of 10 people in UAE buy goods and services through the Internet. It is expected that the e-commerce market in UAE will reach 10 billion US dollars in 2018.

Second, Lazada (Lai Zanda)

It is known as the largest online shopping mall in Southeast Asia. It is a company founded by Rocket Internet to build "Amazon in Southeast Asia". In April this year, it was invested and controlled by Ali for $1 billion. Sales of electronic products, clothes, appliances, books, cosmetics, etc., the market covers Indonesia, Malaysia, the Philippines, Thailand and Vietnam. The company provides free delivery, free return within 14 days, and flexible payment methods. The growth rate of Internet penetration in Singapore, Malaysia and Vietnam has exceeded the world average.

By 2020, the e-commerce market in Southeast Asia will reach $20.4 billion. The sustained and rapid economic growth in Southeast Asia has cultivated a large number of middle classes and huge consumer demand. Southeast Asia is another most dynamic and potential consumer market after the United States, the European Union and China. This makes the big e-commerce companies in various countries salivate and want to get it quickly. Therefore, Southeast Asia is the main battlefield for major e-commerce companies at present.

Third, Newegg (new egg)

Newegg was founded in 2001, with its headquarters in Los Angeles, Southern California. Newegg is the leading online supermarket for computer, consumer electronics and communication products in the United States. Newegg gathers about 4,000 sellers and more than 25 million customers. At first, IT sold consumer electronic products and IT products, but now it has expanded to all categories, with 55,000 varieties. Attracting wealthy and internet-savvy men aged 18 to 35. The best-selling categories are automobile supplies, sporting goods and office supplies. It is particularly noteworthy that most consumers are men, but female consumers are also growing rapidly.

Fourth, Rakuten.com (Lotte)

Founded in 1997, it has become the largest e-commerce website in Japan, with a market value of $13.5 billion and an annual revenue of over $4 billion. Lotte is also one of the largest internet companies in the world. In the US market, Lotte spent $250 million to acquire Buy.com, and in 2013, the company changed its name to "Rakuten.com Shopping". Lotte Shopping has gathered 3,000 sellers, more than 80 million customers and 23 million products. The customer base is between 25 and 54, with 50% men and 50% women. Rakuten.com originally specialized in computer and electronic products, but now it provides sporting goods, health and beauty, home and gardening, jewelry and toys.

"Beating Amazon" is the ambitious ambition of Hiroshi Mikitani, the founder of Lotte in Japan. Because the penetration in Japan’s domestic market has reached saturation, it has become difficult to attract more consumers in Japan, and internationalization is the inevitable choice for Lotte to achieve this goal. In recent years, Lotte’s overseas market moves frequently, with its all-round layout in terms of logistics, payment, channels and investment, and its sphere of influence covers Asia, Europe and America. Therefore, for cross-border e-commerce and brand owners, Lotte is an online hypermarket that cannot be ignored.

Five, Bestbuy (Best Buy)

The failure of Best Buy’s online physical store made it enter the online market in 2011. Gathered more than 100 sellers. There are 1 billion visits every year. Different from other e-commerce platforms, only invited sellers can stay in the platform and products can appear in Best Buy stores for sale. But the products are only limited to consumer electronic products.

Sixth, Tesco

Britain’s largest food and groceries retailer. Its e-commerce website was established in 2012, gathering more than 50 sellers, 43 million club card members and 4 million visits per month. The huge offline customer base is being transferred to online. Competitors include Amazon, eBay and Lotte Play.com. Products include home and gardening, baby products, sports and leisure, clothing and jewelry. Only open to invited sellers.

Britain is the largest e-commerce market in Europe, and four of the Top10 European e-retailers are in the UK. At the same time, Britain is one of the largest cross-border e-commerce exporters in the world. In 2013, online retail in the UK was 91 billion pounds (about 148.78 billion US dollars), up 16% year-on-year. Online retailing in the UK will increase by 17% in 2014, reaching 107 billion pounds (about 174.98 billion US dollars).

Seven, Lotte Play.com

Founded in 1998, it is one of the largest online entertainment retailers in the UK. Gather more than 3000 sellers and 15 million customers. Originally selling games and media products, but now it has developed into multiple categories. It is the only e-commerce platform that allows retailers to customize their own storefronts, making it the third largest online market in Britain after Amazon and eBay.

Eight, La Redoute (Shangri-La Fu)

Founded in 2010, it is the leading online retailer in France and the third largest e-commerce market in Europe. Gather more than 1,000 vendors and 10 million customers. Covering 26 countries. Shangri-La Welfare is mainly aimed at women aged between 26 and 35. Its product categories include men’s and women’s wear, underwear, shoes and accessories, furniture, crafts and so on. But don’t sell second-hand products.

MercadoLivre (Mercado Network)

The largest C2C platform in Brazil is equivalent to Taobao in China. Making good use of this platform is conducive to understanding various market information such as Brazil’s price index, consumption trends and payment habits. Gathered more than 52,000 sellers and 50.2 million registered users. The number of visitors ranks among the TOP50 in the world. It covers 13 countries and regions (Brazil, Argentina, Chile, Colombia, Costa Rica, Ecuador, Mexico, Panama, Peru, Dominica, Paraguay, Venezuela and Portugal). In addition to the electronic trading platform, there is also the largest payment platform similar to Alipay in South America. As a result, countries such as Mexico and Argentina have no localized websites. At first, it was just an auction website, but today, it is mainly an online sales platform. Considering the rapidly increasing Internet penetration rate, MercardoLivre can provide sellers with a huge potential market opportunity in South America.

X. Trade Me

It is the largest online trading market in New Zealand with more than 3.1 million members. 1.4 billion web pages are displayed every month. New and second-hand store categories include baby products, books, clothing, computers and household goods. Originally a second-hand auction market, it was a replica of the early ebay, but now it sells new products just like the new ebay.

XI. Ozon

It is the largest e-commerce platform in Russia and currently accounts for 20% of the Russian e-commerce market. The goal in the next decade is to gain 80% market share of Russian e-commerce. As we all know, the early days of Taobao in China were full of opportunities, and many Taobao brands stood out. Today’s Ozon, just like Taobao in those days, I wonder how many China sellers have settled in the sub-platform? The more important local e-commerce platforms in Russia include Lamoda, Wildberries, KupiVIP (all fashions), Ulmart and Svyaznoy (consumer electronic products).

XII. Otto (Otto Group)

The leading provider of e-commerce solutions and services from Germany ranks second only to Amazon in the global comprehensive B2C ranking, and is also the world’s largest online clothing, apparel and daily necessities retail channel provider. Its online shop sells millions of kinds of goods. The products sold cover men’s and women’s clothing, household appliances, household goods, sports equipment, computers, video games and so on. Range of brands is widely sold, and basically all brands that can be seen in the market can be found in OTTO’s online shop. In addition, OTTO has its own brand, which is very cost-effective.

It is understood that clothing is by far the most important category. Women spend 25.8 billion euros (men 22.5 billion) online, which is the main source of online income. This may be related to family shopping. 53.4% of online shoppers are women. Two-thirds of online retailing in Germany is through third-party platforms ebay and Amazon, with few independent websites. Followed by multi-channel retailers. Clothing (11.6 billion), books (5.3 billion) and electronic products (4 billion) are the three most popular categories. The above-mentioned 39.1 billion euros do not include digital products. Online retail sales of digital products (such as air tickets and event tickets) totaled 10.6 billion euros, an increase of 9.3%. Germany is the country with the most popular online sales in the world. Although the number of online consumers in China is huge, it only accounts for 19% of the total population. And Germany is as high as 61%! , more than 60% in the United States. The importance of e-commerce and digital advertising in this country is beyond doubt.

XIII. Jumia

It is the largest e-commerce retail company in Nigeria, a big African country, and its goal is to build a local "Amazon" to sell electronic products, clothing, refrigerators and other commodities. Nigeria has a population of about 160 million, but there are few e-commerce websites and the number of physical supermarkets and shopping malls is extremely limited, which provides a huge potential market for e-commerce companies. The number of Internet users in Nigeria has reached more than 40 million, and it is growing rapidly. Meanwhile, the demand for online shopping in Nigeria is increasing. In recent years, various e-commerce websites have sprung up in Nigeria, including food, drinks, real estate, tourism and mobile phone transfer services. The competition pattern of e-commerce dominated by Jumia, Konga and Dealdey is taking shape, and the "African version of Ctrip" Hotels.ng is also rapidly seizing the online travel market.

Xiv. Gmarket

Gmarket is the largest comprehensive shopping website in Korea, ranking first in the total sales value of goods in the online retail market in Korea, mainly selling books, MP3 players, cosmetics, computers, home appliances and clothes. On May 7th, 2010, ebay announced that it would set up a joint venture company in Gmarket, a Korean e-commerce company, with ebay contributing 10 million US dollars. The joint venture company will help Gmarket explore the Japanese and Singapore markets.

15. Sears (Sears)

Sears is the third largest merchant retailer in the United States, and the top 500 Internet retailers rank eighth. Gather more than 10,000 sellers and as many as 110 million products. It provides self-management, big sellers and various marketing modes in advertising alliance. Categories include electronic products, household goods, outdoor life, tools, fitness, toys and so on. The most popular categories are lawn and garden.

Xiao Bian feels that it is not that the biggest platform has the best effect, but to choose a platform suitable for your own market segments and products. Sometimes, it is often those local platforms that you have never known that get twice the result with half the effort!

The above content belongs to the author’s personal opinion and does not represent Hugo’s position!

Did the liver eat "fat"? Dietotherapy is the best way to reduce one porridge, one soup and one tea.

  Photo: @ vision china Health Youyue Studio produced.

  Fatty liver is becoming more and more common, and medical research suggests that it is closely related to diet. So, is there any way to "eat back" the "fat" liver that has been eaten?

  "Yes!" Chen Zexiong, a famous Chinese medicine practitioner in Guangdong Province, pointed out that proper diet can really help the liver "slim down", which is also the treatment to eliminate the cause of fatty liver. However, people with "fat" liver should eat according to syndrome differentiation, and even cooking oil is particular. Experts also give three prescriptions: porridge, soup and tea to help patients with fatty liver to eat diet every day.

  Medical Guidance/Provincial Famous Chinese Medicine Doctor, Chen Zexiong, Chief Physician of Chinese Medicine Department of the First Affiliated Hospital of Sun Yat-sen University, and Sun Baoguo, Deputy Chief Physician of Chinese Medicine Department of the First Affiliated Hospital of Sun Yat-sen University.

  Text/Guangzhou Daily All-Media Reporter He Xuehua Correspondent Peng Fuxiang

  Fatty liver is mostly physical examination, and it is found that 30% to 40% is due to obesity.

  Two days ago, an old acquaintance and classmate came to Sun Baoguo’s clinic. She was blessed and anxious. It turned out that the old classmate was found to have fatty liver in the physical examination of the unit. "I heard that it might be cirrhosis and liver cancer, which scared me to worry about what to eat and drink!" The old classmate said.

  There are quite a few such cases. Most patients with fatty liver only find problems during physical examination.

  This is because most of mild fatty liver has no obvious symptoms, or only a sense of fatigue, which is easy to be ignored. However, if it develops into moderate to severe fatty liver, there will be loss of appetite, fatigue, nausea, vomiting, weight loss, right hypochondriac or right upper abdominal pain. Moreover, if the treatment of simple fatty liver is neglected, it can develop into steatohepatitis and cirrhosis for a long time.

  Fatty liver, as its name implies, is the excessive accumulation of fat in the liver. Medicine believes that it can be caused by many causes and diseases, mainly related to obesity, diabetes, alcoholism and so on. According to relevant literature reports, simple obesity accounts for 30%~40% of the causes of fatty liver, and many patients with fatty liver have high-fat and high-cholesterol diets, which suggests that the formation of fatty liver is closely related to diet, and diet may be the direct cause of disease in the general population.  

  Dietotherapy can eliminate the cause of fatty liver

  Finding and eliminating the cause is the fundamental method to treat fatty liver, such as adjusting diet structure, losing weight, abstaining from alcohol and treating the primary disease.

  Professor Chen Zexiong pointed out that a reasonable diet is of great significance to the prevention and treatment of fatty liver, especially for patients with simple fatty liver, most of them can be recovered through reasonable diet and exercise. Therefore, if you have fatty liver, don’t be afraid and worried. It is better to actively try diet therapy and "eat back" the problems you have eaten.

  Then how to treat fatty liver?

  Traditional Chinese medicine believes that this disease is caused by improper drinking and eating, invasion of human body by dampness, emotional disorder, or chronic illness and physical weakness, which leads to poor qi movement, and the combination of dampness, phlegm and blood stasis, which is blocked in the blood vessels and meridians of the liver. Therefore, regulating qi-flowing, eliminating phlegm-dampness, promoting blood circulation and removing blood stasis, and clearing the liver and gallbladder are the main methods for treating this disease in traditional Chinese medicine. The choice of daily diet for patients with fatty liver should also follow this principle. While paying attention to the color, smell and taste of food, try to choose foods that meet the actual needs of individuals.

  List of foods to help the liver "lose weight"

  Foods with fatty liver preventing and treating effects and nutrition metabolism improving effects;

  Patients with fatty liver who are uncomfortable with the right hypochondriac rib (that is, the right chest from the armpit to the sternum) and easy to get angry can eat more vegetables, chrysanthemum, tomatoes, shepherd’s purse, etc., which can clear away heat and cool the liver;

  Patients with bad breath, constipation and fatty liver who overeat greasy food can eat more vegetables and fruits rich in vitamins and cellulose, such as radish, bamboo shoots, wax gourd, loofah, celery, cucumber, water chestnut and hawthorn fruit, which can clear away heat, promote bowel movement and facilitate urination;

  Fatty liver patients with physical weakness can choose low-fat and high-protein foods such as pork lean meat, pigeon meat, rabbit meat, beef lean meat, skim milk, soybean milk, etc., which can tonify liver and kidney, replenish qi and nourish blood.

  Food unsuitable for patients with fatty liver:

  Pig fat, goose, duck eggs, animal oil, animal viscera and animal brain have high fat content; Crab, crab roe, squid, cuttlefish, clam meat and anchovies are high in cholesterol, so it is advisable to eat less or not. Because sugar will turn into fat in the body, which will aggravate fatty liver, it is better to eat less high-sugar foods such as litchi, longan pulp, candied fruit, preserved fruit and sugar.

  Selection of staple food and oil:

  It is suggested that fatty liver patients should choose vegetable oils such as vegetable oil, sesame oil, cottonseed oil and peanut oil, because they contain more unsaturated fatty acids and have the effect of lowering blood cholesterol. The staple food can be low-sugar foods such as corn flour, buckwheat flour, oat flour, bean flour and other products. These foods are coarse grains, which can reduce qi and broaden the intestines and cleanse the greasy stomach.

  One porridge, one soup and one tea are most suitable for liver "fat"

  Patients with fatty liver in daily life can also choose medicated diet for conditioning:

  Hawthorn Carassius auratus soup: Take 30g of raw hawthorn, one crucian carp, 10g of immature bitter orange, appropriate amount of ginger and water, and drink the soup after cooking. Regular administration of this decoction can promote blood circulation and qi circulation, and has a certain effect on hypochondriac swelling pain or acupuncture-like pain, or hepatomegaly and purple tongue.

  Pueraria flower tea: 15g of Pueraria flower, 10g of Salvia miltiorrhiza, 4-5 tablets of Ilex kudingcha, appropriate amount of water, boiling and simmering for 30min, and taking the juice as tea. Used for long-term alcoholism and mutual stagnation of dampness and blood stasis.

  Codonopsis pilosula millet porridge: 10 grams of Codonopsis pilosula, 10 grams of Poria cocos, 20 grams of lentils, boiled for 30 minutes with appropriate amount of water, added with 100 grams of millet, and cooked with slow fire. For people with weak temper, such as listlessness, pale complexion and loss of appetite, this porridge can be taken frequently.

  Special reminder that dietotherapy doesn’t work, hurry up with medication.

  Experts pointed out that while adjusting the diet structure, patients with fatty liver should also take appropriate exercise to keep their mood comfortable, which is helpful for the treatment of fatty liver.

  Special reminder, for those who have the primary disease or the above methods can not be effective, they must go to a regular hospital to find a specialist to deal with it, and cooperate with drug treatment to avoid delaying the illness.

China’s first intelligent blind road application scenario started.

A few days ago, more than 40 people with severe visual impairment came to Hezhuang Cultural and Sports Center in Qiantang District, incarnating as "raiders of the lost ark", and launched an interesting "treasure hunt" in the first application scene of wisdom blind road in China.

At the scene, after the simple training of the staff of the R&D unit, the participants easily mastered the use of the wisdom cane. At the beginning of the activity, each participant got the wisdom cane distributed by the staff. After quickly connecting to the related small programs on their mobile phones, they turned into "raiders of the lost ark" on the designated route.

The treasure hunt route is nearly 100 meters long. Participants will pass through barrier-free ramps, barrier-free elevators and barrier-free doors, and go upstairs, go straight and turn under the guidance of the wisdom blind road. After reaching the finish line, participants can receive corresponding rewards by virtue of the "treasure list" on their mobile phones.

After the experience, visually impaired people praised the innovation of electronic blind roads-

"Enter the end point accurately on the mobile phone and follow the guide. There are voice prompts all the way, which is very clear. When I was looking for treasure, I was particularly happy when I heard the gold coin ringing. " Participant Shen Haidan said.

"Electronic blind roads are more accurate, more secure, more convenient and more humanized than traditional blind roads. The prompts of’ Go Forward’,’ Turn Left’ and’ Turn Right’ make us feel that the service is warm and caring. At present, I feel that there is a slight delay in matching, and I hope I can continue to improve. " Participant Zheng Yan said.

"Electronic blind roads can be located in bathrooms, conference rooms, offices and other places in buildings, which is more suitable for blind friends to travel, and I hope it can be promoted!" Participant Jiang Longxiang said.

The first "Treasure Hunt" of the "Qiantang Cup" was directed by Hangzhou Blind Association, and jointly sponsored by Qiantang Disabled Persons’ Federation and Hezhuang Sub-district Office.

In recent years, Hangzhou Disabled Persons’ Federation and Qiantang Disabled Persons’ Federation have devoted themselves to building the Hezhuang Cultural and Sports Center in Qiantang District as a model of the national advanced barrier-free cultural and sports center. After successfully building the first barrier-free swimming pool in China, they also focused on information barrier-free construction, and created the first intelligent blind road application scene in China.

Zhao Cheng, chairman of Hangzhou Blind Association, introduced that the application scene of the intelligent blind road compensates for the lack of vision through sound, and stimulates the enthusiasm of visually impaired people through technology, which can help them better participate in the experience and integrate into society. "I hope that with the joint efforts of all walks of life in the future, severely visually impaired people can also go out of their homes more conveniently, set foot on urban blind roads, enjoy urban public transportation and enjoy work and life without obstacles."

Characteristics of Poseidon and Evaluation Analysis of Three Typhoons in Northeast China

  General situation and characteristics of typhoon Poseidon

  The 10th typhoon "Poseidon" this year (English name: Haishen;; Name source: China; Name meaning: the mythical god of the sea) was formed in the northwest Pacific Ocean on the night of September 1st, strengthened to a super typhoon level on the 4th, landed on the south coast of South Korea on the morning of the 7th (typhoon level, level 13, 40m/s), moved into helong city, Jilin Province, China in the early morning of the 8th (tropical storm level, level 8, 20m/s), and stopped numbering at 8 o’clock in Dunhua City, Jilin Province.

  Typhoon Poseidon has the following characteristics:

  Strong strength and stable path. At its strongest, Poseidon was a super typhoon, its maximum intensity reached 60m/s (level 17), and its intensity exceeded that of No.9 typhoon "Mesak" (at its strongest, it was 52m/s, level 16), making it the strongest typhoon in the northwest Pacific this year. After the formation of Poseidon, its northward path is similar to that of Typhoon No.9, and its landing point in South Korea and its entry into Jilin Province in China are very similar to that of Poseidon.

  Life history is long, but it is only 5 hours in China. "Poseidon" came into being at 20: 00 on September 1st and stopped numbering in Jilin Province of China at 8: 00 on the 8th, with a life history of 156 hours, but its life history in China was only 5 hours. It moved into China when its intensity weakened to tropical storm level, and then it quickly weakened and degenerated into an extratropical cyclone.

  Strong wind and rain, the affected area and "Mesak" overlap. Under the influence of Poseidon, the accumulated rainfall in central and eastern Heilongjiang, Jilin, eastern Liaoning and other places is 50 ~ 150 mm, and the rainfall at Huanhe Port in Hunchun City, Jilin Province is 168 mm, and Suifenhe River in Mudanjiang City, Heilongjiang Province is 152 mm; The rainfall of 14 national meteorological observatories exceeded the extreme value in September, and the daily rainfall of Suifenhe in Heilongjiang exceeded the historical extreme value. The above areas are accompanied by gusts of 8-9, with the maximum wind speed of 27.8m/s (Grade 10) in Dongning, Mudanjiang City, Heilongjiang Province and 24.6m/s (Grade 10) in Fangchuan Village, Hunchun City, Jilin Province. The area affected by wind and rain is highly overlapped with the area affected by Mesak.

  It is rare in history that three typhoons in succession have affected Northeast China in the past half month.

  In the past half month (from August 26th to September 8th), Northeast China was continuously affected by Typhoon Bawei No.8, Typhoon Mesak No.9 and Typhoon Poseidon No.10, which was the first time since meteorological records were recorded, and the number of typhoons affecting Northeast China was 1.8 more than that of the previous year (1.2). The common features of the three typhoons are as follows:

  Life history is long, and there is concentration. Bawei, Mesak and Poseidon were all formed in the northwest Pacific Ocean, with their life histories of more than five days, among which Mesak has the longest life history of 168 hours (see attached table).

  Strong intensity, all of which are typhoons landing northward. The intensity of the three typhoons increased first, and weakened before landing. At the peak of Bawei, the intensity was strong typhoon level, while Mesak and Poseidon reached super typhoon level. The paths of the three typhoons were stable, all of which landed northward. The landing intensity of Bawei and Poseidon was typhoon level, and that of Mesak was strong typhoon level.

  After three typhoons moved into northeast China successively, they weakened and stopped compiling. After typhoon Bawei moved into Dandong, Liaoning, it continued to move northward into Jilin and then weakened and stopped editing; "Mesak" and "Poseidon" moved into helong city, Jilin Province, then moved westward into Heilongjiang Province, and gradually degenerated into an extratropical cyclone. Among them, "Mesak" stayed in Northeast China for the longest time, reaching 27 hours.

  Three typhoons have brought strong wind and rain influence to Northeast China. During the influence of typhoons Bawei, Mesak and Poseidon, the average rainfall in Northeast China was 35 mm, 54 mm and 45 mm respectively. After moving into Northeast China, Bawei was dominated by gusts of 6-7, with local gusts of 8-10. "Mesak" is dominated by gusts of 8-10, with local gusts of 11-12; Poseidon is dominated by gusts of 8-9, with a local level of 10. Among them, "Mesak" has the strongest influence, and the daily rainfall of 49 national stations has exceeded the historical extreme in September. Generally speaking, Mesak is the strongest, Poseidon is the second, and Bawei is the weakest.

  In the past half a month (from August 26th to September 8th), the average precipitation in Northeast China was 170.1mm, which was three times more than normal, and the highest since 1961. Among them, the precipitation in Heilongjiang Province and Jilin Province is 179.6 mm and 228.3 mm, respectively, which is 3-4 times more than the normal period, the highest in the historical period since 1961, and the precipitation in Liaoning Province is 106.5 mm, more than double the normal period, and the second highest in the historical period since 1961. Up to now, the precipitation in Northeast China (641.0mm) has been 27.4% higher than that in the same period of the previous year (503), which is the second highest in the same period since 1961.

  Attached Table Statistical Comparative Analysis of Typhoon Bawei, Mesak and Poseidon

 

  Future Typhoon Trends and Suggestions for Attention

  It is expected that from September 10th to 15th, sunny weather will prevail in most parts of Northeast China, which is beneficial to agricultural production. In addition, it is estimated that there will be 3 ~ 4 typhoons in the South China Sea and the Pacific Northwest in the middle and late September, of which 1 ~ 2 may bring heavy wind and rain to the South China Sea. In autumn, the path and intensity of typhoons are changeable, and super typhoons are prone to occur. Therefore, the public should pay attention to the typhoon prevention work in time. The wind and rain brought by typhoon have a great impact, so it is necessary to guard against the adverse effects of typhoon wind and rain on agricultural production, fishery and coastal aquaculture, and the secondary disasters that may be caused by urban and rural waterlogging, flash floods, landslides and mudslides.

  (Editor: Zhang Lin)

Alipay responded to promote the optimization of payment service: the amount has been raised, and multi-language and one-code communication will be launched in the near future.

On March 7th, the General Office of the State Council issued the Opinions on Further Optimizing Payment Services and Improving Payment Convenience, which mentioned that the needs of the elderly, foreigners coming to China and other groups should be fully considered, and the aging and internationalization service arrangements should be made.

The relevant person in charge of the People’s Bank of China said that the Opinions put forward six major tasks:

First, effectively improve the acceptance environment of bank cards to meet the needs of the elderly, foreign visitors to China and other groups of "food, housing, transportation, travel, shopping, entertainment, medical care" and other scenarios.

Second, adhere to the positioning of cash, continuously optimize the cash use environment, and continuously improve the level of foreign currency exchange and cash services.

The third is to further enhance the convenience of mobile payment, encourage banks, payment institutions and clearing institutions to cooperate, and make good service arrangements such as aging and internationalization.

The fourth is to better protect consumers’ right to pay. Large business districts, tourist attractions, entertainment venues, hotel accommodation and other key places above designated size must support diversified payment methods such as mobile payment, bank cards and cash.

Fifth, optimize the account opening service process, rationally implement the classified and hierarchical management of accounts, keep a close eye on key areas, key outlets and key business links, improve supporting measures for account opening, and continuously improve the service level of accounts.

Sixth, comprehensively use various ways and channels to continuously strengthen the promotion of payment services.

On the evening of March 7th, Alipay said that it was actively responding to the relevant decision-making arrangements of the CPC Central Committee and the State Council, and with the support and guidance of the People’s Bank of China and the Foreign Exchange Bureau, it was solidly promoting the implementation of various measures to continuously optimize the payment services for the elderly and foreigners coming to China. It is reported that Alipay has completed the promotion and optimization of the transaction limit for foreigners, with the single transaction limit raised from $1,000 to $5,000 and the annual transaction limit raised from $10,000 to $50,000. In addition, new services such as multi-language translation and overseas wallet ride code "One Code Pass" will be launched one after another.

Tenpay said that with the support and guidance of the People’s Bank of China and the foreign exchange bureau, Tenpay has implemented a number of measures around "aging and upgrading". In terms of facilitating the payment of foreign nationals in China, simplification measures have continued to land. Since the comprehensive upgrade in July last year, the transaction volume of WeChat payment foreign cards has continued to grow. Compared with the opening of only some pilot merchants, the highest number of transactions in a single day in February 2024 increased nearly five times.