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State Taxation Administration of The People’s Republic of China Ministry of Human Resources and Social Security the State Council Poverty Alleviation Office Ministry of Education
Announcement on the implementation of specific operational issues related to tax policies to support and promote entrepreneurship and employment of key groups
State Taxation Administration of The People’s Republic of China Announcement No.10 of 2019

In order to implement the spirit of the Notice of the State Council Poverty Alleviation Office of the Ministry of Finance and the State Administration of Taxation on Further Supporting and Promoting the Entrepreneurial Employment of Key Groups (Caishui [2019] No.22), the specific operational issues are hereby announced as follows:

I. Tax policies for individual businesses of key groups

(1) Application

1. If the poverty-stricken people who set up a file for self-employment are engaged in self-employment, they will enjoy preferential treatment when filing tax returns with the competent tax authorities.

2. Persons who have been registered as unemployed for more than half a year, zero-employment families, registered unemployed persons who enjoy the working age of urban residents’ minimum living guarantee families, and college graduates within the graduation year can apply for the Employment and Entrepreneurship Certificate (or the Employment and Unemployment Registration Certificate, the same below) and the registration license of individual industrial and commercial households (tax registration certificate is required for those who have not completed the "integration of the two certificates") to start businesses at or above the county level (including the county level, the same below). The human resources and social security departments at or above the county level shall verify whether they have enjoyed preferential tax policies for entrepreneurship and employment of key groups in accordance with the provisions of document No.22 [2019] of Caishui. For those who meet the requirements stipulated in Document No.22 of Caishui [2019], please indicate "tax policy for self-employment" or "tax policy for self-employment in graduation year" on the Employment and Entrepreneurship Certificate.

(two) the order and amount of tax relief

If key groups are engaged in self-employment, in accordance with the provisions of Article 1 of Caishui [2019] No.22 Document, within the annual tax reduction and exemption limit, the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax will be deducted in turn. The tax basis of urban maintenance and construction tax, education surcharge and local education surcharge is the value-added tax payable before enjoying this preferential tax policy.

If the actual operating period of a taxpayer is less than one year, the tax reduction or exemption limit shall be converted by the actual number of months. The conversion formula is: tax reduction and exemption limit = annual tax reduction and exemption limit ÷12× actual operating months.

If the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax payable by taxpayers are less than the tax reduction or exemption limit, the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax shall be limited; If the actual payable value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax are greater than the tax reduction or exemption limit, it shall be limited to the tax reduction or exemption limit.

(3) Tax relief management

Persons who have been registered as unemployed for more than half a year, registered unemployed persons from zero-employment families and urban low-income families, and college graduates who enjoy this tax preference during the graduation year, shall keep the Employment and Entrepreneurship Certificate (marked with "tax policy for starting their own businesses" or "tax policy for starting their own businesses during the graduation year") for future reference, and the poverty-stricken people who have filed a card need not keep information for future reference.

Second, the tax policy for enterprises to recruit key groups

(1) Application

Enterprises that enjoy preferential tax policies for the employment of key groups shall submit applications to the human resources and social security departments at or above the county level with the following materials:

1. "Employment and Entrepreneurship Certificate" held by the recruiter (poverty-stricken people who need to file a card do not need to provide it).

2. The labor contract (copy) signed between the enterprise and the key group, and the social insurance record paid by the enterprise for the key group according to law. Where internal information sharing and data comparison are used for auditing, enterprises may no longer be required to provide social insurance payment records.

After receiving the materials submitted by the enterprise, the human resources and social security department at or above the county level shall focus on verifying the following:

1. Whether the hiring personnel belong to the scope of personnel enjoying preferential tax policies, and whether they have enjoyed preferential tax policies for entrepreneurship and employment of key groups before.

2. Whether the enterprise has signed a labor contract with the recruiter for more than one year, and paid social insurance for the recruiter according to law.

After verification, for the key groups holding the Employment and Entrepreneurship Certificate, the "enterprise tax absorption policy" shall be indicated on the Employment and Entrepreneurship Certificate; The qualified enterprises shall be issued with the "Certificate of Employment Recognition of Enterprises Absorbing Key Groups".

If there is a change in the number of employees, an application for change shall be made to the human resources and social security department.

The enterprises mentioned in this announcement refer to enterprises and other units that belong to VAT taxpayers or enterprise income tax taxpayers.

(two) the order and amount of tax relief

1. Taxpayers shall calculate the total amount of tax reduction and exemption of their units according to the number of key groups they employ and the actual working months, and deduct the value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge in turn every month within the total amount of tax reduction and exemption. The tax basis of urban maintenance and construction tax, education surcharge and local education surcharge is the value-added tax payable before enjoying this preferential tax policy.

If the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge payable by taxpayers are less than the total amount of tax reduction and exemption, they shall be limited to the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge; If the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge are greater than the total amount of tax reduction and exemption, they shall be limited to the total amount of tax reduction and exemption. At the end of the tax year, if the value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge actually reduced or exempted by the taxpayer are less than the total amount of tax reduction or exemption calculated, the taxpayer will deduct the enterprise income tax with the difference when the enterprise income tax is settled. If the deduction is not completed in the current year, it will not be carried forward to the subsequent annual deduction.

Enjoy preferential policies in the same year, key groups of people working less than 1 year, should be converted to the actual number of months of their total tax reduction and exemption.

Total amount of tax reduction and exemption = ∑ Number of working months of each key group personnel in this enterprise this year ÷12× specific quota standard.

2. In the second year and the following year, the new recruits, the original recruits and their working hours shall be implemented according to the above procedures and measures. Calculate that the maximum period for each key group member to enjoy preferential tax policies shall not exceed 36 months.

(3) Tax relief management

Enterprises that employ key groups to enjoy this preferential treatment shall keep the following materials for future reference:

1. Persons who have been registered as unemployed for more than half a year and enjoy preferential tax policies, registered unemployed persons from zero-employment families and urban low-income families, and the Employment and Entrepreneurship Certificate of college graduates within the graduation year (marked "tax policy for enterprises").

2. The "Certificate of Employment Identification of Enterprises Absorbing Key Groups" issued by the human resources and social security department at or above the county level.

3 "The actual work schedule of key group personnel this year" (see annex).

Three, with the "Employment and Entrepreneurship Certificate" to enjoy the above preferential policies, according to the following provisions to apply for the "Employment and Entrepreneurship Certificate"

(1) Unemployed persons shall register for unemployment in the public employment service institution of their permanent residence and apply for the Employment and Entrepreneurship Certificate. The public employment service agencies shall indicate the registered unemployed persons of zero-employment families and urban low-income families in their Employment and Entrepreneurship Certificates.

(two) during the graduation year, college graduates apply for the Employment and Entrepreneurship Certificate from the public employment service agency with their student ID cards, or entrust the employment guidance center of the university to apply for the Employment and Entrepreneurship Certificate from the public employment service agency; Within the graduation year, college graduates can apply for the Employment and Entrepreneurship Certificate directly from the public employment service agencies with their graduation certificates.

Fourth, the management of preferential tax policies

(a) strict examination and issuance of various documents. No unit or individual may forge, alter, transfer or lease relevant vouchers, and offenders will be punished according to law; For those who lend or transfer the Employment and Entrepreneurship Certificate, the competent human resources and social security department shall take back the Employment and Entrepreneurship Certificate and put it on record; For enterprises and individuals that have obtained tax reduction or exemption by the above means, the competent tax authorities should recover the tax that has been reduced or exempted and deal with it according to law.

(two) "Employment and Entrepreneurship Certificate" adopts real-name registration system, which is limited to the holder’s own use. Entrepreneurs engaged in self-employed, "Employment and Entrepreneurship Certificate" kept by myself; If it is employed by the employer, the certificate shall be kept by the employer during the period of enjoying preferential tax policies. The Employment and Entrepreneurship Certificate is unified by the Ministry of Human Resources and Social Security, and printed by the human resources and social security departments of all provinces, autonomous regions and municipalities directly under the Central Government, as an effective certificate for auditing the employment and unemployment situation of workers and enjoying policies.

(3) The Certificate of Employment Recognition of Enterprises Absorbing Key Groups shall be uniformly printed by the Ministry of Human Resources and Social Security of all provinces, autonomous regions and municipalities directly under the Central Government, and the relevant information shall be provided to the tax authorities by the local human resources and social security departments as required.

(four) at or above the county level human resources and social security, taxation departments and poverty alleviation offices to establish a system of information exchange and investigation of workers’ employment. The Ministry of Human Resources and Social Security has established a nationwide inquiry system for the Employment and Entrepreneurship Certificate, which can be used by human resources and social security, finance and taxation departments at all levels to inquire about the information of the Employment and Entrepreneurship Certificate. The State Council Poverty Alleviation Office has established a unified national poverty alleviation and development information system for poverty alleviation offices at all levels, human resources and social security, finance and taxation departments to inquire about the identity of the poverty-stricken people who have established the card.

(5) If the tax authorities at all levels have doubts about the identity of the poverty-stricken population with the Employment and Entrepreneurship Certificate or the filing card, they may submit it to the human resources and social security department at the same level and the poverty alleviation office for investigation. The human resources and social security department at the same level and the poverty alleviation office shall stipulate a reasonable working time limit according to the specific circumstances, and inform the tax authorities of the investigation results within the time limit.

V. This announcement shall come into force as of January 1, 2019. The Announcement of State Taxation Administration of The People’s Republic of China Ministry of Finance, Ministry of Human Resources and Social Security, Ministry of Education and Ministry of Civil Affairs on the Specific Operational Issues Concerning the Continued Implementation of Tax Policies to Support and Promote Entrepreneurship and Employment of Key Groups (State Taxation Administration of The People’s Republic of China Announcement No.27, 2017) shall be abolished at the same time.

It is hereby announced.

Attachment: Actual working schedule of key group personnel this year (sample table)

State Taxation Administration of The People’s Republic of China Ministry of Human Resources and Social Security the State Council Poverty Alleviation Office Ministry of Education
February 26, 2019

　　Fu kai mei Xue Jing China petroleum & petrochemical research institute

　　At present, global petroleum and petrochemical companies are accelerating the pace of low-carbon transformation, and biochemistry has become one of the key areas of common concern for all companies. ExxonMobil, as the world’s leading integrated upstream and downstream oil company, has advantages in resources, technology, market and other aspects. Many years ago, ExxonMobil took biochemistry as a part of its business layout and achieved certain results.

　　Development course of biochemical business

　　According to different business positioning and development priorities, the development of ExxonMobil’s biochemical business can be roughly divided into two stages.

　　The first stage (2009— 2016): Forward-looking layout. Exxonmobil believes that microalgae is a more potential raw material for producing biofuels in the future compared with corn and straw, so it takes the third generation biofuel based on microalgae as the entry point for the company to enter the biochemical field, and invests a lot of money in key layout. In 2009, ExxonMobil invested $600 million to develop microalgae biofuels in cooperation with the biotechnology company Synthetic Genomics. In 2015, we invested USD 1 million to cooperate with Michigan State University to improve the production efficiency of algae oil and microalgae products. In addition, we also cooperated with Colorado University of Mining and Technology to conduct basic research on algae photosynthesis and carbon sequestration.

　　The second stage (2016-present): strategic adjustment. After more than 10 years of exploration in the field of microalgae biofuels, ExxonMobil believes that this technology is still far from industrialization (it will only be competitive when the price of crude oil reaches 500 US dollars/barrel), and then its layout will focus on the second generation biofuels with agricultural and forestry wastes and waste oils as raw materials. The company has stopped investing in the microalgae project of Colorado University of Mining and Technology and the biotechnology company Viridos (formerly known as Synthetic Genomics). At the same time, cooperate with REG, a renewable energy group, to study the production of biodiesel from agricultural wastes; Cooperate with Colijn Company to expand raw materials to different kinds of cellulose; Acquisition of a 49.9% stake in Biojet, a Norwegian biofuel company, to enhance the supply capacity of biofuels.

　　Strategic analysis of biochemical business development

　　Since 2009, although the development of global liquid biofuels once fell into a trough, ExxonMobil has kept its biofuel business in several business restructurings, and explored the technology of making biofuels and biochemicals from different biomass raw materials. Its development strategy has the following three characteristics.

　　First, relying on its own development orientation and advanced layout, biofuel technology is taken as the breakthrough point of biochemical business layout. Because the fuel business is the absolute advantage of ExxonMobil, it chose to start from this field when laying out its biochemical business, and turned its eyes to microalgae with more potential in the future to become a leader in this field. Recently, although the focus of ExxonMobil’s layout has shifted, it is still based on the fuel field, and its target is mainly the second-generation biodiesel and sustainable aviation fuel with supply gap in the current market. In terms of technical route, it has developed the second generation biodiesel production process based on cellulose biological enzyme conversion, which has been successfully applied to automobiles and heavy trucks; The pretreatment of forest waste based on traditional chemical transformation — Gasification — Fischer-Tropsch synthesis process can produce the second generation biodiesel and sustainable aviation fuel. In addition to cooperative development, ExxonMobil also increased the supply of low-carbon fuel through mergers and acquisitions of mature enterprises and procurement.

　　Second, based on the breakthrough in biofuel production, it gradually expanded to the research and exploration of raw materials and products. On the one hand, ExxonMobil continues to expand the range of raw materials and explore the feasibility of vegetable oil, waste cooking oil, alcohol and carbon dioxide as sustainable raw materials. For example, converting biomass and waste into renewable methanol to produce sustainable aviation fuel; Convert the captured carbon dioxide into sustainable aviation fuel. On the other hand, we will expand product varieties and develop bio-based lubricant base oil and other products besides biodiesel and sustainable aviation fuel. For example, we cooperated with the University of Wisconsin to carry out a joint research project on biomass upgrading technology to increase the added value of bio-based products through further reaction.

　　The third is to take rapid breakthrough as the development goal and adopt different R&D models based on its own R&D foundation. ExxonMobil’s bio-fuel technology route is mainly divided into two categories: one is bio-refining technology route based on traditional refining, and the other is industrial biotechnology route based on fermentation and enzyme catalysis. For the former, ExxonMobil has accumulated profound research, focusing on independent research and development. Aiming at the utilization of biomass raw materials such as vegetable oil and restaurant waste oil, it developed proprietary technology EMRD^TM and dewaxing catalyst BIDW^TM. By hydrodeoxygenation and isomerization of triglycerides, the second generation biodiesel (or sustainable aviation fuel) was obtained, and the product had good low-temperature fluidity. For industrial biotechnology, ExxonMobil mainly develops through cooperation with mature companies and universities. For example, we cooperated with REG and Colijn Company to produce biodiesel from renewable cellulose sugar from fermented agricultural wastes, so as to improve the conversion rate and biodiesel yield.

　　Suggestions to China’s petroleum and petrochemical companies

　　In May, 2022, the National Development and Reform Commission issued the "Tenth Five-Year Plan for Bio-economic Development", which put forward the objectives of bio-economic development and defined four key development areas, including the substitute application of biomass, and pressed the acceleration button for the development of biochemical industry. By analyzing the development experience of ExxonMobil, the following three suggestions are put forward for the development of biochemical business of China’s petrochemical companies.

　　First, seize the opportunity of the times, coordinate the overall layout of the company’s business, and do a good job in top-level design. China’s petroleum and petrochemical companies should seize the opportunity period of bio-economy, base on the company’s goal of low-carbon development and energy transformation, and combine their own development characteristics and foundations to select and focus on appropriate biochemical business segments, such as biofuels or bio-based chemicals. Coordinate and optimize the overall layout of biochemical business and its existing business, do a good job in top-level design and formulate practical implementation paths, give full play to the advantages of biochemical technology such as negative carbon attributes, high reaction efficiency and reduced dependence on crude oil, and help the company to transform into a green and low-carbon company.

　　Second, in the early stage of new business development, expand open cooperation and technology introduction to seize market opportunities. For China’s petrochemical enterprises, compared with the traditional refining and chemical business, the biochemical business is relatively new. When entering a new field, we can refer to ExxonMobil’s development strategy, speed up technological breakthrough by cooperating with leading enterprises in the industry or introducing technology, realize the large-scale application of key biochemical technologies as soon as possible, and seize market opportunities. For example, relying on the company’s existing technology and equipment, biomass oil products with relatively stable quantity and properties can be obtained through cooperation with biomass oil producers to replace part of crude oil and produce biofuels and bio-based chemicals with mixed feed.

　　Third, when the business development enters a mature stage, strengthen the forward-looking technology reserve and create a competitive advantage. At present, global scientific and technological innovation has entered an unprecedented intensive active period, and new technologies such as synthetic biology and gene editing are reconstructing the competitive pattern of various industries. With the biochemical business of China’s petrochemical companies on the right track, it is suggested that they closely follow the development trend of scientific and technological innovation in the field, rely on the company’s existing technological innovation system, focus on the bottleneck and demand of industrial development, start with basic research, develop forward-looking technology and subversive technology reserves, and strengthen the protection of intellectual property rights of related technologies to create new competitive advantages in the biochemical field.

When Putin rose, he simply took off his shirt and went fishing naked.

President Putin strolled along the Yenisei River.

　　　　Guangzhou Daily reported on August 24th that when Russian President Vladimir Putin showed off the diplomatic and military "muscles" of great powers, he was undoubtedly always able to impress the whole world. But perhaps few people can think that Putin can stimulate a large number of eyeballs when he reveals his real muscles. The photos he took topless during his vacation in Siberia last week are still talked about by many Russians.

　　　　The president undressed.

　　　　During his vacation in Siberia with Prince Albert II, head of state of Monaco, from August 13th to 15th, Putin showed the little-known side of the Russian leader.

　　　　Putin changed his formal attire of suit and tie, put on sunglasses, sun hat and jeans, and accompanied Prince Albert II to travel around the cultural and natural scenery of the Republic of Tuva. Riding a rubber raft on the Yenisei River, driving an off-road vehicle for a ride on the mountain road and riding a fine horse on the grassland, Putin is quite cowboy.

　　　　On the banks of Yenisei River, when Putin rose, he simply took off his coat, swung his rod naked and fished, so that his strong body could get in close contact with nature.

　　　　Photographers certainly can’t miss this wonderful shot, and Putin’s semi-nude photos immediately appeared in many newspapers, televisions and websites. The Kremlin also published a set of photos taken by Putin during his vacation on the official website, including a photo of Putin walking naked by the river.

　　　　People are hotly discussing

　　　　Putin’s half-naked appearance for a week has been hotly debated in the streets, newspapers, websites, radio and television, and many women in Russia have even praised the body of the 54-year-old national leader.

　　　　The Communist Youth League Pravda, one of the largest newspapers in Russia, reported that since the newspaper published Putin’s semi-nude photos, a large number of netizens have posted messages on their websites, commenting on Putin’s "robust body", among which many female netizens "exclaimed with joy and did not hesitate to praise".

　　　　Evgeniya Albat, the host of the radio program, was criticized by many female listeners for commenting that the semi-nude photos were inconsistent with Putin’s status as President. Many female listeners also sent her emails to express their appreciation for Putin’s strong body.

　　　　The Communist Youth League Pravda also published a report entitled "Get a Body Like Putin" on the 22nd, in which a fitness instructor described in detail how to exercise a strong body like Putin. On a semi-naked picture of Putin published in the essay, the editor also specially marked the main muscle groups on Putin with arrows.

　　　　For the photo of Putin riding a horse in a tight white shirt, the report said: "The outline (muscle) under the shirt is very clear."

　　　　Sports "cool" will

　　　　Although he is over half a year old, Putin still maintains a strong body, which is not unrelated to his love of sports.

　　　　Putin loves judo very much, and has been practicing it since he was a child. At the age of 18, he has become a master of black belt. He is also a master of Sambo wrestling. He was awarded the title of "Sportsman" in Sambo wrestling and was elected honorary president of the International Amateur Sambo Wrestling Federation in 2005. He also often swims and likes skiing.

　　　　In Russia, where athletes come forth in large numbers, sports are not only helpful for Putin to keep fit. He once said in an interview: "Sports help me form an understanding of the world, people and people."

　　　　"He is cool," said Sergei Markov, director of the Russian Institute of Political Studies. "This is his image during his presidency-cool."

Editor: Li Erqing