Interpretation and Interim Provisions of the Ministry of Finance and the State Administration of Taxation on Some Specific Issues of Property Tax

Cai Shui Di Zi [1986] No.8

  I. Interpretation of cities, counties, towns and industrial and mining areas

  A city refers to a city established with the approval of the State Council.

  County refers to the seat of the county people’s government that has not established an organic town.

  An established town refers to an established town approved by the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government.

  Industrial and mining area refers to the location of large and medium-sized industrial and mining enterprises with relatively developed industry and commerce and relatively concentrated population, which meet the standards of established towns stipulated by the State Council, but have not yet established a town system. Industrial and mining areas where property tax is levied must be approved by the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government.

  Two, about the city, the town tax scope explanation

  The scope of taxation in cities is urban areas, suburbs and counties under the jurisdiction of cities. Not including rural areas.

  The taxation scope of the towns is the seat of the town people’s government. Does not include the administrative villages under its jurisdiction.

  III. Interpretation of "People’s Organizations"

  "People’s organizations" refer to various social organizations established or registered by government departments authorized by the State Council and allocated by the state for administrative expenses.

  Four, about the "units funded by the state financial department", whether it includes institutions funded by the state financial department and implementing the differential budget management?

  Although the institutions that implement the differential budget management have a certain income, the part of the income that is not enough for their own expenses will be subsidized by the state financial department. Therefore, the institutions that implement the differential budget management also belong to the units that are funded by the national financial department, and their own occupied properties are exempted from property tax.

  Five, about the unit funded by the national financial department, the source of funds is self-supporting, is there any tax reduction or exemption?

  Units that are funded by the state financial department shall be subject to property tax after their sources of funds are self-supporting. However, in order to encourage institutions to stand on their own feet economically, the units funded by the state financial department shall be exempted from property tax for three years from the year when the funds of institutions are self-supporting.

  Six, on the tax-free units occupied property interpretation

  The real estate occupied by state organs, people’s organizations and the army refers to the office buildings and official buildings of these units themselves.

  The real estate occupied by public institutions refers to the business premises of these units themselves.

  The real estate occupied by religious temples refers to the houses where religious ceremonies are held and the houses used by religious personnel for living.

  Parks, scenic spots and historical sites for their own use refer to houses for public visits and offices of their management units.

  The property rented by the above-mentioned tax-free units and the production and business properties not used for their own business are not within the scope of tax exemption, and property tax should be levied.

  7. How to levy property tax on taxpayers and individuals who use other units’ properties without rent?

  Taxpayers and individuals who use the property of real estate management departments, tax-exempt units and tax payers without rent shall pay the property tax on behalf of the users.

  Eight, about the taxpayer whose property is not in one place, how to determine the tax payment place?

  Article 9 of the Provisional Regulations on Property Tax stipulates that "property tax shall be collected by the tax authorities where the property is located." Taxpayers whose real estate is not in one place should pay property tax to the tax authorities where the real estate is located according to the location of the real estate.

  Nine, about the factories and warehouses outside the scope of the levy area, can the property tax be levied?

  According to the provisions of the Provisional Regulations on Property Tax, no property tax should be levied on factories and warehouses that are not within the scope of the levy area.

  Ten, about all kinds of schools, hospitals, nurseries and kindergartens owned by enterprises, can they be exempted from property tax?

  Property occupied by schools, hospitals, nurseries and kindergartens run by enterprises can be exempted from property tax by comparing with the property occupied by units allocated by the state financial department.

  Eleven, about the underground civil air defense facilities for business purposes, should the property tax be levied?

  In order to encourage the use of underground civil air defense facilities, property tax will not be levied temporarily.

  12. Should property tax be levied on the property owned by individuals for rent?

  Personal rental property, regardless of use, shall be subject to property tax.

  13. Regarding the residential houses owned by individuals, can the area standard be approved by the local authorities and the property tax be levied on the part exceeding the area standard?

  According to the provisional regulations on property tax, all non-business properties owned by individuals are exempt from property tax. Therefore, all residential houses owned by individuals, regardless of the size, are exempt from property tax.

  Fourteen, about the rental housing owned by individuals, is the property tax calculated according to the residual value of the property or the property tax calculated according to the rental income of the property?

  According to the provisional regulations on property tax, if the property is rented, the rental income of the property shall be the tax basis of the property tax. Therefore, individuals renting houses should be taxed according to their rental income.

  15. How to determine the original value of real estate?

  The original value of real estate refers to the original price of the house recorded by the taxpayer in the account book "fixed assets" in accordance with the accounting system. If the taxpayer fails to record the property tax according to the provisions of the accounting system, the original value of the property should be adjusted according to the provisions when the property tax is levied. If the original value of the property is obviously unreasonable, it should be re-evaluated.

  Sixteen, about the damaged uninhabitable houses and dangerous houses, can the property tax be exempted?

  Appraised by the relevant departments, the damaged houses and dangerous houses can be exempted from property tax after stopping using them.

  17. Regarding the calculation and payment of property tax based on the residual value after deducting 10% to 30% from the original value of the property, can the deduction range be determined according to the old and new degree of the house? Can the deduction for some houses exceed this provision?

  According to the provisions of the Provisional Regulations on Property Tax, the specific deduction range and whether to distinguish between the old and new houses are determined separately, and the deduction range can only be within 10% to 30% as stipulated by the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government.

  Eighteen, about the real estate of low-profit enterprises and loss-making enterprises, can the property tax be exempted?

  Property tax is a property tax. Property tax should be levied on the property of low-profit enterprises and loss-making enterprises in accordance with the regulations, so as to promote enterprises to improve their management and economic benefits. However, in order to take care of the actual affordability of enterprises, the local authorities can temporarily exempt the property tax for a certain period of time according to the actual situation.

  Nineteen, about how to tax new houses?

  Houses built by taxpayers shall be subject to property tax from the month following their completion.

  Houses built by taxpayers entrusted by construction enterprises shall be subject to property tax from the month following the acceptance formalities.

  Taxpayers should levy property tax on newly-built houses that have been used or leased or lent before going through the acceptance formalities.

  20. Should the property tax be stopped after the enterprise stops production or is cancelled?

  After the enterprises stop production and cancel, if their original properties are idle, the property tax may not be levied temporarily with the approval of the tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government; If these properties are transferred to other tax-collecting units for use or enterprises resume production, property tax shall be levied in accordance with regulations.

  21. Should property tax be levied on temporary houses on capital construction sites?

  All temporary houses, such as work sheds, material sheds, rest sheds, offices, canteens, tea stoves, garages, etc., which serve the capital construction site, whether they are built by the construction enterprises themselves or invested by the capital construction units, will be exempted from property tax during the construction period. However, if, after the completion of the infrastructure project, the construction enterprise returns or evaluates the temporary house to the infrastructure unit, the property tax shall be levied in accordance with the regulations from the month after the infrastructure unit receives it.

  Twenty-two, about the parks, scenic spots and historical sites attached to the business units to use or rent the property, should the property tax be levied?

  Property tax shall be levied on the properties used and rented by business units attached to parks, places of interest and historical sites, such as theaters, restaurants, tea houses and photo studios.

  Twenty-three, about the rental of real estate, the lessee repairs it, and does not pay the rent. Should property tax be levied?

  If the lessee uses the property to pay the repair fee to offset the rent of the property, the property owner of the property shall still pay the property tax in accordance with the regulations.

  Twenty-four, about the house overhaul period, can be exempted from property tax?

  If the house overhaul is stopped for more than half a year, the property tax may be exempted during the overhaul period upon the application of the taxpayer and the examination of the tax authorities.

  Twenty-five, how to levy property tax on houses jointly used by tax payers and tax-exempt units?

  Houses jointly used by taxpayers and tax-exempt units shall be divided according to their respective parts, and property tax shall be levied or exempted respectively.

In 2020, China Golden Rooster and Hundred Flowers Film Festival was launched in Zhengzhou, and "Fighting the epidemic", "Getting rid of poverty" and "Yellow River spirit" became the key words.

writing| Ji Zhengpeng

 edit| Ji Zhengpeng

On the evening of September 24th, the launching ceremony of 2020 China Golden Rooster and Hundred Flowers Film Festival (the 35th Hundred Flowers Award) was held in Zhengzhou, Henan. Hu Xiaohan, member of the Party Group of China Federation of Literary and Art Circles, He Jinping, Vice Governor of Henan Province, Wang Xinwei, Vice Governor of Henan Province and Mayor of Zhengzhou City, Li Xuejian, Honorary Chairman of China Film Association, and Zhang Hong, Party Secretary and Vice Chairman of China Film Association attended the opening ceremony.

Wang Xinwei

Wang Xinwei said in his speech: Film is an important literary product to satisfy people’s yearning for a better life. Zhengzhou will take the opportunity of hosting the China Golden Rooster and Hundred Flowers Film Festival and the starry sky screening in 2020 to continuously improve the public service level of film and make contributions to the high-quality development of the film industry.

Hu Xiaohan

Hu Xiaohan said: At present, the 13th Five-Year Plan is coming to a successful conclusion, and victory in building a well-off society in an all-round way is in sight. China’s films gradually got rid of the haze of COVID-19 epidemic, and once again took advantage of the situation to restart the new journey of building a film power. I sincerely hope that the majority of filmmakers will cherish the development opportunities brought by the new era, grasp the pulse of the times, undertake the mission of the times, listen to the voices of the times, respond to the topics of the times, and enrich people’s cultural life and inspire people’s spiritual strength with colorful film art.

At the launching ceremony, children’s chorus performance combined with scene narration conveyed the voice from the Yellow River to the world. Wang Qingxiang, Renhua Na, Yin Li, Liu Jin, Lu Qi, Wu Jun, Hu Mei, Sophie and Fan Yujie read "I’m from the Yellow River", telling the close relationship between the Yellow River and light and shadow.

Xu Hongyu, the director of the opening film of China Golden Rooster and Hundred Flowers Film Festival, starring Haoran Liu, Peng Yuchang and YIN FANG, also appeared at the launching ceremony. Xu Hongyu introduced: The movie is called "Home at One o’clock", which means "With a mouse click, the baby comes home", and it tells the story of three young people’s struggle to pursue their dreams.

Xu Hongyu (second from left), director of the film Get Home at One o’clock, stars Haoran Liu (third from left), Peng Yuchang (fifth from left) and YIN FANG (fourth from left).

At the launching ceremony, filmmakers Xu Fan, Zhao Wei and Yao Chen acted as the producer of three Hundred Flowers Award-themed public welfare short films: How are you, The Road to Wealth on the Cloud and A Seed, which respectively correspond to the three core keywords of "Fighting Epidemic", "Fighting Poverty" and "Yellow River Spirit". Actors such as Xu Fan, Yao Chen, Xiao Shenyang and Wang Zhi also shared "2020 in the eyes of filmmakers" with these three key words as their themes.

Xu Fan

Xu Fan said in the short film "How are you?" "The epidemic prevention and control continues. I joined hands with Zhu Yilong, an actor who is also a native of Wuhan, and brought this short film "How are you?" to thank the Wuhan people for their compatriots who fought side by side with us. "

In the following links, Wu Baowen, the producer of the classic film Jiao Yulu in 1990, Jixing Wang, Li Xuejian, Wenhua Fang, the screenwriter, and Qiang Jun, the photographer, appeared together to share their feelings about the 30th anniversary of the film.

The crew of the classic film Jiao Yulu in 1990.

In addition, Jiao Shouyun, Yu Yin, Guo Xiaodong and Du Wenwei, the creators of the new film My Father Jiao Yulu, also came to the scene to talk about the spirit of Jiao Yulu. According to reports, the film is scheduled to be released in 2021.

The cast of My Father Jiao Yulu

Subsequently, Haoran Liu, the image ambassador of the Golden Rooster and Hundred Flowers Film Festival, sent a message to the starry sky screening.

Turbo Liu

Hu Xiaohan, He Jinping and Lou Yuanyong, a rural film projectionist, took the stage to start the starry sky screening.

From left to right: Lou Yuanyong, Hu Xiaohan and He Jinping.

In the familiar melody of "the wave width of a big river", the whole launching ceremony came to an end. After the launching ceremony, the classic film "Jiao Yulu" was screened as the main screening venue of "Starry Cinema".

In addition, the reporter learned from the press conference of China Golden Rooster and Hundred Flowers Film Festival (the 35th Hundred Flowers Award) in 2020 that during the film festival from 24th to 26th, the organizing committee will adhere to the principles of "highlighting culture for the benefit of the people", "highlighting the culture of the Central Plains" and "persisting in thrifty hosting", and strive to achieve the expected goal of "being more innovative, influential and motivated".

Press conference site

According to Zhang Hong, Party Secretary and Resident Vice Chairman of the China Film Association, the main activities of the China Golden Rooster and Hundred Flowers Film Festival in 2020 will consist of the launching ceremony of the film festival, the special film exhibition, the China Film Forum and other academic activities, the commendation ceremony for the nominees of the 35th Hundred Flowers Award, the award ceremony and the closing ceremony of the film festival.

Zhang hong

Nine awards including Best Film, Excellent Film, Best Screenplay, Best Director, Best Actor, Best Actress, Best Supporting Actor, Best Supporting Actress and Best Newcomer will be announced on the evening of September 26th. Zhang Hong said that each of the best awards of this year’s Hundred Flowers Award will be voted by the final evaluation committee composed of 101 audience judges at the award ceremony, and will be announced one by one at the award ceremony.

According to Huang Qing, member of the Standing Committee of Zhengzhou Municipal Committee and Minister of Propaganda Department, according to the requirements of higher authorities, this year’s film festival will not invite foreign guests to China from 24th to 26th, and will not hold large-scale gathering activities such as red carpet ceremony and opening ceremony. Strictly control the number and scale of guests in the film industry, do not organize live audiences in award-giving activities, and reduce large-scale gathering in offline activities.

Huang Qing

Under the premise of safe and controllable epidemic prevention and control, this year’s film festival has designed special activities such as "artists go to the grass roots", "starry sky screening" and "watching movies to benefit the people", set up a series of mass cultural activities such as "Sunrise in Songshan ‘ao, reunion with Shaolin Temple" and "My family’s film happy view", and launched a series of programs and activities with distinctive themes such as Yellow River culture and Central Plains elements.

In the event of "Watching the Movie and Benefiting the People", Zhengzhou City arranged a special fund of 15 million yuan as a whole, and launched the event in the whole city from September 9 to December 7. The coupons were distributed on time at 10: 00 sharp every day on the two ticketing platforms of Taobao Film and Cat’s Eye, and the coupons were valid for two weeks.

In the "Starry Sky Show" activity, in order to let more citizens participate in this movie feast, the film festival has arranged 101 open-air viewing places in the whole city, focusing on all previous Hundred Flowers Award-winning films, outstanding films on the big screen of China films in recent years and nominated films of the 35th Hundred Flowers Award. "At the same time, some artists will be invited to attend the starry sky screening activities, so that artists can approach the community, enterprises, villages, schools, military camps and other starry sky screening sites to interact with the masses," Huang Qing said.

statement

Welcome to share with friends.

Beijing said it should pay close attention to the implementation, adjustment and optimization of real estate policies.

  After the Ministry of Housing and Urban-Rural Development has adjusted the direction of real estate policy optimization, Beijing’s landing rules are expected to be accelerated.

  On the evening of the 29th, the official WeChat official account of Beijing Municipal Commission of Housing and Urban-Rural Development, "Anju Beijing", announced that it would strongly support and better meet the rigid and improved housing needs of residents and promote the stable and healthy development of Beijing’s real estate market.

  On July 24th, Politburo meeting of the Chinese Communist Party pointed out that it is necessary to adapt to the new situation that the relationship between supply and demand in China’s real estate market has undergone major changes, adjust and optimize the real estate policy in a timely manner, and make good use of the policy toolbox to better meet the rigid and improved housing needs of residents and promote the stable and healthy development of the real estate market.

  Recently, the Ministry of Housing and Urban-Rural Development held an enterprise symposium. At the meeting, Ni Hong, Minister of Housing and Urban-Rural Development, said that it is necessary to continue to consolidate the stabilization and recovery of the real estate market, vigorously support the demand for rigid and improved housing, and further implement various policies and measures; Continue to do a good job in ensuring the delivery of buildings, speed up the delivery of project construction, and effectively protect the legitimate rights and interests of the people.

  The positive signal of the property market released in Beijing is based on the above two meetings. On the 29th, the Beijing Municipal Commission of Housing and Urban-Rural Development released a message saying: "The Municipal Commission of Housing and Urban-Rural Development will seriously study and understand the spirit of Politburo meeting of the Chinese Communist Party, and in accordance with the requirements of Minister Ni Hong’s speech at the enterprise symposium, under the leadership of the municipal party committee and the municipal government, adhere to the general tone of striving for progress while maintaining stability, and combine the actual situation of Beijing’s real estate market with relevant departments to pay close attention to implementation."

  According to the data of the National Bureau of Statistics, in June, the sales price of new commercial housing in first-tier cities increased by 0.1% from the previous month to be flat, of which Beijing increased by 0.1% from the previous month, and the growth rate was narrower than that of the previous month; In the same month, the sales price of second-hand residential buildings in first-tier cities decreased by 0.7% month-on-month, which was 0.3 percentage points higher than that of last month, among which Beijing decreased by 0.7% month-on-month.

  Beijing is a market dominated by second-hand houses. In 2022, the transaction area of second-hand houses in Beijing accounted for 62%, and new houses accounted for 38%. However, according to the data of Beijing Housing Construction Committee, since the second quarter, the transaction volume of second-hand houses in Beijing has dropped month by month. In June, the number of online signing of second-hand houses in Beijing was 11,607, down 10.6% from the previous month. In addition, according to market data, as of the end of June, the number of listed second-hand houses in Beijing has reached about 190,000 sets.

  At the same time that the linkage of second-hand houses has declined, the "three limits" of Beijing’s property market (restricted purchases, loans and sales) have always been at the strictest level in the country.

  As one of the few cities in China that has implemented the policy of "recognizing both houses and loans", Beijing’s current judgment standard for second-home loans is "there are loan records in the whole country (housing loans, including provident fund, and commercial purchases are not counted), including one record of settled and unsettled loans; There is no loan record in the country, and there is one house in Beijing. "

  At present, the down payment ratio of the second home in Beijing is relatively high, with the lowest for ordinary houses being 60% and that for non-ordinary houses being 80%. At present, Beijing implements the standards for ordinary houses and non-ordinary houses issued in 2014, that is, the unit price within the Fifth Ring Road is less than 39,600 yuan/m2 or the total price is less than 4.68 million yuan/set, the unit price from the Fifth Ring Road to the Sixth Ring Road is less than 31,680 yuan/m2 or the total price is less than 3.744 million yuan/set, and the unit price outside the Sixth Ring Road is less than 23,760 yuan/m2 or the total price is less than 2.808 million yuan/set.

  According to the 100-city price index of China’s real estate index system, in June 2023, the price of new houses in Beijing increased by about 40% compared with that in December 2014, with the average price exceeding 40,000 yuan/m2 and the average price of second-hand houses exceeding 60,000 yuan/m2. At the same time, in the first half of 2023, the average total price of new houses in Beijing from the Fourth Ring Road to the Fifth Ring Road, the Fifth Ring Road to the Sixth Ring Road and the Sixth Ring Road was 8.43 million yuan, 6.73 million yuan and 4.2 million yuan respectively, which were significantly higher than the standard line of ordinary houses.

  From the perspective of mortgage interest rate, according to RealData data, the interest rate of the first home loan in Baicheng averaged 3.9% in July, down 45 bp; year-on-year; The average interest rate of the second home loan was 4.81%, down 25bp; year-on-year; However, the interest rates of the first and second home loans in first-tier cities are 4.50% and 5.03% respectively.

  "In the most stable first-tier cities in the past, house prices began to lead the decline. Therefore, there is an urgent need for the demand side to bottom out. " Li Yujia, chief researcher of the Housing Policy Research Center of Guangdong Urban Planning Institute, said.

  He believes that before this, the Ministry of Housing and Urban-Rural Development has clearly proposed ways to optimize the property market policy, such as reducing the down payment ratio and interest rate of the first suite, reducing the tax and fee for the purchase of improved housing, and "recognizing the house without repaying the loan" for personal housing loans. At present, hot cities just need to be concentrated and the number of people changing houses is huge. If the above-mentioned measures such as "lowering interest rates, lowering down payment and lowering taxes" are implemented in time, expectations can be effectively improved and demand can be released.

  In Li Yujia’s view, "targeted support for improved demand" should be the focus of property market policy optimization in hot cities. Specifically, on the financial side, the down payment ratio of the second suite (paid off loan) should be lowered; On the tax side, on the one hand, we can optimize and adjust the identification standard of non-ordinary houses, such as canceling the total price identification standard, on the other hand, the VAT exemption period can be returned from 5 years to 2 years to reduce the housing transaction cost.

  "However, when implementing the policy recommendations of the Ministry of Housing and Urban-Rural Development, all localities should implement policies according to the city, that is, they will not be implemented in a consistent manner and content, but will be implemented first and then, and the policy intensity will be greatly reduced." Li Yujia said.

  Up to now, the North, Guangzhou and Shenzhen have not released a specific plan for optimizing the restrictive policies of real estate.

The Ministry of Ecology and Environment made public the second batch of outstanding ecological and environmental problems.

  In order to promote the continuous improvement of air quality in key areas, in the first half of March, the Ministry of Ecology and Environment sent 14 professional groups to focus on key areas such as Beijing-Tianjin-Hebei and surrounding areas, and carried out in-depth supervision and assistance for air quality improvement. With the support and cooperation of the local government and relevant departments, a number of outstanding gas-related environmental problems have been discovered.

  In order to give full play to the warning function, the Ministry of Ecology and Environment disclosed the typical problems of seven enterprises on April 19, 2022, including Cangzhou Hebei Jintai Glass Fiber Products Co., Ltd., Hengshui Anping Xinze Stainless Steel Products Co., Ltd., Liaoning Fuxin Hongshun Machinery Co., Ltd., Jinzhou Jinzhou Heavy-duty Water Pump Co., Ltd., Shandong Taian Feicheng Changsheng Special Graphite Co., Ltd., Liaocheng chiping Magnesium Technology Co., Ltd. and Xinxiang fengqiu county Xinda Leather Co., Ltd.

  1. Cangzhou Hebei Jintai Glass Fiber Products Co., Ltd. failed to build pollution control facilities as required.

  Hebei Jintai Glass Fiber Products Co., Ltd. is located in Beixinzhuang Township, Renqiu City, Cangzhou City, mainly engaged in the manufacture of glass fiber and products. According to the requirements of the pollution discharge permit, the furnace waste gas is discharged after denitrification by SCR (selective catalytic reduction method). The inspection of the working group found that during the normal production of the company, SCR denitration facilities were not built in the furnace process as required, and the exhaust gas was directly discharged without denitration treatment, which polluted the atmospheric environment.

  Second, Hengshui Anping Xinze Stainless Steel Products Co., Ltd. discharges atmospheric pollutants through bypass.

  Anping Xinze Stainless Steel Products Co., Ltd. is located in Nanwangzhuang Town, Anping County, Hengshui City, Hebei Province, mainly engaged in stainless steel pipe fittings production. According to the requirements of EIA document and reply, the waste gas generated from dewaxing process is collected and discharged through activated carbon adsorption device. The working group found that the dewaxing process of the company was running, and some waste gas did not enter the treatment facilities, but was directly discharged through the direct pipeline (bypass) in front of the treatment facilities, polluting the atmospheric environment.

  3. Fuxin Hongshun Machinery Co., Ltd. failed to install and operate pollution control facilities as required.

  Fuxin Hongshun Machinery Co., Ltd. is located in Fuxin Economic Development Zone, Liaoning Province, mainly engaged in ferrous metal casting. According to the requirements of EIA documents and pollution discharge permit, the waste gas containing dust and VOCs generated in the casting section is discharged after being treated by bag dust collector and activated carbon+plasma purification device. The working group found that the casting section of the company was producing, but the waste gas treatment facilities were not installed as required, and a large amount of flue gas was discharged directly without treatment, which polluted the atmospheric environment.

  At the same time, it is also found that the sand treatment and core-making molding sections are being produced, but the dust collection pipeline is not connected with the dust removal equipment, and the supporting bag dust collector is not running.

  4. Jinzhou Jinzhou Heavy Water Pump Co., Ltd. failed to install pollution control facilities as required.

  Jinzhou Heavy-duty Water Pump Co., Ltd. is located in Qilihe Industrial Park, Jinzhou City, Liaoning Province, and is mainly engaged in the manufacture of water pumps and vacuum equipment. According to the approval requirements of environmental impact assessment, the particles produced in the smelting, core-making, molding/pouring processes of small foundry workshops are collected by gas collectors and discharged after being treated by bag dust collectors. The inspection of the working group found that the company was carrying out molding/pouring operations outdoors, and the exhaust gas was directly discharged without collection and treatment, which polluted the atmospheric environment.

  Five, Taian Feicheng Changsheng Special Graphite Co., Ltd. abnormal operation of automatic monitoring equipment for pollution sources

  Feicheng Changsheng Special Graphite Co., Ltd. is located in Shiheng Town, Feicheng City, Tai ‘an City, Shandong Province. It is mainly engaged in the production of graphite and carbon products, and is a key pollutant discharge unit of atmospheric environment in Tai ‘an City. According to the requirements of the pollution discharge permit, the waste gas from the calciner is discharged through the 3# flue gas discharge port (No.DA010) equipped with automatic monitoring equipment for pollution sources. The inspection of the working group found that at 18: 00 on February 1, 2022, the company shut down the automatic monitoring equipment and video monitoring without authorization when there was still exhaust gas from the roaster, which made it impossible to effectively monitor and monitor the exhaust gas discharged in some time periods from February 1 to 7, violating the relevant provisions of Article 24 of the Air Pollution Prevention Law that key pollutant discharge units should ensure the normal use of automatic monitoring equipment for air pollutant discharge.

  6. Liaocheng chiping Meiji Technology Co., Ltd. does not operate pollution prevention facilities normally.

  Chiping Meiji Technology Co., Ltd. is located in Xinfa Street, Chiping District, Liaocheng City, Shandong Province, mainly engaged in the production and processing of desulfurization gypsum and Jiayi powder. On-site inspection found that the company’s selected drying gypsum production line was in production, but the supporting spray dust removal tower and RTO system (regenerative thermal oxidation furnace) were damaged and could not be used normally, and the exhaust gas was discharged without effective treatment, polluting the atmospheric environment.

  The inspection also found that the waste gas pipeline and fan in the dissolution and purification section of the company were damaged, and the unorganized emission of waste gas in the workshop was serious.

  7. Xinxiang fengqiu county Xinda Leather Co., Ltd. failed to install pollution control facilities as required.

  Fengqiu county Xinda Leather Co., Ltd. is located in Hui Township Industrial Zone, Jingxiang Township, fengqiu county City, Xinxiang City, Henan Province, with an annual processing capacity of 1.5 million wet blue sheepskins. According to the requirements of pollutant discharge permit and EIA document, unorganized waste gas from sewage treatment tank should be collected in a centralized way, and then treated by spray absorption and strong oxidation technology; Raw hide Warehouse needs to build a closed storage warehouse, and it should be equipped with two deodorizing and spraying equipment. The inspection of the working group found that the company was in normal production, the waste gas treatment facilities were not built as required in the sewage treatment tank, and the raw hide storage was not equipped with deodorization spraying equipment, resulting in unorganized emission of waste gas, which polluted the atmospheric environment. The local ecological environment department has filed a case for investigation.

The gap between Kim Hee Seon photo show sexy bare back and reality is suspected of PS fraud


Kim Hee Seon’s group of photos can’t see her at all.


Kim Hee Seon shows sexy bare back for a magazine photo show.


In Kim Hee Seon’s photo, the face is angular and the figure is perfect, unlike the child’s mother


Old photos of Kim Hee Seon

    According to Taiwan Province media reports, Kim Hee Seon, a 35-year-old "Korean first beauty", has been married for five years and immersed in a happy family life. She only came back to take the show every six years, and recently revealed that she broke her weight by five. But this time, I took a photo for a fashion magazine, showing off my sexy bare back and angular face, replacing the previous plump round face, and was questioned to rely on PS to rejuvenate, and the gap between the front and the back was too big.

    Kim Hee Seon got married in 2007 and had a daughter. It took six years to return to the screen for filming, and it has been broadcasted in South Korea, with the highest viewing rate of only 12.2%, which is not as good as expected. Recently, I was invited by a fashion magazine to shoot a sexy photo.

    She wore a short white dress, revealing a beautiful white back and a pair of beautiful legs, showing a perfect curve. The netizen exclaimed: "Is this really the mother of a child? It’s so beautiful, I should review it. " However, it was also ridiculed by the media: "It seems that the new photos are rejuvenated by retouching, which is totally different from the old photos." Questioning that she faked by PS.

Tesla out of control Rashomon: the data black box causes contradictions, and the single pedal mode has hidden dangers.

Editor’s Note: This article is from Tencent Technology, published by wu bin and 36Kr with authorization.

No one may have expected that a vertical category exhibition at the Shanghai Auto Show has become a well-known livelihood event because of the rights protection action of Tesla female car owners in Anyang, Henan Province. After three days of fermentation, at the request of Zhengzhou Zhengdong New District Market Supervision Administration, the "arrogant" Tesla finally promised to provide the driving data of female car owners in Anyang half an hour before the incident, and also demanded in its official statement that "the truth should be restored as soon as possible".

In the past two years, Tesla’s spontaneous combustion, out of control, brake failure and other issues have repeatedly exposed the world’s largest electric vehicle manufacturing company from the United States to the spotlight.

According to incomplete statistics, in the past two years, there were more than 20 serious accidents of Tesla vehicles exposed, among which "sudden acceleration, vehicle out of control and brake failure" became the biggest cause of accidents.

In response to these accidents, Tesla often denies the existence of vehicle design defects and throws the problem back to the driver, thinking that the driver’s human error is the biggest cause of the accident. At this point, a Rashomon-style discussion on responsibility identification has become a catalyst to intensify the contradiction between consumers and Tesla, and it has not been concluded yet.

In the past year, many Tesla lost control, and the car owners and manufacturers held their own words.

The source of the rights protection incident of the female car owner of this Shanghai Auto Show comes from a traffic accident of the car owner and his family during the Spring Festival this year. According to the description of the female car owner, at that time, because of the "brake failure" of Model 3 driven by her father, after two cars were continuously rear-ended, they finally hit the cement fence on the roadside and stopped. The accident caused the female car owner’s parents to be injured and hospitalized.

According to the test results given by Tesla, the speed of the crashed Model 3 was as high as 118.5 km/h, but no vehicle abnormality was found during braking. In the end, this hasty conclusion became the last straw to crush the camel, which attracted media attention and pointed the finger at Tesla’s official reply.

This time, the owner of Anyang, Little White Car Girl, published a response to Tesla’s official statement in Tencent News, expressing dissatisfaction with the so-called appraisal results given by Tesla, including "whether the vehicle is speeding", "the qualification of the appraisal agency" and "the brakes are slammed but the braking effect is not obvious", which have become the intensification points of contradictions between the two sides.

After the Anyang incident in Henan Province was exposed, on March 11th and 12th, the media exposed two safety accidents of Tesla respectively. The Tesla owners in Haikou, Hainan and Shaoxing, Zhejiang Province all suffered traffic accidents because their vehicles were out of control.

According to incomplete statistics, from May 2020 to March 2021, there were more than 21 reported Tesla vehicle accidents, among which there were even "major traffic accidents" with 2 deaths and 6 injuries. Among the vehicles with accidents, it is not limited to Model 3, including imported Model X and S..

At present, for Tesla cars that have accidents due to active collision of vehicles, most of the reasons reported by the owners point to the situation that "the vehicle will suddenly accelerate, resulting in out of control and the brake pedal will fail", but so far, no accident vehicle has been identified as a vehicle problem by relevant departments or testing institutions, which has also led to an online rashomon debate.

Careful analysis of the time of these Tesla accidents in the past year is not difficult to find that in the past four months, the exposed Tesla accidents accounted for 67% of all incidents in the past year.

The outbreak of excessive concentration has also made Tesla’s public opinion reach an unprecedented height in the last year, which is why Tesla was asked to board the CCTV 3.15 party before 3.15.

Especially in 2021, the frequency of accidents in Tesla has increased significantly. In the first three months of this year, the number of car accidents in Tesla accounted for almost half of all the events in the past year.

On the one hand, this is related to the accidental traffic accidents, on the other hand, it also reflects Tesla’s vehicle business, especially the sales of domestic Model 3 have indeed reached a certain order of magnitude in the China market.

In the ranking of mid-size car sales in March this year given by the Federation, Tesla Model 3 rode the dust, leading the second BMW 3 Series by as much as 45%, and many traditional car manufacturers were pushed behind it. Model Y, which was officially launched in January this year, was once reported to have scheduled orders for June.

The user’s purchase of Model 3, coupled with the driving experience of electric vehicles different from traditional gasoline vehicles (fast acceleration and single pedal mode), may be one of the main reasons for Tesla’s recent frequent vehicle accidents.

Judging from the geographical distribution of accidents, as the sales of Model 3 continue to rise, Tesla’s penetration rate is quite amazing. Eleven provinces, municipalities and autonomous regions were involved in all the 21 accidents exposed, including not only new first-tier cities like Hangzhou, but also prefecture-level cities like Nanchong in Sichuan and Linyi in Shandong.

It is not difficult to find out on Tesla’s official website that Tesla has service centers in 28 provinces, municipalities, autonomous regions and special administrative regions in China, except Qinghai, Ningxia, Xinjiang, Tibet, Gansu and Inner Mongolia. You can buy Tesla in any province and city.

The huge market expansion speed allows Tesla to enjoy the market benefits brought by the government’s vigorous promotion of electric vehicles, but it also puts forward stricter requirements for Tesla’s vehicle production and after-sales service quality.

On February 8 this year, Tesla was interviewed by the State Administration of Markets, the Central Network Information Office, the Ministry of Industry and Information Technology, the Ministry of Transport and the Fire and Rescue Bureau of the Emergency Management Department due to abnormal acceleration, battery fire and OTA.

Obviously, the scale and investment of Tesla Company in production and after-sales are difficult to match the rapidly growing China market.

In all the accidents exposed in the past year, except for the damage or spontaneous combustion of the vehicle itself, 80% of all the accidents were caused by the "out-of-control" impact, which caused damage to other vehicles or public facilities, and the electric vehicle accelerated quickly.

When the so-called "out-of-control" situation happens, it is often difficult for car owners to have good control over the collision consequences of vehicles, so more news we see is quite incredible, such as "Tesla rushed into the toilet and rushed into the hotel lobby" and so on. In all the accidents, there were 2 reported deaths, and more than 12 people were injured to varying degrees.

Tesla, a pure electric vehicle, can quickly improve the speed of the vehicle in a short time. According to the official data given by Tesla, the domestic Model 3 standard endurance version can accelerate the car to 100km/h in 5.6 seconds. If it is a high-performance version, this time will be shortened to 3.3 seconds.

This kind of extreme speed performance is enough to cause a greater impact on the surrounding environment than that of a traditional car in a relatively short distance, so when the vehicle "accelerates out of control", Tesla is likely to cause more serious traffic accidents.

In all the incidents, there were 13 cases in which the owner explained the accident. Among them, the words most frequently mentioned by accident owners include "the vehicle is out of control", "the brake (brake) is out of order" and "the speed is too fast".

In the 11 cases that Tesla answered specifically, Tesla often appeared in the form of "throwing a pot", and the official basic wording was similar, including "not stepping on the brake pedal", "there is no quality problem", "stepping on the accelerator pedal" and so on.

This contradictory dialogue has become the focus of controversy between the owner and Tesla. The owner thinks that Tesla’s vehicle is out of control because of the quality of the car or design defects, while Tesla will tell you through "various data" that it is the owner’s driving mistakes that lead to the final incident.

Rashomon discussions have never stopped in the past year.

The initiator of Tesla’s rights protection incident at the Shanghai Auto Show, which angered netizens, was Tesla’s vice president Tao Lin’s reply to this incident in an interview with the media.

"She contributed to the recent negative", "We can’t compromise, which is a necessary process for the development of a new product" and "Our own research shows that 90% of our customers are willing to choose Tesla again", etc., making onlookers stunned.

On the one hand, the owner fiercely defended his rights, and on the other hand, it was the official answer of Tesla’s shabu-shabu style.

Almost every time a vehicle has an out-of-control acceleration failure, Tesla’s official investigation gives a rhetoric similar to "the driver stepped on the wrong pedal and the vehicle did not break down." This made the owner of the accident unacceptable, and also made netizens express dissatisfaction with Tesla’s "irresponsible" official reply again and again. Tesla was therefore named "master of shabu-shabu" by netizens.

Behind the "shabu-shabu" again and again, it seems that Tesla’s attitude is arrogant, but in fact, the "black box" data that Tesla uses as an official explanation every time is the original sin that pushes them to the forefront.

The so-called "black box" is a chip installed by every automobile manufacturer to store the accompanying data, which can record all the states experienced by the driver in the process of driving the vehicle.

Especially in the process of collision, whether the driver has improper driving operation or the vehicle itself has made a major mistake depends on the data recorded in the black box as an important judgment basis.

In the runaway accident of Tesla in the past year, Tesla officials have repeatedly proved that the vehicle itself is safe and reliable according to the data provided by the black box. But the problem is that the data in this black box is confidential and Tesla has never made it public.

When there is a major traffic accident in Tesla’s vehicle, Tesla will often contact the owner to get the vehicle back or get the accident vehicle at the scene at the first time, and read the data of the black box to determine whether the accident is caused by the failure of the vehicle itself.

What data did Tesla take from the black box?

Are these data as real as the published results?

Did Tesla tamper with the data twice?

……

These problems are unknown to consumers, especially accident owners, which has become one of the main contradictions.

In addition to Anyang female car owners’ accusation that the vehicle is out of control for Tesla’s appraisal results, Haikou brake failure car owners released their "Seven Questions about Tesla, won’t your conscience hurt?" "wrote:

"As we all know, Tesla’s background data has never been made public, and only the owners of limited out-of-control events have been informed by oral communication. This way of being both a referee and an athlete cannot convince people of the authenticity of its data. "

Although this black box model is widely used by automobile manufacturers around the world, it is naturally difficult to convince Tesla that it can only provide such non-public data every time it determines its responsibility.

After Tesla announced the latest response last night and confirmed that it would provide the driving data of female car owners in Anyang half an hour before the incident, many netizens also expressed concern about the authenticity of the data.

Rashomon-style discussion can’t reach a conclusion, but for out-of-control Tesla cars, a reasonable explanation must always be given. Perhaps the investigation report of National Highway Traffic Safety Administration (NHTSA) can give us a conclusion.

On January 13, 2020, the National Highway Traffic Safety Administration (NHTSA) launched an investigation into the allegation that Tesla was out of control and accelerated, requiring it to recall vehicles with design defects. Finally, after a year-long investigation period, NHTSA announced the relevant investigation results on January 8 this year.

NHTSA investigated 246 cases of runaway acceleration of Tesla in one year. The final report shows that all 246 cases were caused by the driver’s wrong pedal.

According to the description in the NHTSA report, they made a detailed analysis of 217 accidents included in the investigation, including 118 Tesla vehicles for which they obtained vehicle trip data.

According to the trip data, 85% or even 97% of the 118 vehicles accidentally accelerated and caused accidents when the accelerator pedal of the vehicle was stepped on. In 97% of the accidents evaluated, the pressure exerted on the accelerator pedal reached its peak within 2 seconds of the collision. In 90% of the accidents evaluated, the brakes were not pressed, and the remaining 10% were pressed less than 1 second before the collision, that is, the brakes were pressed late. About 51% of the evaluated accidents occurred within 6 months of the owner driving Tesla.

These 246 cases and the nearly 20 cases in China mentioned above have a common feature, that is, the so-called "runaway acceleration of vehicles". In these case reports received by NHTSA, most drivers claimed that "Tesla vehicles suddenly accelerated without warning" caused the accident.

This report of NHTSA is also the only report in the world that has been published by the relevant functional departments of a national government and has legal effect on "Tesla is out of control".

Here, it is not simply to attribute all the nearly 20 Tesla accidents in China in the last year to the driver’s operational errors. The Rashomon discussion is still going on. NHTSA also said that the current investigation is only the end of the stage, and it is possible to launch a new investigation on Tesla in the future.

But this report is not without reference value. Maybe it can tell us what’s wrong with it.

Read this report of NHTSA carefully, and you will find that one word is repeatedly mentioned-pedal. In NHTSA’s targeted data analysis and scene re-inspection, the final conclusion of the problem is closely related to Tesla’s pedal.

Stepping on the wrong pedal is not a common problem for traditional cars, but for Tesla, this problem is infinitely magnified because of its unique "single pedal mode". Although this model is not original by Tesla, Tesla is a strong advocate of single pedal.

The so-called single pedal mode, that is, the start, acceleration, deceleration and stop of the vehicle can be controlled only by the pedal of the electric switch, and its principle is controlled by the forward current and reverse current of the motor.

In this mode, kinetic energy is recovered by reverse current, which can not only save electricity and improve the cruising range of electric vehicles, but also reduce the use of brakes, so that brake discs and brake pads have a longer service life.

The appearance of this mode has created a brand-new driving experience, and many skilled Tesla drivers can control the whole journey of the vehicle through the switch pedal.

Nowadays, this model is used in the products of major electric vehicle manufacturers, but the names are different. For example, in Xpeng Motors, this model is called X-Pedal model.

In practical use, this mode can completely replace the traditional braking mode as long as the driver keeps a good distance and a predetermined space. However, this mode cannot completely replace the brake pedal. Tesla clearly wrote this point in the user manual of Model 3, which is about kinetic energy recovery braking.

Single pedal mode creates a brand-new driving mode for electric vehicles, but it also embeds huge safety hazards. For skilled drivers, braking is not a stress reaction but a long-term muscle memory process, but the single pedal mode makes this muscle memory gradually disappear.

In single pedal mode, when the driver releases the switch pedal, the braking force brought by the reverse current is far less powerful than that provided by the brake disc and brake pad when the brake is slammed, which is why Tesla can’t cancel the brake pedal when designing the single pedal driving mode.

When users get used to the driving mode of single pedal, the muscle memory of the action of "braking" slowly changes from stepping on the brake pedal to lifting the electric pedal. After this habit becomes natural, when many drivers suddenly have an emergency in front of the vehicle, their first reaction is to release the pedal. When they find that the braking force is insufficient and realize that they have not taken compulsory braking measures, it is already too late to step on the brake pedal.

What’s more, when he realized that he should step on the brake pedal in a state of high mental tension, his muscle memory made him step on the accelerator pedal.

This may cause many Tesla owners to recall their own operations after the accident, thinking that they stepped on the brake pedal, but in fact they stepped on the electric pedal, causing the vehicle to "accelerate out of control for no reason" and eventually leading to traffic accidents.

Of course, the "whipping corpse" in the single pedal mode can’t perfectly explain the reasons for the 19 out-of-control cases of Tesla in China in the past year. We still hope that there will be official intervention to exonerate consumers or Tesla.