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One article understands: how do taxpayers issue red-letter electronic invoices?

In order to implement the requirements of the Opinions on Further Deepening the Reform of Tax Collection and Management issued by the Central Office and the State Council, and further promote the electronic reform of invoices, State Taxation Administration of The People’s Republic of China issued the Announcement of State Taxation Administration of The People’s Republic of China on Promoting the Application of Comprehensive Digital Electronic Invoices (State Taxation Administration of The People’s Republic of China Announcement No.11 in 2024), clarifying that on the basis of the positive results achieved in the previous pilot, comprehensive digital electronic invoices (hereinafter referred to as "digital electronic invoices") will be officially promoted and applied nationwide from December 1, 2024. Today I will take you to understand:How do taxpayers issue electronic invoices in red words?

Taxpayers need to issue red-letter electronic invoices or red-letter paper invoices through the electronic invoice service platform in case of errors in invoicing, sales returns, service suspension, sales discounts, etc., according to the following provisions:

(1) If the drawee fails to confirm the use and entry, the electronic invoice service platform will issue a red-ink electronic invoice in full or in part or a red-ink paper invoice in full or in part based on the red-ink invoice information confirmation form (hereinafter referred to as the confirmation form) after the drawer fills in the red-ink invoice information confirmation form on the electronic invoice service platform. Among them, the Confirmation Sheet should be consistent with the corresponding blue-ink invoice information.

Example: On June 10th, 2024, Company F (the taxpayer who has used the digital invoice) found that there was an error in the contents of a special paper invoice issued to Company G (the taxpayer who has used the digital invoice) on May 31st, 2024, and it was found through the electronic invoice service platform that Company G had not confirmed the use of the obtained invoice and recorded the invoice. After F company contacts G company to retrieve the related invoice, it fills out and uploads the Confirmation Sheet through the electronic invoice service platform. Without confirmation from G company, F company can choose to issue a red-letter electronic invoice or a red-letter paper invoice in full or in part. If the electronic invoice in red characters is selected, the electronic invoice service platform will issue it in full or in part according to the Confirmation Sheet; If the red-ink paper invoice is selected, it will be issued in whole or in part by Company F..

Example: In April, 2024, Company H (the taxpayer who has used digital invoices) provided processing services for Company I (the taxpayer who has not used digital invoices). On April 18th, 2024, Company H has issued a digital invoice with the words "special VAT invoice" for Company I.. On April 20th, the labor service was terminated due to objective reasons. Before that, Company I didn’t confirm the use of the invoice and enter the invoice into the account. Company H filled out the Confirmation Sheet through the electronic invoice service platform without confirmation from Company I, and Company H issued an electronic invoice in full or in part based on the verified information of the Confirmation Sheet.

(2) If the drawee has confirmed the use or entered the account (the check and confirmation for export tax refund is still carried out according to the current regulations), the drawee is a taxpayer who has used digital invoices, and the drawer or the drawee can fill out and submit the Confirmation Sheet on the electronic invoice service platform. After the other party confirms it on the electronic invoice service platform, the drawer will issue a red-letter electronic invoice or a red-letter paper invoice in whole or in part; The drawee is a taxpayer who has not used digital invoices. The drawer fills in and submits the Confirmation Sheet on the electronic invoice service platform or the payee’s comprehensive service platform for value-added tax invoices. After confirmation by the other party, the electronic invoice in red characters or paper invoice in red characters will be issued in full or in part. Among them, the Confirmation Sheet should be consistent with the corresponding blue-ink invoice information.

If the drawee has used the invoice for VAT declaration and deduction, it shall temporarily transfer it from the current input tax amount according to the VAT amount listed in the Confirmation Sheet, and after obtaining the red-ink invoice issued by the drawer, it will be used together with the Confirmation Sheet as the accounting voucher.

Example: In October 2023, Company J (the taxpayer who has used the digital invoice) sold a batch of clothes to Company K (the taxpayer who has used the digital invoice), and a digital invoice with the words "special VAT invoice" has been issued, and Company K has confirmed the use of the obtained invoice. In November 2023, the sales of this batch of clothing were returned.

Case 1: The financial personnel of Company K fill out the Confirmation Sheet through the electronic invoice service platform, select the reason and the corresponding blue-ink invoice information, and enter the amount and tax amount. After the financial personnel of Company J complete the confirmation through the electronic invoice service platform, the financial personnel of Company J will issue a red-letter electronic invoice accordingly.

Case 2: The financial personnel of Company J fill out the Confirmation Sheet through the electronic invoice service platform, select the reason and the corresponding blue-ink invoice information, and enter the amount and tax amount. After the financial personnel of K company complete the confirmation through the electronic invoice service platform, the financial personnel of J company issue the electronic invoice in red words accordingly.

Example: In November, 2023, Company L (the taxpayer who has used the digital electricity invoice) sold a batch of toys to Company M (the taxpayer who has not used the digital electricity invoice), and a digital electricity invoice with the words "special VAT invoice" has been issued, and Company M has confirmed its use. In December, 2023, the toys were sold back.

Case 1: The financial personnel of Company L fill out the Confirmation Sheet through the electronic invoice service platform, select the reason and the corresponding blue-ink invoice information, and enter the amount and tax amount. After the financial personnel of M Company complete the confirmation through the comprehensive service platform of VAT invoice, the financial personnel of L Company will issue a red-letter electronic invoice accordingly.

Case 2: The financial personnel of Company M initiate the Confirmation Sheet through the VAT invoice comprehensive service platform, select the reason and the corresponding blue-ink invoice information, and enter the amount and tax amount. After the financial personnel of Company L complete the confirmation through the electronic invoice service platform, the financial personnel of Company L will issue a red-letter electronic invoice accordingly.

A good helper for epidemic prevention and control, a new starting point for urban governance, and a health code really works.

Scan the code with your mobile phone and enter with the green code. Nowadays, scanning the health code has become the habit of most Chinese people when they go in and out of communities, companies, shopping malls, or take transportation or even go to the vegetable market to buy food.

The small "health code", like a necessary "life pass", has played a great role in preventing and controlling the COVID-19 epidemic and promoting the resumption of work, production and business. The "health code" rooted in mobile internet technology is replacing the traditional proof method to help people flow safely and orderly during epidemic prevention. According to incomplete statistics, since the outbreak, 31 provinces across the country have achieved full coverage of health codes.

How did the health code appear? How does it achieve "one yard goes to the world"? What role does it play in the construction of smart cities and social public governance?

It is very convenient to pass on the code.

Take out your mobile phone, enter a social platform, click on the "Guizhou Health Code" applet, and register my information by scanning the code-61-year-old Wang Yinghua, a citizen of Guiyang City, Guizhou Province, knows this "program" by heart. Whether going for a walk in the park or going to the vegetable market to buy food, he will first take out his mobile phone and do it again.

"With the health code, you can see the health status at a glance, so you don’t have to be so troublesome as before." Wang Yinghua said that before there is a health code, for the sake of epidemic prevention and control, it is necessary to register personal name, address, mobile phone number, ID number and other information when entering and leaving communities, hospitals and parks. "It is too inconvenient and there is no other way." When the epidemic was serious, he once took his grandson to a community hospital and waited in line for half an hour before entering the door.

Nowadays, health code has become an important tool for people to seek medical treatment, work, shop and travel. This kind of "code" traffic makes people travel more conveniently and quickly, and also makes the epidemic prevention and control more efficient and the city operation more scientific and orderly under the background of normalization.

"I feel particularly at ease when I see the health code, especially when I see the residents scanning the green code." Yan Yan, deputy director of Jingshan Street Community Construction Office in Dongcheng District, Beijing, has been on duty at the community prevention and control bayonet since the Spring Festival this year, and was removed a few days ago. Like many colleagues, she was deeply impressed by the changes brought by scanning code.

Yan Yan introduced that since the outbreak, there have been more than 400 workers in Jingshan Street who are responsible for returning to Beijing and returning personnel, and sinking cadres and volunteers on duty in the community. In the past, their main energy was spent on manual investigation and manual registration of residents’ information through "knocking on the door" and telephone calls.

At the beginning of March this year, health codes began to be used in Beijing. This not only lightens the workload of Yan Yan and his colleagues, but also greatly improves the work efficiency. For example, she said that relying on the cooperation of health code and residents’ travel code, staff can quickly understand the authenticity and accuracy of epidemiological investigation information of relevant personnel, the situation of floating personnel and residents’ statements, so as to make epidemic prevention and control more accurate.

Statistics show that the whole country has basically achieved full coverage of health codes except Hong Kong, Macao and Taiwan. The people’s think tank recently conducted a questionnaire survey on 5,928 respondents through the Internet and WeChat public platform. The results show that over 90% of the respondents have applied for health codes, and the public feels better about the use of health codes as a whole, and has a high recognition of its role in epidemic prevention and control.

"From a macro perspective, the health code has solved the problem of people’s safe and orderly flow across regions in the context of local epidemics and promoting the resumption of work and production, and has further improved the grid service system while helping the prevention and control of community epidemics." Wang Hong, a researcher at the People’s Think Tank, said.

Safe, accurate and not disturbing.

At the beginning of February this year, many residents in Shenzhen were surprised to find that they don’t need to fill in information or apply for a temporary pass at the gate to enter and leave the community. They just need to log in to the platform such as "Shen I You" at home to enter health information, get the exclusive health code, and light the "code" when entering and leaving the community. With the launch of health codes, Shenzhen has become the first city in China to realize "traveling by codes".

Can you make a "code" that can replace the paper pass, so as to reduce the direct contact between people and the repeated filling of information? This is the original intention of Tencent Cloud government team to develop Shenzhen Health Code.

"From paper proof to digital code, it seems simple, but actually it takes a lot of hurdles." Li Xiaohui, technical director of Tencent Cloud’s government affairs industry, said that from the process point of view, it is necessary to assist the local government to quickly define and establish data collection standards, and design a set of technical architecture that can support tens of millions of users online and ensure its availability. From the goal, health code should realize the function of quickly transmitting relevant data from the front line to government decision-making institutions, and timely transmitting government decision-making and service information to residents and enterprises; At the same time, enterprises only build channels and platforms, and do not keep relevant data to ensure the data security of public information.

Despite the difficulties, the first version of Shenzhen Health Code took only seven days to go online, and the version was constantly updated according to local needs. Behind the innovative speed is the full commitment of Li Xiaohui and his colleagues. "Almost all our departments are involved, and other product teams and security teams of the company guarantee the whole process. It can be said that the company is supporting it."

Today, Internet companies such as Tencent and Ali are providing technical support for health codes in more and more cities.

Generally speaking, the health code systems in different places have many common characteristics. First, they are convenient and fast, and they fully consider the age and education level of residents. For example, Hangzhou Health Code launched the agency application, and the health code was displayed by swiping the citizen card, which solved the problem of using the health code for people without smart phones. The second is safety. For example, the Beijing Municipal Government stipulates that all data of "Health Treasure" shall be kept in the municipal government and used only for epidemic prevention work; And every time the day expires, all relevant data will be invalid, so as to achieve automation of information protection and standardization of data storage. The third is accuracy. Through the verification and comparison with the national databases such as confirmed and suspected case database, close contact database and inter-provincial health code database, and the data of health care, public security, railway, civil aviation and other departments, authoritative and reliable results are generated.

"In the prevention and control of the epidemic, the health code only helps and does not add chaos." Pan Helin, executive director of the Digital Economy Research Institute of Zhongnan University of Economics and Law, said that the health code only obtains basic information and health information of residents; In the use process, mainly through color recognition, and only part of personal information is displayed, which greatly reduces the risk of personal privacy exposure.

Let social governance have more temperature.

With the normalization of national epidemic prevention and control, how to unify local health code standards and truly realize "one code goes to the world"?

At the end of April this year, a series of national standards of Personal Health Information Code were released, which means that the personal health information code will realize the unification of coding system, display mode and data content. Experts said that to fully realize the mutual recognition of health codes in different places, it is necessary for all places to further improve the prevention and control system and mechanism, recognize the health codes produced by outsiders, and upgrade the local health code system according to the new national standard.

Li Xiaohui suggested that relying on the existing national integrated government service platform as the central hub, the local health code systems should be opened, so that each province’s health code connected to the central hub can realize "one access and all mutual recognition". "Use the central hub position of the national platform to connect and manage the distributed health code services in various places."

Regarding the future trend of health code, the survey results of People’s Think Tank show that over 90% of the respondents hope that health code will play a more important role in the post-epidemic era, especially in the fields of health, urban governance, transportation and entertainment.

Li Xiaohui said that Health Code is a product that serves the people’s livelihood, and many new ideas have been hatched in the research and development process. For example, in the future urban governance and urban service scenarios, digital map code is a good channel to connect residents, governments, legal persons and social organizations, and more services can be provided through technological upgrading in the future.

Only by improving the relevant institutional mechanisms can health codes play a greater role. Dong Yizhi, a lawyer of Shanghai Zhengce Law Firm, suggested that laws and regulations should be improved as soon as possible, and the authority of government departments to capture and use data and information related to the epidemic, as well as the supervision mechanism and legal responsibility should be clarified. In the future, the government can purchase services to ensure the public welfare of projects and effectively supervise R&D enterprises.

"Health code brings a lot of inspiration to social governance innovation and smart city construction." Pan Helin said that the rapid establishment of a cross-provincial mutual recognition mechanism for health code information has accumulated experience for the national unification of other types of government information in the future; This health code comprehensively applies artificial intelligence, big data, mobile communication, cloud computing, blockchain and other technologies for actual combat training, providing a new means of refined, accurate and rapid management for social governance.

"When everyone can submit their personal needs to the public platform conveniently and quickly, it means that urban governance will pay more attention to humanistic care in the future, and social governance will be more temperature-sensitive." Pan and Lin said.

Extended reading

Hangzhou put a health code on the road.

The municipal road health monitoring system "Smart Road Chief", an important module of the third phase of the "Cloud City Management" launched in Xiacheng District of Hangzhou, Zhejiang Province, has recently been launched. The system divides the pavement in the downtown area into millions of square meters, and each square meter corresponds to a red, yellow and green "health code". Red means "unhealthy", yellow means "sub-health" and green means "healthy". The system puts corresponding positioning and information labels on millions of points, and feeds back 16 diseases such as potholes, subsidence, cracks and defective manhole covers on the points to the cloud in real time through the "intelligent sensing equipment" that moves 24 hours, so as to achieve real-time monitoring, classification and identification, intelligent push and continuous follow-up. "We use health codes to manage roads, inspired by epidemic prevention and control." Zhang Yiheng, director of the Xiacheng Urban Management Bureau Office, said.

The core of "Smart Road Length" is the calculation and transmission of big data. How to make data more secure and reliable and realize sharing? The system uses blockchain technology. The data analyzed and output by the system is authorized by the blockchain encryption algorithm and certificate permission, and the function of "road information storage and certificate sharing" is implanted in the "road intelligent system", which not only can effectively ensure that the road maintenance index is safer, more authentic and more convenient, but also can share the generated data with traffic police, transportation, municipal administration and other departments. After ordinary citizens install mobile phone sensors to upload data, they can also be converted into incentive values to get rewards, thus truly realizing "road surface can be read and managed with temperature".

At present, Xiacheng District has achieved information coverage for nearly 200 roads and millions of points in the area. The average time for finding pavement problems has been shortened from 5-7 days to 1-2 days.

According to reports, the "Smart Road Length" system will be upgraded in the next step, and problems such as road surface water and road garbage will be included in the monitoring scope.

Spring Festival nanny is "expensive" and "scarce" and "fancy retention" to fill the vacancy

  Cctv news(Reporter wanglili) The Spring Festival is coming soon, and the booming domestic market has also entered the "Spring Festival mode". Recently, a housekeeping platform in Beijing has launched the Spring Festival nanny service. The price of "7-day nanny" is 4,699 yuan, the price of "14-day nanny" is 9,299 yuan, and the price of "21-day nanny" is 13,799 yuan, which is twice as high as usual.

  Then, whether there is a shortage of personnel and rising service costs during the Spring Festival in the domestic market, the reporter conducted a survey.

  Status quo: the price is raised by 10%— 20% network about personalized service becomes a trend.

Announcement of service price adjustment of domestic service company during the Spring Festival. (Network screenshot)

Announcement of service price adjustment of domestic service company during the Spring Festival. (Network screenshot)

  At 1 pm on January 31st, 53-year-old Chen Wensheng came to Nanhai Street Plastic Company Community in Taiyuan City, where he had to finish the task of cleaning the glass and cleaning the kitchen ordered by his employer. "This is my second single service today. The more I get to work, the more I live. Most of the work received years ago was mainly to clean the glass. "

  "Usually, the charge for cleaning glass ranges from 120 yuan to 180 yuan. Now the starting price is 200 yuan, and the room with large area charges more. Basically, the money earned in the month before last year was twice as much as usual. " Chen Wensheng said that most of his domestic service companies are foreigners, and although they earn more money than usual during the Chinese New Year, everyone still chooses to go home for the Chinese New Year.

  According to statistics, nearly 40% of employees of some domestic companies in Beijing choose to return home for the New Year, and the proportion of domestic workers on some platforms even reaches 90%. Subsequently, the reporter consulted a number of domestic service companies in the country by telephone as an employer, and found that during the Spring Festival, the shortage of domestic workers in first-tier cities was particularly obvious, among which, live-in nannies, moonshine and so on were particularly short.

  During the interview, a staff member of a domestic service company in Beijing said that most of the domestic service staff of the company had left Beijing to return home, and a large part of those who were willing to stay in Beijing during the Spring Festival were due to the rising service price. Take his company as an example, the hourly worker was raised from 40 yuan to 50 yuan. The nanny has been adjusted from 5000 yuan per month to 6000 yuan now. Among them, domestic workers who cleaned years ago are the best sellers, and they can earn twice as much as usual this month.

  The staff of a housekeeping company in Shanghai said that the market demand for nannies and new moons was particularly obvious during the Spring Festival. Take the live-in nanny as an example. According to the different grades of gold medal, love, five stars, excellent and advanced, the monthly expenses of the Spring Festival range from 5,000 yuan to 10,000 yuan, and the prices are all raised by about 10%.

  A staff member of Tianjin Family Service Association said that on the eve of the Spring Festival, the price of domestic service industry rose by 10%-15% than usual, and it is expected that the original price will be gradually restored after the tenth day of the first month.

  In Taiyuan, Shanxi Province, it is especially difficult to find short-term care workers during the Spring Festival. Manager Han of a domestic service company in Taiyuan said that as the Spring Festival approaches, a large number of domestic service workers return home for the New Year, and the monthly fee rises from the previous 8,000 yuan to 11,000 yuan, the nanny fee rises from the average 4,000 yuan to 5,000 yuan per month, and the care workers rise from 150 yuan to 260 yuan every day.

  In addition, booking personalized professional domestic service online has also become a consumption trend. The reporter saw from the major domestic service platforms that with the diversification of consumer demand, the content of domestic service is becoming more and more detailed, and the new personalized services such as New Year’s Eve chef, air purification, mite removal and fish tank cleaning are increasingly welcomed by the public.

  Measures: Return to hometown at the wrong peak and introduce domestic workers to fill the vacancy.

  Is it reasonable for domestic service companies to raise their own prices during the Spring Festival?

  A staff member of the convenience service hotline of Taiyuan Municipal People’s Government said that similar domestic service, car washing and other industries can set their own prices according to market rules as long as the merchants clearly mark the price and clearly inform customers of the price increase.

  In view of the possible shortage of domestic service personnel in major cities throughout the country during the Spring Festival, relevant departments have already made preparations and arrangements. At the regular press conference of the Ministry of Commerce on January 17th, Gao Feng, a spokesman for the Ministry of Commerce, said that at present, commercial authorities in Beijing, Shanghai and other places are taking various measures to make overall arrangements for domestic service personnel to take up their posts during the Spring Festival, focusing on ensuring services such as home-based care for the elderly, parenting and maternal and child care.

  In addition, local domestic enterprises are also "fancy retaining people" by returning to their hometowns at the wrong peak and giving subsidies and rewards. At the same time, they also introduce high-quality domestic workers from other places to fill the vacancies.

  Lvliang has signed an employment cooperation agreement with domestic service associations in Beijing and other places. During the Spring Festival, 150 outstanding "Lvliang Mountain Care Workers" will come to Beijing. Similarly, the poverty alleviation office in Tianzhen County, Datong, Shanxi Province will also send domestic helpers to Beijing, thus filling the "labor shortage" in Beijing’s domestic market during the Spring Festival.

  In addition, from January 28th to February 19th, Beijing Municipal Bureau of Commerce launched a campaign to guarantee the supply of domestic service market during the Spring Festival, and rewarded domestic servants who stayed in Beijing during the Spring Festival.

  The Shanghai Municipal Commission of Commerce has announced 108 enterprises with home service certificates for the municipal government’s practical project, housekeeping, to ensure the uninterrupted domestic market in Shanghai during the Spring Festival.

  Nanjing, Jiangsu Province launched the "short-term care for the elderly" campaign to cope with the "labor shortage" in domestic economics during the Spring Festival.

  Consumers are reminded that when hiring domestic service personnel, they should choose a regular and qualified domestic service company and sign a written contract with it to avoid disputes.

Putin: Some people say that we should quit the United Nations, which is nonsense.

  [Global Network Report] The 9th St. Petersburg International Cultural Forum was held from November 16th to 18th. According to the Tass news agency, Russian President Vladimir Putin said at the plenary session of the forum in St. Petersburg on the 17th local time that it was "nonsense" to say that Russia should withdraw from the United Nations.

  According to the report, Shvydkoi, the host of the forum and the Russian President’s Special Representative for International Cultural Cooperation, mentioned on the same day that some Russians believed that UNESCO had been politicized and Russia should quit the organization. In response, Putin responded, "I don’t think it is necessary to do this. Why? This is a platform for people to communicate and work with each other. We have also implemented quite important projects through UNESCO. "

  The report said that Putin also responded to the statement that Russia should withdraw from the United Nations. "Some people say that we should quit the United Nations. This is nonsense. " He said, "Why should we quit? The United Nations and other United Nations agencies were established after the Second World War and determined the outcome of World War II. "

  According to the report, Putin also said that international organizations such as the United Nations should adapt to the changes that have taken place in the world. "The situation is changing, and important changes have taken place. New power centers and new growth centers are emerging in the world. " He said that it is necessary to adapt international organizations such as the United Nations to these changes.

  Earlier, Russia also responded to the statement that "Russia’s status as a permanent member of the UN Security Council was cancelled". According to a number of Russian media reports, such as the Tass news agency and Russian newspaper, on September 15th, 2022, Russian Foreign Ministry spokesman Zacharova said at a press conference that it was "impossible to realize this script" to cancel Russia’s permanent membership in the UN Security Council. She also sarcastically said that it was like winning the Nobel Prize in Mathematics.

Protection of civil rights and interests in digital economy: the inheritance of the deceased’s network account

  □ Cheng Xiao (Professor, Tsinghua University Law School)

  In the modern society with highly developed network technology, people send and receive emails, communicate with others through instant messaging tools, post comments and photos on social platforms, shop online, listen to songs and watch plays, browse news and retrieve information every day in their daily lives and work. People’s activities will leave traces in the network world and digital society, and these digital footprints will become an integral part of digital assets after accumulation. The scope of digital assets is very extensive, including all a series of intangible information products related to the digital world, such as personal information on social networks, e-mail accounts and their emails, Weibo or tweets, databases, various virtual properties (such as bitcoin, virtual assets in online games, online e-books, etc.), digital texts, images, music or sounds such as videos, audio and pictures, and various shopping, services or social networking sites. Whether a natural person can inherit the digital assets in his online account after his death is a legal issue. The inheritance of the deceased’s online account has caused great controversy at home and abroad, and some typical cases have occurred. For example, the Ellsworth case in Michigan in 2005 and the Facebook case in Germany in 2018. In 2011,There has also been an incident in China in which a woman asked Tencent to inherit her late husband’s QQ number.

  At present, many online enterprises have made unilateral provisions on the inheritance and transfer of online accounts through format contracts or privacy policies. For example, Tencent directly stipulates that the ownership of WeChat account and QQ account belongs to the company, while the right to use belongs to the initial registration applicant, and clearly stipulates that it is not allowed to buy, sell, donate or inherit the account. Other network enterprises basically make similar provisions. The main reasons that Internet companies find out for this practice are as follows: First, the information in the account involves the personal information and privacy of the deceased, and may also involve the personal information and privacy of others. If the account of the deceased is allowed to be inherited or transferred, it will not only fail to protect the privacy and personal information of the deceased, but also infringe on the privacy or personal information of others. Secondly, the account belongs to personal information, allowing it to be transferred or inherited will also cause confusion in the public’s identification of specific natural persons. For example, a big V of a social network transfers his account to others. Is the speech made by that person through this account his own? The public will be confused, which is not conducive to maintaining a good network order. Moreover, the account number can be transferred and inherited at will, which is not conducive to the management of network service providers, the maintenance of public interests and the protection of consumers’ rights and interests. Finally, some people in internet companies even think that the vast majority of virtual property is produced by the R&D and creation of internet companies (employees’ intellectual creation), which has the characteristics of intangible property, and the system of right ownership and right transfer should be constructed according to the intellectual property system.

  It should be said that the above reasons are untenable, neither reasonable nor legal. First of all, as far as the account number and its password are concerned, it has neither economic value nor spiritual value. However, because the control over intangible things such as data and information with economic value and spiritual value can be obtained through the account, the account is very important objectively, and even the account itself belongs to the information related to the identified or identifiable natural person, thus becoming personal information. Paragraph 2 of Article 1034 of China’s Civil Code clearly regards "e-mail" as a kind of personal information. Obviously, discussing the transfer or inheritance of the account number cannot be limited to the account number itself. Account number is generated by network service contract between network users and network service providers, which belongs to the category of creditor’s rights and debts. However, with the development of network information technology and the human society entering the information age. More and more economic and spiritual values will be gathered in various types of online accounts, and various intangible objects with economic or spiritual values can also be obtained and controlled through these online accounts. If we discuss the ownership of account only in the legal relationship between network users and network companies, there will be great disadvantages. Because, in the case that network companies can determine the rules of account transfer and disposition through format contracts and technical means, the rights and interests of natural persons as network users will be in a very uncertain state, which is also very unfavorable to the development of digital economy.

  Secondly, after the death of a natural person in the modern information society, the property left behind is not only property rights, creditor’s rights, intellectual property rights and equity, but also a "digital heritage". People can dispose of personal legal property or digital heritage through wills. The law should respect this. If the decedent did not make arrangements for his digital heritage through his will before his death, the right to dispose of the digital heritage should of course be decided by the close relatives of the deceased, rather than arranged by the network service provider through standard terms. Internet companies are worried about the confusion caused by the inheritance and transfer of accounts, and some control and prevention can be carried out through format clauses, but this cannot be used as an excuse to deprive natural persons of control and dominance over accounts and the possibility that accounts will be inherited after death.

  In fact, when discussing the transfer and inheritance of accounts, it is important to consider the forms of various interests behind accounts. If it is only a simple property interest, such as Alipay’s account number corresponding to the funds deposited in the account, the transfer or inheritance of this account number is only the transfer or inheritance of money creditor’s rights, and there is no legal obstacle. However, if these interests are not pure property interests, but spiritual interests or mixed interests, the problem will be more complicated. For example, social accounts and e-mails will involve the personal information and privacy of the deceased and the personal information and privacy protection of others. When drafting China’s personal information protection law, some members of the Standing Committee, experts and the public suggested that since the Civil Code provided for the protection of the name, portrait and reputation of the deceased, it should also refer to this provision to provide for the protection of the personal information of the deceased. The opposing point of view is that Article 994 of the Civil Code has stipulated the protection of the personal interests of the deceased, such as name, portrait, privacy and reputation, and there is no need to stipulate the personal information of the deceased. If close relatives are allowed to exercise their rights against the personal information of the deceased, it will involve the privacy of a third party and may lead to related vulgar behavior or illegal behavior. Finally, China’s personal information protection law adopted the former view. Article 49 of the law clearly stipulates: "If a natural person dies, his close relatives can exercise the rights of consulting, copying, correcting and deleting the relevant personal information of the deceased for their own legitimate and legitimate interests;Unless the deceased had other plans before his death. The author believes that this provision of the Personal Information Protection Law is very correct, and it plays an important role in protecting the personal information of the deceased and safeguarding the personal interests of the close relatives of the deceased. Because, compared with the practice that Article 994 of the Civil Code can only provide relief afterwards, the Personal Information Protection Law provides a positive and active protection, which belongs to prevention in advance. In other words, the close relatives of the deceased do not need to file an infringement lawsuit when the privacy of the deceased is violated, but can directly exercise the rights of natural persons in personal information processing. Moreover, when the personal information of the deceased is infringed, but the privacy, portrait and name of the deceased are not infringed, but only the legitimate rights and interests of the close relatives of the deceased are endangered, the close relatives are allowed to exercise the corresponding rights on the personal information of the deceased, and the legitimate rights and interests of the close relatives can be better protected.

  Of course, in order to respect the wishes and privacy of the deceased and prevent adverse effects on the privacy and personal information rights of people closely related to the deceased, Article 49 of the Personal Information Protection Law also makes corresponding provisions from two aspects. On the one hand, only the close relatives of the deceased can exercise their rights to the relevant personal information of the deceased for their own legitimate and legitimate interests; On the other hand, the deceased is allowed to make arrangements for his personal information after death according to his wishes, such as allowing specific relatives to exercise it, authorizing the estate manager to exercise it or prohibiting anyone from exercising it. It can be seen that it is unreasonable to deny the inheritance of account number and email address on the grounds of protecting the privacy of the deceased.

AI Looking at the Market: Interpreting the Product Competitiveness of Toyota Velanda

  [car home Information] Toyota (|), whose price was announced in February 2020, is definitely a heavyweight new car in 2020. As a brother model of RAV4, Willanda has the potential to become an explosion. With the improvement of the epidemic situation and the recovery of the market, the monthly sales volume of this car has reached 10,000 units.

Home of the car

  According to car home Big Data, the main competitors of Willanda include RAV4 Rongfang, Honda CR-V and Haoying. Next, we will make a comprehensive analysis of the competitiveness of Willanda products from four dimensions: market sales, competing product pattern, user distribution and owner evaluation.


  "AI Looking at the Market" is our brand-new auto market analysis program. Relying on car home’s massive and accurate big data, it makes a professional and objective analysis of hot models, market trends and other hot spots, and takes you to quickly grasp the auto market. The content of the 128th issue brings you an interpretation of the competitiveness of Toyota Velanda products.


1. Market sales: 82,100 vehicles were sold in the whole year.

GAC Toyota Willanda 2020 2.0L CVT Four-wheel Drive Technology Edition

  In December 2020, Wilanda sold 10,800 vehicles, down 2.4% from last month; From January to December this year, the cumulative sales volume of Willanda was 82,100 units. In terms of sales ranking, the sales volume of Willanda ranked 16th among compact SUV models in December, and its brother model RAV4 Rongfang ranked ninth with a monthly sales volume of 19,000 vehicles.

Home of the car

Second, the pattern of competing products: RAV4 Rongfang /CR-V/ Haoying are the main competing products.

  The number of comparisons between different car series in car home Big Data can well reflect the competitive relationship of car series in users’ minds. According to the comparison data of vehicles on car home, among the cars compared with Willanda, the top three competing products are RAV4 Rongfang, Honda CR-V and Haoying, which we regard as the core competing products of Willanda. It can be seen that for Willanda, the brother model RAV4 Rongfang has the fiercest competition for its users.

Home of the car

  So, who is the hottest user in the competition circle? In December of this year, Honda CR-V had the highest number of users who placed orders in the competing circle (referring to independent users who left information such as inquiry and test drive for a certain model or called 400), with the highest user popularity; The lowest number of users placing orders is Willanda, so it is necessary to improve the dealer’s activity, provide more attractive market quotations and promote potential customers to place orders; Wilanda’s ordering users grew the fastest, and the popularity of users rose sharply. The biggest drop in the number of users placing orders is RAV4 Rongfang, which needs to increase product marketing efforts.

Home of the car

  What is the actual sales conversion effect after the user places an order? In December this year, Honda CR-V had the highest sales share in the competing products circle market, accounting for 42.7%. Compared with last month, the fastest growing market share was Haoying, and the share of competing products circle increased by 5.4 percentage points; RAV4 Rongfang’s share of competing products circle decreased by 3.9 percentage points, which is the car with the largest decline in share.

Home of the car

Iii. User distribution: East China/North China users are concentrated.

  Judging from the user’s order data, Willanda and its competing users are mainly concentrated in East China and North China. The Top 3 provinces of Wilanda users are Guangdong, Beijing and Shandong respectively, and the Top 3 cities are Beijing, Guangzhou and Hefei respectively; The Top 3 provinces of RAV4 users are Guangdong, Shandong and Beijing, and the Top 3 cities are Beijing, Guangzhou and Shenyang. The Top 3 provinces of Honda CR-V users are Guangdong, Shandong and Hebei, and the Top 3 cities are Beijing, Wuhan and Taiyuan. The Top 3 provinces of Haoying users are Guangdong, Shandong and Hebei, and the Top 3 cities are Beijing, Guangzhou and Wuhan. Wilanda and its competing users come from Shandong, Guangdong, Beijing and other provinces. The competing cars in Beijing, Guangzhou, Wuhan and other cities have the fiercest market competition.

Home of the car

Fourth, the owner’s evaluation: the overall evaluation is good

  In the competing product circle, RAV4, which ranked third in market sales this year, was honored, with an overall score of 4.53, which was the highest in the competing product circle, where market sales deviated from user reputation. Judging from the user evaluation, RAV4 has a good user evaluation in appearance and space, but it needs to be improved in interior and comfort. The overall word-of-mouth score of Willanda is 4.53, ranking second in the overall word-of-mouth score. Compared with RAV4 Rongfang, the overall word-of-mouth score is not much different, and it is favored by users in terms of appearance and space, but it is generally evaluated in terms of interior and comfort. If these aspects are improved, it is expected to gain more users. Haoying’s user reputation ranks third, and it has certain disadvantages in interior decoration and cost performance, which needs to be improved to improve user satisfaction. Honda CR-V users have the lowest score, and they are more dissatisfied with interior and comfort users. It is necessary to optimize products to meet users’ needs and enhance product competitiveness.

Home of the car

V. Summary

  The time to market of Willanda is not particularly good. The first half of 2020 is the most serious moment of the epidemic. At that time, the sales of the overall automobile market were not very good. However, with the improvement of the automobile market in the second half of the year, the sales of this car began to increase rapidly. Although there is still a certain gap between the current sales volume of this car and the brother model RAV4 Rongfang, the monthly sales of over 10,000 is also worthy of recognition for a new player. In the future, if the car sales want to be further improved, it is estimated that it will have to compete with competitors for the terminal price. (Text/car home number said industry)

A party member Expert’s Course of Serving the Country (I)

  "These people are not the real communist party."


  In 1949, just after the liberation of Beijing, Wu Daguan was sent to take over the Kuomintang Mineral Research Institute in Xidan. At this time, he met his own party introducer, Shen Shiquan, who was the secretary of He Changgong, Minister of Industry.


  Shen Shiquan is now nearly 90 years old. In the residence of the University of Geology, this old friend of Wu Daguan repeatedly said only one sentence to reporters: "In party member, which I introduced to join the party in my life, Wu Daguan is the most qualified." Times have changed, and when all the memories are gradually blurred, Shen Shiquan still has such an idea in his mind.


  Wu Daguan is patriotic, and Wu Daguan loves engines. His life-long ideas and beliefs found a home only after he met the Communist Party of China (CPC), so he loved the Party all his life, and his faith in the Party never stopped, even during the Cultural Revolution.


  On the eve of the "Cultural Revolution", Wu Daguan was working on the world’s advanced turbofan engine. According to the actual national conditions of China at that time, it was a shortcut to shorten its relationship with aviation powers. With the arrival of the "Cultural Revolution", the engine named "Turbofan 6" suffered the same tragic course as Wu Lao.


  The impact of the "Cultural Revolution" made it go through a lot of hardships, and it was "mounted four times, dismounted four times, and moved the trial site five times", although it was basically developed in 1982. However, science is ruthless, and the cycle is too long. The equipped aircraft has been eliminated by the world, and the developed "turbofan 6" has become scrap iron. At the summary meeting, the moderator announced: "The engine that our generations spent 18 years developing has completely failed." The audience was crying, and Wu Daguan, who has always been forbearing, could not help but burst into tears.


  Generally, it takes about 10 years to research a model of aero-engine. Seeing that a little light flashed by China’s aero-engine was about to disappear, he was so anxious that he vomited blood. As an intellectual from the Kuomintang, although he was confused at this time, he never wavered in his trust in the Communist Party of China (CPC). "These people are not real communist party. They don’t understand the laws of scientific development."


  "When will you present your products to the Party?"


  In the office used by Wu Daguan of Xi ‘an Xihang Group before his death, the reporter saw a notebook lying quietly on the table, next to technical data and a slide rule. There is a small line on the title page of the notebook: "When will you take out your products and give them to the party?"


  After the downfall of the Gang of Four, 61-year-old Wu Daguan came to Xihang Airlines to take part in the work of importing Spey engines from Britain. Wu Daguan, who was devastated during the Cultural Revolution, suffered from coronary heart disease and was blind in his left eye, but he immediately went to work without complaint.


  He arrives at the office after 6 o’clock every day and stays until 11 o’clock in the evening. With bad eyes, he took a magnifying glass to look at the dense words, 130 pieces of design, technology, calculation and test reports in the contract materials, and checked the formula word by word in English. In the first four months after he arrived at the factory, he read thousands of documents and took notes of hundreds of thousands of words.


  There is too little information in the field of domestic aero-engines. He asked all technicians going abroad to write data analysis, "otherwise, they will not be given travel subsidies." Under his initiative, the factory set up a science and technology information department, taking science and technology archives, information and books as grain warehouses for developing engines.


  At present, the most advanced "Taihang" engine in China is struggling in the process of starting and developing, because the long-term imitation of China aviation industry has bound people’s minds, and some leading cadres do not believe that China has the ability of independent innovation in the face of risks.


  At the end of 1985, Wu Daguan, together with eight other senior aero-engine scientists, wrote a letter complaining about the far-reaching significance of independent research and development, and his suggestion was affirmed by Comrade Deng Xiaoping, thus promoting the success of the research and development of Taihang, making our engine directly leap from the second generation to the third generation, becoming the third country to master this technology.


  In 2009, the life of the "father of China aero-engine" entered the countdown. Before he died, facing the leading experts of aviation industry who came to visit him, he grabbed their hands and said, "The first sentence, I have never laid a good foundation for the national aero-engine industry in my life, which is my greatest regret. In the second sentence, we must lay a solid technical foundation. Third, you must tell the truth, don’t be afraid! Tell the leaders the truth. "


  Now, the heart of this century-old man has finally gone through the course of nearly a century. This pericardium contains dedication and science, and it also contains love for the motherland and loyalty to the party.


  This is a real "China Heart".


  China stood up with such people.


  commentator


  Mr. Lu Xun once said: "Since ancient times, there have been people who have worked hard, those who have worked hard, those who have pleaded for the people, and those who have sacrificed their lives for the law … Although it is the so-called’ official history’ that is equivalent to making genealogy for emperors and princes, it often cannot hide their glory. This is the backbone of China."


  Throughout Wu Daguan’s life, he was not a high official, had no high salary, and even failed to become an academician. However, China stood up by a large number of people who devoted their lives and worked silently.


  Wu Daguan has a firm belief and loves the party and patriotism. As a returned overseas student, he has served the country successfully. In the war-torn era, he set up the ambition of serving the country by air, and struggled for it all his life without wavering. When he was most confused about serving his country, he met the Communist Party of China (CPC), not only because "only communist party can make me an aero-engine", but also because he found that his values and world outlook of "life only asks for nothing in return" were highly compatible with the party’s beliefs. From then on, he believed in communist party until his death.


  As the "father of China aero-engine", Wu Daguan has a strong scientific spirit and insists on independent innovation. He follows the laws of science and emphasizes learning. He asked researchers to pay attention to the establishment of scientific and technological archives and the analysis of data. He regards scientific and technological archives as food for scientific and technological personnel. Even on the eve of dying, I am still reading newspaper materials. He is familiar with the research laws of aero-engines, pays attention to the basics, trains professional talents, and makes great efforts to formulate basic engine development standards, insisting on "making China’s own aero-engines".


  Under the impact of market economy, some people seem impetuous and only consider their own interests. Hard-working people are not uncommon, but compared with Wu Daguan’s spiritual realm of "not seeking to be a big official, but seeking to do great things", some people are obviously more utilitarian. And that kind of calm and cautious attitude, that kind of attitude of fighting for faith all my life, regardless of any fame and fortune, is really precious.


  Wu Daguan’s spirit is of great significance to the times. China stood up with people like Wu Daguan.

Editor: Zhao Deli

Huizhou area Xingtu Lunar special sale, the highest discount 18,000! Limited time special offer

[Autohome Huizhou Promotion Channel] Exclusive news! A car buying boom is underway in the char********zhou area of southern Guangdong, bringing consumers generous car buying benefits. At present, Xingtu Lanyue is running an unprecedented promotion, which can enjoy a cash discount of up to 18,000 yuan. Surprisingly, the minimum selling price has been lowered to 175,900 yuan, making this luxury SUV within reach at a very competitive price. If you have been interested in Xingtu Lanyue for a long time, now is the best time. Don’t miss this once-in-a-lifetime opportunity, click "Check Car Price" in the quotation form, let’s explore more savings and enjoy the driving pleasure that Xingtu Lanyue brings to you.

惠州地区星途揽月特价出售,最高优惠1.8万!限时特惠

Xingtu Lanyue presents a modern aesthetic with its exquisite body proportions. The body size reaches 4970mm*1940mm*1792mm, and the wheelbase reaches 2900mm, giving it a spacious interior space and a stable driving posture. The side lines are smooth and powerful, showing the perfect combination of luxury and sports. The front and rear wheel tracks are 1644mm, ensuring driving stability. The tire specification is 245/50 R20, which not only guarantees driving performance, but also enhances the overall visual effect with elegant wheel rim design.

惠州地区星途揽月特价出售,最高优惠1.8万!限时特惠

The interior design of Xingtu Lanyue highlights the perfect fusion of luxury and technology. The exquisite leather steering wheel provides a comfortable grip, supports manual up and down + front and rear adjustment, and is equipped with a 15.6-inch central control screen. It has automatic speech recognition control functions such as multimedia system, navigation, telephone, air conditioning, sunroof, etc., bringing a convenient operation experience to the driver. The interior is made of high-grade leather. The seats not only have front and rear adjustment, backrest adjustment and high and low adjustment (2 directions), but also are equipped with heating and ventilation functions to ensure occupant comfort. The driver’s seat is also equipped with electric memory function, while the front and rear seats support multi-directional adjustment of front and rear and backrest. The second row of seats can be reclined proportionally to meet different space needs. Together, these configurations create a high-quality interior environment.

惠州地区星途揽月特价出售,最高优惠1.8万!限时特惠

Xingtu Lanyue is equipped with a powerful 2.0T turbocharged engine with a maximum power of 192 kilowatts, capable of delivering 261 horsepower. This engine is paired with an 8-speed automatic transmission to ensure a smooth driving experience and efficient conversion, meeting the driver’s demand for performance and handling.

To sum up, Xingtu Lanyue has won high praise from car owners for its atmospheric appearance and excellent performance. The three components he mentioned are of reliable quality, strong power, and a good comfortable experience, which undoubtedly add more appeal to this SUV. For those who seek both face and strength, Xingtu Lanyue is undoubtedly a trustworthy choice.

How about the Volvo XC90? Is it worth buying?

There are a lot of options for gasoline + 48V light hybrid system cars now, just as we said today. Come and take a look at it now.

First of all, from the appearance, the front shape of the Volvo XC90 looks very clean and refreshing, looking sporty. Coupled with the tough headlights, the visual effect coincides with the positioning of the whole vehicle. The car is equipped with LED daytime running lights, front fog lights, automatic opening and closing, adaptive far and near light, automatic steering, delayed closing, etc. To the side of the body, the body size of the car is 4953MM*1958MM*1776MM, the car adopts comfortable lines, the side circumference looks very stylish and simple, with large-sized thick-walled tires, it looks sporty. In terms of the rear, the Volvo XC90 rear line is stylish, the tail lights are very avant-garde, and the unique exhaust pipe makes the overall layout impressive.

Coming to the car, the interior shape has taken a round and lovely route, which makes people feel very attractive. The steering wheel design of the car is very dignified, equipped with functions such as manual up and down + front and rear adjustment of the steering wheel, steering wheel heating, etc., and the visual effect is good. Let’s take a look at the central control. The car is equipped with an atmospheric touch LCD central control screen, which makes the interior design quite layered and gives people a sense of competence. The interior feels good. Let’s take a look at the dashboard and seats. The car is equipped with an exquisite dashboard, and the trendy design elements make people remember it at a glance. The car adopts leather seats, equipped with sub-seats with memory, seat with memory, seat ratio reclining and other functions, and the overall comfort and wrapping are not bad.

The rear of the Volvo XC90 has good space to meet daily travel needs. In addition, the car is equipped with fatigue reminders, anti-lock braking (ABS), LED daytime running lights, brake assistance (EBA/BAS, etc.), braking force distribution (EBD) main driver airbags, passenger seat airbags, knee airbags, side air curtains, front side airbags and other safety features.

After reading this car, I believe you have a general understanding. The car introduced today is remarkable in terms of space, configuration, and power. It is also a good helper for home travel.

Lin Qingxia’s 17-year-old old photos were exposed, and it was the hardest to play herself in 20 years


Speech debut "Outside the Window"


  On March 21, Lin Qingxia was invited to give her debut speech at the Sun Yat-sen Hall in Taipei. In her speech, in addition to sharing "Outside the Window", which was not released in Taiwan, with her fans, she also took out green photos of herself when she starred in "Outside the Window" at the age of 17. Lin Qingxia said that after acting in plays for more than 20 years, she found that she wanted to act the most, but she was also the worst.


  The first movie, "Outside the Window", was adapted from the novel of the same name written by Qiong Yao that year. The content depicted the love between teachers and students, and the heroine was forced to study because of being disciplined by a strong mother. Qiong Yao’s mother thought that her daughter wrote the book to scold herself, and she was so angry that she even lay in bed on a hunger strike, which made Qiong Yao quite sad. She still knelt in front of her mother’s bed for several days and nights before the storm subsided. However, in the end, although Qiong Yao agreed to shoot the movie, it was banned from Taiwan. It was not until recently that Lin Qingxia bought the copyright to lift the ban. Let’s take a look at 17-year-old Lin Qingxia