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　　On September 1st, the first day of primary and secondary schools in Guangzhou, the morning rush hour of traffic at the school gate followed.

　　However, many parents from different districts in Guangzhou reported to Nanfang Daily and Nanfang+reporters that the traffic around many schools is worrying, on the one hand, there is congestion during students’ school hours, on the other hand, many construction sections of school roads also pose security risks to students going to and from school.

Municipal construction materials are placed at the entrance of Guangzhou No.7 Middle School, and students take the motorway after school.

　　The reporter visited the roads around primary and secondary schools and kindergartens in Yuexiu and Panyu, Guangzhou, and found that there are hidden dangers in many school sections. Some citizens expressed their hope to strengthen management in the construction area and quickly optimize the roads around the campus. At the same time, the situation of not following the traffic lights should be promptly diverted to ensure the safety of students’ travel during peak hours.

　　After the road was closed, the "send to school" team lined up for 100 meters, and students rode and motor vehicles grabbed the road.

　　On the first day of school on September 1, early in the morning, the gate of Guangzhou No.7 Middle School in Dongshankou, Yuexiu District was blocked, and the motorcade to send the children was lined up for hundreds of meters. Mr. Wang, the parent, told the reporter that after sending the children, he waited for nearly half an hour before driving out of the inner lane and entering the road.

　　"Originally, the one-way line of Sibei Tongjin in Dongshankou was very narrow, and the road closure construction affected the traffic." Mr. Wang said that Sibei Tongjin Road leads to Dadao Road. Because of the pipeline route transformation along the route, vehicles need to turn left when passing through the entrance of Guangzhou No.7 Middle School, because the road is narrow and the traffic efficiency is not high.

　　At 5 o’clock in the afternoon, the reporter came to the gate of Guangzhou No.7 Middle School, and the parents who picked up the children from school gathered around the school gate. Many vehicles that picked up the children stopped at the roadside. The reporter saw at the scene that the sidewalk on the left side of the school gate was filled with construction pipes and bricks, and students after school had to pass through the bicycle lane; There is no sidewalk on the right side of the school gate. About 50 meters ahead, it has been enclosed by the fence of municipal construction. Parents who have finished picking up their children should turn left here.

Temple Beitongjin municipal construction, students pass through the construction site.

　　In the construction area, the road was pitted, and excavators and dirt trucks were blocked in the middle of the road. Many students walk on gravel and dirt roads, and they need to pass sideways when passing excavators and dirt trucks. Students who push bicycles should be more careful.

　　"The road at the entrance of the Seventh Middle School has just been completed. The asphalt was paved on the evening of the 30 th, and the traffic line was painted on the evening of the 31 ST." The traffic coordinator on duty told the reporter that the construction here has been going on for nearly a month, and it is expected that it will take at least one week in the future.

　　The reporter found that although the surrounding road section marked the Sibei Tongjin road section under construction, it failed to solve the problem of students’ travel to and from school. In many Dongshankou areas of the school, many students have been influenced by "pipeline reconstruction and road construction".

　　In Baoan Front Street, the one-way street from east to west was half closed by the construction fence, and the original bicycle lane was also used as a motor vehicle lane. During school hours, students in Peizheng Middle School often ride and motor vehicles grab roads, which further increases the difficulty of traffic. Because of the construction of the intersection of Xinqing Road, parents who pick up their children at the south gate of Peizheng Middle School have to detour.

　　"This is a municipal project, and there is nothing we can do. I hope that the renovation can be completed early and it will be more convenient for children to go to school." Miss Li, who is waiting for the children in Guangzhou No.7 Middle School, said.

Students pass by the excavator under construction after school.

　　There is no traffic light at the T-junction in front of the kindergarten, and the traffic is congested during the rush hour.

　　Yesterday, a citizen of Shiqiao, Panyu, Guangzhou, told reporters that at the peak of going to school and leaving school, cars and people will be staged at the T-junction in front of Chunhua Kindergarten, which will make parents worry.

　　The map shows that Chunhua Kindergarten is located at the junction of Shixin Road, Xinyi Road of Donghuan Street and Gan Tang Avenue. The reporter observed on the spot that there was a zebra crossing across the two-way motorway of Shixin Road in front of the kindergarten. The traffic on the new road in the city is dense and the speed is fast, but no traffic lights are installed on both sides of the sidewalk. It can be seen from the scene that the sidewalk near the kindergarten is not equipped with a yellow public sign "Slow down in front of the school".

The municipal construction of Baoan Qianjie street occupies the road, and students and motor vehicles rob the road after school.

　　"There is no accident, but it will be blocked." He Dage, who has lived nearby for many years, said that there will be congestion at the intersection since the kindergarten resumed classes, which often lasts for about half an hour. According to He Dage’s observation, at the peak of going to school and leaving school, the car parked by parents is basically in front of the kindergarten, which will affect the traffic in the driveway to a certain extent, but it will not be blocked.

　　However, some neighbors suggested that traffic lights should be installed as soon as possible to adjust the traffic on this section. "There are many trucks here, so we need to pay more attention to the traffic situation after school starts."

　　[Reporter] Liu Wei Xu Mian Intern Ma Siyong

　　[Video] Liu Heng

Accountant Xiao Zhang

Xiaobian, my customer said that the invoice I issued was not compliant and needed to be returned and reopened? What’s going on? I haven’t figured out what’s wrong yet, but I’m worried. Can you tell me something about it?

No problem! Xiaobian, this will take you to understand how to avoid issuing non-compliant invoices in practice ~

According to the provisions of Article 12 (State Taxation Administration of The People’s Republic of China Announcement No.28, 2018), invoices that are printed privately, forged, altered, invalidated, illegally obtained by the drawer, falsely made out and filled out irregularly (hereinafter referred to as "non-compliant invoices") shall not be used as pre-tax deduction vouchers.

In order to avoid issuing non-compliant invoices, Xiaobian sorted out five situations that are prone to mistakes. Let’s take a look!

1. The contents of the invoice, such as the name and amount, are inconsistent with the actual transaction.

According to Article 20 of the Measures for the Administration of Invoices in People’s Republic of China (PRC): All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount.

According to Article 2 of Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning the Issuance of VAT Invoices (State Taxation Administration of The People’s Republic of China Announcement No.16, 2017): When the seller issues VAT invoices, the contents of the invoices shall be truthfully issued according to the actual sales situation, and the contents inconsistent with the actual transaction shall not be filled in according to the requirements of the buyer.

Two, "the buyer’s taxpayer identification number" column did not fill in the buyer’s taxpayer identification number or unified social credit code.

According to Article 1 of the Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning the Issuance of VAT Invoices (State Taxation Administration of The People’s Republic of China Announcement No.16, 2017): Since July 1, 2017, if the buyer is an enterprise, the taxpayer identification number or unified social credit code shall be provided to the seller when requesting the general VAT invoice; When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". Invoices that do not meet the requirements shall not be used as tax vouchers.

The enterprises mentioned in this announcement include companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorship enterprises, partnerships and other enterprises.

Iii. The remarks column of the invoice is not completely filled in as required.

According to Article 1 of State Taxation Administration of The People’s Republic of China Announcement on Issues Related to Stopping the Use of Special VAT Invoices for Cargo Transportation (State Taxation Administration of The People’s Republic of China Announcement No.99, 2015), general VAT taxpayers provide cargo transportation services and use special VAT invoices and ordinary VAT invoices. When issuing invoices, the departure place, arrival place, vehicle type and vehicle number, and information on transported goods should be filled in the remarks column of the invoice. If there are many contents, a separate list can be attached.

According to Item (3) of Article 4 of the Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning Tax Collection and Management in the Pilot Project of Changing Business Tax to Value-added Tax (State Taxation Administration of The People’s Republic of China Announcement No.23, 2016), when providing construction services, taxpayers should indicate the name of the county (city, district) and the name of the project in the remarks column of the invoice.

In addition, according to Article 5 of the Announcement of State Taxation Administration of The People’s Republic of China on Several Provisions on the Collection and Management of Land Value-added Tax after the Reform of the Camp (State Taxation Administration of The People’s Republic of China Announcement No.70, 2016), after the reform of the camp, land value-added tax taxpayers should indicate the name of the county (city, district) where the construction service occurred and the project name in the remarks column of the invoice, otherwise it will not be included in the land value-added tax deduction project amount.

According to Item (5) of Article 4 of the Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning Tax Collection and Management in the Pilot Project of Changing Business Tax to Value-added Tax (State Taxation Administration of The People’s Republic of China Announcement No.23, 2016), when renting real estate, taxpayers should indicate the detailed address of real estate in the remarks column when issuing VAT invoices by themselves or the tax authorities.

According to the Announcement of State Taxation Administration of The People’s Republic of China on the Issue of Issuing VAT Invoice for Collecting Travel Tax by Insurance Institutions (State Taxation Administration of The People’s Republic of China Announcement No.51, 2016), insurance institutions, as travel tax withholding agents, should indicate the information of collecting travel tax in the remarks column of VAT invoice when collecting travel tax and issuing VAT invoice. Specifically, it includes: insurance policy number, tax period (detailed to month), amount of travel tax collected, amount of late payment fee, total amount, etc. The VAT invoice can be used as the original accounting voucher for taxpayers to pay travel tax and late fees.

Fourth, the coding abbreviation is not printed correctly.

According to the Announcement of State Taxation Administration of The People’s Republic of China on Several Issues Concerning the Management of VAT Invoices (State Taxation Administration of The People’s Republic of China Announcement No.45, 2017), since January 1, 2018, when taxpayers issue VAT invoices (including special VAT invoices, general VAT invoices and electronic general VAT invoices) through the new VAT invoice management system, the abbreviations corresponding to the tax classification codes of goods and services will be automatically displayed and printed on the invoice face "Name of goods or taxable services" or "Name of services". See the Annex for the Classification and Coding Table of Goods and Services Taxes containing abbreviations.

5. Failing to issue invoices for refined oil as required.

According to Article 1 of State Taxation Administration of The People’s Republic of China Announcement on Relevant Issues Concerning the Collection and Management of Consumption Tax on Refined Oil (State Taxation Administration of The People’s Republic of China Announcement No.1 in 2018), all refined oil invoices must be issued through the refined oil invoice issuing module in the new VAT invoice management system. When issuing refined oil invoices, the following rules shall be observed:

1. Correct selection of tax classification codes for goods and services.

2. The "unit" column of the invoice should be "ton" or "liter", and the "quantity" column of the blue-ink invoice is required and not "0".

3. After issuing special invoices for refined oil products, in case of sales returns, incorrect invoicing and sales discounts, special invoices for refined oil products in scarlet letters shall be issued according to regulations.

If the sales quantity is involved due to reasons such as returned sales and incorrect invoicing, the corresponding quantity should be filled in the Information Form for Issuing Special VAT Invoices in Red Letter, and the quantity should not be filled in for sales discounts.

4. The total amount of oil products that can be invoiced for a commodity and service tax classification code of a refined oil distribution enterprise should not be greater than the total amount of oil products with the same commodity and service tax classification code corresponding to the special invoices for refined oil products and the special payment book for customs import consumption tax.

Accountant Xiao Zhang

Ah ~ I see! Remember it in a small notebook, issue a compliance invoice, and start with the details!

Source: China Tax News, Shanghai Tax.

Original title: "The invoice was rejected? Don’t panic, remember these details and avoid issuing non-compliant invoices! 》

Read the original text

　　Cctv news(Reporter Tu Yueqing): The dark horse of the year is coming! Since last weekend, the film Sheep Without A Shepherd, which was produced by Chen Sicheng, directed by director Sam Quah and starring Shawn, Tan Zhuo, Chen Chong and Jiang Haowen, has opened a nationwide screening. The theme is bold and sharp, the plot is tense and exciting, and the details are ingenious and meticulous. Under the shell of suspense, there are hidden in-depth discussions on multiple social phenomena such as law and morality, family and responsibility, good and evil. Once it appeared, it was praised by the audience, and its word-of-mouth became popular all the way. It won the super-high evaluation of Cat’s Eye 9.6 and Taobao Film 9.3, and quickly became the focus of attention inside and outside the industry.

　　On the afternoon of December 11th, the Contemporary Film and Television Research Center of China Film Criticism Society and the Film Theory Research Department of China Federation of Literary and Art Circles held an expert observation seminar in Beijing. Chairman of China Film Foundation (former Deputy Director of State Administration of Press, Publication, Radio, Film and Television) Zhang Pimin, Honorary President of China Film Critics Association Zhang Baiqing, former Secretary General of China Film Association Xu Berlin, Director of Film and Television Art Institute of China Academy of Art Ding Yaping, Executive Deputy Director of China Federation of Literary and Art Circles Song Zhiqin, Deputy Director of Film and Television Art Institute of China Academy of Art Zhao Weifang, famous film critic Tan Fei, famous screenwriter and scholar Kang Liwen, Lang Yun, Zhang Chi, Gao Xiaoli, Liu Zhengshan, Zhifina, Zhang Cheng, Wang Chun, director of film theory research department of China Federation of Literary and Art Circles, and Zhu Yuqing, founder of Juyinghui, and many other senior authoritative film experts in the industry, interpreted and analyzed the film’s genre characteristics, artistic techniques and deep social practical significance.

　　Typological exploration opens up new ideas of realism

　　By focusing on a "anti-killing" case among teenagers, the film tells an accidental manslaughter case. In order to protect the daughter who committed the crime by mistake, the father staged an amazing drama of cheating the world, which involved the emotional and legal confrontation between the two families. With the strong typology of criminal suspense, a new exploration of the commercialization of realistic themes is carried out.

　　Kang Liwen said that from the writer’s point of view, the film well supports the whole story with the weakness and strength of human nature. In the film, there are both emotional parts, deeper philosophical parts and real excavation of human nature, which makes the audience feel that the whole film is very full and provides a good direction for future commercial films.

　　In this regard, Xu Bolin said that a realistic film like Sheep Without A Shepherd should be advocated, which not only has cinema quality, but also cares about social reality, and asks questions by portraying characters. Including Dying to Survive, which was released before, this kind of films should form a kind of tradition and a trend that everyone should pursue together.

　　The multiple conflicts between emotion and law directly hit people’s hearts.

　　As director Sam Quah said earlier, "I hope that it will not only stay in the general genre film, but also be a film with both commercial and social responsibility significance, which can be sublimated and passed on to the audience with different viewing experiences." Under the typed shell, a large number of shots in the film focus on "family and crime" and "crime and punishment", and take the film as a guide to explore the multiple conflicts between good and evil, weak and powerful, law and morality.

　　Song Zhiqin pointed out that although Sheep Without A Shepherd is a commercial film, it portrays human nature deeply, including juvenile delinquency, parents’ education for their children, family ethics, affection and law, kindness and justice, and it is not easy to achieve this.

　　Xu Bolin also said that the film about "family and crime" and "crime and punishment" gives people a lot of room for thinking. From the third part of the film, the audience is taken into the plot and starts to create their own works, and they will start to think about what to do with this matter and how to intervene in this matter, which makes people feel very substituted.

　　Full-time acting online brings shocking emotional resonance

　　The joining of many acting schools makes every scene and dialogue in the film very infectious. Many experts praised that every performance in the film was unambiguous, and even the children’s performances were in place. The confrontation between the two mothers in the film has also become a classic, and people can’t help but admire that "every pore is acting."

　　Tan Fei said that the picture of Chen Chong and Tan Zhuo, both panting and protecting their children as mothers, is the most powerful scene for people to feel the aura. In all the movies this year, the panting confrontation between two mothers is very classic.

　　Ding Yaping also gave high praise to Chen Chong’s performance in the film. He said that Chen Chong played an important role in the film, which was the biggest story core, or the core of the play. Her explosive emotions became more and more exciting later, and she could win the Golden Rooster Award.

　　Reflection on Social Responsibility on the Protection of Minors

　　Recently, the society has been paying more and more attention to campus violence and juvenile delinquency. Producer Chen Sicheng has publicly stated that "I hope to convey these things to the general audience through this film, so that the audience can reflect more, protect their children more and restrain their behavior".

　　Gao Xiaoli praised the social significance conveyed by the film. She said that Better Days, which was recently released, talked about physical bullying, while Sheep Without A Shepherd expressed that the harm to young minds far exceeded the physical harm. What caused the tragedy of two families is thought-provoking.

　　Zhu Yuqing pointed out that Sheep Without A Shepherd can touch many people. Movies put people in extreme situations to think about what we should do as a vulnerable group when our children are violated. This film will stimulate discussion on this kind of situation.