We should vigorously carry forward the great anti-epidemic spirit in the whole society and turn it into a powerful force for building a socialist modern country in an all-round way and realizing the great rejuvenation of the Chinese nation.

-supreme leader

The global outbreak of COVID-19 epidemic is a historical test for the development of human civilization. Fighting against the epidemic is not only a struggle between material and technology, but also a confrontation between spirit and culture. In this arduous war of resistance, the CPC Central Committee with the Supreme Leader as the core United and led the people of all ethnic groups throughout the country to carry out a soul-stirring anti-epidemic war, and made great efforts, forming a great anti-epidemic spirit of life first, national unity, giving up one’s life and forgetting one’s death, respecting science and sharing a common destiny, and showing the grand and majestic atmosphere of China Spiritual Building in the new era.

one

The great anti-epidemic spirit comes down in one continuous line with the long-term idiosyncratic endowment and cultural genes of the Chinese nation.

The virus came by surprise, and the epidemic was threatening. Wuhan was in a hurry! Hubei is in a hurry! The country is in a hurry! The CPC Central Committee decisively demanded that Hubei Province implement comprehensive and strict control over the outflow of personnel in a timely manner, and the whole city of Wuhan pressed the "pause button". Race against the time, compete with the disease, and launch an epidemic prevention and blocking war throughout the country.

White as armour, retrograde expedition. Medical personnel in Hubei Province and Wuhan City fought hand-to-hand with the virus and took the lead in launching an encounter war for epidemic prevention and control; 346 national medical teams and more than 40,000 medical staff resolutely went to the front line and embarked on a journey on the New Year’s Eve of family reunion. The starry night rushed to help, and the quartet responded. 19 provinces, autonomous regions and municipalities help 16 cities and prefectures except Wuhan, and gather the best medical personnel and the most urgently needed emergency medical resources in the shortest time. Normal prevention and control, full mobilization, more than 4.6 million grass-roots party organizations in the forefront, more than 4 million community workers in the country’s 650,000 urban and rural communities on duty day and night … Countless sons and daughters of China retrograde, thousands of ordinary heroes come forward, all the people of China watch and help each other, protect their lives with their lives, and write a touching song of dedication, shining with a wisp of spiritual light that shakes the world.

The light in adversity, generate is the driving force of life; The road ahead shows a panoramic view of the spirit. When the epidemic raged around the world, the answer sheet handed over by China not only showed the strong leadership of the Communist Party of China (CPC) and the strong advantages of the socialist system, but also showed the profound power of Chinese excellent culture.

On the 24th of the twelfth lunar month, on the high-speed train from Guangzhou to Wuhan, the photo of 84-year-old Academician Zhong Nanshan dozing in the back of his chair made people feel distressed and relieved. Zhang Boli, who guided the whole process of Chinese medicine intervention in COVID-19, Zhang Dingyu, who was suffering from gradual freezing, and Chen Wei, who rushed to Wuhan to carry out scientific research and prevention and control guidance tasks, have a common identity-Communist party member. In the sudden crisis and big exam of COVID-19 epidemic, they wrote the word "loyalty" on their respective answer sheets with blazing hearts.

Academician Li Lanjuan, 73, went to Wuhan at the first time and became the "anchor needle" in ICU ward. She insisted on going into the most dangerous "red zone" to make rounds, so as to enhance patients’ confidence in overcoming the disease in a face-to-face way. When the "impression photos" of her face flowed out on the Internet, many netizens burst into tears in an instant.

From the octogenarian academicians to the post-1995 nurses, from the police on duty to the sinking cadres, from the ordinary workers fighting in the front line of the construction site to the volunteers running in the rural communities, they shouted the oath of "no pay, no matter life or death" and shouldered a mountain of responsibilities with their weak bodies; With the responsibility of great love, we will unite the majestic power. It is not only a kind of inheritance, but also a kind of consciousness to be brave in taking responsibility.

The Chinese nation is a nation with great spirit. Chinese has always cherished the feelings of home and country, advocating that the world is for the public, self-denial and devotion to public duty, believing that "every man is responsible for the rise and fall of the world", emphasizing mutual help and sharing weal and woe, advocating mutual help, respecting the elderly and caring for the young, and stressing the unity of freedom and self-discipline, rights and responsibilities. Under the strong leadership of the CPC Central Committee, the 1.4 billion people in China have shown a high sense of responsibility, self-discipline, dedication and friendly feelings, creating a strong spiritual defense line of unity and unity, creating another heroic feat in the history of human struggle against disease. This precious cultural spirit will burst out irresistibly and incisively at the critical moment, which is manifested in our feelings and courage to cope with the test and condensed into our confidence and confidence in cultivating new opportunities in the crisis and opening up new opportunities in the changing situation.

The great national spirit and excellent traditional culture are tempered and accumulated by the Chinese nation in the historical practice of fighting against heaven and earth and creating vitality. The great anti-epidemic spirit is another spiritual "diamond" in the spiritual pedigree of the Communist Party of China (CPC) and the Chinese nation. It not only inspired the people of China to achieve great strategic achievements in fighting the COVID-19 epidemic, but also became a cultural highlight shining on the starry sky of human civilization history.

two

The great anti-epidemic spirit shows the Communist Party of China (CPC)’s consistent people’s feelings.

COVID-19 epidemic is the most serious epidemic of infectious diseases in the world in the past century, and it is a major public health emergency with the fastest spread, the widest infection range and the most difficult prevention and control in China since the founding of New China. The great anti-epidemic spirit formed in the anti-epidemic struggle has fully demonstrated the Communist Party of China (CPC)’s ruling philosophy of putting people first and life first and his feelings for the people, fully stimulated the blending and sublimation of patriotism, collectivism and socialist spirit in the new era, and greatly enriched the cultural spirit of contemporary China.

Fighting the epidemic is a charge led by pioneers. "I’m party member, I’ll go first" has become the loudest slogan in the anti-epidemic battlefield. Countless party member, as pioneers, took the lead, braved difficulties and entered, and became the most reliable backbone of the people when the wind and rain hit. Party flag, who is holding high, has always been flying in the front line of anti-epidemic, inspiring hope, gathering people’s hearts and inspiring strength.

"As party member, you must rush ahead." Deng Tiantian, ICU nurse of Yichang Second People’s Hospital, volunteered to join two colleagues and rushed to Wuhan Jinyintan Hospital for support before New Year’s Eve.

On the afternoon of the opening of Huoshenshan Hospital, Zhang Zhenglin, the on-site executive manager of the project, led 128 workers to solemnly swear under party flag: "Give play to party member’s exemplary leading role, shoulder the heavy responsibility bravely, and ensure that the task is completed with good quality and quantity!" In the process of construction, the machines were not enough, and party member commandos lifted the box-type board houses with their shoulders; When the air duct connection in the negative pressure ward was loose, party member rushed up and risked infection to repair the air duct …

The initial mission is not shouted out, but the real knife and gun. Cheng Yuanzhou, a "reporter" in the health system of Hubei Branch of People’s Daily, has written hundreds of public reports in more than two months since the start of Wuhan Defence War. He said: "I feel that fighting the epidemic is like an unforgettable real party class, which has brightened the initial heart of a party newspaper reporter and a Communist party member."

Where is the most dangerous, where is the hardest, where is the most needed, there is the vast number of party member fighting hard. According to statistics, there are 39.144 million party member and cadres engaged in epidemic prevention and control in the front line of anti-epidemic, including 29.771 million in party member, accounting for 76.1%. There are 23.698 million volunteers participating in epidemic prevention and control in China, including 13.262 million in party member, accounting for 56.0%. Among the 43,000 medical teams assisting Hubei, 24,000 are from party member, accounting for 56.1%. Among them, 396 party member and cadres died (sacrificed) in the line of fighting the epidemic.

Through the long river of history, it is not difficult for us to find painful memories of foreign invasion, warlord separatist regime and people’s misery, and it is not difficult to find disaster memories such as floods, droughts, earthquakes and plagues. Since its birth, our Party has taken serving the people wholeheartedly as its fundamental purpose, taken building the Party for the public and governing for the people as its ruling philosophy, and put the initial mission of seeking happiness for the people of China and rejuvenation for the Chinese nation in mind and put it into action. The people’s position is the fundamental position of communist party, and it is a remarkable sign that Marxist political parties are different from other political parties. It has become the cultural gene of communist party and has been passed down and carried forward continuously.

To die for the people in wartime, to live for the people in peacetime, and to maintain the flesh-and-blood ties between the party and the people forever are the winning genes and cultural codes for our party to calmly cope with various complex situations and risk challenges. The great anti-epidemic spirit is a vivid portrayal of the Communist Party of China (CPC) people’s cultural spirit of serving the people wholeheartedly and relying on the people closely, which will surely be engraved in the depths of history and shine for generations to come!

three

The great anti-epidemic spirit promotes the new creation of the cultural spirit of the Chinese nation.

The life-and-death struggle against the disease and the race against the epidemic have brought us hardships and great tests, and also promoted the maturity of the national governance system and governance capacity, tempered the minds and bones of the people of China, and promoted the new creation of the cultural spirit of the Chinese nation, making it new and more dynamic.

Engels said: "There is no historical disaster that is not compensated by historical progress." The history of human war "epidemic" contains medical progress, scientific and technological development and cultural prosperity. Growing up in tribulation, rising from tribulation and making progress in tribulation are typical characteristics of Chinese spiritual culture. The great anti-epidemic struggle not only whetted the spirit of China, but also enriched the culture of the times and greatly expanded the era connotation of the national cultural spirit.

This new creation is reflected in people’s more confidence in the Socialism with Chinese characteristics system. The achievements of civilization are reflected by the advantages of the system, and the self-confidence of culture is stimulated by the manifestation of good governance. In the face of the sudden outbreak of COVID-19, the whole country is United as one, vividly interpreting the "China temperature" of "one party is in trouble and all parties support", witnessing the "China speed" of the construction of Huoshenshan Hospital, and innovating the "China plan" of integrated traditional Chinese and western medicine treatment. The strong leadership and strong mobilization ability of the Party, the strict prevention and control system with the participation of the whole people, the transparent and responsible sunshine prevention and control according to law, and the advantages of playing a game of chess all over the country, mobilizing the enthusiasm of all parties and concentrating on doing great things are the confidence and strength of Chinese people to overcome the epidemic. Some well-known scholars in the West have also seen this. martin jacques, a senior researcher at Cambridge University, said: "This may be a historic moment for people all over the world to see the advantages of the China system."

This new creation is reflected in the people’s more recognition of respecting science. Science itself is a cultural form, a knowledge system, rational thinking and value norms accumulated by people in the process of understanding and transforming the world. In the face of new infectious diseases unknown before, people have personally felt the "hard core" supporting role of science and technology. The wide application of big data and artificial intelligence technology in epidemic detection and early warning, traceability tracking, differentiated prevention and control, scientific and technological innovations in data sharing, vaccine research and development, medical treatment and resource allocation, and the all-round penetration of people’s living security have made China take the lead in the world in anti-epidemic. Academician Chen Wei, the winner of the national honorary title of "People’s Hero", flew to Wuhan on the second day of the New Year’s Day to tackle key problems in the fire line, which greatly shortened the time for nucleic acid detection and accelerated the diagnosis, and led the team to make a major breakthrough in vaccine development, greatly boosting people’s confidence in overcoming the epidemic.

This new creation is reflected in the people’s more conscious of perfecting their own personality. To educate people, culture is also a process of humanization. Whether it’s medical workers in the front line or grassroots cadres and volunteers fighting in the rear, the profound love tradition of "guarding a city with responsibility", the optimistic spirit of "I’ll kill COVID-19 and enjoy cherry blossoms with you" and the high self-discipline consciousness of "staying at home is to contribute" are the keys to winning the battle against the epidemic. The Chinese nation has always had the spirit of struggle without fear of hardships, sacrifice and selfless dedication. It has always had the lofty spirit of being strong and unyielding, independent and fearless, innovative and creative. It has always had the benevolence and kindness of caring for people, pushing others and helping the world, which has been stimulated and created again in the process of fighting the epidemic. Bruce Aylward, head of the expert group of the World Health Organization, said: "This kind of pure altruism should be learned by all other countries. This is real solidarity."

This new creation is reflected in the people’s firmer understanding of the concept of a community of human destiny. Kindness and good neighborliness, and harmony among all nations are the ways of life advocated by China culture. Since the outbreak of the epidemic, China has actively fulfilled its international obligations in an open, transparent and responsible manner. It took the initiative to inform WHO and relevant countries and regional organizations about the epidemic, released information such as Covid-19 gene sequence, and announced the diagnosis and treatment plan and prevention and control plan as soon as possible. It announced the vaccine as a world public product, cooperated with many countries, international and regional organizations to prevent and control the epidemic, sent medical staff and provided international assistance, and injected a steady stream of impetus into the global epidemic prevention and control. Destiny is shared, and the road is not alone. The people of China have always believed that the only way to maintain regional and global health security is to form a community of destiny to fight against the epidemic.

An era has the spirit of an era. The new cultural creation spawned by suffering and epidemic diseases will surely nourish Chinese from generation to generation and inspire more and more Chinese children to contribute to a better tomorrow for mankind in the great journey of national rejuvenation.

four

The great anti-epidemic spirit embodies the powerful motive force of strengthening the army and rejuvenating it.

People can’t stand without spirit, and countries can’t stand without spirit. The great anti-epidemic spirit was forged by our nation through struggle and sacrifice, and it is a precious spiritual wealth. In this battle against the epidemic, the people’s army kept in mind its purpose, acted on orders, bravely shouldered heavy burdens and fought hard, actively supported local epidemic prevention and control, and wrote a touching heroic song.

When he was ordered, he forgot his home. When you get cold feet, you forget your relatives. The people’s army heard the order and went to Wuhan for emergency assistance on New Year’s Eve. "There is no need to mobilize, I am ready from the day I put on my military uniform." Li Qi, director of the Department of Critical Care Medicine of the Second Affiliated Hospital of Army Military Medical University, said. Chen Jing, deputy director of the Naval Military Medical University, led nine comrades in Corey to volunteer and said, "Get ready and start at any time". Zhang Xijing, deputy director of the Anesthesiology Department of the First Affiliated Hospital of Air Force Military Medical University, returned the ticket to visit her parents-in-law. He said, "There is only one thought, that is, to rush to Wuhan as soon as possible. Put into battle one second earlier, minimize one infected person and save one patient’s life. " The mission is on the shoulder, and the initial heart is eternal. Facing life and death, they walked on; Treating diseases and saving lives, they are always cautious, vividly interpreting the glorious tradition and red gene of the people’s army for the people, the army and the people.

Through life and death, across winter and spring. Although there is no fire and smoke, there is a test of life and death. The people’s army’s anti-epidemic warriors are fearless in the face of danger and fight bravely. They don’t bow their heads in the face of difficulties, and they can withstand and rush at critical moments. Receiving the most critical patients, taking over the most dangerous wards and taking over the most dangerous tasks, the people’s soldiers have done their best on the battlefield against the epidemic. In order to admit more patients, the medical team of Naval Military Medical University decided decisively to take the most dangerous work in the intensive care unit at the risk of being infected. In order to transfer materials and build hospitals, officers and men fought day and night, creating miracles beyond imagination.

"Things are sweet and bitter, and those who taste them know; There are dangers in the Tao, and those who walk know it. " Because we have experienced pain and sacrificed, and because we have always maintained lofty beliefs, heroic spirit and red cultural genes in dealing with the unpredictable situation, all the efforts made by the people’s army in fighting the epidemic have become a forging, forging a great spirit that is constantly growing. This spirit is cultivating new vitality, creating a new situation and strengthening new confidence, thus gathering into a powerful driving force for strengthening the army.

The light of the brave shines on the sword front, and the heroic army is forging ahead on the journey. The great anti-epidemic spirit is another dazzling light in the Communist Party of China (CPC)’s spiritual pedigree, another vivid teaching material to carry forward excellent culture and promote the cause of strengthening the military, which has strengthened our cultural self-confidence, which is the fundamental force for us to March forward in rain or shine.

Every step of history requires the nourishment of thought; Every journey, rain or shine, contains spiritual tempering; Every victory in the great struggle is inseparable from the support of culture. Only by standing up and standing firmly in spirit can a nation stand firm in the tide of history. Reading the cultural atmosphere of the new era of anti-epidemic spirit, looking back at the struggle process of the party and the army, there is always a belief stirring in the heart and a lofty sentiment surging in the chest. We firmly believe that under the leadership of the Communist Party of China (CPC), national rejuvenation can be expected in the future, and the people’s army will be strong.

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recent days

Issued by the State Financial Supervision and Administration Bureau

On the application of personal income tax of commercial health insurance

Notice on Relevant Matters of Preferential Policy Products "

Tax incentives and new policies.

It will be officially implemented on August 1.

△ official website, State Financial Supervision and Administration Bureau

What are the key contents?

Knock on the blackboard!

Focus on:

1. These commercial health insurances can also be deducted before tax.

The scope of commercial health insurance products subject to personal income tax preferential policies will be expanded to the main types of commercial health insurance, including medical insurance, long-term care insurance and sickness insurance.

Note: the insurance period or guaranteed renewal period of medical insurance is not less than 3 years; The insurance period of long-term care insurance and sickness insurance is not less than 5 years.

Analysis: From the original medical insurance, it has expanded to include medical insurance, long-term care insurance and sickness insurance.

Relevant preferential policies: Commercial health insurance with personal income tax preferential policies is allowed to be deducted before tax when calculating taxable income in the current year (month), with a limit of 2,400 yuan/year (200 yuan/month).

2. Expand the group of product insured.

The insured of commercial health insurance to which preferential policies are applicable may be the applicant himself or his spouse, children or parents.

3. Different protection schemes are allowed for people with previous diseases.

1) The coverage of medical insurance should be well connected with the basic medical insurance, and the protection of reasonable medical expenses should be strengthened. For the applicant who applies the preferential tax policy of commercial health insurance to insure himself, he shall not refuse to insure or be liable because of his past medical history. Different protection schemes can be set up for people with previous diseases to make fair and reasonable pricing. Medical expenses insurance for treating specific diseases, or medical expenses insurance for treating specific diseases and medical devices are not subject to this requirement.

2) Long-term care insurance should provide targeted care for people of different ages. Encourage the development of products for people with past diseases and the elderly. Encourage the development of products that meet the life-long security needs of working people. Encourage the exploration of payment methods suitable for home care, community care and institutional care.

3) Sickness insurance should set a reasonable scope and duration of protection responsibility, so as to effectively enhance the product support capability. Encourage the development of products for people with past diseases and the elderly.

4. Establish an information account for collecting and recording commercial health insurance.

The information platform establishes an information account for the policyholders of commercial health insurance with personal income tax preferential policies, and generates a unique identification code, which is used to collect and record all relevant information of commercial health insurance with personal income tax preferential policies insured by the policyholders, and supports the policyholders to deduct personal income tax before tax in accordance with relevant regulations.

Note: the identification code and the insurance contract are independent of each other.

5. A life insurance company that meets the following conditions may carry out related business.

Personal insurance companies that meet the following conditions can carry out commercial health insurance business that is applicable to individual income tax preferential policies: the owner’s equity at the end of last year is not less than 3 billion yuan; At the end of last year, the comprehensive solvency adequacy ratio is not less than 120%, and the core solvency adequacy ratio is not less than 60%; The coverage rate of the liability reserve at the end of the previous year shall not be less than 100%; Have a business management system that meets the requirements, and complete the system docking with the commercial health insurance information platform.

Note: A health insurance company with prominent main business, standardized business development and sound internal management mechanism may be exempted from the restriction in the first paragraph of this article.

6 focus on investigating the following illegal acts

The General Administration of Financial Supervision and its dispatched offices shall strengthen the daily supervision of commercial health insurance with preferential policies for individual income tax, maintain normal market order and effectively protect the legitimate rights and interests of consumers. Focus on investigating the following illegal acts:

Falsely stating or exaggerating commercial health insurance products and related personal income tax preferential policies;

Selling inapplicable commercial health insurance products in the name of applicable individual income tax preferential policies; Medical insurance fails to cover people with past illnesses as required; Failing to design commercial health insurance products as required; Failing to carry out business retrospective analysis as required; Other acts recognized by the General Administration of Financial Supervision and its dispatched offices. For problems found in product management, sales management, information disclosure, etc., regulatory measures such as risk warning, regulatory interviews, ordering rectification within a time limit, or administrative punishment shall be taken according to law; Those suspected of committing crimes shall be transferred to judicial organs for handling.

7. Implemented since August 1st this year.

This notice shall be implemented as of August 1 this year.

The Notice of the China Insurance Regulatory Commission on Printing and Distributing the Interim Measures for the Administration of Personal Tax Preferential Health Insurance Business, the Notice of the China Insurance Regulatory Commission on Printing and Distributing the Guidance Framework and Model Clauses of Personal Tax Preferential Health Insurance Products, and the Notice of the General Office of the China Insurance Regulatory Commission on Relevant Matters Concerning the Development of Personal Tax Preferential Health Insurance Business shall be abolished at the same time.

Commercial health insurance products that do not meet the requirements of this notice and are subject to individual income tax preferential policies should stop new business sales from the date of implementation of this notice, and life insurance companies should do a good job in customer service such as follow-up payment and claim settlement of effective policies to protect the legitimate rights and interests of policyholders, insured and beneficiaries.

Tax relief, collection!

1 individual industrial and commercial households, not more than 1 million yuan.

From January 1 this year to December 31, 2024, individual income tax will be levied by half on the part of individual industrial and commercial households whose annual taxable income does not exceed 1 million yuan on the basis of the current preferential policies.

Policy basis: Announcement of the Ministry of Finance and the State Administration of Taxation on Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households.

2. Legal aid subsidies obtained by legal aid personnel

Since January 1, 2022, the legal aid subsidies obtained by legal aid workers in accordance with the provisions of the People’s Republic of China (PRC) Legal Aid Law shall be exempted from value-added tax and personal income tax.

When paying legal aid subsidies to legal aid workers, legal aid institutions shall apply for tax exemption declaration of personal income tax and labor remuneration for the subsidized legal aid workers.

Policy basis: Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies Concerning Legal Aid Subsidies.

3 do not belong to the nature of wages and salaries subsidies, allowances.

The following subsidies and allowances that do not belong to the nature of wages and salaries, or income that does not belong to the taxpayer’s own wages and salaries, are not taxed: one-child subsidies; Child care subsidy; Travel allowance, meal allowance.

Among them, according to the provisions of the Ministry of Finance, individuals who work in urban and suburban areas on business, can’t go to work or return to eat, and really need to eat out, will receive meal fee according to the actual number of meals missed, and no personal income tax will be levied. Subsidies and allowances paid by some units to employees in the name of meal-missing subsidies shall be incorporated into the income from wages and salaries of the current month and personal income tax shall be levied.

Policy basis: "State Taxation Administration of The People’s Republic of China on printing and distributing

<征收个人所得税若干问题的规定>Notice of the Ministry of Finance of State Taxation Administration of The People’s Republic of China on the issue of determining the scope of meal allowance.

4. Official vehicles, communication subsidy income

Personal income tax shall be calculated and withheld according to the items of "salary and salary" after deducting certain standard official expenses for official vehicles and communication subsidy income obtained by individuals due to the reform of official vehicles and communication system.

The deduction standard of official expenses shall be investigated and calculated by the provincial local taxation bureau according to the actual situation of taxpayers’ official transportation and communication expenses, and shall be determined after being approved by the provincial people’s government and reported to State Taxation Administration of The People’s Republic of China for the record.

Policy basis: Notice of State Taxation Administration of The People’s Republic of China on Policy Issues Concerning Individual Income Tax.

5. Welfare expenses (living allowance)

Living allowance paid to individuals from welfare funds retained by enterprises, institutions, state organs and social organizations or trade union funds shall be exempted from personal income tax. Living allowance refers to the temporary living allowance paid by the employer to the taxpayer from the retained welfare funds or trade union funds according to the provisions of the state because of certain specific events or reasons that cause certain difficulties to the normal life of the taxpayer himself or his family.

Policy basis: Individual Income Tax Law of People’s Republic of China (PRC) and Notice of State Taxation Administration of The People’s Republic of China on Determining the Scope of Living Allowance.

6. Relief funds and pensions

Relief funds and pensions are exempt from personal income tax. Among them, the relief fund refers to the subsidy paid to individuals by the civil affairs departments of people’s governments at all levels.

Policy basis: Individual Income Tax Law of People’s Republic of China (PRC) and Regulations for the Implementation of Individual Income Tax Law of the People’s Republic of China.

7. Work injury insurance benefits

The treatment of work-related injury insurance obtained by employees with work-related injuries and their close relatives in accordance with the Regulations on Work-related Injury Insurance shall be exempted from personal income tax. Among them, the treatment of work-related injury insurance includes: one-time disability subsidy, disability allowance, one-time work-related injury medical subsidy, one-time disability employment subsidy, work-related injury medical treatment, in-hospital food subsidy, transportation and accommodation expenses for medical treatment in other places, work-related injury rehabilitation expenses, assistive devices expenses, life care expenses, etc., as well as funeral subsidy, dependent relatives pension and one-time work-related death subsidy obtained by close relatives of workers who died at work according to the regulations of work-related injury insurance.

Policy basis: Notice of the Ministry of Finance of State Taxation Administration of The People’s Republic of China on Individual Income Tax Policies for Work-related Injury Insurance Benefits Obtained by Workers with Work-related Injury Insurance Regulations.

8 units and individuals to pay the "three insurance and one gold"

Enterprises and institutions in accordance with the provisions of the actual payment of basic old-age insurance, basic medical insurance and unemployment insurance, exempt from personal income tax;

The basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums paid by individuals in accordance with regulations are allowed to be deducted from the taxable income of individuals;

Units and individuals are not more than 12% of the average monthly salary of employees in the previous year, and the actual housing provident fund paid by them is allowed to be deducted from the personal taxable income.

Policy basis: Notice of State Taxation Administration of The People’s Republic of China, Ministry of Finance on Individual Income Tax Policies for Basic Endowment Insurance, Basic Medical Insurance, Unemployment Insurance and Housing Provident Fund.

9. Personal withdrawal of "three insurances and one gold"

Personal income tax shall be exempted when the individual actually receives (supports) the basic old-age insurance, basic medical insurance, career insurance and housing accumulation fund originally deposited.

Policy basis: Notice of State Taxation Administration of The People’s Republic of China, Ministry of Finance on Individual Income Tax Policies for Basic Endowment Insurance, Basic Medical Insurance, Unemployment Insurance and Housing Provident Fund.

10. Maternity allowance

Maternity allowance, maternity medical expenses or other allowances and subsidies that belong to maternity insurance are exempt from personal income tax according to the maternity insurance measures formulated by the people’s governments at or above the county level according to the relevant provisions of the state.

Policy basis: Notice of the Ministry of Finance of State Taxation Administration of The People’s Republic of China on Personal Income Tax Policies Concerning Maternity Allowance and Maternity Medical Expenses.

11 according to the unified provisions of the state subsidies and allowances.

Subsidies and allowances paid in accordance with the unified provisions of the state shall be exempted from personal income tax.

Among them, the subsidies and allowances issued in accordance with the unified regulations of the state refer to the special government allowances, academician allowances, senior academician allowances and other subsidies and allowances exempted from individual income tax in accordance with the regulations of the State Council.

Policy basis: Individual Income Tax Law of People’s Republic of China (PRC) and Regulations for the Implementation of Individual Income Tax Law of the People’s Republic of China.

12. Retirement fees, retirement fees, etc.

According to the unified regulations of the state, the settling-in allowance, resignation fee, basic pension or retirement fee, retirement fee and retirement living allowance paid to cadres and workers shall be exempted from personal income tax.

Policy basis: Individual Income Tax Law of People’s Republic of China (PRC).

13. Extend the subsidies obtained by retired senior experts.

Senior experts (experts and scholars who enjoy special government allowances granted by the state and academicians of China Academy of Sciences and China Academy of Engineering) who have reached the retirement age, but really need to extend their retirement age due to work, shall be regarded as retirement wages and retirement wages, and shall be exempted from personal income tax.

Policy basis: Notice of State Taxation Administration of The People’s Republic of China of the Ministry of Finance on Several Policy Issues concerning Individual Income Tax.

14. Cash reward for post conversion of scientific and technical personnel

Non-profit research and development institutions and institutions of higher learning approved in accordance with the law on promoting the transformation of scientific and technological achievements in People’s Republic of China (PRC), the cash rewards given to scientific and technological personnel from the income from the transformation of post scientific and technological achievements can be included in the "salary and salary income" of scientific and technological personnel in the current month at a reduced rate of 50%, and personal income tax can be paid according to law.

Policy basis: Notice of the Ministry of Finance and the Ministry of Science and Technology of the State Administration of Taxation on the Individual Income Tax Policy for Scientific and Technological Personnel to Earn Cash Rewards for the Transformation of Scientific and Technological Achievements, and Law of People’s Republic of China (PRC) Municipality on Promoting the Transformation of Scientific and Technological Achievements.

15. Scientific and technical personnel equity award

Scientific research institutions and institutions of higher learning give individual rewards to scientific and technological personnel in the form of shares or capital contribution ratio, and after examination and approval by the competent tax authorities, personal income tax will not be levied temporarily.

"Today’s Wulian Video Number" is new!

Original title: "A new tax policy! It will be implemented on August 1! 》

Read the original text

The following article comes from Beijing Criminal Investigation and is written by Beijing Criminal Investigation.

Beijing criminal investigation

Tell the story of Beijing criminal investigation, appreciate the style of criminal police tough guy, feel the thrilling case, and expose the essence of ugly crime.

grow up

Is everyone’s life.

The subject that everyone has to face.

in one’s childhood

Think that growing tall and growing up is growth.

when I grow up/ grow up

Only when I know how to grow up.

mean

Experience more storms

A heavier responsibility.

Try to be a better self.

……

Liu Yinghua, member of the Party Committee of the Criminal Investigation Corps and secretary of the Discipline Inspection Commission, wrote in calligraphy.

In the big family of Beijing Criminal Investigation, there are serious crime elites, anti-gang heroes and skilled soldiers, which can be said to be rich in talents. They used to be "little whites". Under the leadership of their masters, they struggled day by day, explored breakthroughs and honed their growth in actual combat …

Today, they have all become criminal investigation elites who crack down on solving crimes and protect the security of the capital. This issue of Xiaobian will take you to explore the "little white" of the police dog technical detachment of the Criminal Investigation Corps of Beijing Public Security Bureau-Xu Fangfang.

Xu Fangfang, a post-80s girl, was deeply attracted by Six Groups of Serious Crimes. Since she was a child, she decided to be a criminal policeman and give help and warmth to others in times of crisis. After graduation, she wished to join the criminal police team and become a police dog trainer. From dog training "Xiaobai" to business elite, Fang Fang’s growth can be said to be a dying day, and it takes ten years to sharpen a sword.

Fang Fang and Baoyin

Chasing dreams and vowing to join the police

Xu Fangfang as a child

"What is your dream?"

"When the criminal police!"

Although my childhood dream was to be a police officer to help the needy, in the year when Fang Fang graduated from junior high school, the police academy no longer recruited female police cadets. In order to realize her dream, she decided to go to senior high school and take an examination of the police academy. When filling in the college entrance examination volunteers, Xu Fangfang chose the criminal investigation major in beijing police college without hesitation.

Time flies. When choosing her graduation intention, her parents who are distressed by her daughter do not support her as a criminal policeman. Xu Fangfang, who has always been sensible and obedient, has a disagreement with her family. In order to pursue her dream, this time she resolutely chose "disobedient" parents. After the interview, Xu Fangfang was hired by the Police Dog Technical Detachment of the Criminal Investigation Corps and became a police dog trainer. She wished to join the Interpol team in the capital, and since then she has embarked on the road of common growth with a group of "hairy children".

Life and death comrades grow together.

Adopt a "hairy child", take care of it, train it and fight side by side until death do us part.

Fang Fang’s first police dog-Weiwei

"The first time I met, the first time I was on duty outside, the first time I appeared on the scene and seized drugs … I’m so proud. Fortunately, I have your company for many first times in my life." To this day, whenever I mention Wei Wei, the corner of Fang Fang’s eye is always wet.

one

Association of karma

Weiwei is the first police dog trained by Xu Fangfang-a brown and white Spenger. Fang Fang and Wei Wei met in Nanjing.

At that time, Fang Fang, as a new policeman, went to Nanjing Police Dog Research Institute for induction training. When distributing police dogs, she took a fancy to the little guy who walked around in the kennel with great spirit-Wei Wei. Unexpectedly, just because of this look, she and Wei have forged an indissoluble bond.

Dogs are divided by lottery, and all puppies are printed with exclusive numbers on their ears. The trainers can find the allotted police dogs by extracting the ear numbers. And Fang Fang was drawn, is majestic! ! !

Weiwei is bigger than the same batch of puppies, and a lock of long golden hair on his forehead slightly blocks one side of his eyes, which looks very handsome. On that day, Fang Fang took Weiwei back to the kennel, held him, accompanied him, and talked with him a lot until it was dark …

2

teamwork

Fang Fang, who was on duty with Wei Wei for the first time, was still a student policeman, and was assigned to the periphery of the venue of the "Tenth National Games" in Nanjing for security check and preparation. As we all know, dogs are one of the animals that are most afraid of heat. With the scorching sun overhead and diligent security check, people still sweat profusely, and they are prone to heatstroke, not to mention dogs. Working at high temperature is not only hard, but also dangerous.

(Image from the Internet)

Vehicles parked at the security inspection site are exposed to the sun for a long time, and the temperature of the vehicle surface is extremely high, which is easy to cause contact burns. On one occasion, Wei Wei accidentally touched the car watch during the security check. In a flash, Fang Fang seemed to see a wisp of white smoke coming out from Wei Wei’s small nose tip, and Wei Wei let out a cry and retreated to Fang Fang’s side, but Wei Wei did not give up the search. With Fang Fang’s encouragement, he quickly adjusted his state and continued to work.

From the rehearsal to the opening ceremony, Fang Fang and Weiwei worked for more than ten hours every day. The launching point of the opening ceremony fireworks is set in the open field less than ten meters away from their duty point. At first, Wei Wei will react violently when he hears a loud noise, and he will bark incessantly. Whenever this happens, Fang Fang will lovingly appease him. Later, Weiwei overcame her fear and stopped barking. She just leaned against Fang Fang’s leg, as if to say, "I am not afraid of anything with you.". After the whole service, Weiwei not only overcame the heat, but also learned to be patient and strong and became a qualified police dog.

three

Search for drugs successfully

The first time he appeared on the scene with Wei Wei, he performed well, which originated from Xu Fangfang and Wei Wei’s study, training and accumulation day and night. In an anti-drug operation, one of the three carry-on bags carried by the suspect is likely to hide heroin. After receiving the notice, Fang Fang rushed to the scene with Wei Wei at the first time.

According to the on-site staff, drugs are likely to be hidden in the computer bag, but in the subsequent search process, Wei Wei did not respond to the computer bag, but made a clear warning to the largest suitcase bag. At that time, Fang Fang had only one thought, and he reacted wrongly. He asked for instructions from the leading leader in an uneasy mood. The leader decided to open the suitcase for warning police dogs, but no drugs were found.

The leader decided to let Fang Fang and Weiwei conduct a second search. This time, Wei Wei still warned the biggest suitcase. After some thinking, the leader decided to let the case handlers unpack the bags and search them thoroughly. Finally, heroin weighing one kilogram was found in a mezzanine, and Fang Fang felt guilty for not trusting Ren Weiwei.

Xu Fangfang and Wei Wei walk together and grow together. Under any circumstances, they will choose to firmly trust each other and become their strongest backing and most loyal comrades.

four

"best friend" leaves

On January 16, 2019, Fang Fang left her after nearly 14 years. The departure of Wei Wei was once unacceptable to Fang Fang. In those early days, the first thing that Fang Fang had to do when he got up every day was to run to the Wei Wei kennel to find the familiar figure …

A photo of Wei Wei and Fang Fang.

Today, Fang Fang’s WeChat avatar is still hung with a photo, and there is a photo with her bedside. In the photo, two slightly green figures are always fixed at that moment of looking at each other …

It was the majestic death that made Fang Fang complete the transformation from a dog trainer "Xiaobai" to a real police dog trainer. Every police dog trainer has to face such where will you go again and again in his career, which is unforgettable, but they are still affectionate, and only company can be worthy of these "silent comrades-in-arms".

Seeking more than sticking to the original heart

Fifteen years have passed in a blink of an eye, and now Xu Fangfang has five dogs by herself. The "Ten Days" she trained won the first place in the drug search subject in the Fifth National Police Dog Technical Competition. "Ten Nights" (playing "pie" in police flowers and police dogs) and "Five Rings" were awarded the title of meritorious dogs by the Ministry of Public Security.

Fang Fang and "Ten Nights" (left) and "Ten Days" (right)

Over the years, Xu Fangfang has used her spare time to constantly enrich herself and improve her business. She is the first person who successfully used "Springer Dog Identification Training and Sniffing". Her pioneering "double-dog compound search" greatly improved work efficiency; The springer dog "Ten Days" and "boeing da Dog" TIPII she trained can search for TATP new explosives. In Beijing, there are only more than ten dogs with this skill …

Fang Fang and TIPII

Looking back on the road to growth, Fang Fang said: "Fight for your dreams, find your goals, and go on firmly. One day, time will give you an answer!"

Resume and honors

Xu Fangfang, female, party member, graduated from Beijing People’s Police College, majoring in criminal investigation, and joined the public security work in August 2005. She is a policeman and deputy senior engineer of the police dog technical detachment of the Criminal Investigation Corps of Beijing Public Security Bureau.

He has won three personal third-class merits and one personal second-class merit. He was an advanced individual in police dog technology in Shenyang area of the Ministry of Public Security in 2010 and 2017, an honorary title of outstanding female police in the Municipal Bureau of Public Security in 2010, the champion of the drug search project in the fifth national police dog technology competition in 2018, the advanced typical title of criminal investigation system in 2019, the "March 8th Red Flag Medal" in Beijing in 2020, and several personal awards and outstanding civil servants.

Source: Beijing Criminal Investigation

Original title: "The Growth of Criminal Investigation" Xiaobai "

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　　Recently, a video of a father taking his 19-year-old daughter to set up a stall to sell leek boxes caused a heated discussion among netizens. The girl in the video just graduated from high school, and now she is selling leek boxes with her father in Nanjing because she didn’t go to college. In the video, his father’s remark that "undergraduate and graduate students are not used, and it took hundreds of thousands of years and time was delayed" became a "explosive point". Some netizens thought that the father was short-sighted, and some netizens said that what Uncle said was not unreasonable. What is the story behind this video? Yesterday afternoon, Zi Niu journalist interviewed the father and daughter next to Jiangsu Maternal and Child Health Hospital.

　　Zi Niu journalist Yang Zhimin Intern Yin Jiahui Guan Yuwen/photo

　　Site visit

　　The leek box booth is booming.

　　The girl is skillful in action.

　　Yesterday afternoon, Zi Niu news reporter came to Jiangsu Maternal and Child Health Hospital, and the girl’s family has not yet set up a stall. The grandmother selling sweet potatoes told the reporter that the business selling leek boxes (a kind of snacks wrapped in leek stuffing, editor’s note) was very good. Within two minutes, a tricycle drove to the door of the Maternal and Child Health Hospital, followed by a tall girl in a black jacket. This is the girl Xiao Zhao who sells leek boxes in the video.

　　Before the tricycle stopped, two or three people who bought leek boxes flocked around. The girl’s father quickly set up the stall and began to knead the dough. After kneading, he cut the dough into small pieces. Xiao Zhao rolled the dough into a round dough and put a spoonful of prepared stuffing, which is made of vermicelli, leeks and eggs. Xiao Zhao’s movements are also very skilled. The fragrance of leek eggs drifted away, attracting many customers to queue up to buy.

　　Compared with the image of pure appearance, slim figure and elegant temperament in the video, Xiao Zhao changed his style yesterday: black leather jacket with long pendant earrings, with light makeup, which is more fashionable.

　　Beautiful girls set up stalls, coupled with the fragrance of leek boxes, the business is quite good. During the interview period, the people who came to buy it almost never stopped. Even the grandmother who sold sweet potatoes next to her came to buy two, and the father and daughter could not stop. Many people buy leek boxes while chatting with their father and daughter. In addition to the leek box, the topic is very interested in the father and daughter themselves, and I ask about them from time to time. Although Xiao Zhao, who has a little Suqian accent, has questions and answers, they are extremely "refined" and never say a few words.

　　With the advantage of girls of the same age, Zi Niu news reporter proposed to take Xiao Zhao to the side for a separate interview, and the girl’s father readily agreed.

　　Girl’s story

　　I failed in the college entrance examination last year.

　　Selling leek boxes with my father

　　The girl named Zhao Yan is just 19 years old this year. After graduating from high school last year, she followed her father to Nanjing to set up a stall to make leek boxes. Zhao Yan’s hometown is Suqian, Jiangsu Province. Because she was interested in hosting in high school, she participated in the art test training for broadcasting and hosting majors at school. Last spring, Zhao Yan applied for the joint art examination of five universities, including Nanjing Art Institute, Communication University of China, Nanjing Normal University, and her final art examination score reached the score of the director major of Nanjing Normal University. However, Zhao Yan was worried that she couldn’t be admitted to the university because of her poor performance in culture class. In April after the art test, she came to her father who was setting up a stall in Nanjing to do business, and asked him to take her to try the flight attendant training of China Southern Airlines. However, after learning that flight attendant training takes four years and costs a total of more than 100,000 yuan, the father and daughter decided to give up the flight attendant training after careful consideration.

　　Xiao Zhao said: "As long as a subject fails, you can’t go to work in the end. I can’t guarantee that every major can pass. In addition, you have to find your own job. This is a bowl &lsquo; Youth rice &rsquo; , work is unstable. " The father on the side also said that her daughter is almost 20 years old now and will be 24 years old in four years, which is still risky.

　　In June last year, the girl returned to her hometown in Suqian to take the college entrance examination, but her grades were not satisfactory and she didn’t get the admission notice in the end. She decided to make a leek box with her father first.

　　Zhao Yan smiled and told Zi Niu news reporter that you don’t need to learn to make leek boxes, just follow and see. But when it comes to plans for the future, the girl hesitated slightly: "I haven’t thought about what I want to do in the future. I feel that it’s not too hard to do this now. It’s good to learn a craft and earn money."

　　Netizens are hotly discussing.

　　Is it better to go to junior college or set up a stall to do business?

　　On March 13th, a video of Zhao Yan selling leek boxes with her father was posted on the Internet, which attracted the attention of many netizens. In the video, Zhao Yan’s father said that "it is better to do business than to spend more than 100,000 yuan in junior college for 4 years", which triggered questions and discussions among netizens.

　　Some netizens agreed. The netizen "Sean is a little baa" said that setting up a stall now is higher than the salary of the university. Netizen "child photographer _HAN" commented, "I agree with this father’s idea very much! Unlike in the past, most college students have low eyes and are bent on finding a good job after graduation. If they can’t find a job, they will eat at home. It is better to learn a skill. "

　　Many netizens also expressed their opposition. Netizen "If you love it now" commented that there is still a big difference between junior college and students with only high school education in a few years. Netizen "I’m an honest man" said that if I keep doing this, my vision will become narrow, and why this kind of thing becomes a topic is because it doesn’t conform to the normal development of teenagers.

　　Parental response

　　Attach importance to education, but the situation at home can only be taken slowly.

　　In the face of questions from netizens, Zhao Yan’s father explained to Zi Niu news reporter, "The person who made the video at that time asked me why my daughter didn’t go to college, and I said I didn’t get it. Then she said that she couldn’t give her a junior college if she didn’t pass the exam, so I rushed her. "

　　Zhao Yan’s father said frankly, which parents don’t want their children to be good, but they can only take it slowly and have a process.

　　"I didn’t come to Nanjing to work when I was 20 years old. I graduated from primary school. I didn’t go to school much in my life. I am bitter but I can’t let my children follow me." Father Zhao said, "I still attach great importance to education. My family has a younger son. He is in the sixth grade at the age of 12 and spent more than 20,000 yuan to make up lessons for him. After the video became popular, a media asked my daughter to go on an internship in the past two days. My daughter was a little worried about not doing well. Today, I also encouraged her to say that she would practice with reporters and teachers and learn a lot, even if she didn’t earn much money. "

　　Selling leek boxes does not have the problem of high or low occupation. According to Wang Xian, a worry-free human resources expert in the future, Zhao Yan is a sensible girl who sympathizes with her parents’ hardships in raising a family and actively shares the responsibility. In this case, experts give three opinions on the right for the reference of parents and children.

　　Please listen to three opinions of professional experts.

　　A

　　Don’t lower the possibility of the future of life to a very low level.

　　B

　　Lack of career planning is the shortcoming of current education.

　　C

　　Career planning is too ambitious, which is also not conducive to growth.