Nowadays, "the dispute of Chinese etiquette" has become a technical term. Whether it refers to the dispute between the East and the West in a narrow sense (1583-1742) or a series of historical facts that have almost run through the whole communication between China and the West since the Ming and Qing Dynasties in a broad sense, the "Chinese etiquette dispute" can be called a major event in the long history of cultural exchanges between China and the West. It is of great significance to the comparison, dialogue and communication between different civilizations in the world today, and its importance is beyond doubt.

On May 11, 2019, the first international workshop on the frontier research of "Chinese Etiquette Debate and Nakanishi Rei Studies" was held in the Convention Center of Shanghai Normal University. With the innovative way of "interdisciplinary dialogue and parallel research", the workshop gathered more than 30 experts and scholars at home and abroad to explore and expand the way of communication and dialogue between China and foreign countries.

The first international workshop on the frontier research of "China’s Etiquette Debate and Nakanishi Rei Studies" brought together more than 30 domestic and foreign experts and scholars from Fudan University, Wuhan University, Central South University, Institute of World Religions of China Academy of Social Sciences, South China Normal University, Anhui University of Science and Technology, Vassar University in the United States and other Chinese and foreign universities and research institutes. The workshop was jointly sponsored by Shanghai Comparative Literature Research Association, Li Xu Wenming Dialogue Research Center of Fudan University and China Language and Literature Innovation Team of Shanghai Normal University, and was specifically undertaken by the editorial department of Comparative Literature and World Literature, the national key discipline of Shanghai Normal University.

The opening ceremony of the workshop was presided over by Associate Professor Ji Jianxun, majoring in comparative literature and world literature in Shanghai Normal University.

Professor Cha Tsinghua, Dean of School of Humanities and Communication, Shanghai Normal University, and Professor Liu Yunhua, Head of Comparative Literature and World Literature, delivered speeches respectively. Dean Cha first warmly welcomed many experts and scholars from home and abroad, and then introduced the characteristics of Shanghai Normal University’s comparative literature and world literature from three aspects: continuity of development, interdisciplinary and cross-cultural education, and the fine tradition of paying equal attention to academic research and personnel training, and put forward valuable suggestions for the future of disciplines, which should not only seize opportunities, but also continue to improve modestly and cautiously. Professor Liu Yunhua further pointed out that the purpose of the discipline is to create a relaxed, pleasant and truth-exploring academic environment, and placed deep expectations on the future development of young scholars. At the same time, Liu Jiaoshou announced that he would take this meeting as an opportunity to prepare for the establishment of the "Interdisciplinary Dialogue and Parallel Research Center" of Shanghai Normal University.

The conference consisted of a keynote speech in the morning and two parallel workshops in the afternoon. Under the unified theme of "Chinese Etiquette Debate and Nakanishi Rei Studies", 21 lectures were given, which cleared up many problems and promoted the academic understanding and research of "Chinese Etiquette Debate" from various angles and fields.

Li Tiangang: "Debate on Chinese Etiquette" —— Research Method and Its Expansion

The keynote speech in the morning is divided into two halves. The keynote speech in the first half was hosted by Yuan Zhaohui, a researcher at the Institute of World Religions of China Academy of Social Sciences. Professor Li Tiangang of Fudan University, with the title of "Debate on Chinese Etiquette: Research Methods and Its Expansion", discussed four issues. The first one was about "Debate on Chinese Etiquette", and he emphasized that not only western documents but also Chinese Manchu and other oriental documents should be cited in the research methods and its expansion. On the second hand, he pointed out that the "Chinese etiquette dispute" is nominally about "ceremony" and in essence involves concepts, namely God and God, soul and Anima. In the third aspect, he said that the in-depth discussion of the "Chinese etiquette dispute" depends on the continuous advancement of the research paradigm, and in the process, we should open our minds to new knowledge; Finally, taking his new work Kanazawa as an example, he introduced his research in the context of the history of thought, mainly considering what is religion and what is folk belief, and the close relationship between religion and belief and the daily life of ordinary people.

Liu Yunhua: What is the relationship between European Enlightenment and China culture?

Professor Liu Yunhua of Shanghai Normal University gave a lecture entitled "What is the correlation between European enlightenment and China culture? First of all, taking Leibniz as a case, he analyzed and pointed out that although Leibniz had contact with China culture through missionaries, he explained the Confucian "reason" with his deistic view, rather than being influenced by it to achieve ideological transformation. Furthermore, he pointed out that the influence can be divided into implanted and confirmed. When talking about the enlightenment’s understanding of western core concepts such as freedom, equality and democracy, China culture has no implanted influence on the west, but only confirmed influence in the process of collision. Finally, he reconsidered the position of "science and technology" in the history of thought, and pointed out that most thinkers in China in the late Ming Dynasty were always confined to political correctness and could not seek truth from facts, and their understanding of western science and technology was really limited.

Mingde Wei: How to read China’s classics? From the perspective of "Nakanishi Rei studies"

The keynote speech in the second half was hosted by Ivan Ruviditch, director of the International Drama Studio of Shanghai Normal University and associate professor of comparative literature and world literature. Professor Mingde Wei of Fudan University’s report "How to Read China Classics? From the perspective of "Nakanishi Rei Studies", he thinks that "Jing" has the same meaning as the western Textus, and it is woven intentionally, so it must have a structure, so we can observe the Patterns in the structure in turn, that is, the structural Patterns and layout. On this basis, he specifically analyzes the patterns in various types such as structural rhetoric according to historical traditions. It also points out that when we contact the text, we need to regard the whole text as a style of existence and writing. And we should learn to understand a classic and put all these factors into its definite rhetorical structure, just to produce what the work itself contains in those who are ready to read it and endure its obscurity.

Song Lihua: The Encounter between the East and the West —— Guo Shi’s Hunting China in Chinese Novels

Professor Song Lihua of Shanghai Normal University made an in-depth study of Guo Shili’s works with the theme of "Encounter between the East and the West: China in Guo Shili’s Chinese Novels". By analyzing the image of China in his Chinese novels, he pointed out that although Guo Shili took Europe, especially Britain, as the frame of reference in describing China, China was excluded from the mainstream of European scientific, artistic and commercial development and became the object that needed European attention and even rescue. However, his words about China’s national character should not be simply regarded as a distortion of the facts, but should be understood as a historical event that really happened, because it once truly shaped the history and relationship between China and the West.

Zhang Yaonan: From "Debate on Etiquette in China" to Comparative Philosophy in China and Europe —— A Preliminary Study on "Debate on Etiquette" in the History of Comparative Philosophy in China and Europe

Professor Zhang Yaonan of Beihang University gave a report entitled "From the Debate on Etiquette in China to Comparative Philosophy in China and Europe —— A Preliminary Study on the Debate on Etiquette in the History of Comparative Philosophy in China and Europe". He pointed out that "Comparative Philosophy in China and Europe" refers to the comparative study between Chinese philosophy and Western philosophy. Looking at its history from Han and Wei dynasties to the present, it has experienced or will experience six periods. As the fourth phase of comparative philosophy between China and Europe, the debate on Chinese etiquette can be observed in six steps, and further summarized from a philosophical perspective, that is, "the debate on Chinese etiquette" and the "Enlightenment Movement" in western Europe are the same movement, and the themes debated are orthodox and heresy, atheism and deity, polytheism and monotheism, rationality and belief, wisdom and superstition, and self-reliance and self-reliance. It also emphasizes that the summary of Hegel’s "China’s Backwardness Theory" and "Historical Progress Theory" is not in line with the reality of Chinese studies and cannot be established.

On behalf of the National Day: the first voice of the debate on etiquette in China

The first half of the workshop was presided over by Wang Lingling, editor of Journal of Beijing Administration College. Professor Guo Qing on behalf of South China Normal University gave a report entitled "The Preamble of Chinese Etiquette Debate". He took the analysis of sacrificial rites from the perspective of Gao Muxian’s interaction with Chinese and Western Confucian classics as an example, and pointed out that in the recent history of cultural exchange between China and the West, Dominicans, as one of them, have always shown themselves as opponents of Chinese etiquette, highlighting their historical image different from Jesuits’ "adaptation strategy". In fact, it’s not that Dominicans didn’t reconcile Yeru. As early as when he preached in the Philippines, Gao Muxian focused on building a dialogue bridge between Thomas theology and Zhu Xi’s Neo-Confucianism, and applied it to the field of sacrifice. Gao Muxian’s comments on China’s sacrificial ceremony constitute the target of Domingo’s understanding of Chinese etiquette.

Wang Ding ‘an: The Separation of Chinese and Western Sacrifices and the Re-development of Comparative Confucian Classics during the Ming and Qing Dynasties

Associate Professor Wang Ding ‘an of Zhejiang University of Technology is entitled "The Separation of Chinese and Western Sacrifice Rites and the Re-development of Comparative Confucian Classics". He believes that the topic of "whether Mass is a sacrifice or not" during the Ming and Qing Dynasties was being staged fiercely in Europe at the same time, but it was not fully developed in China because of suppression. Now we re-examine the problems, beneficial experiences and the possibility of re-launching Comparative Confucian Classics with Aquinas’ sacrificial theology, which unifies "object" and "way". We can find that the difference between "being" and "being like being" presented by the sacrificial object is nothing more than a concrete manifestation of the relationship between God and man; The "way" of offering sacrifices to both Ye and Confucianism shows obvious sacredness.

Xiao Qinghe: Breaking away from the mundane and becoming a saint —— The Catholic narrative about saint in the late Ming and early Qing Dynasties

Xiao Qinghe, an associate professor at Shanghai University, gave a report entitled "Going from the mundane to the holy: the Catholic narrative about the holy in the late Ming and early Qing Dynasties". By analyzing the evolution of the meaning of the word "holy" and related terms, he clearly showed the process of cultural exchange, conflict and integration between China and the West. He pointed out that the missionary equated Sanctus with "Saint", which not only changed the meaning of Chinese character "Saint" and enriched the content of "Saint" since Ming and Qing Dynasties, but also changed the understanding of Sanctus in European Christian tradition, and the thoughts and spiritual worlds of both sides were blended and changed.

Ji Jianxun: The Origin of the Debate on Chinese Etiquette and the Relationship between Chinese and Western Learning Systems

Associate Professor Ji Jianxun of Shanghai Normal University, starting from The Origin of the Debate on Etiquette in China and the Relationship between Chinese and Western Learning Systems, emphasized that the "Debate on Etiquette" should not be a problem only related to the West or the East, and the new understanding should put it back in the historical coordinates of Sino-foreign exchanges, and the key to solving it lies in identifying the origin of the debate and clarifying the Chinese and Western learning systems behind the conflict. Confronting the problem of "etiquette dispute" and the "two-way" between culture, education and religion in China society revealed from it can help us better understand the two different cultures of China and the West and oppose the "clash of civilizations".

Yang Huiling: A New Probe into the Anti-ancestor Worship Thought in the Debate between Chinese and Western Etiquette in Qing Dynasty

The second half of the first group of the workshop was presided over by researcher Yuan Zhaohui from the Institute of World Religions of China Academy of Social Sciences. Yang Huiling, a researcher at the Institute of Advanced Studies in Comparative Civilization and Humanities Exchange of Beijing Foreign Studies University, took the topic "A New Probe into the Thought of Anti-ancestor Worship in the Debate between Chinese and Western Etiquette in Qing Dynasty" as an example, and studied his understanding and reinterpretation of China culture from the standpoint of Christianity by analyzing Li Yufan, a representative figure who opposed Chinese etiquette in the Debate of Chinese Etiquette in the Vatican Library. He found that he was equally familiar with it even if he held a position and viewpoint against China’s "ancestor worship" culture. Therefore, in the process of cultural exchange between China and the West in history, both sides of the exchange have the process of understanding each other and absorbing each other, rejecting and abandoning, seeing differences in the same, and seeking common ground while reserving differences and integrating and innovating.

Gao Shengbing: Matteo Ricci’s Cultural Identity and Its Translation Strategies and Effects

Associate Professor Gao Shengbing of Anhui University of Science and Technology gave a report on Matteo Ricci’s Cultural Identity and its Translation Strategies and Effects. He analyzed Matteo Ricci’s choice of "God", "Soul" and "Diligene/Caritas" (to love/. The cultural identity of "Western Confucianism" makes Matteo Ricci compare or choose Confucian concepts or words in his discourse, and the cultural identity of Catholic missionaries makes Matteo Ricci choose foreignization in concept translation. As the "other" of China culture, the translated words he chose can be widely accepted, which deserves our consideration.

Jian Wu: "Individualization" and "Cultivation" —— A Comparison between Jung’s Analytical Psychology and Taoist Inner alchemy

Jian Wu, a teacher of Jiaxing University, took "Individualization" and "Cultivation": A Comparison between Jung’s Analytical Psychology and Taoism’s Inner alchemy as the topic, and through the interpretation of the most concentrated and important commentary text of Jung on Taoism’s Inner alchemy, distinguished the fundamental difference between Jung’s psychology and Taoism’s Inner alchemy, and Jung’s misunderstanding of "The Purpose of Taiyi Jinhua". He pointed out that Jung’s psychology and Taoism’s inner alchemy are ideographic codes of two discourse systems, which represent two sets of thinking paths, and their speech objects are both internal experiences, so their differences are actually greater than their similarities. If we say that Jung adopted the method of "Geyi", it may not be an exaggeration to take me as the main analytical psychology when interpreting the Purpose of Taiyi Jinhua (including the Classic of Wisdom and Life) for his own analytical psychology.

Tan Jie: Words and deeds attest to Taoism —— Characters and moral education in "stories of testifying to Taoism" in the late Ming Dynasty

Associate Professor Tan Jie of Central South University’s report is "Words and deeds attest to the truth: the characters and moral education in the story of testifying to the truth in the late Ming Dynasty". By tracing back to the ethical tradition of the Renaissance, he placed the story of testifying to the truth in the Chinese translation in the late Ming Dynasty in the humanistic ethical tradition of the Renaissance. Through the analysis of two typical characters, "King Philip" and "Bi Da Lie La", he investigated its transmission by quoting the words and deeds of western sages.

Jia Weizhou: Confucianism-Confucianism in the Dialogue between Ye and Confucianism in the Late Ming and Early Qing Dynasties

The first half of the second group of the workshop was presided over by Dr. LIM Hyebin, a teacher majoring in comparative literature and world literature at Shanghai Normal University. Associate Professor Jia Weizhou of Guangdong University of Finance and Economics is entitled "Confucianism-Confucianism in the Dialogue between Confucianism and Confucianism in the Late Ming and Early Qing Dynasties", trying to return to the historical text and the specific context in which the problems occurred, so as to understand the reasons why the religious interpretation of Confucianism occurred in the dialogue between Confucianism and Confucianism in the late Ming and early Qing Dynasties, the starting point of different views, the methodology of hermeneutics and the results of the debate. This understanding will provide specific historical enlightenment to the discussion of religious interpretation of contemporary Confucianism. At the same time, the western Confucianism-Confucian view can reflect the attitude towards the whole culture of China, and we can also see the historical formation path of the western China view and China’s western view.

Jiang Xiaojuan: An Islamic Chinese Translator Influenced by the Debate of Catholic Etiquette

Dr. Jiang Xiaojuan of Fudan University’s report is "Islamic Chinese Translators under the Influence of Catholic Etiquette Debate". She started with the stimulation brought to Islamic scholars by a series of activities of Jesuit missionaries entering China, emphasizing that while they were hit hard, the Jesuits’ writing and speaking activities also inspired Islamic scholars, stimulating them to promote the localization of Islam in the same way, and a number of Islamic Chinese translators headed by Wang Daiyu emerged. They advocated the further development of Islam in China by interpreting Confucianism and explaining the similarities between Islam and Confucianism, which contributed to the further China of Islam.

Li Qiang: Christians in China and the Modern Evolution of the "Etiquette Debate" in the Early Qing Dynasty —— Focusing on the manuscripts in Xujiahui Library

Li Qiang, a doctor from Shanghai University, took the modern evolution of the text "The Debate on Etiquette between Christians in China and the Early Qing Dynasty" as a topic-focusing on the manuscripts collected in Xujiahui Library. In his report, he systematically combed the modern evolution of "The Debate on Etiquette" as a product, so as to illustrate the historical inevitability of modern Catholicism releasing the bondage of "The Debate on Etiquette" to Christians in China.

Wang Hongchao: Religion, Politics and Culture —— A Study of Yi-ology of Suoyin School and Missionaries in China

Associate Professor Wang Hongchao of Shanghai Normal University is entitled "Religion, Politics and Culture: A Study on the Yi-ology of Suoyin School and Missionaries in China". He pointed out that the study of Zhouyi by missionaries in China was deeply rooted in the biblical interpretation through the example that China Suoyin School founded by Bai Jin hoped to find the information of ancient China’s GOD from the Book of Changes and Jacob’s interpretation of "God" in the Book of Changes and other classics in the late Qing Dynasty.

Wang Niecai: Revelation or Reason? Two Opposing Interpretations of the Confucian Classics during the Rites Controversy

The second half of the second group of the workshop was presided over by Professor Du Wenwei, President of North American Oral and Performing Literature Research Association, Professor of Vassar University in the United States and researcher of China Opera Academy. Associate Professor Wang Niecai of Zhaoqing University took the book Revelation or Reason? Two opposing interpretations of the Confucian classics during the Rites Contraversy, this paper first introduces two different interpretations of the Four Books in the West, that is, the Franciscan Lian Dang (1602-1669) and the seal of Confucianism (1664) adopted an allegorical method to interpret the true meaning of China classics as the revelation of Christianity, while rejecting the traditional Confucian classics. And the Jesuits adopted the rationalism method in The Four Books of Western Languages (1687) to coordinate the western rationalism with Confucianism. Through the parallel comparison of the two concepts, it is very intuitive to show how these two explanations are rooted in different theological traditions, which leads to the two sides taking opposite positions in Chinese etiquette disputes.

Wu Rui: A Textual Research on the Origin of Oriental Etiquette in Shakespeare’s Plays

Wu Rui, a researcher at Shanghai Theatre Academy, gave a report on the Origin and Development of Oriental Etiquette in Shakespeare’s Plays. He pointed out that Shakespeare’s works involved a lot of oriental content and oriental protagonists, such as Cleopatra, Othello, and Shylock. According to textual research, the main drama conflicts in Romeo and Juliet also came from the legends of two rival families in the East. By exploring the origins of oriental rituals in Shakespeare’s plays, we can provide a path for the orientalization of Shakespeare’s plays.

Wang Qiyuan: Xu Guangqi’s Legacy in Shanghai and Its Contemporary Significance

In the report entitled "Xu Guangqi’s Legacy in Shanghai and Its Contemporary Significance", Wang Qiyuan, an associate researcher at Fudan University’s Chinese Ancient Books Protection Institute, thinks that, as a first-rate figure who walked out of Shanghai in modern national history, if these places in Shanghai related to Xu Guangqi can’t be fully studied and developed, it is indeed a slight violation of the actions of the sages. Therefore, he made an in-depth investigation of Xu Guangqi’s legacy in Shanghai through the publication of a large number of local documents such as the "Shanghai Fu County Old Records Series" compiled by Shanghai Local Records Office and Tongzhi Museum.

Du Wenwei: On the Mutual Influence of Eastern and Western Cultures from the 90-year History of The Story of Grey Lan

Professor Du Wenwei, with the theme of "Looking at the Interaction between Eastern and Western Cultures from the 90-year History of Grey Lan Ji", systematically combed the spread and evolution process of Yuan zaju "Grey Lan Ji", and concentrated on analyzing the theme changes of "Grey Lan Ji" through various stage adaptations. He pointed out that the spreading history and the changing process of the theme reflected the mutual influence between the themes of eastern and western cultures and drama theory, and in this long-term mutual influence process, The Story of the Grey Lanji not only became a historical drama that was performed circularly on the eastern and western stages, but also spawned some modern dramas.

The results of this workshop are quite fruitful, and the teachers and students attending the workshop have had a heated discussion, which has made a great breakthrough in the paradigm and content of promoting the study of "Chinese etiquette dispute". I believe that there will be significant progress in the near future, and a brand-new and in-depth "Nakanishi Rei study" is taking shape. In December 2018, the Center for Comparative Literature and World Literature, a national key discipline of Shanghai Normal University, held the first forum of "Interdisciplinary Dialogue and Parallel Research", which aroused widespread concern in academic circles. On the basis of the first forum, this workshop is another academic grand meeting with the innovative mode of "interdisciplinary dialogue and parallel research", thus further contributing to the construction of the first-class discipline of China Language and Literature in Shanghai Normal University and making new contributions to the academic innovation of humanities in China.

In terms of research paradigm, scholars’ research shows that the academic discussion on "Chinese etiquette dispute" is starting from the field of history and turning into the fields of literature, philosophy, culturology and religion, showing a trend of multi-paradigm transformation; In terms of research content, the series of results of this workshop also show that the series of debates between Chinese and Western civilizations are ostensibly centered around "Chinese and Western etiquette", which is behind the differences and dislocation of the core concepts of the two heterogeneous civilizations, namely "keywords". These studies can be done from point to area, with a clear sense of problems, and provide important reference for the current in-depth exchanges and dialogues between China and foreign countries.

　　There are 19 liquor stocks in A shares, with a total market value of over 1 trillion as of May 5 this year. Who would have thought that after 26 trading days, the market value of only four leading stocks has exceeded one trillion. Yesterday, the market value of Kweichow Moutai was 594.2 billion, once again exceeding the market value of China Life Insurance of 593 billion.

　　Yesterday, the growth rate of the wine-making sector slowed down, only rising by 0.4%, ranking fourth from the bottom in the industry sector, but the market value of its four leading stocks has exceeded one trillion. Beijing Youth Daily reporter noted that as of yesterday’s close, the market values of Kweichow Moutai, Wuliangye, Yanghe and LU ZHOU LAO JIAO CO.,LTD were 594.232 billion, 207.601 billion, 136.91 billion and 71.347 billion respectively, with a total market value of 1,010.09 billion, approaching the total market value of China Agricultural Bank of China of 1,026.2 billion yuan.

　　There are 19 liquor stocks in A shares, with a total market value of over 1 trillion as of May 5 this year. Who would have thought that after 26 trading days, the market value of only four leading stocks has exceeded one trillion. It is also known that the total output of A-share liquor companies in 2016 was 1,354,800 tons, accounting for 10% of the national output; The total revenue related to liquor of these 19 listed liquor enterprises was 120.2 billion, and the net profit was 36.455 billion, with an average liquor gross profit margin of 67.07% and an average net profit margin of 18.57%.

　　It is worth mentioning that the share price of Kweichow Moutai hit a new closing high yesterday, reaching 473.04 yuan, and its market value not only surpassed Sinopec, but also surpassed China Life again. Yesterday, the market value of China Life was 593 billion yuan. This is the second time that the market value of Kweichow Moutai has surpassed that of China Life Insurance. As early as April 18th this year, the intraday share price of Kweichow Moutai broke through 400 yuan and reached a record high. At the close, Maotai closed at 404.65 yuan, with a stock increase of 2.24%. Its market value reached 508.3 billion yuan, surpassing China Life Insurance, and its A shares ranked sixth. Based on the closing price on April 18th, the market value of China Life was 500.806 billion yuan, while that of Maotai was 508.320 billion yuan, surpassing that of China Life.

　　On June 10th, Sinopec, which refined hundreds of millions of tons of oil, was defeated by Maotai, which brewed tens of thousands of tons of wine. As of the close of the day, Kweichow Moutai, with a market value of 585.062 billion yuan, surpassed China Petrochemical’s A-share market value of 583.858 billion yuan, ranking sixth in the total A-share market value.

　　On the occasion of the second anniversary of the stock market crash in 2015, the market value of Maotai was only in the early 200 billion. Since then, it has started the "runaway" mode: in 2016, there were only three negative lines on the monthly line, and in 2017, the monthly line was all positive. In July 2016, the stock price broke through 300 yuan with a market value of 394.5 billion yuan; After a small finishing, Kweichow Moutai continued to move upwards, driving the wine-making sector to attack across the board. On April 20th this year, Kweichow Moutai’s share price rose to the top of 400 yuan in one fell swoop, becoming the highest-priced A-share stock, with a market value of about half of Guizhou’s GDP, surpassing Diageo, the world’s veteran champion of spirits, with a market value of 509.68 billion yuan, and becoming the world’s most valuable winery.

　　The market believes that the recent surge in the market value of Maotai is not unrelated to its large-scale operation of Maotai College. Maotai College, sponsored by Guizhou, China Maotai Distillery (Group) Co., Ltd., is a non-profit private college at the undergraduate level, which is positioned as an application-oriented college. The number of full-time students is tentatively set at 5,000, and the first five undergraduate majors are brewing engineering, grape and wine engineering, food quality and safety, resource recycling science and engineering and marketing.

　　Although Kweichow Moutai has hit record highs, brokers still give it a higher target price and rating. Pacific Securities’ neutral expectation gives Maotai 25 times PE, with a corresponding market value of 860 billion and a corresponding stock price of 685 yuan. TF Securities gave Maotai a 27-fold valuation in 2018 and raised its 12-month target price to 615 yuan; China Merchants Securities maintains its target price of 500 yuan according to 22 times PE in 2018 and continues to strongly recommend it; On the other hand, Shen Wanhongyuan slightly raised its profit forecast based on Maotai’s first quarterly report exceeding expectations, with a one-year target price of 520 yuan, which is 24 times the performance of the 2018 report.

　　Text/reporter Liu Shenliang

The appearance of Tank 300 not only enhances the strength of independent automobile brands in the hard-core off-road field, but also promotes the progress of domestic automobile modification culture to a certain extent. There are as many as four "officially modified" models. Today, let’s take a look at what’s special about these four cars.

The first paragraph, tank 300 tank ranger

Guide price: 253,800 yuan

Co-brand: Yunliang Off-road

This is the first official customized model of the tank 300 in the true sense. It was built by the domestic modified brand Yunliang off-road, and the first batch of models were launched in August 2021. In appearance, the design elements of the tank 300 are largely retained, but the front and rear metal stamping bars and metal side bars are replaced, so that the protection of the car body is more in place, and a winch for rescue or extrication is added to the front bar. Tires and wheels have been replaced with off-road models, and nitrogen shock absorption has been replaced, which can cope with extreme road conditions more calmly. The A-pillar of the vehicle is equipped with a wading throat, and the wading depth can reach 900 mm. The second batch of models that are being booked have also added a trailer power inlet, a trailer square opening and an air conditioning entity button, which further improves the practicality.

(2021 Tank Ranger)

In the interior of the car, Tank Ranger also retains most of the design elements of Tank 300, but its performance in comfort configuration is relatively common. Steering wheel heating and Yanfei Lishi audio are not equipped with these two ordinary high-profile models. In addition, the seat is made of imitation leather, and the front seat has only heating and no ventilation function. It seems that the name of tank ranger is unreasonable, and he is a veritable "rough man".

(2021 tank ranger interior)

The second paragraph, the tank 300 wind forest fighters

Guide price: 270,800 yuan

Co-brand: Top Fire

Compared with the tank ranger, the change of Fenglin Iron Rider is bolder. In the front face, the middle net is changed to a simple double rectangular style, and the grille is denser than before, which can better block the impact of flying stones on the condenser. The air inlet is added to the hood, which makes the visual impact stronger. There is no wading throat at the A-pillar position, which will affect the wading height of the vehicle, but the overall feeling is stronger. The front bumper, side bumper and rear bumper of the vehicle have all been changed. After all, this is one of the most attractive places for a hard-core off-road vehicle. It is worth mentioning that this car is equipped with 285/70 R17 wide tires, the tires are basically flush with the wheel cover, and the visual effect is excellent. Such a hard-core tire configuration, of course, requires better suspension shock absorption, and Fenglin Tieqi is also equipped with nitrogen shock absorption and other configurations to improve the passability of vehicles. In addition, the roof is equipped with a luggage rack platform decorated with the words "TOP FIRE", which shows the identity and has strong practicability.

The interior hasn’t changed much, but the higher price compared with tank ranger gives it enough cost space to upgrade in comfort configuration. Steering wheel heating and front seat heating and ventilation are arranged, and the seats are made of leather, which makes the touch more comfortable. This car is also equipped with a PM2.5 filter in the car, as well as the addition of Yanfei Lishi audio and 64-color ambient lights, so that you can be very comfortable in the off-road process. It is also a practical function for camping enthusiasts to bring their own 220V power supply. The first batch of Fenglin fighters gained a good reputation, which also made people look forward to the improvement of the second batch of Fenglin fighters.

Paragraph 3, Tank 300 Border Limited Edition

Guide price: 280,000 yuan

With the cooperation experience with famous domestic off-road refitting brands, Great Wall Motor has also started to upgrade its original factory. This border limited edition model is a typical example, which basically combines the advantages of Tank Ranger and Fenglin Iron Rider. In terms of appearance, the front of this car abandoned the traditional TANK LOGO and replaced it with the simple English letter "Tank". At the same time, the middle net was changed to a black honeycomb style, and the sports atmosphere was improved. The front bumper has been upgraded to a competitive bumper, and the rear bumper has also been optimized. Its approach angle has reached 36 degrees, while its departure angle is 37 degrees, which is the largest among the official models of the 300 series of tanks at present. The front bumper is also equipped with a winch, the wading throat is also equipped, and the roof is equipped with an expandable roof platform, which is more comprehensive.

The interior part of the car basically maintains the configuration of the original high-profile model of the tank 300. Compared with the Fenglin Iron Rider, the front multi-storey sound insulation glass is added, which further improves the sound insulation effect of the vehicle. As an official-reformed vehicle independently developed by Great Wall Motor, the price of the limited edition of Tank 300 Border came to 280,000 yuan. It seems that Great Wall Motor is still quite emboldened. Do you think this price is worth it?

The fourth paragraph, tanks 300 cyber tanks

Guide price: 308,000 yuan

Co-brand: Chaojing

This is the only model of Tank 300 that has been modified to the urban SUV style. If the previous model is regarded as a competing product of herdsman, then this Cybertank is a competing product of Mercedes-Benz G. Although the prices of the two are very different, the styles are relatively close. The appearance of tough sports with gorgeous interior will bring about a turning back rate that is basically no less than that of a supercar. This cyber tank basically only retains the powertrain and chassis of the basic model, and the rest of it has undergone drastic changes. In the net, the penetrating headlights are added, and the car paint with matte gray is matched, so the overall look has a strong sense of science and technology. The wheel eyebrows are changed to the same color as the car body, and the integrity is better. The roof and rearview mirror are decorated with bright colors to enhance the sense of fashion. There is a big bump in the center of the hood to enhance the visual impact. The spare tire is no longer hung at the rear part of the car. Instead, it is a square suitcase with a larger spoiler at the top, but it is mainly used for decoration. Tyre size is 275/45 R21, with a relatively high face value, but it basically does not have off-road ability. Even if it crosses the speed bump or bumps, it is necessary to close the throttle, otherwise it will easily cause tire bulging.

The biggest change in the interior is the use of pure white color matching. The seats, center console and door panels are mainly white, followed by a large number of chrome-plated decorative pieces. The visual effect is excellent, but it is really not resistant to dirt. The stitching of leather seats is exquisite, and the sense of luxury is in place. According to legend, this is the most expensive model in the customized version of tank 300. Can you accept the price increase of such a model with a main face value?

These are the four special models of Tank 300 on sale. Although the price is much higher than that of the ordinary model, these models are equipped with hard-core configurations such as front and rear axle differential lock and part-time 4wd, which can meet the individual needs of different consumers. If the budget is enough, which one would you choose? In addition, this successful model of tank 300 is likely to continue to other models such as tank 500. Do you expect it? (Text/Youshi Automobile Control Wind)

Note: the pictures are from the internet, and the rights belong to the original author. Thank you! This article only represents the author’s personal views, and does not represent the position of AUV.

　　　　　　 Cctv newsRecently, the staff of Dalongtan Golden Monkey Field Research Base in Shennongjia, Hubei Province tracked and monitored the monkeys and found that a female monkey in the golden monkey population, a national first-class protected animal, successfully gave birth to the first golden monkey baby in the base this year.

　　　　　　 According to the relevant person in charge of the Dalongtan Golden Monkey Field Research Base, golden monkeys give birth from the beginning of March to the end of May every year, and females are generally pregnant from August to October in the first year, and the pregnancy period is nearly 200 days. Every female monkey usually gives birth once every two years, and it takes a year for the female monkey to feed the little golden silk monkey. In order to ensure that the mother monkey recovers as soon as possible and secretes enough milk to feed the baby monkey, the base adjusts the food supply type for the mother monkey, and sends special personnel to observe and monitor the mother monkey and the baby monkey around the clock.

　　　　　　 According to the statistics of the base, the population of golden monkey in Shennongjia has increased from 8 in 2005 to 10, and the number has increased from more than 1,280 to more than 1,470, and the habitat area has increased from 210 square kilometers to 354 square kilometers.

Total assets per household in each province

　　How many assets do urban households in China have? How much debt is there? Is the household debt risk controllable? The latest investigation and study by the investigation and statistics department of the central bank gives the answer. On April 24th, WeChat official account, the official WeChat of China Finance magazine, published the research report "Survey on the Assets and Liabilities of Urban Households in China in 2019", which was written by the research group of the Survey and Statistics Department of the People’s Bank of China.

　　In the middle and late October of 2019, the research group of assets and liabilities of urban households of the Survey and Statistics Department of the People’s Bank of China conducted an assets and liabilities survey on more than 30,000 urban households in 30 provinces (autonomous regions and municipalities directly under the Central Government). This is one of the most complete and detailed surveys on the assets and liabilities of urban residents in China.

　　According to the report, the three provinces (autonomous regions and municipalities directly under the Central Government) with the highest household assets are Beijing, Shanghai and Jiangsu, among which the average household assets of Beijing residents are 8.928 million yuan.

　　Family assets are mainly real estate.

　　Every household has 1.5 suites.

　　According to the survey data, the average total assets of urban households is 3.179 million yuan, and the median is 1.63 million yuan. The difference between the mean and the median is 1.549 million yuan.

　　After deducting the assets from the liabilities, the net assets obtained can more truly reflect the wealth level of the households. According to the survey data, the average net worth of urban households in China is 2.89 million yuan. The median net worth of a family is 1.41 million yuan, which is 1.48 million yuan lower than the average.

　　In terms of economic regions, the eastern region is significantly higher than other regions. The average total assets of households in the eastern region are 4.61 million yuan, which are 1.975 million yuan, 2.534 million yuan and 2.96 million yuan higher than those in the central, western and northeastern regions respectively.

　　The survey shows that the household assets of urban residents in China are mainly physical assets, with an average of 2.53 million yuan, accounting for 80% of the total household assets.

　　Of the physical assets, 74.2% are housing assets, and the average household housing assets are 1.878 million yuan. The proportion of residents’ housing assets to total household assets is 59.1%.

　　The survey shows that the housing ownership rate of urban households in China is 96.0%, the proportion of households with one house is 58.4%, the proportion of households with two houses is 31.0%, the proportion of households with three or more houses is 10.5%, and the average household owns 1.5 houses. The overall housing ownership rate of American households is 63.7%, which is 32.3 percentage points lower than that of China.

　　The more houses owned by urban households, the lower the proportion of housing assets in their household assets. The proportion of housing assets in the total assets of a family with one house is 64.3%, that of a family with two houses is 62.7%, and that of a family with three or more houses is 51.0%. This is mainly because families with multiple properties are more inclined to diversify their assets after solving their basic housing needs.

　　Risk-free financial assets per household are 350,000 yuan.

　　The total debt per household is 512,000 yuan.

　　According to the survey, 99.7% of the families surveyed have financial assets, with an average financial asset of 649,000 yuan, accounting for 20.4% of the total family assets. Compared with the United States, the proportion of financial assets of urban households in China is low, which is 22.1 percentage points lower than that of the United States.

　　The families are sorted by financial assets and physical assets from low to high. The financial assets owned by the families with the highest 10% financial assets account for 58.3% of all sample families, while the assets owned by the families with the highest 10% physical assets account for 47.1%. It can be seen that the imbalance of financial assets is more significant.

　　The survey shows that the holding rate of risk-free financial assets in the surveyed families is 99.6%, and the average household is 352,000 yuan; The holding rate of risk financial assets is 59.6%, and the average household is 501,000 yuan. From the survey sample as a whole, the average household holds 350,000 yuan of risk-free financial assets, accounting for 53.9% of the total financial assets, which is higher than the risk-free financial assets.

　　In terms of household liabilities, the survey shows that the proportion of households with liabilities is 56.5%. In terms of regions, the household debt participation rate in Northeast China is the lowest, accounting for 42.1%; 57.9% in the east and 55.7% in the middle; The highest in the western region is 60.1%.

　　Among the indebted families, the total debt per household is 512,000 yuan. Among them, 53.8% households have a debt balance of less than 300,000 yuan, 35.6% households have a debt balance of 300,000 to 1 million yuan, and 10.5% households have a debt balance of more than 1 million yuan. The liabilities of urban households are mainly bank loans. Among households with debts, the average bank loan is 496,000 yuan, accounting for 96.8% of the total liabilities of households.

　　The proportion of liabilities outside the banking system is low, only 3.2%, of which the average household liabilities of private loans and Internet financial products loans are 12,000 yuan and 0.1 million yuan respectively, accounting for 2.4% and 0.2% of the total household liabilities respectively.

　　From the perspective of debt use, mortgage is the basic composition of household debt. Among the indebted households, 76.8% have housing loans, and the average household housing loan balance is 389,000 yuan, accounting for 75.9% of the total household liabilities.

　　analyse

　　The household debt risk is generally controllable.

　　The report pointed out that the asset-liability ratio of urban households is generally stable and their solvency is generally strong.

　　Overall, the asset-liability ratio of urban households in China is relatively low. The survey shows that the average asset-liability ratio of urban households in China is 9.1%, which is lower than that of the United States (12.1%). Among them, the average asset-liability ratio of indebted families is 14.8%, and the median is 15.8%.

　　According to the report, the solvency of urban households in China is generally strong. According to the survey data, the average debt service income ratio of urban households is 18.4%, of which the mortgage debt service income ratio is 9.1%. The average debt service income ratio of indebted households is 29.5%, and the median is 26.7%.

　　According to the results of the investigation, the research group puts forward two problems that need to be paid attention to. First, the financial asset-liability ratio of households is relatively high, and there is a certain liquidity risk. The survey shows that the financial asset-liability ratio of urban households in China is 44.6%, among which the average financial asset-liability ratio of indebted households is 85.3% and the median is 117.3%, and the financial asset-liability ratio of more than half of households exceeds 100%. It can be seen that although the overall asset-liability ratio of residents is stable, the liquidity of assets is poor and there is a certain liquidity risk.

　　Second, the debt risk of some families is relatively high, mainly manifested in: some low-asset families are insolvent and the risk of default is high; Young and middle-aged groups have great debt pressure and high debt risk; There are many financial products such as wealth management, asset management and trust invested by the elderly groups, which are risky; The debt risk of just-needed mortgage families is outstanding. (Reporter Cheng Wei)

CCTV News:In addition, in order to alleviate the financial pressure of enterprises, the Shanghai Municipal Science and Technology Commission and the Finance Bureau also guided banks to increase the supply of science and technology credit and innovate science and technology credit products.

This technology enterprise engaged in the research and development of smart factories is also supported by Shanghai’s "Special Action for Helping Enterprises through Science and Technology". During the epidemic period, there was a problem in the capital flow of enterprises. According to the scale of enterprise revenue, Shanghai Science and Technology Commission and Finance Bureau joined forces with financial institutions such as banks, insurance companies and guarantee companies to innovate science and technology credit products, and launched various preferential science and technology credit products such as "science and technology loan", "science and technology performance loan", "little giant credit loan" and "high enterprise loan". This enterprise has applied for a science and technology performance loan and can renew the loan without paying the principal.

Huang Xiaoming, head of an intelligent technology company:The company can’t arrange the capital turnover in time. Under such circumstances, the Shanghai Municipal Science and Technology Commission is also urgent for enterprises, helping us to actively (coordinate) guarantee the company and coordinate the bank, and making an unsecured loan of 4 million yuan for us, which has provided great help for enterprises to resume their work and business smoothly.

In addition, according to the provisions of the "Special Action to Help Enterprises by Science and Technology", the Shanghai Municipal Science and Technology Commission, together with the finance and taxation departments, will speed up the implementation of policies such as 100% additional deduction of R&D expenses for small and medium-sized science and technology enterprises in 2022, income tax relief for high-tech enterprises and technologically advanced service enterprises, value-added tax exemption for technology development and technology transfer, and income tax relief for technology transfer enterprises.

The reporter learned from the Shanghai Science and Technology Commission that at present, the Shanghai Science and Technology Entrepreneurship Center has issued loans of 29.574 billion yuan to 1,849 enterprises through various preferential technology credit products; Another 198 lending enterprises received seamless loan renewal support in the form of non-repayment and extension, amounting to 1.008 billion yuan.

2024

SI FA

JI SHU

Types of judicial expertise

There are 28 kinds of traditional four categories and others.

Click here to open the file.

Judicial expertise refers to the activities in which appraisers use science and technology or expertise to identify and judge the specialized issues involved in litigation and provide expert opinions. There are many kinds of professions involved, and any appraisal involving related specialized issues in litigation belongs to the scope of judicial appraisal.

Judicial expertise can be divided into four traditional categories, such as forensic expertise, material evidence expertise, audio-visual material expertise, environmental expertise and other types of judicial expertise outside the four categories, totaling 28.

Number: 2024

Types of judicial expertise

PART 1

Traditional four categories of judicial expertise

1. Forensic medicine

It can be divided into five specific categories: forensic pathology appraisal (such as identification of the cause of death and estimation of the time of death, etc.), forensic clinical appraisal (such as identification of the level of human disability and the degree of human injury, etc.), forensic psychiatric appraisal (such as civil capacity appraisal and mental injury appraisal, etc.), forensic material evidence appraisal (such as kinship appraisal and individual identification, etc.) and forensic poison appraisal (such as volatile poison appraisal and natural medicine poison appraisal, etc.).

2. Physical evidence

It can be divided into three specific categories: document identification (such as handwriting identification, seal identification, etc.), trace identification (such as fingerprint identification, footprint identification, etc.) and trace material evidence identification.

3. Identification of audio-visual materials

It can be divided into recording identification (such as authenticity identification of recording, identity identification of recording, etc.), image identification (such as image content analysis, similarity identification of image works, etc.) and electronic data identification (such as existence identification of electronic data and functional identification of electronic data, etc.).

4. Others

According to the needs of litigation, other authentication matters that should be registered and managed by the judicial administrative department of the State Council in consultation with the Supreme People’s Court and the Supreme People’s Procuratorate. Including the identified environmental identification (including environmental monitoring identification, environmental pollution damage identification, environmental pollution damage assessment identification, environmental pollution control identification, environmental impact assessment identification, environmental science identification and environmental protection identification, etc. )

PART 2

Judicial expertise outside the traditional four categories

Judicial expertise outside the traditional four categories

The identification beyond the traditional four categories mainly includes:

5. Medical damage

6. Accounting audit (accounting audit, tax audit)

7. Price verification

8. Motor vehicle appraisal and evaluation (motor vehicle technical appraisal and motor vehicle evaluation)

9. Insurance assessment

10. Asset appraisal

11. Forest resource assets assessment (forest resource assets assessment, forest resource survey)

12. Land evaluation

13. Real estate appraisal

14. Surveying and Mapping (Bureau of Surveying and Mapping qualification)

15. Construction engineering (engineering appraisal, engineering cost, engineering inspection, municipal engineering quality appraisal, traffic engineering quality appraisal and design, water conservancy engineering, water transport engineering)

16 product quality appraisal (mechanical and electrical, chemical, light industry, building materials, metal materials and metal products, electronics, food)

17. Intellectual property rights

18. Average assessment

19. Ship inspection and evaluation

20. Mining right evaluation

21. Gold and silver jewelry

22. Arts and crafts

23. Cultural relics identification

24. Scientific and technological advice

25. Safety evaluation

26. Hydrological investigation and evaluation

27. Orthopedic prostheses

28. Other identification types

PART 3

tag

Judicial expertise is an important part of national judicial activities, which plays an irreplaceable role in safeguarding judicial justice, resolving social contradictions, resolving social disputes and promoting social harmony and stability. It is a high unity of science and law. Accurate application of identification categories can improve the quality and efficiency of identification, ensure judicial justice and safeguard the legitimate rights and interests of parties.

Original title: "Pro-Law Classroom | What are the types of judicial expertise? 》

Read the original text

Beijing Tax Letter [2023] No.61

　　In order to continuously promote the theme education of the tax system, conscientiously implement the Opinions of the Central Committee of the Communist Party of China and the State Council on Promoting the Development and Growth of the Private Economy (hereinafter referred to as the Opinions) and the arrangement of the the State Council executive meeting on July 31, according to the work arrangement of the State Administration of Taxation, the Beijing Taxation Bureau of State Taxation Administration of The People’s Republic of China has launched four batches of "Spring Breeze Action for Facilitating Taxation" measures in the first half of this year, focusing on supporting the development of small and medium-sized enterprises and individual industrial and commercial households. We will implement the new series of tax reduction and fee reduction policies, combine the actual tax situation in Beijing and the new needs of taxpayers, and then introduce and optimize a number of "Spring Breeze Action for Facilitating Taxes" measures to help the private economy grow and develop, promote the sustained improvement of economic operation, and better serve high-quality development. The relevant matters are hereby notified as follows:

　　 First, further strengthen policy implementation

　　(a) to formulate and distribute the list of preferential tax policies and related guidelines to support the development of small and micro enterprises and individual industrial and commercial households.

　　(two) according to the list and guidelines, organize face-to-face publicity and interpretation of private enterprises and individual industrial and commercial households. Common questions shall be answered in accordance with the question-and-answer caliber uniformly issued by the State Administration of Taxation, so as to ensure the implementation of unified norms.

　　(3) Improve the accurate push mechanism of tax and fee policies, implement the Work Specification for Accurate Push of Tax and Fee Policies of the State Administration of Taxation, better realize "finding people by policies" and ensure that policies can be enjoyed directly and quickly.

　　(4) Improve the service measures for retrospective enjoyment. For those who need tax refund, they should fully respect the will of taxpayers and handle it in time through special projects.

　　(5) If the taxpayer fails to enjoy the policy of adding and deducting R&D expenses in time during the levy period in July this year for various reasons, it can be supplemented in August and September by changing the second quarter (or June) enterprise income tax prepayment declaration; Actively work with relevant departments to collect and compile appraisal cases of R&D projects, and help qualified small and medium-sized enterprises fully and accurately enjoy the bonus of R&D expenses plus deduction policy.

　　(six) for small-scale taxpayers to reduce the value-added tax concessions, small-scale low-profit enterprises and individual industrial and commercial households income tax concessions and other policies, increase the implementation of independent declaration and self-enjoyment, and constantly expand the scope of application.

　　(VII) Improve the push mechanism of dividend bills for tax reduction and fee reduction, optimize and improve system functions, and explore personalized and customized push services for dividend bills.

　　 Two, to further facilitate the handling of taxes and fees

　　(eight) for the "enterprise financial accounting system" and other 11 proof materials using access to reuse measures, reduce the data submitted repeatedly, reduce the burden of tax payment.

　　(9) Deepen the implementation of the notification commitment system for 12 tax certification items, such as "identity certificate of individual industrial and commercial business operators", strictly control the newly established tax certification items, and do not require taxpayers to test, inspect, authenticate, authenticate, notarize or provide certificates before applying for tax matters.

　　(ten) in accordance with the deployment of the State Administration of Taxation, promote digital electronic invoices, help the digital transformation of small and medium-sized enterprises, and further reduce the institutional transaction costs of small and medium-sized enterprises.

　　(eleven) continue to optimize the value-added tax, enterprise income tax, personal income tax and other tax declaration and pre-filling services, explore intelligent pre-filling, and shorten the reporting time.

　　(12) Optimize the procedures for inter-provincial migration of small and medium-sized enterprises. For qualified small and medium-sized enterprises, the tax authorities shall go through the formalities for moving out in a timely manner according to regulations, and the migration information shall be pushed to the tax authorities in the place where they move in.

　　(XIII) Further optimize the information sharing method of bank and tax credit, and help more private enterprises to obtain financing support through "bank-tax interaction" with good tax credit on the premise of ensuring data security and safeguarding taxpayers’ legitimate rights and interests.

　　 Third, further improve the appeal response

　　(14) Give full play to the role of the mechanism for solving the service demands of taxes and fees. The State Administration of Taxation and the provincial tax bureaus will establish direct contact points for private enterprises at the same time, conduct regular visits and discussions for private enterprises, systematically sort out the problems strongly reflected by small and medium-sized enterprises, study practical and effective solutions, and respond to the reasonable demands of taxpayers and payers in a timely manner.

　　(15) Organize the tax system to continue the service season for small and medium-sized enterprises, focus on the needs and expectations of small and medium-sized enterprises and individual industrial and commercial households, expand innovative service measures, and promote the new series of tax reduction and fee reduction policies to be better implemented.

　　(16) Further strengthen the linkage with the Federation of Industry and Commerce and other departments, actively carry out multi-field and multi-level online and offline professional training and counseling for private enterprises, actively explore the provision of personalized services for different types of private enterprises, and help private enterprises in the transformation and upgrading stage to improve their compliance ability.

　　(17) Cooperate with local chambers of commerce to organize the establishment of private enterprise service stations or service consultants, carry out in-depth work of popularizing law, answering questions, mediating, safeguarding rights, etc., and meet the service needs of enterprise tax and fee consultation in a timely manner.

　　 Fourth, further deepen cross-border services

　　(XVIII) Simplify the relevant statements of overseas investment and information obtained by enterprises, reduce the frequency of submission, and further reduce the reporting burden of enterprises.

　　(XIX) Optimize the "single window" service functions of the electronic tax bureau and international trade, and implement the "exemption from reporting" of export tax refund invoices and export customs declarations, so as to further improve the convenience of private enterprises and other enterprises in handling export tax rebates.

　　(20) Set up the 12366 cross-border service consultation hotline, strengthen the collection and collation of high-frequency difficult tax-related issues in cross-border operations, launch and constantly improve the "cross-border taxpayer’s difficult questions", and broaden the channels for private enterprises to solve doubts and doubts.

　　(21) Combined with the overseas investment characteristics of private enterprises in this Municipality, after official website, the State Administration of Taxation, issued the "Overseas Tax Case Library", cooperate with the publicity and utilization of the "Overseas Tax Case Library", assist in updating and issuing the investment tax guide for countries (regions), and help "going out" private enterprises to prevent tax risks and improve their tax compliance ability.

　　(twenty-two) deepen the use of international tax legal tools such as mutual consultation procedures of tax treaties and advance pricing arrangements, and make greater efforts to help taxpayers such as private enterprises solve cross-border tax-related disputes and improve the tax certainty of cross-border operations.

　　(23) Focusing on the characteristics and tax-related demands of the "going out" taxpayers in this Municipality, we will optimize and upgrade the "Belt and Road" measures for tax services, better serve the "going out" taxpayers in this Municipality, and create a good tax environment for private enterprises to better "go out".

　　 Fifth, further optimize the law enforcement methods

　　(24) Insist on collecting taxes and fees according to laws and regulations, resolutely refuse to collect "excessive taxes and fees", expand and smooth the complaint reporting channels such as the 12366 tax payment service hotline, and seriously investigate and deal with the behavior of collecting "excessive taxes and fees" together.

　　(twenty-five) to accelerate the development of regional unified tax administrative punishment discretion benchmark, and promote regional tax law enforcement coordination.

　　(26) In accordance with the relevant deployment requirements of the State Administration of Taxation, the tax authorities shall provide guidance to private enterprises that meet the requirements and have real difficulties in paying taxes, and shall not take enforcement measures for those who pay taxes as planned.

　　(27) Adhere to the combination of education and punishment, and further strictly implement the system of "no penalty for the first violation". If 14 items in the list of "no penalty for the first violation" of tax administrative punishment occur for the first time and the harmful consequences are slight, they will not be given administrative punishment.

　　(28) Strictly implement the system of fair competition and equity review of tax regulatory documents, strengthen the review of relevant policies and measures, earnestly safeguard the legitimate rights and interests of taxpayers in the private economy such as small and medium-sized enterprises and individual industrial and commercial households, and ensure that all types of enterprises are treated equally and equally.

　　All units should adhere to the guidance of the Supreme Leader’s Socialism with Chinese characteristics Thought in the new era, implement the new development concept completely, accurately and comprehensively, resolutely implement the "Two Unswervings", fully understand the significance of promoting the development and growth of the private economy, fully understand the significance of doing a good job in current tax work to promote the sustained recovery and high-quality development of the national economy, and earnestly enhance the sense of mission and responsibility. Taking the implementation of the Opinions and the spirit of the executive meeting of Politburo meeting of the Chinese Communist Party and the State Council seriously as an important task to further promote the theme education of the tax system, we should work closely with the actual creativity, solve problems and do practical things for taxpayers in accordance with the law and regulations, take the initiative to cooperate efficiently, be close to the fine service, and strive to promote the private economy to become bigger and better. It is necessary to combine the requirements of continuous innovation and development of "Jinjiang Experience", constantly enrich and improve the measures and methods for tax departments to serve small, medium and micro enterprises and individual industrial and commercial households, sum up and popularize good experiences and practices in a timely manner, and fix effective experiences and practices to form a system, so as to ensure that the decision-making arrangements of the CPC Central Committee and the State Council to promote the development of the private economy and the new series of tax reduction and fee reduction policies are fully effective in the tax system, and make new and greater contributions to the high-quality development of services.

State Taxation Administration of The People’s Republic of China Beijing Municipal Taxation Bureau　　　　

August 22, 2023　　

Orange Isle

■ Draw a "new blueprint" for towns

-The urbanization rate is from 7.9% to 56.02%.

High-rise buildings have risen from the ground, connecting yesterday, today and tomorrow of urbanization in Hunan Province.

The Sino-Soviet Friendship Building (now Changsha Stomatological Hospital), built in 1956, is 18 meters high and has made a silent witness to the Sino-Soviet friendship in history. Hunan Hotel, built in 1959, was the tallest building in Hunan at that time, with a height of 35 meters. This building height record was not broken until 1972 by Lushan Hotel (now Lushan Hotel) located in Hexi, Changsha. Wharf International Financial Center, which opened in 2018, reshaped the "skyline" of Hunan at a height of 452 meters.

Hunan province adheres to the guiding principle of "controlling the scale of big cities, rationally developing medium-sized cities and actively developing small towns", and the urbanization process has been obviously accelerated and the urbanization level has been continuously improved.

In 2000, the urbanization level of the whole province reached 29.75%. Although this figure is more than 6 percentage points lower than the national average, it is regarded as a new starting point for urbanization in Hunan.

In May, 2006, Hunan Provincial Party Committee proposed to promote urbanization around the construction of Changsha-Zhuzhou-Xiangtan urban agglomeration. At the Ninth Party Congress of Hunan Province, promoting the integration of Changsha, Zhuzhou and Xiangtan and the construction of "3+5" urban agglomeration were identified as a major strategy to enrich the people and strengthen the province.

In 2016, at the 11th Party Congress of Hunan Province, Du Jiahao, secretary of the provincial party committee, emphasized in the report that it is necessary to vigorously promote the integration of Changsha, Zhuzhou and Xiangtan, implement the regional development strategy of "one core, three poles, four belts and multiple points" and build a new urban system. Since then, the relevant policies have further clarified the idea of promoting the integration of Changsha, Zhuzhou and Xiangtan: strive to build an upgraded version of the core growth pole of the province’s economy, a new highland in the rise of central China, and a demonstration zone for the integrated development of national urban agglomerations. The construction of the "three trunk lines and two tracks" project in Changsha-Zhuzhou-Xiangtan (namely, the rapid reconstruction project of Furong Avenue, Dongzhu Road and Tanzhou Avenue, the west ring line project of Changsha-Zhuzhou-Xiangtan intercity rail transit and the "four improvements and two accelerations" project of Changsha-Zhuzhou-Xiangtan intercity railway) is in full swing.

Changsha intercity railway

Since the 18th National Congress of the Communist Party of China, with the implementation of the new round of household registration system and residence permit system reform, the urbanization of rural migrant population in Hunan Province has been accelerated in an all-round way, and the permanent population of cities and towns has increased from 2.36 million in 1949 to 38.65 million in 2018, and the urbanization rate of the whole province has increased from 7.9% in 1949 to 56.02% in 2018.

At present, the number of cities with a population of more than 1 million in the province has increased to five, and the ability of cities to gather population has been significantly improved. Among them, Changsha has become a type I big city (with a permanent population of 3 million to 5 million), while Hengyang, Zhuzhou, Changde and Yueyang have become type II big cities (with a permanent population of 1 million to 3 million).

■ Building a livable "new home"

-Urban per capita housing area

From 3.9 square meters to 48.8 square meters

In the early days of the founding of New China, it was a common living phenomenon for three generations to "live in a humble hut". Take Changsha as an example. In 1957, the per capita housing area in Changsha was only 4.37 square meters.

During the planned economy period, urban residents mainly stayed in "waiting, relying on and needing" to solve housing problems, that is, waiting for the state to allocate housing, building houses by organizations and asking for housing from units. "Housing shortage" became a serious social problem at that time.

In 1980, the state put forward the general idea of reforming the investment, construction and distribution system of urban housing, and the "home" of Hunan people experienced a great change from welfare distribution to market purchase. The reform of the housing system has taken a step forward, and the implementation of "starting with rent increase, starting with the construction of commercial housing, and gradually transitioning to monetary housing distribution".

In 1992, a wave of reform and opening up was launched on the land of China, and the urban real estate industry entered a period of rapid development. The sale of existing public houses was the focus of housing reform in Hunan Province. At the same time, the reform of the housing provident fund system was rolled out throughout the country. On January 1, 1995, Hunan Province officially implemented the housing provident fund system.

At the beginning of the 21st century, commercial housing has become an important part of housing system construction in Hunan Province. There are not only government-led district development such as Meixi Lake and Binjiang New Town in Changsha, but also housing giants such as Country Garden, Vanke and Beichen competing to lay out the Hunan market.

Reconstruction Project of Rural Dangerous House in Shanglian Village, Shaoyang

Living and living is the starting point of living and working in peace and contentment, and stabilizing housing prices is the key to living and working. In June 2018, Changsha introduced the property market regulation policy, and launched an all-round battle against real estate speculation. In July of the same year, the Provincial Department of Housing and Urban-Rural Development issued the "Hunan Eleven Articles" to strengthen the classified regulation of the property market and control the housing prices of key cities in the province.

In order to solve the housing problem of urban low-income groups in the province, in 2008, Hunan Province launched a comprehensive affordable housing project. According to the data of the Hunan Provincial Department of Housing and Urban-Rural Development, since 2010, the province has built a total of 1.055 million sets of public rental housing, and distributed 574,100 housing rental subsidies, so that urban low-income and low-and middle-income families with housing difficulties have achieved "all insurance coverage"; Completed the renovation of 2.613 million shanty towns, helping nearly 10 million residents to "get out of the shed and enter the building"; 1,717,100 rural dilapidated houses were renovated, and the average household subsidy increased from 5,000 yuan in 2009 to 24,500 yuan now, helping more than 5 million farmers solve the housing problem.

As of 2018, the per capita housing area of urban residents in the province reached 48.8 square meters, an increase of 44.9 square meters over 1978, an increase of 12.5 times; The per capita housing area of rural residents reached 63.6 square meters, an increase of 53.1 square meters over 1978, an increase of more than six times.

■ Polish the city’s "new business card"

-Urban and rural environmental infrastructure construction

From "Small Jogging" to "Full Blooming"

In the process of urban development, a large number of domestic sewage, production wastewater and various domestic garbage were once directly discharged into urban inland rivers.

The Guitang River in Changsha is black and smelly. It was once the famous "Longxugou". After many efforts, Guitang River was transformed with the concept of "double renovation" and "sponge city". In 2017, the "black and smelly water body" was successfully removed, and the clear river naturally stretched, echoing with art bridges, wetlands and green spaces, becoming an urban "ecological river".

Changsha binjiang finance building

Cities are born of water, flourish with water and are beautiful with water. The protection and treatment of Xiangjiang River has become the "No.1 Key Project" in Hunan Province. Since the implementation of the two "three-year action plans", the water quality of Xiangjiang River Basin is generally excellent, and the water quality of 80% of the main stream section has reached the Class II water quality standard. Changde passes through the inland rivers of cities such as Zihe River and Yangxi River in Chenzhou, changing from a black and smelly "Longxugou" into a waterfront park, with willows and rivers gurgling.

Pollution is in the water and its roots are on the shore. In recent years, Hunan Province has successively carried out special actions such as "Three-year Action for the Construction of Sewage Treatment Facilities", "Two Supplies and Two Treatments" and "Two Repairs and Two Reforms". The main indicators such as the sewage and garbage disposal rate and the harmless treatment rate of domestic garbage have steadily increased, and the appearance of urban and rural environmental infrastructure has undergone major changes.

In April this year, the Hunan Provincial Party Committee and the provincial government held an on-the-spot meeting to promote the construction of urban and rural environmental infrastructure in the province, pushing the construction of ecological civilization to a new level, and proposed to focus on six major projects: safe water supply, gasification of Hunan, sewage treatment, garbage treatment, remediation of black and odorous water bodies, and smart construction to increase efficiency, and the construction of urban and rural environmental infrastructure entered the "fast lane".

People’s cities are built by the people and people’s cities are for the people. Since the concept of "urban taste" and "smart growth" was put forward, the traditional thinking of urban development has been refreshed-no longer pursuing extensive GDP growth, but paying more attention to quality and efficiency, making the city a paradise for ordinary people to live and work.

Guitang River in Changsha City after Harnessing

The old streets of Gu Xiang, such as Laoximen in Changde, Liuzi Street in Yongzhou, Fengcheping in Xiangtan and Yuhou Street in Chenzhou, have been organically updated, which has kept the city’s features and realized the organic combination of tradition and modernity. The renovation project of shanty towns in Changsha has explored a new road that pays equal attention to "staying, renovating and demolishing", refused to "demolishing and building", improved the living environment, and completely renewed historical and cultural blocks such as Duzheng Street, Gaozheng Street and Baiguoyuan.

The livable environment in Hunan has been continuously optimized. The gas penetration rate of cities and counties in the province reached 93.6% and 76.9% respectively, and the urban water supply penetration rate reached 94.31%. There are 15 national garden cities (counties), 39 famous historical and cultural cities, 38 beautiful and livable towns (villages), 658 traditional villages in China and 1,430 green villages in China.

■ Activate and develop a "new engine"

-Gross output value of construction industry

From 14 million yuan to 958.1 million yuan

According to historical records, the total output value of Hunan’s construction industry in the early days of the founding of New China was only 14 million yuan. With the recovery of the national economy, the number of construction enterprises has increased steadily, and the scale of enterprise output value has increased significantly.

The development of construction industry is closely related to regional construction. Especially since the 18th National Congress of the Communist Party of China, the construction industry in Hunan Province has entered a new stage of development, and the development trend of scale, industrialization, refinement and internationalization has become increasingly apparent.

In 2019, the Hunan Provincial Department of Housing and Urban-Rural Development announced the list of "Strong Building Enterprises" in the province, and 19 enterprises including China Construction Fifth Bureau, Hunan Construction Engineering Group and Shaping Construction were selected. Statistics show that in 2018, the total output value of the construction industry in Hunan Province was 958.144 billion yuan, up 13.8% year-on-year, and it will soon be upgraded to a trillion-dollar industry, and the construction industry has become a pillar industry of the economy.

From the past "a sunny day covered with dust and a rainy day covered with mud" to a clean and tidy "smart construction site", the pace of transformation and development has accelerated after the construction industry has inserted the wings of "internet plus".

At the entrance of the construction site, workers enter by "brushing their faces"; Set up an information command center in the construction site to collect a large number of videos and various data in real time, and have a "brain" blessed by high technology; Tower crane construction no longer relies solely on walkie-talkies. Instead, sensors are installed on the tower crane to collect data such as wind force, turning angle and load, so as to realize accurate and safe operation … The smart construction site on the land of Sanxiang has become the concrete embodiment of the concept of smart city in the construction industry.

Changde Chuanzi River Comprehensive Treatment Project

With the advent of the commercial era of 5G, the construction industry is at the forefront of 5G applications. With the help of digital BIM+AR+VR technology, a visual bridge is built between three-dimensional design drawings and buildings under construction. The whole process of construction, such as survey, design, construction and acceptance, has also ushered in earth-shaking changes. It is reported that the application of BIM technology in Hunan and the work of building smart construction sites at the provincial level are at the forefront of the country.

Based on green development and promoting transformation and upgrading, Hunan has continued to exert its efforts in the cultivation of prefabricated construction industry and the construction of the "Belt and Road".

In Hunan, there have emerged national leading prefabricated building enterprises such as Yuanda Residential Engineering, Sany Group and Zhuyou Zhizao, with annual production capacity and comprehensive strength ranking among the top in the country. There is one national assembly building demonstration city (Changsha) and nine assembly building industrial bases. As of the first half of this year, the province has implemented a total of 42.73 million square meters of prefabricated construction projects, with an annual production capacity exceeding 30 million square meters and a total output value exceeding 70 billion yuan. Prefabricated building has become another "Hunan business card" after super rice, supercomputer and ultra-high-speed rail transit.

Huxiang construction frequently appears in the "Belt and Road" construction. From "going out to sea by boat" in the past to "going out to sea by boat" today, the project contracting capacity of Hunan Province has been significantly improved. For example, the China Construction Fifth Bureau has implemented the overseas priority strategy, and projects have been launched in 12 countries along the "Belt and Road". Hunan Construction Engineering Group’s overseas business covers more than 30 countries and regions in Asia, Africa and Latin America, involving housing construction, highways, bridges, power grids and other fields. The Senegalese competitive wrestling field project undertaken by Hunan Construction Engineering Group is the largest aid project of China in Senegal.

■ Accelerate the "streamline administration, delegate power, strengthen regulation and improve services"

-administrative examination and approval from bloated.

From "Great Besieged City" to "Acceleration" of Slimming

Hunan’s housing and urban-rural construction system has been committed to promoting the "streamline administration, delegate power, strengthen regulation and improve services" reform, demanding efficiency from reform and vitality from innovation. Since 2018, the Hunan Provincial Department of Housing and Urban-Rural Development has taken the reform of the examination and approval system of engineering construction projects as a vivid practice of "streamline administration, delegate power, strengthen regulation and improve services", initiated the reform in non-pilot areas of the country, adhered to the problem orientation, improved the top-level design, eased "blocking points", removed "pain points" and broke "difficulties", making the project landing faster and the procedures more convenient.

Changsha Municipal Solid Waste Advanced Comprehensive Treatment (Clean Incineration) Project

The unified project construction approval management system in Hunan Province was officially launched in September this year, achieving "five reductions": the number of approval items was reduced from 71 to 50; The total time limit for examination and approval of housing construction municipal engineering projects has been reduced from 230 working days before the reform to 60 ~100 working days; Divide the 71 serial examination and approval items before the reform into four examination and approval stages, and implement "one lead, parallel examination and approval, and time-limited completion" in each stage; The application materials submitted in the whole process were reduced from more than 320 to more than 160; By promoting the supporting reforms such as "multi-regulation integration", "regional evaluation", "multi-map joint examination", "multi-measurement integration" and "joint acceptance", the overall running times of the administrative counterpart are minimized.

At the same time, the Hunan Provincial Department of Housing and Urban-Rural Development has taken the initiative to decentralize the administrative examination and approval authority at the same level, and the administrative power matters such as preliminary design review, construction drawing review and filing, quality and safety supervision, construction permit issuance, and completion acceptance filing of provincial management projects should be "released". Since May this year, the electronic declaration and approval of administrative licenses have been fully implemented, and the masses of enterprises have basically realized from "running at most once" to "not running at one time"; We launched a special campaign to reduce the number of certificates and facilitate the people, and cut off 16 unreasonable proof materials such as capital verification certificates and business premises certificates.

The Hunan Provincial Department of Housing and Urban-Rural Development has vigorously promoted the reform of the construction drawing review system, and launched a series of measures, such as "internet plus drawing review", government purchasing services, multi-review in one, and multi-drawing joint review. Since the reform, "zero running, zero contact and zero payment" has been basically realized, the time for construction drawing review and filing has been accelerated from 100 days to an average of 9.1 days, saving the construction drawing review service fee of 320 million yuan for the construction unit on average every year, and the competent authorities have corrected 823 violations of quality and safety standards on average every year. The supervision ability of survey and design is 24.6 times that of offline paper review in the past.

■ Enhance the "high value" of civilization

-Urban management

From "extensive" to "refined"

In 1978, the State Council held the third national conference on urban work, which made it clear that "the main responsibility of the city government is to plan, build and manage the city well". In 2002, the State Council launched a comprehensive administrative law enforcement pilot in five areas, including urban management and cultural market management, which marked a substantial step towards "comprehensive law enforcement" in urban management law enforcement.

In accordance with the unified arrangements of the central government, Hunan has further promoted the reform of urban law enforcement system and strengthened urban management. On May 8 this year, the Hunan Provincial Department of Housing and Urban-Rural Development set up the Bureau of Urban Management and Law Enforcement Supervision, which marked a new chapter in urban management in Hunan Province. By the end of September, 13 districts and cities and 118 counties and cities in the province had established urban management and comprehensive law enforcement bureaus in accordance with the requirements of urban law enforcement system reform, and new members were constantly added to the "big family" of urban management and law enforcement teams.

The city is the home of people’s beautiful life, and urban governance is related to people’s food, clothing, housing and transportation, and living and working in peace and contentment. All parts of Hunan have innovated institutional mechanisms and governance methods, and the appearance of the city has taken on a new look. Zhuzhou City established 200 "Jianning Stations", and all parties responded well; Changsha city has carried out joint law enforcement of urban management and public security, creating the experience of "combining two swords"; Chenzhou formulated the fine standards of urban management and fully implemented fine management; Shaoyang gathers strength to "wash the city" to create a clean and beautiful city appearance.

Urban management law enforcement behavior is gradually standardized. The province continued to carry out the three-year action of "strengthening the foundation, changing the style and building the image". All localities strengthened the self-management and education and training of law enforcement teams, and law enforcement officers distributed standard clothing, which significantly enhanced the sense of identity of law enforcement teams, significantly improved the level of law enforcement and professional quality, and undertook many urgent and dangerous tasks.

The property management system has been continuously improved, the "circle of friends" of the industry Committee has become larger and larger, and the community has become the "home" of every owner; Garbage sorting has become a new fashion, and residents’ participation is active every day, so that garbage is no longer "wandering"; Micro-renovation of the city, renovation of old residential areas, installation of elevators, and "embroidery kung fu" to make the city more exquisite; "Conspiracy, co-construction, co-management, co-evaluation and sharing" and "a beautiful environment and a happy life are created together", making communities and the masses increasingly the most active "protagonists" on the urban stage; Litter boxes, leisure seats, bus shelters, traffic signs, lighting facilities … The ever-increasing urban "furniture" makes outdoor places as convenient and comfortable as home.

Adhering to the people-centered principle, building a new city with ecological priority, beautiful and livable life and a better life for the people is becoming the goal of housing and urban and rural builders in Hunan Province.

　　Dong Jun Gong

　　In the college entrance examination season in June, students from all over the country charged the university. Throughout the ages, it is quite difficult to stand out in a wide range of examination selection. When it comes to the ancient examination system, people generally think of the imperial examination system. In fact, the imperial examination system, which was popular in the Han, Wei, Jin, Southern and Northern Dynasties, is no less difficult than the imperial examination system. After evolution, this system gradually transited from "taking people by virtue" and "taking people by name" to "taking people by articles", and gradually changed from personal recommendation to unified examination. The reason for this change is that under the situation of "one in a million", the unified examination of "judging people by their articles" can ensure fairness to the greatest extent.

　　In Qing Dynasty, Liang Yi painted "Guanbang Tujuan"

　　Difficult subject

　　Emphasize the morality of Confucian classics

　　The imperial examination system, which was established in the Western Han Dynasty, passed through the Eastern Han Dynasty, the Wei and Jin Dynasties and the Southern and Northern Dynasties, and was replaced by the imperial examination system in the Sui Dynasty. It has existed for more than 780 years in the history of China, and it is one of the most important official selection systems. The procuratorial system selects talents to be officials by means of inspection and recommendation. After the implementation of Chaju in Emperor Gao of the Western Han Dynasty, after continuous improvement and revision in Wen Jingwu’s three dynasties, a hundred schools of Confucianism were ousted by Emperor Wu of the Han Dynasty, and a relatively complete inspection subject was gradually established, which is the so-called "four subjects" in later generations, namely: filial piety, virtue, scholar and different subjects. In the Eastern Han Dynasty, in order to avoid the taboo of Emperor Liu Xiu, the scholar was changed to Mao Cai. These subjects are not difficult to understand today. Filial piety is a filial people and a relatively honest official. In the Eastern Han Dynasty, it was collectively called filial piety. Virtuous and scholar are roughly literal, focusing on Confucian cultivation and moral conduct. Different subjects are talents in astronomy, calendar, financial management, water control and grain storage. It can be said that the early inspection focused on the study of classics and morality, but relatively little on the skills needed for government operation.

　　Why is this happening? It’s not that that era didn’t pay attention to technical talents, which was caused by specific historical conditions. On the one hand, Confucianism catered to the emperor’s idea of ruling the world at that time, on the other hand, Confucianism had a more perfect theory of governing the country by the family than other theories. After it became a political theory adopted by the rulers, the selection of officials was carried out according to the standards required by Confucianism.

　　For example, filial piety, the core subject of Chaju, has a cornerstone significance in Confucian ethics. In addition to Emperor Liu Bang and Emperor Guangwu Liu Xiu, emperors of the Han Dynasty all carried the word "filial piety" after their death in posthumous title. Then, from top to bottom, filial piety has also become the primary standard for scholars. However, when it comes to Chaju, it is not particularly serious whether an individual really has filial piety, as long as it conforms to the general ethics, and there is no need for excessive filial piety like Wang Xiang’s lying on the ice seeking carp or Guo Ju’s burying his son. For example, Shi Dan, the minister of Yuan Dynasty, Cheng Dynasty and Ai Dynasty in the Western Han Dynasty, was called Xiao Lian when he was young, and his filial piety was not specifically recorded in The Biography of Shi Dan in Hanshu. The real reason for being chaju is that he studied under Kuang Heng, a master of Confucian classics, specializing in the Book of Songs, one of the five Confucian classics, and his accomplishments in Confucian classics are very profound.

　　At that time, Confucian classics was the stepping stone to be an official. Under the strong stimulation of the procuratorial system, Confucian scholars everywhere devoted themselves to the study of Confucian classics with unprecedented passion. The wind of learning Confucianism in Shandong is particularly strong. In Dongping, there was a master Confucian named Xiahou Sheng, who was proficient in Shangshu. Later, the official was a teacher and was deeply respected by Emperor Xuandi of Han Dynasty. He lived to be 90 years old. After his death, the Queen Mother personally gave him 2 million yuan for his funeral, and all Confucian scholars in the world followed his example. Xiahou Sheng often teaches his students, saying, "If you have a clear understanding of the art, you will get blue and purple, which is like a handful of mustard ears. If you don’t know the classics, it’s better to go back to farming. " It’s easy to learn the Five Classics well, but it’s better to go home and farm if you don’t learn well. Although this statement is a bit too materialistic, it really hit the point that the imperial examination system at that time was mainly based on Confucianism, so it became the consensus of Confucian scholars in the Han Dynasty.

　　However, will it lead to the weakening of the skills of the talent team if we just focus on the Five Classics? The answer is yes. In the Han Dynasty, the inspection of the officials of grammar has been carried out simultaneously, and professional skills such as "the skill of the first king in the Ming Dynasty", "the disaster of Yin and Yang in the Ming Dynasty", "the doctor", "the man who knows the art of war" and "managing the prison" have been introduced, and a certain number of officials have been selected to meet the needs of government operation. At the end of the Western Han Dynasty, Wang Mang usurped the political power to punish the shortcomings of the abnormal emphasis on Confucian classics in the Yuan Dynasty, and suddenly launched a series of new subjects, such as notifying Yijing, ancient records, astronomy, calendar calculation, clock rhythm, primary school, history, alchemy, materia medica, etc., which were recommended by thousands of people all over the country at once, setting the highest in the Han Dynasty. Wang Mang is notorious for usurping the Han Dynasty, but his reform measures are not all groundless, and some are also adjustments made for social problems. Later, Liu Xiu recreated Liu Han, and some of Wang Mang’s practices were changed and retained, such as Yin-Yang studies, celestial calendar calculations, laws and so on, which were all inherited.

　　Wei Ji, minister of Cao Weishi, wrote that there were too few judges selected in the inspection, and it was not enough to rely on the limited annual supplement, and the social orientation was wrong, which was biased against the judges. Wei Ji said: "Criminals are contemptible; The jailer, and the user is humble. " Emperor Cao Wei attached great importance to this proposal, so he set up a doctor of law in Tingwei Department as a supplement to the inspection. In modern terms, it is probably called "training by industry". Later, they became accustomed to each other and continued until the Southern and Northern Dynasties.

　　Fewer places

　　One in 200,000 people.

　　According to the inspection system, the vast majority of those who are inspected can be officials, which was called "releasing brown" in ancient times, that is, taking off the cloth and wearing the official uniform of "wearing purple and yellow". Because of its good prospects, it is very difficult to be selected.

　　The first difficulty is that there are too few places. At the beginning of the Western Han Dynasty, each county and country inspected two people every year. The country was a vassal state set up by the princes of the Western Han Dynasty. After the deduction, the number of counties owned by the vassal state was slightly less than that of counties, which was roughly the same as that of counties. The number of counties and countries in the Western Han Dynasty increased with the increasing population, with 103 counties and countries in the Han Dynasty. Roughly speaking, there are only 206 examiners in China every year. Not only less, but also unfair. The population distribution among counties and countries is uneven. For example, there are as many as 2.596 million people in Runan County (now Zhumadian, Henan Province, south of Zhoukou), while there are only 219,000 people in Jiangxia County (now east of Wuhan, Hubei Province), with a difference of more than ten times, but the number of people in Chaju is two. Later, the Eastern Han Dynasty made adjustments. According to the head count, every 200,000 people were inspected once a year, small counties with less than 200,000 people were inspected once every two years, and pocket counties with less than 100,000 people were inspected once every three years. In addition, we will take care of the border areas. In the border counties, there will be one person in three years with less than 50,000 people, one person in two years with less than 100,000 people, and one person in each year with more than 100,000 people. Even according to this ratio, the peak population of the Eastern Han Dynasty is about 50 million, and the number of Chaju people is between 250 and 300. 200,000 people choose one, which is fierce competition.

　　Secondly, the difficulty lies in the selection method. The implementer of the inspection tour is called the advocate, and is generally filled by the chiefs of the three offices and nine ministries, as well as senior officials such as the county chief. The selection method is mainly based on usual understanding and face-to-face conversation. This means that ordinary people want to enter the sight of the Lord, or they are always very virtuous and talented, and their reputation is far-reaching, so as to attract the attention of senior officials and dignitaries. Otherwise, the fragrance of wine is afraid of the depth of the alley, and even if it is full of knowledge, it will inevitably be buried for life. In order to make the investigation well-founded, Liu Xiu, Emperor Guangwu of the Eastern Han Dynasty, wrote a letter to clarify four specific standards: first, noble virtue, innocent ambition; The second is to learn to practice, and to be a doctor in the middle school; Third, the Ming-da law is enough to make a decision, to ask questions about the case, and to make suggestions in the text; Fourth, he is resolute and resourceful, and he is not confused by things, and he is clear enough to make a decision before he is appointed as a third assistant. Although it is still a little more ambitious and lacks practical skills, it has made great progress than the Western Han Dynasty. Because Liu Xiu started from the bottom, he paid more attention to practical ability. However, the top-level design is good. When it is used, the emperor can’t always pay attention to the grassroots. The actual selection of the inspection is mostly operated by the county guards, and people who rely on impressions and relationships are everywhere.

　　According to Ying Shao’s "Customs Pass" in the Eastern Han Dynasty, there was a sheriff named V Shigong who took care of his "same age" when he was in Chaju, that is, his colleague who was an official in Chaju in the same year. The Fifth Duke worked as a satrap in Guanghan, and the eldest son of Uncle Liao, Duan Jiu, who was the same age as Situ Changshi, went to Nanyang as a satrap. He also took Cai Yan, the younger brother and son of Cai Boqi, the satrap of Donglai, as officials. Uncle Duan Liao’s family had two sons, the eldest son Duan was dull and mediocre, while the second son Duan Kun was outstanding. The fifth generation of the public recommended the bad and eliminated the good, probably to solve the problem of the eldest son’s career advancement for Duan’s family. The Cai family has produced two filial piety for two years in a row. How can it not be criticized when the number of places in the inspection is so small? Cai Zan was fourteen years old, and he was not qualified for the official position at all. In order to avoid revealing the facts, the Cai family made him say that he was ill. After four years, at the age of eighteen, he was appointed as Pingchun Chang (the county magistrate of a small county). He had no work experience and had to write to ask for a new post of Suwei.

　　There are many frauds

　　Examination system to prevent corruption

　　In the Han Dynasty, the children of civilians were limited by the number of places and methods, so it was difficult to be inspected, and it was normal to leave pearls in the wild. In the Wei and Jin Dynasties, due to the great development of the gentry class, Confucianism temporarily fell into a low tide, and the evaluation system marked by the Nine-grade Official Law sprang up suddenly. There were no poor people in the top grade and no gentry in the bottom grade, and the qualification of inspection was basically monopolized by the gentry. It was even more difficult for ordinary people to be an official through inspection. Some people of insight realized the problem and began to carry out reforms.

　　The symbolic reform is the Yangjia new system initiated by Zuo Xiong, the minister of the Eastern Han Dynasty. The first year of Emperor Shundi Yangjia in the Eastern Han Dynasty (AD 132) was the 107th year of the founding of the Eastern Han Dynasty. Over the past hundred years, the aristocratic strongmen became more and more powerful, and the procuratorial system was influenced by the aristocratic strongmen. The phenomenon of favoritism, trust between your officials and unfairness in procuratorial work became more and more serious, and bureaucratic families such as four generations, three generations and three generations appeared frequently. Some honest officials came forward to oppose cheating in the inspection and almost paid the price of their lives. For example, Shi Bi, the chief of Hedong County, flatly refused Hou Lan’s request for help, and also killed the person who sent a message to Hou Lan as an example, resolutely defending the fundamental principle of "choosing people to serve the country" in the procuratorial system. Hou Lan became angry from embarrassment, colluded with senior officials such as Si Li, a captain and Ting Wei, put Shi Bi on death row and abandoned the city on charges (that is, put to death in public). Fortunately, a man named Wei Shao, Xiao Lian, felt sorry for Shi Bi’s integrity and sold his property to raise money to bribe Hou Lan, so as to be exempted from Shi Bi’s capital crime.

　　This extreme event was a big outbreak of the drawbacks of the procuratorial system in the middle of the Eastern Han Dynasty, which forced the Han court to make adjustments. Shangshu ordered Zuo Xiong to change the inspection system. There are two core policies: First, set an age limit. Generally, the object of inspection should be at least 40 years old. If it is true that "there are talents in different professions", you can also make an exception. The second is to establish an examination system, "all students try their best to learn the family law, and officials teach notes." This means that Confucian scholars should examine Confucian classics, while literati should examine the skills of writing chapters and laws.

　　The age limit is not unusual, and the examination system is a milestone breakthrough in the inspection system. In the Western Han Dynasty, there were occasional examinations on Confucian classics, but they were sporadic and rare, and any emperor held them once on a whim, and there was no definite law. Zuo Xiong established it as a law, which greatly increased the certainty and regularity of operation, so that everyone could compete according to a relatively clear rule. This article is to prevent the powerful families from hooking up with each other and asking for help. After the implementation of the new Yangjia system, Zuo Xiong personally checked the implementation of each county. Because Jiyin County rashly recommended a filial piety who was under 40, Zuo Xiong initiated a check and rectification, and dismissed more than ten officials, including Hu Guang, the satrap of Jiyin who violated the inspection system. After that, all localities were afraid of it for more than ten years, and the inspection atmosphere in the Han Dynasty was one of them.

　　The system of "Nine Grades" is a reform made by Cao Wei in another direction. In the late Eastern Han Dynasty, there was a bad tendency, that is, to raise officials by name. In order to win the attention of officials, many people do whatever it takes to create filial piety, talent and so-called festivals to attract the attention of officials. For example, there were three brothers, Xu Jing, Xu Yan and Xu Pu, in Huiji County during the Han and Emperor Dynasties. Xu Jing thought of a clever plan to make all three brothers win high fame. He occupied the fertile farmland mansion and a large number of slaves at home, and his two younger brothers earned very little, which earned him the reputation of "Kerang" and was recommended by the county. Xu Jing then returned the property of his two younger brothers three times, which in turn won the name of filial friend. He actually succeeded in deceiving the county chief and was also recommended. This kind of filth has seriously damaged the atmosphere of inspection and examination, and its root lies in the fact that the right to evaluate the reputation of scholars is exercised by the people, and the official can’t control it, which leads to oversight. Jiupin Zhengzhi system was established to correct this deviation, and its system soul is to set up Zhengzhi officials in various counties and counties, and to take the scholars’ evaluation power back to the official. It’s just that this system is born with the gene of serving the gentry. After its implementation, it has not only failed to get rid of the disadvantages of choosing scholars by name, but has become a tool to safeguard the privileges of the gentry, which is a big violation of the original intention of the inspection.

　　There were also some reforms in the procuratorial system in the Northern and Southern Dynasties, but the direction became clearer and clearer. Taking people by virtue and fame is becoming secondary because of strong subjectivity, while taking people by literature and taking people by ability is becoming more and more important, especially in the Northern and Southern Dynasties. In the Southern Dynasties, the system of strategic examination and examination was established, the procedure of selecting officials was more and more rigorous, and the examination direction was more and more focused on practice and literary talent, which was the embryonic form of the imperial examination system.