标签归档 武汉品茶资源群

　　On February 1st, 2020, Muddy Waters Research published an 89-page research report, pointing out that Luckin Coffee (hereinafter referred to as "Ruixing"), a Chinese stock company listed on Nasdaq, was fabricating its financial and operational data, saying that "in the third quarter of 2019 and the fourth quarter of 2019, the daily consumption of goods in each store was exaggerated by at least 69% and 88% respectively". On April 2, Ruixing admitted that the fictitious transaction amount was about 2.2 billion yuan, and then its share price plummeted by 80%, and trading was suspended several times during the session. On April 3rd, China Securities Regulatory Commission issued an announcement strongly condemning the financial fraud of Ruixing, saying that it would strictly follow the relevant arrangements of international securities regulatory cooperation, check the relevant situation according to law, resolutely crack down on securities fraud and effectively protect the rights and interests of investors.

　　As the old saying goes, "If you don’t keep your word, you won’t stand". The Ruixing incident has had a very serious negative impact on the international reputation of China enterprises, and some investors even have a natural sense of rejection of China Stock Exchange, indirectly contributing to the phenomenon that "bad money drives out good money" in the market recently, affecting employees, supply chains, customers and other stakeholders. From the perspective of ESG, this paper will analyze the various contents of "Ruixing Incident" in detail, and provide warning and reference for regulators, enterprises and investors.

　　First, the background of the "Luckin Coffee" financial fraud incident

　　(A) the seriousness and negative impact of the Ruixing incident

　　1. The credibility of enterprise data in China was questioned.

　　The seriousness of financial information fraud is self-evident. This time, Luckin Coffee directly thundered in the US financial market, crushing the international reputation accumulated by China Stock Exchange in one fell swoop and igniting the trust crisis of China enterprises. In the eyes of more overseas investors, they may not know that Ruixing is a case, nor do they know the industry in which Ruixing is located and the business model adopted, but they will stick to the stereotype that this is a China enterprise and a China enterprise with financial fraud as high as 2.2 billion yuan. So how can we judge whether the data of other China enterprises are equally doubtful?

　　Based on the principle of information asymmetry, foreign investors will not have a natural trust in China Stock Exchange. On the contrary, China enterprises have to make great efforts to win the favor of investors bit by bit through long-term stable performance level and good corporate governance mechanism. However, Luckin Coffee unscrupulously fabricated a huge transaction amount of up to 2.2 billion yuan, ignoring the law and discipline, and directly sent an extremely negative signal: the credibility of data is insufficient. From good to good, from evil to collapse. The far-reaching impact of "Ruixun Incident" can never be remedied overnight, and the difficulties of China Stock Exchange will only worsen. Even if high-quality enterprises take out powerful third-party forensic materials to endorse and try to prove the authenticity, integrity and effectiveness of their own data, they still need to face the trust stain of "Ruixun Incident".

　　At the same time, among the top ten institutional shareholders of Ruixing, there are many famous investment institutions such as Bank of America, UBS and Melvin Capital Management Company. Among the funds with heavy positions in Luckin Coffee, there are also internationally renowned asset management companies such as American Funds and BlackRock. The occurrence of this "Ruixing incident" will seriously affect the trust of investors in top asset management institutions in China’s corporate data, leading to incalculable consequences.

　　2. Directly infringe upon the basic rights and interests of stakeholders.

　　First, it will directly infringe on the basic rights and interests of employees and consumers. By December 31, 2019, there were 4,507 directly operated stores in Luckin Coffee with tens of thousands of employees. The follow-up progress of the "Ruixing incident" is not optimistic. If it really involves delisting, insolvency or even bankruptcy liquidation, employees will be forced to bear the risk of unemployment at first, and consumers who have prepaid money (such as recharging) will find it more difficult to recover losses. In addition, on the moral and emotional level, Ruixing directly trampled on the trust of employees and consumers, causing bad social impact.

　　Second, it will endanger the basic rights and interests of investors. Wind data shows that by the end of 2019, there were 158 institutional investors holding Luckin Coffee shares, with a total of 460 million shares, accounting for 23.93% of institutional shares. At the same time, as shown in Table 1, as of April 8, 2020, the total market value of Ruixing has shrunk from 66 billion yuan at the end of 2019 to 7.84 billion yuan, a cliff-like decrease of 88.12%; The market value of circulation fell to 3 billion yuan, less than one-third of the end of 2019.

　　Third, the corresponding supply chain enterprises will be hit hard. Luckin Coffee’s supply chain includes Ruixing Baking (Tianjin) Co., Ltd., which was established in May 2019 with a registered capital of 200 million yuan, Swiss coffee maker Shelley and franca, syrup supplier Fabry, dairy supplier Fonterra, coffee raw bean trader Mitsui Products and baking factory Taiwan Province Yuanyou, and Louis Dafu, one of the four major grain merchants. There are a lot of payables in the transaction between suppliers and Ruixing. Judging from the sales scale and the number of stores in Luckin Coffee, there is a risk that the payment cannot be settled in time and comprehensively. "Ruixing incident" not only affects the construction of good supply chain relations, but also directly brings huge financial risks to suppliers. Once Ruixun’s financial fraud event turns into a debt crisis, it will be difficult for suppliers to directly circulate customized equipment and goods in the market (such as Ruixun’s customized coffee machine and product packaging, etc.), which may involve huge economic losses.

　　(B) the basic logic of financial fraud in the Ruixing incident

　　1. Ruixun’s information disclosure is seriously distorted, and the financial audit mechanism fails.

　　From the second quarter to the fourth quarter of 2019, Ruixing executives and some employees forged transactions worth about 2.2 billion yuan. As of April 8, 2020, according to the quarterly financial information of Ruixun in Wind database, the total operating income of Ruixun in the second and third quarters of 2019 was 910 million yuan and 1.54 billion yuan respectively, and the financial report in the fourth quarter has not been released. The market expects the revenue in the fourth quarter of 2019 to be between 2.1 billion and 2.2 billion yuan. Therefore, the proportion of financial fraud is conservatively estimated to be as high as 48.35%.

　　Ruixun’s financial fraud method is still in the investigation stage, but according to the five conclusive evidences and six dangerous signals listed in the "fraud" section of the Muddy Water Report, Ruixun’s financial fraud methods may include, but are not limited to: increasing the pick-up number out of thin air by means of "jumping the number of the pick-up code" and blocking the direct correlation between the pick-up code and the daily order volume, thus increasing the online order volume by 72%; Providing free beverage coupons to existing users to invisibly increase the promotion, while falsely claiming that the proportion of free items continues to decline, and the actual sales price has increased by 9% (accounting for the proportion of listed prices); In the third quarter of 2019, the advertising expenditure was exaggerated by 336 million yuan, and there is reason to suspect that it was used for fraudulent income and forged store profits. Ruixing’s financial information disclosure is seriously distorted, and it is difficult to identify it through standardized audit processes and means. Specifically, Muddy Waters Company used a total of 1,510 employees, including 92 full-time employees and 1,418 part-time employees, to visit 981 stores in Luckin Coffee, collect a total of 25,843 shopping receipts, and shoot 11,260 hours of store videos. The time and economic costs are huge, which can never be completed by the basic financial audit mechanism.

　　At present, there is no conclusion as to whether Ernst & Young Huaming Certified Public Accountants, which issued the audit report for Ruixing, should bear the responsibility. However, even if the accounting firm has indeed properly fulfilled its expert obligations, the occurrence of the "Ruixing incident" has revealed the natural shortcomings of financial auditing in the face of human fraud and fraud.

　　2. Ruixun’s internal control has failed and there are major defects.

　　Luckin Coffee’s 2019 prospectus (Form F-1 of the US Securities and Exchange Commission) shows that the audit results of the consolidated financial statements as of December 31, 2018 show that Rui survived two "major defects" in financial and internal control. According to the definition of the standards formulated by the Accounting Oversight Board (PCAOB) of listed companies in the United States, "material defect" refers to a defect or combination of defects in the internal control of financial reports, and there is the possibility that the material misstatement of annual or interim financial statements has not been reasonably and timely prevented or discovered. Ruixing disclosed that it lacked sufficient accounting and financial reporting personnel, necessary knowledge and experience in applying US GAAP and the rules of the Securities and Exchange Commission (SEC), and financial reporting procedures that met US GAAP and the requirements of the Securities and Exchange Commission (SEC).

　　Ruixing is a listed Chinese stock company in the United States, which is bound by the Sarbanes-Oxley Act of 2002. Article 404 clearly requires the management to undertake the responsibility of establishing and maintaining a proper internal control structure, and requires listed companies to provide internal control reports and internal control evaluation reports in their annual reports. At present, Ruixing has not disclosed the 2019 financial report and internal control report, but the latest information still cannot confirm that the effectiveness of its internal control has been convincingly improved.

　　3. Ruixun’s "investor protection" system is lacking.

　　The way of stock pledge financing is to use the securities held as collateral to obtain loans, without the need for management to sell shares directly. However, when the value of pledged shares falls, the lending institution has the right to ask the borrower to provide more cash or collateral, and may ask for compulsory liquidation when the borrower fails to perform. In the face of financial risks, large-scale stock pledge will cause the stock price of the corresponding securities to plummet, which will harm the remaining investors in the market and form a negative cycle, so it is a key negative danger signal for investors. The research report of Muddy Waters shows that the management of Ruixun has mortgaged nearly 50% of its shares as loan collateral (61 million ADS), accounting for 24% of the total shares of Ruixun, even exceeding the total shares (51 million ADS) placed by Ruixun in May 2019 and January 2020, so investors will face serious financial risks.

　　Second, the ESG performance level of Luckin Coffee

　　(1) Environment (e)

　　Ruixing is a new retail professional coffee operator who mainly sells coffee and related drinks, so its production and business operation objects mainly include the whole process of sales and service of coffee drinks. According to the data of American Professional Coffee Association (SCAA), the water polluted by wastewater in the process of coffee water grinding is 40 times as much as that wasted by urban sewers on average. Ruixing has not released a separate social responsibility report, nor has it disclosed its own treatment and recycling methods of sewage and wastewater on the official website. At the same time, the product packaging of coffee catering service industry is also polluted and wasted. As a new retail coffee operator, Ruixing’s take-away service involves more packaging materials than the average catering service. Even if environmental protection kraft paper packaging bags are used, coffee cups still have problems such as degradation and difficulty in direct recycling. At present, there is no direct evidence that it has been punished by the environmental protection department, but the lack of information about the environmental level of Ruixing makes it impossible to carry out relevant environmental assessment, and the real situation is in doubt.

　　(2) society (s)

　　One of the most important points in Ruixun’s business model and brand proposition is to change the coffee consumption experience with the new retail model. Therefore, Ruixun believes in standardized processes and operating mechanisms more than paying attention to the practical needs of employees, uniting corporate cohesion and shaping common values. Ruixing does not encourage or advocate the communication between employees and customers, but only provides the online purchase method of ordering. With fully automatic coffee machine, each order must be completed within 2 minutes, and the completion process of each preset program needs to be supervised by a special person in the monitoring center. Any illegal operation and delay in operation time will be reflected in the performance evaluation process linked to salary and counted by the digital management system. At the same time, even a number of stores will be arranged in the same community, and there is a competitive situation. On the whole, Ruixun’s social development is not sustainable, and its employees have no sense of belonging and consumers’ loyalty is low, which is directly reflected in the fact that Ruixun still needs to take great efforts to promote sales.

　　(C) Corporate Governance (G)

　　In terms of organizational structure, Luckin Coffee and Chairman CAR Inc. are both Lu Zhengyao, and its subsidiary, Hydrogen Dynamics Yiwei, reached a strategic cooperation with Luckin Coffee in all-media integration in 2018, involving significant related party transactions. According to the news of Bloomberg on the evening of April 6, Bronstein, Gewirtz & Grossman, a professional class action service agency, announced that it had filed a class action lawsuit against Ruixing and its senior management on behalf of investors, aiming to demand the defendant to compensate for the alleged violation of the Securities Exchange Act of 1934. At the same time, the fourth paragraph of Article 2 of the new Securities Law, which came into effect on March 1, 2020, clearly requires that "securities issuance and trading activities outside People’s Republic of China (PRC) disrupt the market order in People’s Republic of China (PRC) and damage the legitimate rights and interests of domestic investors, they shall be dealt with and investigated for legal responsibility in accordance with the relevant provisions of this Law", and a serious condemnation announcement will be issued for the Ruixing incident, which will resolutely crack down on fraud. Ruixing’s corporate management is bad, its internal control is seriously flawed, and its information disclosure is seriously distorted. The financial fraud of senior executives has involved criminal responsibility including fraud, and it will directly face the early warning risk of delisting.

　　Third, the ESG logic behind the Ruixing incident

　　(A) the relevance of ESG and financial performance

　　ESG integrates environmental, social and governance factors, which can comprehensively reflect the non-financial performance of enterprises and evaluate the long-term sustainable development ability of enterprises. A large number of domestic and foreign literature studies have shown that ESG is related to company valuation, stock returns, financing costs and other factors related to company quality. Cohen et al. (1997) compared the environmental performance and financial performance of manufacturing companies in the S&P500 index, and found that the environmental performance is positively correlated with the intangible assets value of listed companies. This study shows that good environmental performance can increase the valuation of intangible assets of listed companies. In addition to a single environmental factor, Brammer & Millington(2008) discussed the relationship between corporate social performance (CSP) and corporate financial performance (), and found that in the short term, companies with poor CSP performance have better financial performance; But in the long run, companies with good CSP performance have better financial performance.

　　In 2018, the Green Finance International Research Institute of Central University of Finance and Economics published two research results, namely, Research on the Correlation between ESG Performance of Listed Companies in China and Corporate Performance, and Research on the Correlation between ESG Performance of Listed Companies in China and Corporate Default Risk, which is also one of the important achievements of the China-UK Green Finance Working Group. It is found that ESG performance in manufacturing industry is positively correlated with the company’s P/B ratio and P/E ratio, while ESG performance is negatively correlated with stock risk, which is particularly significant in manufacturing industry. In terms of ESG and bond default rate, it is found that the higher the ESG level, the lower the probability of corporate bond default or downgrade, and the higher the ESG level, the higher the corporate bond yield.

　　At the same time, some scholars suggest that ESG performance has a negative correlation with the company’s downside risks. Koehler and Hespenheide(2013) believe that ESG problems will lead to corporate crises, and those companies that are clearly prepared to deal with ESG shocks can better mitigate short-term and long-term downside risks. Hoepner et al. (2018) found that ESG problems can benefit shareholders by reducing the company’s downside risks.

　　(B) ESG is a key indicator to measure the credit quality of enterprises.

　　If the financial report maps the current credit ability of the enterprise, then ESG can represent the long-term credit quality of the enterprise. Behind Ruixing’s financial fraud is the lack of ESG performance, which implies the moral responsibility of enterprises. In the case of frequent financial information distortion and financial report fraud, ESG information, as the key motivation information hidden behind the financial performance of enterprises, can make up for the lack of financial indicators and provide investors with evaluation methods and indicators to further understand the overall situation of the company.

　　From the specific indicators, environmental indicators can evaluate the green development, environmental compliance and green degree of the whole life cycle of enterprises, which can comprehensively measure the environmental risk and green sustainable development ability of enterprises; Social indicators evaluate the performance of enterprises in public welfare activities and stakeholder protection, measure the degree of responsibility of enterprises from the perspective of stakeholders, and show the operational ability of enterprises from the side; Governance indicators evaluate the organizational structure, investor relations, information transparency, risk management, etc., and carefully consider the corporate governance capacity and long-term sustainable development capacity.

　　Fourth, the reference and enlightenment significance of Ruixing incident

　　(1) Regulatory body: Establish and improve the ESG information disclosure and verification system of enterprises.

　　Basically, in this Ruixun incident, the regulatory authorities need to speed up the construction of ESG information disclosure system, and gradually establish and improve the corresponding auditing system and supporting mechanism. By requiring and guiding enterprises to disclose ESG information, we can help enterprises improve their credit quality and improve the overall quality of Chinese enterprises. At present, there is still a certain gap between the A-share market and the US stock market in the development of ESG information disclosure, and ESG information disclosure has not been completely enforced, which lacks standardization for the performance of listed companies in non-financial indicators. At the same time, although China’s regulatory authorities have increased the regulatory penalties for listed companies in terms of environment and governance in recent years, overall, the cost of violating laws and regulations of enterprises is still lower than that of the US stock market, and the strong binding nature of enterprises’ supervision needs to be further improved.

　　In addition, the regulatory authorities should gradually reduce the regulatory barriers in domestic and foreign markets, strengthen the control and supervision of the quality of China Stock Exchange, and strengthen domestic penalties for overseas violations. The new Securities Law, which came into effect on March 1 this year, clearly states that securities issuance and trading activities outside People’s Republic of China (PRC) disrupt the market order in People’s Republic of China (PRC) and damage the legitimate rights and interests of domestic investors, and shall be dealt with and investigated for legal responsibility in accordance with the relevant provisions of this Law. Regarding the Ruixun incident, the statement of China Securities Regulatory Commission on April 3 also stated that the China Securities Regulatory Commission will check the relevant situation in accordance with the relevant arrangements of international securities regulatory cooperation, resolutely crack down on securities fraud and effectively protect the rights and interests of investors.

　　(2) Enterprise: issue an ESG consulting rating report reviewed by a third party.

　　From the perspective of enterprises, on the one hand, enterprises need to raise awareness of ESG information disclosure and strengthen their own ESG capacity building. Behind the events such as Ruixing in China Stock Exchange, Kangmei and Kangdexin in A-share, the ESG problem of enterprises has been exposed. Only by solving the bad habits of enterprises from the root and improving their credit quality can we avoid the recurrence of such events. On the other hand, enterprises should issue ESG consulting rating reports reviewed by third parties to enhance the credibility of ESG information disclosure data. Enterprises have the motivation to disclose information that is beneficial to them and avoid information that is unfavorable to them, so it is particularly important to issue a credible third-party review of both financial information and ESG information. At the same time, third-party review is also the second constraint on enterprises besides supervision, which can standardize enterprise behavior to a certain extent and enhance the compliance of enterprise information disclosure.

　　(C) investors: pay attention to the quality and sustainability of enterprises and avoid speculative business models.

　　Investors should also pay more attention to long-term value investment. The strategic mode of short-term investment is short-term and unsustainable. In order to obtain long-term sustainable returns, investors should pay more attention to the internal quality of enterprises and tap the endogenous value of enterprises. By incorporating ESG into the investment strategy, we can not only avoid environmental risks, moral risks and governance risks of enterprises, but also screen out investment targets with strong anti-risk ability and strong self-management ability when systemic risks occur, so as to alleviate the market impact and obtain higher returns. In addition, if more and more investors incorporate ESG information into their investment decisions, they can also close down enterprises to improve ESG performance, thus promoting the high-quality development of the whole market.

　　Author:

　　Shi Yichen, deputy dean of the International Institute of Green Finance of Central University of Finance and Economics, and dean of the Yangtze River Delta Green Value Investment Institute.

　　Yang Chenhui is a researcher at the International Institute of Green Finance of Central University of Finance and Economics, and a researcher at the Yangtze River Delta Green Value Investment Institute.

　　Bao Jie is a researcher at the International Institute of Green Finance of Central University of Finance and Economics, and a researcher at the Yangtze River Delta Green Value Investment Institute.

　　This article was first published on WeChat WeChat official account: International Research Institute of Green Finance of Central University of Finance and Economics. The content of the article belongs to the author’s personal opinion and does not represent Hexun.com’s position. Investors should operate accordingly, at their own risk.

No.3 of 2018

　　The Interim Measures for the Verification and Calculation of Beijing Environmental Protection Tax are hereby promulgated and shall come into force as of January 1, 2018.

　　It is hereby announced.

　　Annex: 1. Table of Characteristic Value Coefficient of Sewage Discharge of Some Small Tertiary Industries (omitted)

　　　　　2. Water pollution equivalent value of livestock breeding, small enterprises and tertiary industry (omitted)

　　　　　3. Adjustment coefficient of dust emission from construction site (omitted)

　　　　　4. Construction site dust management grade standard (omitted)

　　　　　5. Policy Interpretation on the Announcement of Beijing Municipal Environmental Protection Bureau of Beijing Local Taxation Bureau on Issuing the Interim Measures for the Verification and Calculation of Beijing Environmental Protection Tax (omitted)

　　Note: The attachment can be found on the official website of Beijing Local Taxation Bureau (www.tax861.gov.cn).

Beijing Local Taxation Bureau　　　　

Beijing Municipal Environmental Protection Bureau　　　　

March 29, 2018　　

Interim Measures of Beijing Municipality on the Verification and Calculation of Environmental Protection Tax

Chapter I General Principles

　　the first　In order to improve the environmental quality of this Municipality, give full play to the role of taxation in promoting pollution control and emission reduction, and strengthen the collection and management of environmental protection tax, these measures are formulated in accordance with the provisions of People’s Republic of China (PRC) Environmental Protection Tax Law, People’s Republic of China (PRC) Tax Collection and Management Law and its implementation rules and other relevant laws and regulations.

　　the second　Taxpayers within the scope of this Municipality who cannot calculate the tax payable of air pollutants and water pollutants in accordance with the methods specified in Items 1 to 3 of Article 10 of the People’s Republic of China (PRC) Environmental Protection Tax Law shall verify and calculate the tax payable in accordance with the provisions of these Measures.

　　The air pollutants and water pollutants mentioned in the preceding paragraph refer to air and water pollutants discharged by livestock breeding, small enterprises and some tertiary industries, dust (general dust, the same below) generated by construction sites, and sulfur dioxide generated by municipal gas facilities (burning municipal pipeline natural gas).

　　Article　The local tax authorities at all levels and the competent department of environmental protection shall establish a cooperation mechanism for the verification and calculation of environmental protection tax according to these Measures, and carry out the verification and calculation of environmental protection tax in an orderly manner according to the responsibilities of the departments.

　　Article 4　Local tax authorities shall perform the following duties:

　　(1) Incorporating taxpayers who meet the approved calculation into tax administration;

　　(two) according to the latest pollution characteristic coefficient issued by the competent department of environmental protection, timely maintenance and adjustment of the approved tax-related data;

　　(three) to supervise, verify and inspect the basic data of taxpayers’ production and operation, the basic situation of pollutant discharge and the payable amount of environmental protection tax.

　　Article 5　The competent department of environmental protection shall perform the following duties:

　　(a) the municipal environmental protection department is responsible for formulating and adjusting the sampling measurement methods of this Municipality; To supervise and control the sewage discharge of taxpayers approved for calculation;

　　(two) responsible for providing the relevant information obtained in the supervision and management of environmental protection to the district tax authorities;

　　(three) to cooperate with the tax authorities to implement the tax inspection of environmental protection tax according to law.

Chapter II Calculation Methods

　　Article 6　Taxable amount of pollutants generated by catering industry (without sewage discharge metering equipment), accommodation industry, washing and dyeing service industry (clothing), beauty salon and health care industry, bathing industry (foot washing and bathing), automobile and motorcycle repair and maintenance industry, photography and printing service industry and independent coal-fired boiler that cannot be verified and calculated according to the methods specified in Item 1 to Item 3 of Article 10 of People’s Republic of China (PRC) Environmental Protection Tax Law is:

　　Taxable amount = characteristic index value × pollutant discharge characteristic coefficient × specific applicable tax amount

　　The characteristic coefficient of emission shall be implemented in accordance with the Table of Characteristic Coefficient of Sewage Discharge of Some Small Tertiary Industries attached to these Measures (see Annex 1). The specific applicable tax amount is the applicable tax amount of taxable pollutants in Beijing.

　　Article 7　The taxable amount of water pollutants in livestock breeding, small enterprises, catering and entertainment services (with sewage discharge metering equipment) and hospitals that cannot be calculated according to the methods specified in Items 1 to 3 of Article 10 of People’s Republic of China (PRC) Environmental Protection Tax Law is:

　　Taxable amount = pollution equivalent number × specific applicable tax amount

　　The pollution equivalent number is calculated by dividing the characteristic value of pollution discharge by the pollution equivalent value, which shall be implemented in accordance with the Water Pollution Equivalent Value of Livestock Breeding, Small Enterprises and Tertiary Industry (see Annex 2) attached to these Measures. The specific applicable tax amount is the applicable tax amount of taxable water pollutants in Beijing.

　　Article 8　The taxable amount of dust generated by the construction site of the construction project is:

　　Taxable amount = land area of construction site × 0.065 × construction period × adjustment coefficient of dust emission of construction site × specific applicable tax amount.

　　The land area of the construction site of the construction project is the land area of the construction unit (including the agent). The construction period shall be calculated on a monthly basis. If the construction period is less than one month, the construction period shall be converted according to the actual construction days in different construction stages divided by the actual days in the current month. The adjustment coefficient of dust emission on the construction site shall be implemented in accordance with the Adjustment Coefficient of Dust Emission on the Construction Site attached to these Measures (see Annex 3). The specific applicable tax amount is the applicable tax amount of taxable air pollutants in Beijing.

　　ninthstrip　Construction sites include housing construction sites (including industrial plants), decoration sites, municipal infrastructure sites, demolition sites, greening sites, water sites, highway sites, railway sites, etc. within the administrative area of this Municipality.

　　Article 10　The construction unit (including the agent) construction land area is determined according to the following methods:

　　(a) according to the land, planning, housing and urban-rural construction departments issued by the state-owned land use certificate, the construction project planning conditions from the construction land planning permit (the construction project planning permit from building construction permits), the house ownership certificate or the immovable property certificate, as well as the approval documents of the administrative departments with approval authority or other relevant materials;

　　(two) the main technical parameters such as length, width and pipe diameter should be provided when the area of linear projects such as highways, railways, water affairs and pipe networks is approved;

　　(three) there is no relevant approval documents to prove the construction area of the project, the construction unit shall calculate the construction area according to the actual land area.

　　Article 11　If the construction site of a construction project meets the Class II standard in the Grade Standard for Dust Management of Construction Sites attached to these Measures (see Annex 4) and meets the Class I standard, the tax payable shall be calculated according to the reduction factor of 50%; If it only meets the second-class standard, the tax payable shall be calculated according to the reduction factor of 100%; If the second-class standard is not met, the tax payable shall be calculated according to the reduction factor of 200%.

　　If there is grade standard information in the dust management of the relevant government departments in the construction site of the construction project, the tax authorities shall determine the reduction coefficient based on this information.

　　Article 12　The taxable amount of sulfur dioxide generated by gas facilities (burning municipal pipeline natural gas) that cannot be actually monitored is:

Chapter III Approval Methods

　　Article 13　Taxpayers who meet the approved calculation conditions should fill in the Basic Information Collection Form of Environmental Protection Tax when registering the tax source of environmental protection tax for the first time, submit it to the competent tax authorities, and be responsible for the authenticity of the application materials.

　　Article 14　Taxpayers who implement the approved calculation meet the calculation conditions of taxable pollutants stipulated in Items 1 to 3 of Article 10 of the People’s Republic of China (PRC) Environmental Protection Tax Law by installing, monitoring and measuring the emissions of atmospheric and water pollutants. If these measures are no longer applicable, they should re-fill in the Basic Information Collection Form of Environmental Protection Tax in the next month after the change, and make tax returns according to law.

　　Article 15　When taxpayers file tax returns, they shall file and fill in the tax returns according to the following circumstances:

　　(1) Taxpayers who are subject to the provisions of Article 12 of these Measures shall fill in the Environmental Protection Tax Declaration Form (Form A) to declare and pay taxes.

　　(2) Taxpayers who apply other methods of these Measures shall fill in the Environmental Protection Tax Declaration Form (Form B) to declare and pay taxes.

　　Article 16　These Measures shall be interpreted by Beijing Local Taxation Bureau and Beijing Environmental Protection Bureau.

　　seventeenthArticle These Measures shall come into force as of January 1, 2018.

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Huawei Pura 70 series mobile phones were launched in April this year, and now the whole department has launched a big promotion activity. The following are the preferential prices of several popular models: 1. Huawei Pura 70: 500 yuan can be reduced under an order, and 300 yuan coupons can be superimposed, so the maximum discount is 800 yuan. 2. Huawei Pura 70 Pro: 800 yuan can be reduced for an order, and 300 yuan coupons can be superimposed, with a total maximum discount of 1,100 yuan. 3. Huawei Pu …

At the press conference on epidemic prevention and control in Guangzhou on December 6, Zhang Yi, deputy director and spokesperson of Guangzhou Municipal Health and Wellness Committee, reminded the general public that if there is a non-emergency medical need in the near future, please give priority to Internet hospitals or go to primary health care institutions nearby.

According to Zhang Yi, since October 20th, Internet hospitals in Guangzhou have made 270,700 online consultations and issued 15,300 electronic prescriptions, and therapeutic drugs have been quickly delivered to patients by express delivery.

"We have asked medical institutions with Internet hospitals to give full play to the advantages of remote consultation and non-contact medical treatment in Internet hospitals." Zhang Wei said that medical institutions with Internet hospitals will continue to enrich the online diagnosis and treatment power, actively carry out online consultation and improve the drug distribution mechanism; Continuously optimize the online consultation process of fever clinics, respiratory departments, pediatrics, obstetrics and other departments, continuously improve the online consultation experience, ensure sufficient online number sources, standardize online consultation for medical staff, and provide accessible, fast, convenient and safe online consultation, triage and health science services to the public to the maximum extent.

It is reported that at present, all the top three hospitals in Guangzhou have opened Internet hospitals. Almost all hospitals can find Internet hospitals through WeChat WeChat official account, applets, etc. After finding them, they can directly enter the Internet Hospital page of the hospital to register.

Through Internet hospitals, patients can consult online and make follow-up visits without leaving home. Some Internet hospitals can also provide online prescription and express delivery service for patients with chronic diseases.

At present, the epidemic prevention and health guidelines published by several districts sort out the information of Internet hospitals in relevant jurisdictions as follows. Neighborhoods in need can find Internet hospitals in their own jurisdictions as needed and seek online health consultation services.

Haizhu district internet hospital

Wechat applet can log in by searching for the following name:

1. Dr. Ding Bai (Guangdong Second People’s Hospital)

2. zhujiang hospital Internet Hospital of Southern Medical University

3. Guangzhou Red Cross Hospital Internet Hospital

4. Internet Hospital of the Second Hospital of Guangzhou Medical University (the Second Affiliated Hospital of Guangzhou Medical University)

5. Internet Hospital of Integrated Traditional Chinese and Western Medicine Hospital of Southern Medical University

6. Yixian Wisdom Service (Sun Yixian Memorial Hospital of Sun Yat-sen University)

Tianhe district internet hospital

Wechat applet can log in by searching for the following name:

1. Internet Hospital of the Third Affiliated Hospital of Southern Medical University

2. Internet Hospital of the Sixth Affiliated Hospital of Sun Yat-sen University

3. Internet Hospital of the Third Affiliated Hospital of Sun Yat-sen University

4. Internet Hospital of the First Affiliated Hospital of Jinan University

5. Internet Hospital of Zhongshan Eye Center, Sun Yat-sen University

6. Internet Hospital of Guangzhou Twelfth People’s Hospital

7. Internet Hospital of Stomatological Hospital affiliated to Guanghua School of Stomatology, Sun Yat-sen University

8. Guangzhou Women and Children Medical Center Internet Hospital

Baiyun district internet hospital

Wechat applet can log in by searching for the following name:

1. Baiyun District Public Health Internet Consultation Platform

2. The First Affiliated Hospital of Guangzhou University of Chinese Medicine

3. Southern Hospital

Panyu district internet hospital

Wechat applet can log in by searching for the following name:

1. Guangzhou Panyu District Central Hospital Internet Hospital

2. Internet Hospital of He Xian Memorial Hospital, Panyu District, Guangzhou

Huadu district internet hospital

Wechat applet can log in by searching for the following name:

1. Guangzhou Huadu District People’s Hospital Internet Hospital

2. Guangzhou Hospital of Integrated Traditional Chinese and Western Medicine

Huangpu district internet hospital

Wechat searches for the following WeChat official account to log in:

1. "Jianke Doctor" WeChat official account (Qishi Hospital)

2. "Zhongai Medical Companion" WeChat official account (Zhongai Hospital)

3. "Guangzhou Asia-Pacific International Health Examination" WeChat official account (Asia-Pacific Comprehensive Clinic)

Guidelines for internet hospitals in some hospitals

Guidelines for Internet Hospitals of Guangdong Second People’s Hospital

There are more than 600 doctors in the Second People’s Hospital of Guangdong Province who can make online home visits in Internet hospitals, covering 64 departments and AI doctor services. Residents do not need to run to the hospital, they can consult the doctors in the Internet Hospital of the Second Provincial Medical University with one click. After prescribing, they can also choose to circulate the prescription and take medicine outside the hospital.

Entrance 1: "Guangzhou Haizhu Publishing" WeChat WeChat official account

The online consultation platform of "Dr. Ding Bai", the first regional medical and health communication cloud platform in Guangdong, which was jointly established by the Propaganda Department of Guangzhou Haizhu District Committee of the Communist Party of China, Haizhu District Health and Health Bureau and Guangdong Second People’s Hospital, has been officially launched, and has been launched on the WeChat WeChat official account of "Guangzhou Haizhu Publishing".

Use steps:

Step 1: Click to follow "Guangzhou Haizhu Publishing" WeChat WeChat official account;

Step 2: Click "Send Message" to enter the dialogue page;

Step 3: After entering the dialogue page, click "Neighborhood Necessary" → "AI Consultation" to enter the platform, and then click the "Famous Doctors Online" module on the "AI Consultation" page to directly link to "Dr. Ding Bai" in the Internet Hospital of the Second Provincial Medical University.

Entrance 2: Guangdong Second People’s Hospital WeChat WeChat official account

Scan the code to pay attention to the WeChat WeChat official account of the Second People’s Hospital of Guangdong Province. When you enter WeChat official account, click the menu bar, and click Hospital Services-Online Consultation-Online Consultation-Select Doctors. You can find the same clinical specialists as offline, and provide medical services such as consultation, consultation and report interpretation. Doctors write prescriptions online, and drugs can be delivered directly to the door through the prescription circulation platform.

Reminder: Guangzhou medical insurance patients with special needs can make a follow-up visit online at Dr. Ding Bai.

Guangzhou first-class special medical insurance patients can directly make online follow-up visits and make medical insurance settlement.

A class of outpatient patients who have prescribed prescriptions in the offline clinic of the Second Provincial Hospital can find an online doctor to make a follow-up prescription through the "Follow-up Prescription" module in the "Doctor Ding Bai" APP. With your fingers, you can realize the settlement of chronic medical insurance and the delivery of drugs to your home without leaving home, making the operation easier.

In addition to continuing to provide online consultation and home delivery services for patients with chronic diseases and common diseases, the Internet Hospital of the Second Provincial Medical University can also provide related services in COVID-19, such as nucleic acid detection appointment, nucleic acid report inquiry, COVID-19 AI screening, COVID-19 sign reporting, COVID-19 encyclopedia knowledge and COVID-19 policy free consultation, as well as nutrition, psychology, nursing, medication and other specialist consultations and health science education.

Guidelines for Internet Hospitals in zhujiang hospital

In order to further protect the medical needs of patients and reduce the gathering of people, citizens and friends can make one-click operation through zhujiang hospital Internet Hospital and consult experts online.

There are more than 50 visiting specialties in zhujiang hospital Internet Hospital of Southern Medical University, and nearly 400 in-hospital experts make on-line visits, providing services including chronic disease follow-up, specialist outpatient service, specialist nursing, medication consultation, self-help drug purchase in the hospital, and providing services such as Internet diagnosis and treatment, pharmacy service, follow-up management, rehabilitation tracking and health education.

Applicable patients: patients with chronic diseases and common diseases.

Scope of application of medical insurance: patients who have successfully handled the first-class medical insurance in Guangzhou and are in the period of validity.

Applicable diseases of medical insurance: 26 kinds

major function

1. Online follow-up, prescription renewal: zhujiang hospital Internet Hospital applet provides online specialist consultation, follow-up and prescription renewal for chronic diseases and common diseases, and delivers medicines to home without leaving home.

2. Specialized nursing clinic: specialized nursing consultation such as respiratory and critical care medicine, cardiovascular medicine, stroke rehabilitation, peritoneal dialysis, etc.

3. Medication consultation: Professional pharmacists provide comprehensive medication guidance to prevent wrong medication.

4. Nutrition consultation: carry out nutritional intervention and diagnosis and treatment of chronic diseases (diabetes, hypertension, gout, nephropathy, tumor, etc.); Nutrition and weight management during pregnancy; Nutrition consultation for special groups (children, the elderly, pregnant women).

5. Interpretation of physical examination report: Physicians in health management department interpret the physical examination report online to guide in-depth diagnosis and treatment.

6. Carry out health education

7. Self-help drug purchase: Some preparations independently developed by zhujiang hospital can apply for self-help prescription renewal.

Registration telephone number: 4008933900

Consultation time: Monday to Friday from 8: 30 to 12: 00; 13:00-17:00

Guidelines for Internet Hospital of Zhongshan First Hospital

At present, 200+ cloud departments have settled in the Internet Hospital of the First Hospital of Zhongshan, and 1,700+medical staff have made online visits. At the moment of the epidemic, the function of Internet hospital [online expert consultation] allows the majority of patients to stay at home and see a doctor at home.

Citizens and friends use the function of [online inspection appointment] in the Internet hospital, doctors issue inspection items online, patients complete payment online, and make an appointment to go to the hospital for inspection at an appropriate time; After the examination, the patient can check the report results on the mobile phone without going back and forth to the hospital to get the report.

Through the [internet plus Nursing] function, patients with mobility difficulties can receive professional medical care services at home, and the on-site nurses follow the standard service process and have a strict nursing quality and safety supervision and training system.

The function of Internet Hospital of Zhongshan No.1 Hospital [Follow-up for Chronic Diseases] makes the patients who return to the hospital no longer have to go to the hospital, queue up for a long time, and find a doctor. Just select the past prescription in the last three months on the mobile phone, and the medicine can be renewed with a click, and the medicine will be delivered to the door by courier.

In addition, the Internet Hospital of the First Hospital of Sun Yat-sen relies on multi-disciplinary professionals to gather the wisdom of experts in various disciplines and form an all-round and professional diagnosis and treatment model. The patient can make an appointment online through mobile phone. After the doctor accepts and understands the condition, he can organize multidisciplinary experts to discuss the case and provide patients with a personalized and efficient diagnosis and treatment plan.

The Internet Hospital of the First Hospital of Zhongshan can also provide free consultation service for patients with fever and patients who have questions about COVID-19. Just fill in the questionnaire, personal symptoms, medical history and other information, and upload relevant examination pictures, and you can make an appointment with experts for consultation for free. And through the function of COVID-19 nucleic acid billing, citizens can make their own billing with one-click appointment and go to the hospital for COVID-19 nucleic acid testing.

Guidelines for Internet Hospital of Guangzhou First People’s Hospital

1. Pay attention to the WeChat service number and choose the expert consultation service.

① Pay attention to the WeChat service number of [Guangzhou First People’s Hospital], click Outpatient, enter the [Internet Hospital] applet, and select [Online Outpatient] or [Medical Insurance Outpatient];

Directly scan the sunflower code of the Internet Hospital of Guangzhou First People’s Hospital, enter the applet, and select [Online Clinic] or [Medical Insurance Clinic];

(2) select departments and doctors, enter the doctor’s home page, click on the "expert consultation"-"consultation now".

2. Read and check the Informed Consent, add the patient, fill in and upload the disease-related information.

① Add patients, up to 5 people; (2) Choose the purpose of consultation, fill in the description of the illness, and upload relevant information about the patient’s treatment. ③ Pay the consultation fee and wait for the doctor’s reply.

3. The doctor communicates with the patient online (the order is valid within 48 hours after submission, and the doctor will receive the consultation as soon as possible. )

4. Doctors prescribe drugs, patients pay orders and fill in the address accurately, and drugs are delivered home by logistics.

Tips:

1. For the sake of medical safety, the current online diagnosis and treatment of "Internet Hospital" is limited to patients with common diseases and chronic diseases, and it is not suitable for patients who are newly diagnosed, acute, dangerous, severe, chronic diseases, colds and fever. Children patients need to be accompanied by their guardians to complete the appointment.

2. When your condition changes or there are other conditions that are not suitable for online diagnosis and treatment, it is recommended that you go to the nearest medical institution in time to avoid delaying your condition.

3. The doctor will receive the consultation within 48 hours, and the overtime system will automatically refund the fee. Warm reminder: experts use off-hours to provide online diagnosis and treatment services for patients. Please wait patiently for the expert’s reply and thank you for your cooperation.

4. If you are eligible for the medical insurance for employees in Guangzhou and the insured persons with specific diseases in the first-class outpatient clinics of urban and rural residents in Guangzhou, please choose the medical insurance clinic and tell the doctor to prescribe medical insurance, and you can use WeChat medical insurance to settle the order.

5. After the prescription is issued, the patient needs to complete the payment within 72 hours, and the overtime prescription will automatically become invalid.

6. At present, the method of taking medicine only supports logistics distribution, and the courier fee is paid. Once the medicine is delivered from the warehouse, if there is no quality problem with the medicine, it will not be returned. Please do a good job in drug acceptance when receiving the courier. At present, the distribution scope of drugs in Internet hospitals in our hospital covers the epidemic control area. If there is any problem in the distribution of drugs in relevant areas, we will communicate with patients in advance, and the distribution time of drugs affected by the epidemic will be delayed. Please understand.

7. Hospitals can provide invoices for online consultation fees and drug fees. If invoices need to be printed, they can be downloaded and printed at the "Electronic Invoice" on the homepage of the "Internet Hospital" applet.

8. The Internet Hospital of the First Hospital of the City will carry out free online free clinic activities from time to time, and experts from different disciplines will sit in the "cloud" to provide free online consultation services for everyone.

Guidelines for Internet Hospitals in the Second Hospital of Guangzhou Medical University

According to the introduction of the Second Affiliated Hospital of Guangzhou Medical University, there are more than 500 medical staff who take turns to go online to the Internet Hospital, providing online consultation, cloud consultation, medical insurance for chronic diseases, nursing consultation, etc. In addition to serving general health consultants, online services are also provided for patients with chronic diseases who need follow-up visits, patients whose condition is stable after surgery, and people who need to know about nursing and rehabilitation methods when they encounter physical discomfort or illness changes during their stay at home.

Citizens and friends can pay attention to WeChat official account, the Second Affiliated Hospital of Guangzhou Medical University, and choose the menu "Patient Service-Internet Hospital" to enter the Internet hospital, or search for the applet "Patients in the Internet Hospital of the Second Affiliated Hospital of Guangzhou Medical University" or scan the QR code of the Internet hospital applet to enter directly.

On-line consultation improves the consultation efficiency.

Online consultation, some patients will politely say hello to the doctor and ask if the doctor is in. The doctor didn’t answer for a while, and when the doctor is free, he will reply "Hello, yes, what can I do for you?" The patient may have left the internet clinic again. Once and for all, the whole consultation time will last for a long time.

How to improve the consulting efficiency? Experts from the Internet Hospital of the Second Hospital of Guangzhou Medical University gave advice. When asking questions, describe the condition as clearly as possible, and explain clearly the beginning and duration of symptoms. If you have relevant pictures or inspection reports, you can also send them to the consulting doctor.

Drug distribution zhiduo d

Prescriptions issued before 5: 00 on working days will be sent by SF Express before work on the same day. See SF Express Delivery System for the specific receiving time. Prescriptions written after 5 o’clock will be sent before work on the next working day.

Please confirm the mailing address before the patient replenishes the prescription, so as to avoid delaying medication due to distribution reasons. Patients in the middle and high risk control area can ask the resident volunteers to pick them up at the No.1 special window of the Western Pharmacy of the Second Hospital of Guangzhou Medical University.

Text finishing/Guangzhou Daily Xinhua City Reporter: Weng Shuxian