Recently, the real machine known as Samsung Galaxy A53 appeared on the trading website kupujemprodajem at a price of 349 euros (about 2418.57 yuan), and it was revealed that it would be listed at the end of March.

As can be seen from the real picture, this white model adopts a rear four camera, front centered hole digging lens. It can also be clearly seen from the picture that the lens module adopts the same arc transition as oppo find X3 series.

It home learned that the certification of the Ministry of industry and information technology shows that the machine will be equipped with exynos 1200 chip, equipped with a 6.5-inch super AMOLED 120Hz display with a resolution of 2400 x 1080, may support 25W fast charging and equipped with 5000mAh battery.

In terms of camera, the mobile phone adopts the rear four camera specification, and the main camera is expected to be 64mp pixels. In addition, there is a 12MP ultra wide-angle lens and two 5MP lenses.

Subsequently, China is also preparing to carry out marginal exploration of the solar system. “The sun is about 150 million kilometers away from the earth, which is an astronomical unit. We plan to achieve the” double hundred “goal in 2049, that is, to complete 100 astronomical units, that is, 15 billion kilometers of deep space exploration when new China is 100 years old.”. (China Daily)

1。 Why should Hangzhou tax department inspect Huang Wei?

A: in recent years, the tax department has always attached importance to and continued to standardize the tax order of the webcast industry. Through analysis, we found that some network anchors have certain tax related risks, and timely carried out risk verification to prompt and coach relevant network anchors to pay taxes according to law. After the analysis and evaluation of tax big data, it was found that Huang Wei was suspected of major tax evasion, and the rectification was still incomplete after repeated reminders and supervision by the tax authorities. Therefore, the case was filed according to law and regulations, and a comprehensive and in-depth tax inspection was carried out.

2。 What are the illegal facts of Huang Wei?

A: from 2019 to 2020, Huang Wei falsely declared tax evasion by hiding her commission income from the live broadcast platform; Through the establishment of Shanghai Weihe enterprise management consulting center, Shanghai dusu enterprise management consulting partnership and other fictitious businesses of a number of sole proprietorship enterprises and partnership enterprises, the income from labor remuneration such as commissions and pit fees obtained by individuals engaged in live broadcasting and carrying goods is converted into business income, and false declaration and tax evasion are carried out; Income obtained from other production and business activities fails to declare and pay tax according to law.

In accordance with the provisions of the individual income tax law of the people’s Republic of China and the law of the people’s Republic of China on the administration of tax collection, our bureau confirmed that the tax evasion was 643 million yuan and the other tax underpaid was 60 million yuan.

3。 How are the different penalty multiples determined in this case?

A: the first paragraph of Article 63 of the law of the people’s Republic of China on the administration of tax collection stipulates that if a taxpayer evades tax, the tax authorities shall recover the tax he fails to pay or underpaid, and impose a fine of not less than 50% but not more than five times the tax he fails to pay or underpaid.

Our bureau adheres to the principle of law and regulation, tempering justice with leniency and punishment, and fully considers the facts, nature, circumstances, social harm and other factors of the illegal act to punish Huang Wei.

On the one hand, tax evasion and other illegal acts that they take the initiative to correct shall be dealt with leniently according to law. Huang Wei conducted a self-examination on the tax evasion of her concealed personal income and submitted an application for tax supplement to the tax authorities. She was able to cooperate with the investigation and take the initiative to pay 500 million yuan of tax, accounting for 78% of the verified tax evasion. She also took the initiative to report the tax related violations that the tax authorities had not yet mastered, with the initiative to reduce the harmful consequences of the violations. In accordance with Article 32 of the administrative punishment law of the people’s Republic of China and in accordance with the discretion benchmark of tax administrative punishment of Zhejiang Province, our bureau will give a lighter punishment, and impose a fine of 0.6 times the underpaid tax paid and reported by Huang Wei for hiding her income and evading tax.

On the other hand, the illegal acts that fail to correct shall be dealt with seriously according to the law according to the degree of harm. According to the provisions of the law of the people’s Republic of China on the administration of tax collection and in accordance with the discretion benchmark of tax administrative punishment of Zhejiang Province, Huang Wei concealed the income to evade tax and did not take the initiative to make up the tax, which was of a bad nature, seriously endangering the national tax security and disturbing the order of tax collection and management, and was severely punished and fined four times; Huang Wei fictitious the nature of business conversion income, falsely declared the part of tax evasion, hid the income and did not declare it. The illegal circumstances and harm degree are relatively light, and she will be fined twice.

4。 Will Huang Wei be held criminally responsible?

A: Article 201 of the criminal law of the people’s Republic of China stipulates that if a taxpayer evades paying tax, he will make up the tax payable and pay a late fee after the tax authorities issue a notice of recovery according to law. If he has been subject to administrative punishment, he will not be investigated for criminal responsibility; However, those who have received criminal punishment for evading tax payment within five years or have been given administrative punishment by the tax authorities for more than two times are excluded.

In this case, Huang Wei was administratively punished by the tax authorities for tax evasion for the first time, and had not been criminally punished for evading tax payment before. If she can pay off the tax, overdue fine and fine within the specified time limit, she will not be investigated for criminal responsibility according to law; If they fail to pay taxes, overdue fines and fines within the specified time limit, the tax authorities will transfer them to the public security organs for handling according to law.

5。 What impact will strengthening the tax supervision of network anchor have on the development of platform economy?

A: platform economy is a new business form of economic development. It has played a positive role in better meeting the needs of consumers, promoting the transformation of old and new driving forces, and promoting high-quality economic development. In the process of rapid development of platform economy, the tax violations of some network anchors have disturbed the order of tax collection and management and damaged the market environment of fair competition. The tax department shall investigate and deal with the tax violations of relevant network anchors in accordance with the law, which is conducive to the long-term, standardized and healthy development of the platform economy. At the same time, the tax department will earnestly implement various preferential tax policies, continuously optimize tax services, and create a good tax business environment for the economic development of the platform. (reporter Xiao and Ling Qu)