标签归档 上海各区gm资源汇总推荐

通过admin

Digital Tax (1) Interpretation of the Double-Pillar Framework of OECD Digital Service Tax

The core content of the Tax Base Erosion and Profit Transfer Project (BEPS) led by the Organization for Economic Cooperation and Development (OECD) aims to meet the tax challenges brought by the digital economy.

In January 2019, OECD member countries reached a consensus on the two-pillar proposal under the BEPS project. In May of the same year, the G20 approved the relevant work plan. In July 2020, the G20 authorized the OECD to prepare the "Pillar I/II Blueprint" report. On October 15th of the same year, OECD released the report "Tax Challenges Brought by Digitalization-Pillar One/Two Blueprint" (hereinafter referred to as "Report"). This paper analyzes the core viewpoints of the Report and puts forward some policy suggestions to build and improve the digital economy.

First, the core view of Two Pillars under BEPS project

In 2012, the meeting of G20 finance ministers and central bank governors proposed that in order to meet the tax system challenges brought by the digital economy, OECD was specially entrusted to carry out relevant economic analysis and impact assessment, and the Report came into being at the right time.

(A) Pillar I focuses on the distribution mechanism of taxation rights that matches the digital economy.

With the vigorous development of digital economy, the distribution of tax rights related to corporate profits is no longer limited to corporate entities. The first pillar mainly discusses the distribution mechanism of taxation rights matching with the digital economy, aiming at expanding the taxation rights of market jurisdictions (users’ locations). Pillar one divides the taxable profits of multinational corporations into three categories based on the tax linkage (significant figures exist) rule: category A is the share of residual profits allocated to market jurisdictions at the group level or business level of multinational corporations, mainly including automated digital services and consumer-oriented businesses; At the same time, the combined income of multinational companies and the income obtained abroad must be higher than a certain threshold value, respectively, in order to apply category A. Class B refers to the fixed returns of basic activities such as marketing and distribution activities that actually take place in the market jurisdiction of multinational companies based on the principle of independent transactions. Category C refers to the extra profits created by multinational companies engaged in activities that are not within the scope of basic activities in the market jurisdiction.

Class a mainly includes Automated Digital Services,ADS) and Consumer-facing Businesses,CFB). ADS is presented in three dimensions: positive list, negative list and general definition. The positive list includes nine types of services, namely, online advertising service, selling or otherwise transferring user data, online search engine, social media platform, online intermediary platform, digital content service, online games, standardized online teaching service and cloud computing service.

The negative list includes five types of services: customized professional services, customized online teaching services, online sales of goods and services other than advertisements, sales revenue of physical goods regardless of network connection, and services for accessing the Internet or other electronic networks. The general definition refers to other service types that are not listed in the positive list or negative list, but meet the general definition.

CFB is a business that generates income by selling goods and services to consumers, that is, buying goods for personal use instead of commercial or professional purposes, including applications in specific departments and business models of pharmaceuticals, franchising, licensing, dual-use goods/services and dual-use intermediate products and components.

In addition, Pillar I points out that specific natural resources, financial services, construction, sale and lease of residential properties, and international aviation and shipping business do not belong to Class A business types.

Calculate and determine the taxable amount in different market jurisdictions of Class A step by step. Pillar 1 points out that it is necessary to first determine that the total global income of multinational companies exceeds a certain upper limit, and at the same time, it is necessary to determine that only the total income of foreign sources from activities within the scope exceeds a certain upper limit can be included in Class A consideration.

Based on this, the pre-tax profit of multinational companies is determined by combining financial statements, and whether the profit rate exceeds the threshold value is calculated. If it exceeds the threshold value, the excess part is calculated, and the redistributed tax base is calculated according to the redistribution ratio, and the redistributed tax base is divided according to the market income ratio of different countries, and finally the taxable amount of each market jurisdiction is obtained.

(B) Pillar II focuses on solving the problems of surplus profit transfer and tax base erosion, ensuring that large multinational enterprises must pay the lowest level of tax.

Pillar II is applicable to multinational enterprises with consolidated annual income of 750 million euros or more in the previous fiscal year or close to the equivalent local currency, so as to avoid adverse impact on SMEs. Among them, investment funds, pension funds, government entities, international organizations, non-profit entities and entities restricted by the tax neutrality system may be excluded from the scope.

Pillar II has formulated a number of interrelated rules, such as income inclusion rules and conversion rules, low-tax payment rules and taxable rules. At the same time, it also defines the connotation of coverage tax rate and clarifies the calculation method of effective tax rate, all of which are aimed at coping with the risk of enterprises transferring profits to tax-free or low-tax countries, ensuring the competitive environment and transparency, and helping to reduce the compliance cost of enterprises.

Income inclusion rules and conversion rules

According to the income inclusion rules, if the local applicable effective tax rate is lower than the minimum tax rate, the country where the parent company is located can tax this income to ensure that the income of multinational enterprise groups is taxed at the minimum tax rate.

The conversion rules stipulate that if the profits of the parent company’s overseas permanent establishment enjoy tax exemption treatment, the profits and tax distribution of the tax-exempt permanent establishment should be distributed to the local jurisdiction of the permanent establishment. If the low effective tax rate abroad is applied to these profits, the conversion rules will allow the local jurisdiction of the permanent establishment to change the tax exemption law into the credit law in the tax treaty to ensure that the income is included in the implementation of the rules.

Low tax payment rule

This rule stipulates that the source country does not allow the payer to deduct the money before tax if the tax rate applicable in the other country is lower than the minimum tax rate. The low tax payment rule ensures that no tax will be distributed to countries whose effective tax rate is lower than the minimum tax rate, and the tax will be calculated and paid according to the applicable domestic tax rate.

Taxable rules

This rule requires certain types of payment to pay withholding tax or other taxes at the source, and when the applicable tax rate for payment is lower than the minimum tax rate, some income items are not applicable to deductible tax preferences. This rule is a supplement to the income inclusion rule, conversion rule and low tax payment rule, which is helpful for source countries (especially countries with low administrative ability) to protect the tax base and ensure tax certainty.

Coverage tax

This tax refers to the tax on the income or profits of the whole group company, including domestic tax and foreign tax on the company’s profits, but sales tax, value-added tax, consumption tax, stamp duty, employment tax and property tax are not covered taxes.

Coverage tax is mainly to solve the following four problems:

First, try to be consistent with the global tax base and avoid double taxation. Because the global tax base covers a wide range of income, the calculation of the global effective tax rate (ETR) must adopt the broader definition of coverage tax to adapt to the current and future tax design.

The second is to provide clear and consistent results. Due to the strengthening of tax compliance and administrative supervision, the rules of coverage tax are transparent and the principles are clear, which can ensure consistent and predictable results.

The third is to prevent legal analysis of specific tax technology design in different tax jurisdictions. Coverage tax focuses on the basic characteristics of taxation, avoiding the necessity of legal analysis of specific technical details of taxation in various tax law jurisdictions.

The fourth is to solve the difference in tax collection time. Coverage tax takes into account the influence of temporary differences between income recognition and taxation, which is convenient for simultaneous taxation on a global scale.

Effective tax rate

When the tax rate in the jurisdiction of the place of business is lower than the established minimum tax rate, multinational companies will have global tax obligations and need to clearly apply the effective tax rate. The calculation of effective tax rate includes two steps:

The first step is to determine the income of each entity in the group and make adjustments to the consolidated items at the entity level; The second step is to distribute the income and taxes paid by entities in each jurisdiction, that is, the adjusted total coverage tax [1] divided by the pre-tax profit (or loss) allocated to that jurisdiction. If the total pre-tax profit allocated to a jurisdiction is zero or negative (i.e. loss), the multinational corporation group will have no global tax obligation related to that jurisdiction in that year.

Second, the countermeasures and suggestions

Real-time tracking research on OCED dual-pillar scheme. Pay close attention to the latest development of digital economy taxation in OECD, EU and other countries, keep track of the latest reports and research results, and combine the details of various issues under BEPS "double pillars" to deeply study the behavior test, threshold test, connectivity test, income source and so on in the taxation scope.

Actively participate in the research and formulation of international tax rules

Based on the business characteristics of Internet enterprises in China, we will speed up the establishment and improvement of cross-border VAT jurisdiction rules on digital services and products, explore ways to define digital products and services more clearly through positive lists, and put forward a "China Plan" from a more rational and fair perspective.

Focusing on the rules of permanent establishment, transfer pricing, VAT tax jurisdiction, cross-border VAT management, etc., we should refine the landing rules as much as possible for enterprises to judge and operate, and at the same time, consider the core technical value of enterprises, and make every effort to ensure that the redistribution of global profits is beneficial to China’s tax base.

Conducting multilateral and bilateral dialogues on digital taxation.

Make full use of global or regional tax coordination platforms such as the Global VAT Forum, the United Nations Committee of Experts on International Taxation, the OECD Tax Administration Forum, the BRICS Tax Directors’ Meeting and the Belt and Road Tax Administration Cooperation Forum, establish an international digital tax dialogue and cooperation mechanism and a dispute resolution mechanism, improve the transparency of tax-related information, and create a fair and stable tax environment for China Internet companies to explore the international market.

Explore and improve the rules of tax linkage

Drawing on the experience of OECD, we should establish new linkage rules on operating income, user scale and other indicators, speed up the adjustment of the criteria for identifying "permanent institutions" of non-resident enterprises in the digital economy, and at the same time construct new tax linkage rules suitable for resident enterprises in the digital economy, and explore strengthening tax coordination of digital economy enterprises operating across regions according to the new tax linkage rules.

(The authors Cang Lan, Zhang Shucui, Meng Fanda and Xie Yuqi are from CCID CCID Research Institute)

通过admin

The new base of social security payment in 2021, everything you want to know is here!

In October and November, our city will launch the 2021 basic pension, unemployment and industrial injury insurance payment base and basic medical insurance payment base respectively. The details are as follows

1. The upper limit of the monthly payment base of the employees’ basic endowment insurance in 2021 in our city (including the basic endowment insurance for enterprise employees and the endowment insurance for institutions) and the basic medical insurance for employees is 19,783 yuan (300% of the average monthly salary), and the lower limit of the monthly payment base is 3,957 yuan (60% of the average monthly salary). The upper and lower limits of the individual contribution base of unemployment and work-related injury insurance shall be implemented with reference to the above standards.

Second, the city’s social security and medical insurance agencies will use the new upper and lower limits of the payment base to verify the individual payment base of the insured units in 2021, and carry out the balance settlement of the pension, unemployment and work-related injury insurance premiums collected from January to September 2021 according to the provincial rules, and the difference of the basic medical insurance premiums for employees who have been collected will not be liquidated. In the next step, according to the unified deployment of the province, the pension benefits of retirees in 2021 will be carried out in advance.

Three, flexible employment personnel to implement a unified standard of the upper and lower limits of the payment base, and according to the provincial rules for the old-age insurance premiums collected from January to September 2021 to make up the difference. After the opening of the payment base, the minimum monthly payment of basic old-age insurance for flexible employees is 712.26 yuan; The minimum monthly payment of basic medical insurance for flexible employees in urban areas (excluding Fenghua District) is 435.3 yuan, and the total minimum monthly payment is 1147.56 yuan.

Four, the city’s original flexible employees who paid according to the low standard, after the opening of the payment base, the unified upper and lower limits of the payment base were implemented according to the basic old-age insurance payment method for employees.

Five, after the opening of the annual payment base in 2021, the first month fee collection of basic old-age pension, unemployment and work-related injury insurance will start on November 3, and the first month fee collection of basic medical insurance will start on December 3. All insured units and flexible employees are requested to deposit the corresponding funds in full and on time in the payment account.

Social insurance in Ningbo in 2021

List of payment proportion and payment standard

(Click to view larger image)

In response to frequently asked questions, Ningbo Municipal Bureau of Human Resources and Social Security answered questions and analyzed cases. Let’s look at the details together.

Q

What is the upper and lower limit of the payment base in 2021?

A

According to the Notice on Promulgating Relevant Bases of Social Insurance jointly issued by Zhejiang Provincial Department of Human Resources and Social Security and other five departments, the upper limit of the monthly payment base of the employees’ basic old-age insurance in the province (including the basic old-age insurance for enterprise employees and the old-age insurance for institutions and institutions) is 19,783 yuan (300% of the average monthly salary), and the lower limit is 3,957 yuan (60% of the average monthly salary). The upper and lower limits of the individual payment base of unemployment and work-related injury insurance refer to the above.

Q

When is the new cardinality enabled?

A

According to the unified arrangement of the province, the parameter configuration of the new base of the business handling system was completed on October 18, and the new base was pre-enabled, and it was officially launched on October 27.

On October 18th, after the configuration of the new base parameters of the system was completed, the one-time payment business of the insured involved in the policy scope was implemented according to the new parameters. Before the official opening on October 27th, the insured unit can re-declare the salary income of the previous year through the online declaration system.

Q

How to activate the new base of insured units?

A

According to the individual wage income declared by each unit in 2020, the new base upper and lower limits are adopted to verify the payment base in 2021, and the new base will be implemented as of January 1, 2021. At the same time, the balance of pension, work injury and unemployment insurance premiums collected from January to September 2021 will be settled.

[Case analysis] Zhao is an old employee of the enterprise. The current payment base is 3,815 yuan, and the monthly salary income of the previous year has been declared to be 3,900 yuan. The impact of the opening of the new base on Zhao is: after the opening of the new base, because Zhao’s monthly salary income is 3,900 yuan lower than the lower limit of the new base (3,957 yuan), Zhao’s payment base should be approved at 3,957 yuan, and the difference between the individual contributions from January to September should be made up. The total amount of individual contributions is 108.63 yuan; Among them, the basic old-age insurance is (3957-3815)×8%×9=102.24 yuan, and the unemployment insurance is (3957-3815)×0.5%×9=6.39 yuan.

Q

How to activate the new base of insured units that fail to declare their salary income in time?

A

According to the relevant regulations, when the new base is activated, the insured units and insured persons who have not declared the salary income of the previous year in time will implement the 10% floating policy, and then the upper and lower limits of the new base will be used for capping and guaranteeing the bottom.

[Case analysis] Li is an old employee of the enterprise, and the current payment base is 5,000 yuan. In 2021, Li’s enterprise did not declare his last year’s salary income. The impact of the opening of the new base on Li is as follows: since the salary income of the previous year was not declared and the 10% floating policy was implemented, and the top cover was guaranteed, then after the opening of the new base, Li’s payment base was approved at 5,500 yuan, and the individual contributions from January to September were supplemented. The total amount of individual contributions is 382.50 yuan; Among them, the basic old-age insurance is (5500-5000)×8%×9=360.00 yuan, and the unemployment insurance is (5500-5000)×0.5%×9=22.50 yuan.

Q

Will the employees who are interrupted or terminated by the insured unit activate the new base?

A

When the new base is activated, the personnel who have left the company and stopped paying fees (including those who have been transferred and those who have made a one-time personal account payment) will not activate the new base and will not make up the difference.

Q

How to activate the new base of retirees?

A

When the new base is activated, the insured unit has already handled the retirement (post) personnel in the current year, and the upper and lower limits of the new base are capped and guaranteed, and the difference is made up.

[Case analysis] Qianmou retired in March 2021, and the payment base from January to March was 3,815 yuan, and the declared payment salary for the previous year was 4,000 yuan. The impact of the new base on Qianmou is: after the new base is activated, Qianmou’s payment base is approved at 4,000 yuan, and the difference between January and March is made up. The total amount of individual contributions is 47.19 yuan; Among them, the basic old-age insurance is (4000-3815)×8%×3=44.40 yuan, and the unemployment insurance is (4000-3815)×0.5%×3=2.79 yuan.

Q

How to activate the new base of flexible employees? How to make up the difference?

A

Flexible employment insurance payment personnel, deferred payment personnel, interrupted payment personnel, and those who went through retirement procedures in the same year, if the payment base of this year is higher than 60%(3957 yuan) of the average monthly salary of the whole province in the previous year, no adjustment will be made; If the payment base of this year is lower than 60% of the average monthly salary of the whole province in the previous year, it will be increased to 60% of the average monthly salary of the whole province in the previous year, and the payment from January to September in 2021 will be supplemented by the difference (the difference between the base of flexible employees will be delayed by one month).

[Case analysis] Zheng is a flexible employee who continuously participates in insurance payment. The current payment base is 3,815 yuan. After the new base is put into use, the monthly payment amount and the difference amount are as follows: after the new base is put into use, Zheng’s payment base is approved at 3,957 yuan, the monthly payment amount of basic old-age insurance is 712.26 yuan, and the difference amount from January to September in 2021 is (3,957-3,815) × 18%.

Q

How to activate the new base of flexible employees who paid according to the low standard in our city? What is the minimum monthly payment after opening?

A

Flexible employees who used to pay according to the low standard will be changed to the unified upper and lower limits of the payment base according to the basic old-age insurance payment method for employees after the new base is activated. The original low-standard old-age insurance account paid monthly can be paid back into basic old-age insurance. After the opening of the new base, the minimum monthly payment of basic old-age insurance for flexible employees (including those with low standard payment) is 712.26 yuan.

Tips

If there are other questions about the opening of the social security base in 2021, please consult the social security and medical insurance agencies at all levels in the city in detail. Comprehensive business consulting: 12345, city-level pension and industrial injury consulting: 83865155, city-level medical insurance consulting: 89382664.

(Beilun released a comprehensive editor, source: Ningbo Municipal Bureau of Human Resources and Social Security, Ningbo released)

Guess you like it

Original title: "The new base of social security payment in 2021, everything you want to know is here! 》

Read the original text

通过admin

Tongjiang 2024 Spring Festival series cultural activities are coming! Six themes, more than 20 activities, take you to play the best Tongjiang Year →

Yuexiang culture

Happy new year

Farewell to Jade Rabbit and Welcome Golden Dragon

The weather is happy in the new year.

In order to create a happy, festive and peaceful holiday atmosphere

Effectively meet the higher quality of the masses.

Spiritual and cultural life needs

Tongjiang County "Enjoy Culture and Happy New Year" in 2024.

Series of cultural activities

Are being started one after another.

The activities are rich and colorful.

Jiang Xiaomei invites you to taste the taste of the New Year and welcome the New Year together.

Experience the custom of Spring Festival and learn about traditional culture.

Below, Jiang Xiaomei will give a little preview.

What exciting activities are there?

Let’s look down!

First, enjoy the culture

1. Send cultural operas to the countryside (send cultural performances, Spring Festival couplets, books, etc.).

Activity time: January 20th-February 29th, 2024.

Venue: Red Army Square, community and central towns.

2. "Celebrating the New Year with Decorative Lights and a New Chapter of Qi Xin Concert Spectrum" Spring Festival Cultural Performance and New Year Folk Culture Festival.

Activity time: February 3, 2024

Venue: Upper Square of Red Army Square

3. "Xiang Long Rui lion makes New Year" folk New Year activities.

Activity time: February 7, 2024

Venue: Red Army Square

4. Theme activity of "Looking for Red Memory to Win the Blessing of the Year of the Loong"

Activity time: February 8, 2024

Venue: Red Army Square

5. Series of activities of "Golden Dragon New Year, Fun Tour and Silver Blog"

Activity time: February 10-February 17, 2024

Venue: Tongjiang Tremella Museum

6. "Chaoyou Memorial Hall welcomes the Year of the Loong with fun" punching activity.

Activity time: February 11th-17th, 2024.

Venue: Memorial Hall of the former site of the Red Fourth Front Army General Command

7. "’Dragon’ welcomes the Spring Festival with heavy colors" currency rubbings in Sichuan-Shaanxi Soviet Area.

Activity time: February 11th-15th.

(9: 30-11: 00 every morning)

Venue: Memorial Hall of the former site of the Red Fourth Front Army General Command

8.2024 Folk Evening of "Dragon and Lion Dancing for Lantern Festival"

Activity time: February 24, 2024

Venue: Tongjiang Flower Moonlight Night

9. Yong ‘an Town "Village Night" in 2024

Venue: Yong ‘an Town, Tongjiang County

Second, enjoy reading

1. "Little boy’ Dragon’ reappears-I am a happy China baby" public welfare lecture hall.

Activity time: February 8, 2024

Venue: Film and Television Broadcasting Hall of the Memorial Hall of the former site of the Red Fourth Army General Command.

2. The 5th "Celebrating the Lantern Festival" activity

Activity time: February 23, 2024

Venue: Flower Moonlight Market in Gaoming Lake, Tongjiang County

Third, enjoy the intangible heritage

1. The short video online publicity campaign of "Never Leave the Chinese New Year"

Activity time: January-February, 2024

Venue: the venue of the non-legacy activities.

2. "Courtesy in the Spring Festival" short video online exhibition of traditional culture and folklore.

Activity time: January 30th-February 8th, 2024.

Venue: County Library

3. "Greeting Spring Festival and Sending New Year Pictures" activity

Activity time: February 6, 2024

Venue: Tongjiang Tremella Museum

4. Handmade DIY traditional non-legacy experience activities of "Shangyuan Liangxiao Flower Lantern"

Activity time: February 24, 2024

Venue: Flower Moonlight Market in Gaoming Lake, Tongjiang County

Fourth, enjoy the exhibition

1. Photography, calligraphy and Quyi exhibition training activities

Activity time: January 20th-February 29th.

Venue: County Cultural Center

2. "Mystery" Traditional Culture and Folklore-The Most Beautiful Chinese New Year Pictures Exhibition

Activity time: January 22-February 29, 2024

Venue: Shi Niu Square

3. "Happy China Year, New Journey of Endeavour" Painting and Calligraphy Exhibition

Activity time: February 2-February 29, 2024

Venue: Bizhou Corridor Bridge

4. Photo exhibition of revolutionary cultural relics in the collection of "Red Memory, Burning the Fire"

Activity time: February 8-February 15, 2024

Venue: Memorial Hall of the former site of the Red Fourth Front Army General Command

5. "Understanding Tremella Culture and Exploring the Mysteries of Science and Technology"

Activity time: February 10-February 17, 2024

Venue: Tongjiang Tremella Museum

6. Theme Exhibition of "Witnessing the Changes of the Times and Awakening the Memories of People’s Livelihood".

Activity time: February 10-February 27, 2024

Venue: Tongjiang Tremella Museum

Five, enjoy the film and television.

1. Hold public welfare dam film screening activities such as Crossing Yalu River and Jedi Hero.

Activity time: January-February, 2024

Venue: towns and communities in Tongjiang County

2. Hold excellent film exhibition and broadcast activities such as Pegasus 2 and Nezha’s Devil Boy Making a Sea Trouble.

Activity time: January-February, 2024

Venue: towns and communities in Tongjiang County

Sixth, enjoy the food

1.2024 Dongtang Culture Season

Activity time: January 20th, 2024-February 25th, 2024.

Venue: Tongjiang Flower Moonlight Market in Gaominghu Park.

2. "White fungus dumplings are delicious Yuanxiao"-parent-child punch card series activities

Activity time: February 24, 2024

Venue: Tongjiang Tremella Museum

Wow ~ so many wonderful activities

one may well imagine

How happy it will be to spend the New Year in Tongjiang this year!

I am really looking forward to this holiday.

Remember to collect it.

Then bring your family and friends to play together!

Centralized fire safety, tackling the problem, and the big rectification action began! Please pay attention to "nine small places" → today’s rumor (January 30, 2024) Multi-picture direct attack+live video! Tongjiang industrial enterprise culture Huimin cultural performance was grandly held!

Keep sliding to see the next one.

Tongjiang 2024 Spring Festival series cultural activities are coming! Six themes, more than 20 activities, take you to play the best Tongjiang Year → Sichuan Tongjiang touch to read the original text.

Sichuan Tongjiang Zan shared reading and writing messages, sliding up to see the next one.

Original title: "Tongjiang 2024 Spring Festival series cultural activities are coming! Six themes, more than 20 activities, take you to play the best Tongjiang Year →

Read the original text

通过admin

Promoting "Three Non-corruptions" with "Whole Cycle Management" (People’s Forum)

  Recently, the General Secretary of the Supreme Leader demanded during the 40th collective study in the Political Bureau of the Communist Party of China (CPC) Central Committee: "To promote the integration of not being corrupt, not being corrupt, and not wanting to be corrupt, it is necessary to exert all three forces at the same time, in the same direction, and comprehensively, so as to combine the powerful deterrent effect of not being corrupt, the rigid institutional constraints that cannot be corrupted, and the ideological and educational advantages that do not want to be corrupted, and use ‘ Whole cycle management ’ Ways to promote the cooperation of various measures in policy orientation, promote each other in the implementation process, and complement each other in work effectiveness. " This important exposition has deepened our party’s understanding of the laws governing the party and the anti-corruption struggle, and provided important follow-up for comprehensively winning the tough and protracted anti-corruption struggle.

  At the same time, the force can take effect simultaneously. Don’t dare to rot, don’t rot and don’t want to rot are interdependent and mutually promoting organic whole, which must be planned, deployed and implemented synchronously. While severely punishing and shocking, we should tighten the system cage, standardize the operation of power, strengthen party spirit education and improve ideological awareness. Since the 18th National Congress of the Communist Party of China, our party has made remarkable achievements and accumulated important experience in the anti-corruption struggle, including starting from the palliative, putting the root cause in the palliative, and making party member cadres "afraid" because of awe, "unable" because of the system and "unwilling" because of consciousness.

  Force in the same direction can form a resultant force. Without the deterrent of "punishment", "governance" is also difficult to see actual results; Without a strict system, it will be "closed to the cat" and lost to the wide; Without breaking the "thief in the heart" and overcoming the "rickets", it will be difficult to truly be honest and clean. Dare not focus on punishment and deterrence, can not focus on restriction and supervision, do not want to focus on education and guidance, the three have their own emphasis, but also support and complement each other. Practice has proved that only by insisting on severe punishment according to law, forming a disciplinary mechanism and deterrent force that does not dare to rot, improving laws and regulations, forming a preventive mechanism and role that cannot rot, and strengthening ideological education, and forming a self-discipline consciousness and ideological and moral defense line that does not want to rot, can we effectively eradicate the living space and breeding ground of corruption.

  Comprehensive efforts can treat both the symptoms and the root causes. To strengthen the construction of a clean and honest party style, we should not only lay a solid foundation for tackling the root cause, but also dare to use a sharp weapon to treat the root cause. The root cause and the root cause must be consistently and closely combined. "Dare" is the premise, "can’t" is the key, and "don’t want to" is the foundation. Only by connecting with each other, coordinating and integrating, can we enhance the overall effect and stimulate the comprehensive effect of purifying the inner-party atmosphere and political ecology. There is a body of governance, and the governance is orderly. In order to continuously achieve more institutional achievements and greater governance results in preventing and controlling corruption, we must continue to deepen the integration of not being corrupt, not being corrupt, and not wanting to be corrupt, and combine punishment and shock, institutional constraints, and awareness-raising, and combine the powerful deterrent effect of not being corrupt, rigid institutional constraints that cannot be corrupted, and ideological education advantages that do not want to be corrupt.

  Anti-corruption is a systematic project and a lasting task. The value of the "full-cycle management" mode lies in that it not only pays attention to the full coverage of punishing deterrence, restricting supervision, education and guidance, but also pays attention to the full coverage of the whole process of power operation and supervision of all links, and plays an important role in preventing corruption, such as political supervision, ideological education, organizational management, style rectification, discipline implementation and system improvement. Resolutely curb the increment, remove the stock, improve the system and mechanism of managing power and officials from the source, carry out targeted party spirit education and warning education, and deepen the reform of the party and state supervision system … … Promote the coordination of various measures in policy orientation, promote each other in the implementation process, and complement each other in work effectiveness, so that all kinds of pathogens that weaken the party’s advanced nature and damage the party’s purity will no longer have an opportunity.

  "If you hoe one harm, many seedlings will grow, and if you punish one evil, all people will be happy." The anti-corruption struggle is the biggest politics that concerns the people’s hearts, and it is a major political struggle that we can’t afford and must not lose. With the concept of treating both the symptoms and the root causes systematically, we will promote the concept of not being corrupt, not being corrupt and not wanting to be corrupt, and make good use of the "full-cycle management" method, our party will be able to maintain its political nature of being honest and clean forever, and lead and guarantee the great ship of Socialism with Chinese characteristics to be stable and far-reaching.

  People’s Daily (July 5, 2022, 04 edition)

通过admin

The article denies that her daughter’s name is "Wen Aima" and reveals that she is a good man who loves to do housework.


  On July 3, 2007, famous actors David, Ma Yili and Wen visited Nanjing Yangzi Evening News and exchanged views with netizens to promote the TV series Struggle that night in Jiangsu. China News Agency issued wujun yz photo



  On July 3, 2007, famous actors David, Ma Yili and Wen visited Nanjing Yangzi Evening News and exchanged views with netizens to promote the TV series Struggle that night in Jiangsu. China News Agency issued wujun yz photo


  The article, which has been deliberately low-key after marriage, appeared in Shanghai on December 3 to attend the press conference of the new drama "Dwelling House". In the face of the media, he once again showed the side of a happy family man, saying that he wanted to be with his wife Mai? Grow old together, and repeatedly denied her daughter’s name was Wen Aima, but refused to reveal her real name.


  In fact, in the TV series "Dwelling House", according to the role ranking, the article ranks behind actors such as Christina, Zhang Jiayi and Vivian Wu, but as soon as he appeared, he immediately became the focus of the audience. All the media gave up interviewing other masters and surrounded him, asking questions about his married life. Being a Shanghai son-in-law, the feeling of the article is "good", "the baby behaves well" and "being a father feels good" and so on.


  The article is lucky, because the play was filmed in Shanghai, he can work at home or come out to film, without delay. He exposed himself as a good man who loves to do housework. It’s true love, and I want to live with her forever.


  Because there is no heating, the article filming in Shanghai caught a cold. What worries him most is that he can’t go home to see the baby: "I dare not go home now, for fear of infecting my daughter. If I really can’t, I will wear a mask and go home. I miss her so much. "


  For the rumors from the outside world, the article and Mai? My daughter’s name is "Wen Aima", and the article once again denies it, and says that she does not want to disclose the child’s real name: "I really don’t want to disclose the child’s name, really, please understand!" When asked about the child’s nickname, the article said: "Removing the surname is the nickname."

Editor: Sun Jie

通过admin

Policy Interpretation of Opinions of Ministry of Land and Resources on Further Strengthening and Improving Law Enforcement and Supervision

  CCTV News:According to the website of the Ministry of Land and Resources, the Ministry of Land and Resources issued a policy interpretation of the Opinions of the Ministry of Land and Resources on Further Strengthening and Improving Law Enforcement and Supervision.

  First, the necessity of issuing the Opinions

  Law enforcement and supervision work is an important part of land and resources work. Since the 18th National Congress of the Communist Party of China, the work of law enforcement and supervision of land and resources has focused on the center, performed its duties, strictly enforced the law and adhered to the red line; The gateway moves forward and the center of gravity moves down, which promotes the discovery of illegal activities in the initial stage and the solution in the bud; Decentralize power and responsibility, and the warning interview work of satellite film inspection is organized and implemented by the provincial government to compact the main responsibility; Improve the construction of law enforcement and supervision system, study and promulgate the Measures for Administrative Punishment of Land and Resources and the Working Rules for Investigating and Handling Illegal Acts of Land and Resources to standardize law enforcement; Organize the selection activities such as "Top Ten Experts in Handling Cases of Land and Resources" to build a loyal and clean team; The law enforcement of land and resources has been continuously strengthened, and the law enforcement situation has continued to improve.

  However, we must also see that the total amount of illegal land and resources is still relatively large, especially for key projects and farmers’ residential land, the focus of strict law enforcement is not prominent enough, and the effect of law enforcement is not obvious enough; Some places hope to pass the annual inspection of satellite films, sports law enforcement, special actions and other one-time "customs clearance", and pay insufficient attention to daily law enforcement, and need to further change their concepts; The ability and level of law enforcement officers to perform their duties in strict accordance with the law is not high enough, and the risk and pressure of being held accountable continue to increase. Some places have begun to explore comprehensive administrative law enforcement reform, and it is urgent to improve the system and mechanism of law enforcement and supervision of land and resources. In view of these problems, it is necessary to recognize the current situation and its new requirements for law enforcement and supervision, clarify the working ideas, principles and measures, make arrangements and arrangements for the work in the coming period, and further strengthen and improve the law enforcement and supervision work.

  II. Main contents of the Opinions

  First, the general idea of strengthening and improving law enforcement and supervision at present and in the future is clarified. Second, it puts forward four basic principles that should be followed in strengthening and improving law enforcement and supervision: adhering to strict law enforcement and supervision, paying equal attention to prevention and investigation, adhering to the support of scientific and technological innovation, and adhering to the implementation of joint responsibilities. Third, specific arrangements and arrangements have been made to strengthen and improve law enforcement and supervision from seven aspects, including building a normalized law enforcement and supervision mechanism, seriously investigating and punishing illegal issues, standardizing law enforcement and supervision behavior, improving the level of scientific and technological law enforcement, strengthening the capacity building of law enforcement and supervision, creating a law enforcement environment, and implementing a coordinated promotion mechanism.

  Three, strengthen and improve the overall thinking of law enforcement and supervision work

  Since the 18th National Congress of the Communist Party of China, the party group has repeatedly stressed the need to "observe the general trend, seek great things, understand the overall situation and manage the business". According to this way of thinking and working method, law enforcement and supervision work must conscientiously implement the relevant requirements of the CPC Central Committee, the State Council and the party group of the Ministry, focus on the center, serve the overall situation, adhere to strict words, administer according to law, and strictly enforce the law, so that law enforcement and supervision can perform their duties more effectively; Insist on deepening reform, decentralize power, compact responsibilities, and make law enforcement and supervision more efficient; Adhere to the concept of innovation, so as to achieve "discovery in the initial stage, solution in the bud", so as to make law enforcement and supervision more credible. To this end, the Opinions clearly define the general idea of strengthening and improving law enforcement and supervision: fully implement the spirit of the 18th National Congress of the Communist Party of China and the Third, Fourth, Fifth and Sixth Plenary Sessions of the 18th Central Committee, thoroughly implement the spirit of the series of important speeches by the Supreme Leader General Secretary and the new ideas, new ideas and new strategies for governing the country, closely focus on coordinating and promoting the overall layout of the "five in one" and the "four comprehensive" strategic layout, persist in due diligence to protect land resources and make economical and intensive use of land resources. We will spare no effort to safeguard the rights and interests of the masses, implement the requirements of administration according to law and promote the construction of a country ruled by law, strictly enforce the law and supervision, establish and improve the mechanism and mode of normalization, three-dimensional and institutionalization of law enforcement and supervision, continuously improve the ability and level of performing their duties, and strive to find and solve illegal acts in the initial stage and maintain a good order of land and resources.

  Four, strengthen and improve the law enforcement and supervision work should follow the basic principles.

  First, we must adhere to strict law enforcement and supervision. The Fourth Plenary Session of the 18th CPC Central Committee made a major strategic plan for comprehensively promoting the rule of law, and clearly put forward that strict law enforcement is the key to promoting the rule of law. At present, the national conditions of China’s basic resources have not changed, and the overall situation of tight constraints on resources and environment has not changed. The will and impulse to illegally occupy resources still exist in large quantities. We must stand on the height of safeguarding national food security, ecological security and economic security, consistently adhere to strict law enforcement, maintain a high-pressure situation on illegal issues, seriously investigate and punish, and firmly guard the red line.

  Second, we must pay equal attention to prevention and investigation. Law enforcement and supervision work is at the end of the whole chain of "approval, supply, use, supplement and investigation" in land and resources management. If the front end is not solved well, it will inevitably lead to illegal problems. Therefore, in the law enforcement mechanism, we should pay attention to both punishment and prevention, and give full play to the overall function of land and resources management. On the one hand, it is necessary to improve the system, strengthen services and improve management from the front-end business links to prevent the occurrence of illegal problems from the source. On the other hand, it is necessary to strictly enforce the law and investigate and punish all kinds of illegal acts of land and resources.

  The third is to adhere to the support of scientific and technological innovation. The law enforcement and supervision team is the largest team in the land and resources system, but with the increasingly complex law enforcement environment, the "crowd tactics" and traditional law enforcement methods have been difficult to meet the needs of supervision tasks. Years of inspection of satellite films have proved that it is an important way to improve the level of law enforcement and supervision by introducing scientific and technological means. Only by taking the road of scientific and technological law enforcement, giving full play to the supporting role of modern science and technology in law enforcement and supervision, and strengthening the application of scientific and technological means such as remote sensing monitoring and informatization, can the efficiency of law enforcement be continuously improved.

  Fourth, we must adhere to the implementation of common responsibilities. The objects of law enforcement and supervision of land and resources are land and mineral resources, which are both territorial and public. The law enforcement and supervision work is of great significance and is by no means a matter of land and resources system. To this end, we must adhere to the implementation of joint responsibilities, strive for the understanding, support and cooperation of local governments, relevant departments and the public, promote all parties to consciously perform their duties, form a work pattern of joint management, and work together to prevent and contain illegal acts of land and resources.

  5. Why should we emphasize strengthening source prevention and control?

  Judging from the current illegal situation of land and resources, procedural violations such as key projects and farmers’ homesteads account for about 70% of the total illegal amount. These demands are rigid and reasonable. If they cannot be guaranteed according to law from the front end, they will inevitably lead to illegal problems. For such violations, it is not only difficult to solve them simply by emphasizing strict investigation and punishment, but also the social effect is not good, so we must study and take countermeasures from the source. Specifically, it is necessary to pay more attention to giving full play to the feedback function, extending from case investigation to analysis and feedback, finding out what needs to be improved in management and system policies from case investigation, improving the system and management in time, changing passive interception into active prevention and guidance, and ensuring reasonable land and resources demand according to law. To this end, the "Opinions" are clear: pay attention to understanding the dynamics of various projects, intervene in advance, take the initiative to serve, ensure reasonable demand for land and resources, and prevent illegal problems from the source to the maximum extent.

  6. How does the Opinions strengthen daily law enforcement supervision?

  The initial occurrence of illegal acts of land and resources is the "golden time" to stop illegal acts and reduce losses. By strengthening daily law enforcement supervision and timely discovering and stopping illegal acts, it can not only reduce the difficulty and cost of law enforcement, but also effectively resolve the serious opposition that may be caused by concentrated strikes. Various localities have actively explored ways to strengthen daily law enforcement supervision, such as establishing a rapid response mechanism, mobilizing mass forces, and promoting joint law enforcement, so as to push forward the threshold of law enforcement supervision and shift the focus, find problems at the initial stage and solve them at the grassroots level, which can effectively reduce the difficulty and cost of law enforcement and avoid the loss of social wealth. To this end, the "Opinions" are clear: First, we must find illegal acts in time. We will shift the focus of law enforcement and supervision to the county-level land and resources authorities, give full play to the role of the frontier post of the land and resources institute, and strengthen grassroots law enforcement. Illegal clues discovered by mass reports, media reports, remote sensing monitoring, law enforcement inspections, random checks, etc. should be checked in time to find illegal acts at the beginning. Where conditions permit, we can explore ways to purchase third-party services and carry out inspections. Second, we must effectively deal with illegal issues. For the illegal acts found, measures such as ordering to stop or making corrections within a time limit should be taken to stop them in time; Refuses to stop, to report to the people’s government at the same level, copy to the relevant departments, to inform the society, so that the solution is in the bud. Those who meet the conditions for filing a case shall be investigated and dealt with according to law. Third, we should improve and perfect the inspection of satellite films, and give play to the evaluation and inspection role of satellite films in daily law enforcement.

  Seven, why should we improve the inspection of satellite films?

  In the past 16 years, the law enforcement inspection of satellite films has played an important role in improving the awareness of local party committees and governments in managing and utilizing land resources according to law and promoting the investigation and rectification of illegal acts. However, we should also see that there is the idea of "waiting for the satellite film to pass the customs" in some places, and the daily law enforcement and supervision work is affected. At the same time, the inspection of satellite films belongs to the post-event investigation of "past completion", and many illegal facts have been formed, which is difficult to investigate and rectify and the administrative law enforcement cost is high. Therefore, we must reverse the idea of "waiting for the satellite film to pass the customs" and further expand the function of satellite film inspection. Satellite film inspection is not only a comprehensive physical examination of land and resources management throughout the year, but also an effective means to test whether daily law enforcement is in place. With the strengthening of daily law enforcement supervision, the intensity and pressure of satellite film inspection will be greatly reduced accordingly. To this end, the "Opinions" are clear: the application of remote sensing monitoring technology means, give full play to the regulatory role of all-weather and full coverage remote sensing monitoring, and improve the working mechanism of collaborative promotion of satellite film inspection and land change investigation, combined with routine land supervision. Improve the interview and accountability system, strengthen investigation and rectification, and give play to the evaluation and inspection role of satellite film inspection in daily law enforcement.

  Eight, why should we emphasize the serious investigation and punishment of illegal issues?

  Strict law enforcement is the eternal theme of law enforcement and supervision. Investigating and dealing with illegal cases of land and resources is the statutory duty entrusted to the competent department of land and resources by the Land Management Law and the Mineral Resources Law, and it is also an important work content of law enforcement and supervision of land and resources. As the "killer" of law enforcement and supervision, if law enforcement is not strict, offenders will not know what to warn, and it is impossible to consciously safeguard legal authority, strictly observe the red line of cultivated land and safeguard the rights and interests of the people. To this end, the "Opinions" clearly stipulate that strict law enforcement and supervision must be adhered to, and put forward specific requirements for serious investigation and punishment of illegal issues from three aspects: strictly fulfilling the statutory investigation and punishment duties, highlighting the key points of law enforcement and investigation, and strengthening supervision and inspection.

  9. How does the Opinions reflect the theme of seriously investigating and dealing with illegal issues?

  First of all, the Opinions highlights the word "strict". In the part of basic principles, "adhering to strict law enforcement and supervision" is regarded as the first principle to strengthen and improve law enforcement and supervision. Secondly, emphasize the main responsibility of performing duties. In accordance with the principle that "the statutory duty must be, and the law cannot be done without authorization", the competent departments of land and resources at the Ministry, province, city and county levels should perform their respective investigation duties. The "Opinions" are clear: adhere to the principle of territorial jurisdiction in the investigation and handling of cases, and the competent departments of land and resources at the county and city levels should earnestly fulfill the main responsibility of investigation and handling. Ministry and provincial land and resources departments should strengthen guidance, and supervise major typical cases or directly investigate and deal with them. Third, the restraint mechanism has been strengthened. In order to promote the implementation of the statutory investigation responsibilities, the Opinions clearly state: strengthen the supervision over the performance of law enforcement investigations, strictly implement the administrative law enforcement responsibility system, and order the superior land and resources authorities to investigate or supervise them, and directly file a case for investigation. Areas with frequent violations of laws and weak daily law enforcement should be taken as key supervision areas to urge them to rectify. Those who fail to perform their duties or perform their duties in accordance with the law shall be investigated for responsibility according to law. Fourth, the key points of law enforcement investigation have been highlighted. The power of law enforcement and supervision is limited, and the investigation and punishment work must establish the principle of ensuring the realization of the control goal of use and safeguarding the rights and interests of the masses, highlight the key points of investigation and punishment, and concentrate on cracking down.The "Opinions" make it clear that serious land and resources violations such as illegal occupation of cultivated land, especially basic farmland, land use, damage to the ecological environment in exploration and mining activities, and damage to the rights and interests of the people in land acquisition will be the focus of law enforcement investigation, and the investigation results will be seriously investigated and publicly notified.

  X. What are the specific requirements of the Opinions for regulating law enforcement and supervision?

  The Third Plenary Session and the Fourth Plenary Session of the 18th CPC Central Committee all stressed the need to strictly regulate administrative law enforcement. The law enforcement of land and resources requires not only that the facts are found to be in line with the objective truth, but also that the results of handling cases are in line with substantive justice, and that the procedures for handling cases are legal and fair. To this end, the "Opinions" put forward specific requirements for standardizing law enforcement and supervision: First, improve the regulations on law enforcement and supervision. In recent years, the Ministry has successively promulgated the Measures for Administrative Punishment of Land and Resources and the Working Rules for Investigating and Handling Illegal Acts of Land and Resources, which have made specific provisions on the responsibilities, procedures, contents and standards of law enforcement and supervision, and ensured that they perform their duties according to law with strict procedures. The next step is to study and draft the Provisions on Law Enforcement and Supervision of Land and Resources, and further improve the provisions on law enforcement and supervision. The second is to improve the benchmark system of administrative penalty discretion. Considering China’s vast territory and great differences in social and economic development, it is not realistic to formulate a unified national benchmark of land and resources law enforcement discretion. Provincial land and resources departments should combine the actual situation of local social and economic development, refine the standard, scope, type and range of administrative punishment, and strictly enforce it in law enforcement practice, so as to achieve a fair penalty. The third is to establish a record system for the whole process of law enforcement. By using various technical means, we can track and record the whole process of law enforcement, improve the filing, ensure that the whole process is well documented, and play a dual role in supervising and protecting law enforcement personnel. The fourth is to implement the publicity system of administrative law enforcement. December 30, 2016,The 31st meeting of the Central Leading Group for Comprehensively Deepening Reform deliberated and adopted the Pilot Work Plan for Implementing the Publicity System of Administrative Law Enforcement, the Whole Process Recording System and the Legal Review System of Major Law Enforcement Decisions. The Ministry of Land and Resources undertook the pilot work of publicity of administrative law enforcement, and will disclose the law enforcement basis, law enforcement process, discretion benchmark and punishment decision to the public and accept social supervision in accordance with regulations, so as to promote justice through publicity and prevent abuse of law enforcement power. The fifth is to explore the establishment of a legal review system for major administrative punishment decisions. For cases involving a large amount of money, key law enforcement targets, significant social impact, etc., before making a decision on administrative punishment, the legal institution of the unit shall conduct legal review to ensure that the administrative law enforcement behavior is standardized and legal.

  XI. How to play the supporting role of scientific and technological innovation in law enforcement?

  The practice of law enforcement for many years has proved that only by innovating scientific and technological means and taking the road of scientific and technological law enforcement can we continuously improve our ability to find and effectively dispose of illegal acts in time. In the practice of law enforcement, all localities have actively explored and used modern scientific and technological means such as drones, video surveillance and online inspections to install "clairvoyance" and "clairvoyance" for law enforcement supervision, and a large number of illegal acts have been stopped in the bud in time, and the credibility of law enforcement performance has been significantly improved. To this end, the "Opinions" are clear: make full use of satellite remote sensing, drones, video surveillance, mobile terminals, WeChat platforms and other scientific and technological means to improve the three-dimensional illegal behavior discovery channels and disposal modes. Where conditions permit, it is necessary to explore the establishment of a quick and effective mechanism for checking and commanding illegal acts and rapid response, and apply internet plus technology to carry out online inspections and on-the-spot inspections, so as to enhance the scientificity and timeliness of law enforcement supervision.

  Informatization of land and resources is an important way to promote the modernization of land and resources management, and informatization construction provides a means to improve the efficiency of land and resources law enforcement and strengthen law enforcement supervision. The Opinions put forward that informatization construction of law enforcement supervision should be promoted. The goal of informatization construction of law enforcement supervision can be divided into two stages: the short-term goal is to integrate and establish a supervision platform for law enforcement supervision information, enhance system integration, and realize the interconnection of law enforcement supervision information at the four levels of provinces, cities and counties in the vertical direction, and the interconnection of law enforcement supervision information with other business information of land and resources such as planning, farmland protection, land use, exploration, development and reserves in the horizontal direction. The long-term goal of informatization construction of law enforcement supervision is to build a comprehensive supervision system of land and resources and realize the working pattern of collaborative supervision under informatization conditions.

  XII. What requirements did the Opinions put forward for strengthening the capacity building of law enforcement and supervision?

  Team is the cornerstone of career development. On the whole, more than 50,000 law enforcement supervisors in China are a team that dares to fight hard and can fight hard, and have made important contributions to maintaining the order of land and resources management. However, in the face of the new situation and new tasks, the quality of law enforcement and supervision cadres needs to be further improved. In particular, the duties of law enforcement and supervision work are unique, and the team is huge and front-line operations, which are related to the image of the government and departments. It is particularly urgent and necessary to comprehensively improve the quality of law enforcement and supervision teams. The "Opinions" put forward: continuously improve the ideological and political quality, professional work ability and professional ethics of the law enforcement team, organize on-the-job training, professional training, and implement the system of certificates and qualification management. At the same time, we should also see that corruption is still the biggest danger in the land and resources system. Law enforcement supervisors are facing a more severe test with the power of law enforcement, and the string of honesty and self-discipline cannot be relaxed at all. The "Opinions" are clear: to build a law enforcement supervision team with strict law enforcement, diligent and honest, and dare to take responsibility.

  The work of law enforcement and supervision of land and resources is various. Besides the routine work in the office, there are also a lot of field work such as inspection, investigation and evidence collection. In order to carry out the work smoothly, it is necessary to set up corresponding law enforcement and supervision institutions, equip necessary law enforcement and supervision personnel, and provide necessary work guarantees such as vehicles, equipment and funds. The Opinions clarify that the competent departments of land and resources at all levels should put law enforcement and supervision in a more prominent position, earnestly strengthen organizational leadership and overall coordination, strengthen communication with relevant departments such as finance and personnel, and ensure that law enforcement personnel, funds and vehicles are in place to provide a strong guarantee for law enforcement and supervision. Considering that illegal acts of land and resources generally involve large economic interests, in the process of law enforcement, law enforcement supervisors often face unexpected risks such as personal and property caused by violent resistance to the law by illegal parties. According to the Ministry of Finance and the Ministry of Supervision’s Decision on Several Issues Concerning Party and Government Organs and Institutions Purchasing Commercial Insurance for Individuals with Public Funds (Caijin [2001] No.88), "Personal accident insurance can be provided for special post personnel", the Opinions make it clear that where conditions permit, personal accident insurance and other occupational risk protection systems should be established and improved for law enforcement supervisors.

  Thirteen, how to create a good law enforcement and supervision environment?

  The importance and support of local party committees and governments is the key to the smooth development of law enforcement and supervision. The establishment of national civilized cities and model counties (cities) for land and resources conservation and intensification provides us with an effective way to win the support of local party committees and governments. Practice has proved that the founding activities have further raised the awareness of local governments to manage and utilize land resources according to law, effectively mobilized the enthusiasm of implementing laws, regulations and policies on land resources, and significantly enhanced the initiative of rectifying and investigating illegal acts on land resources. The "Opinions" are clear: increase the use of relevant evaluation indicators for law enforcement supervision in the activities of establishing national civilized cities and model counties (cities) with intensive land and resources conservation, and strive for the attention and support of local party committees and governments and relevant departments for law enforcement supervision.

  The Fourth Plenary Session of the 18th CPC Central Committee made a major strategic plan to comprehensively promote the rule of law, and clearly put forward that "the law-abiding of the whole people is the foundation". If the whole people know the law and consciously abide by it, the total amount of illegal land and resources will inevitably be greatly reduced. To this end, the "Opinions" are clear: increase the publicity and education of laws, regulations and policies, give full play to the warning and education role of investigating typical cases and interviewing accountability, and raise the awareness of the whole society to protect and develop and utilize land and resources according to law.

  XIV. How to implement the working mechanism of collaborative promotion?

  (1) Strengthen coordination and cooperation among departments. First, we must implement the system of copying and reporting. The Notice of the General Office of the State Council on Strict Enforcement of Laws and Policies on Rural Collective Land Use (Guo Ban Fa [2007] No.71) and the Notice of the State Council on Promoting Economical and Intensive Land Use (Guo Fa [2008] No.3) and other documents have clearly defined the relevant requirements for establishing a joint responsibility mechanism, but there is no specific grasp and measures for how to implement the joint responsibility mechanism. Copying with the help of relevant departments to effectively stop illegal acts is a concrete starting point and measure to implement the joint responsibility mechanism. The "Opinions" make it clear that the illegal acts found should be promptly copied to the relevant departments in accordance with the regulations, and the relevant departments should be invited to take measures to jointly stop the illegal acts. The illegal acts here mainly refer to the illegal acts that are ineffective to stop and the parties refuse to stop. Relevant departments that can be copied include development and reform, planning, construction, environmental protection, municipal administration, electric power, finance, industry and commerce, safety supervision and public security. The second is to explore the establishment of a blacklist credit punishment mechanism. According to the "Guiding Opinions of the State Council on Establishing and Perfecting the Joint Incentive System of Trustworthiness and Joint Punishment System of Dishonesty to Accelerate the Construction of Social Integrity" (Guo Fa [2016] No.33), administrative constraints and disciplinary measures can be taken for serious untrustworthy subjects. The "Opinions" are clear: cooperate with relevant departments to explore the establishment of a blacklist credit punishment mechanism, and take administrative constraints and disciplinary measures against parties to major illegal cases according to laws and regulations. The third is to cooperate with the reform of comprehensive administrative law enforcement. The Fourth Plenary Session of the 18th CPC Central Committee deployed to deepen the reform of the administrative law enforcement system,It is required to bring law enforcement in many fields, including land and resources, into the scope of comprehensive law enforcement. The relevant decision-making arrangements of the central government must be resolutely implemented. The Opinions clarify that in areas where comprehensive administrative law enforcement has been implemented, the competent departments of land and resources should actively support and cooperate with comprehensive administrative law enforcement agencies to do relevant work.

  (2) Strengthen internal business communication and coordination. The department of land and resources is one of the important administrative law enforcement departments, and each internal business organization is an organic part of the law enforcement subject. Ensuring the implementation of land and resources laws and regulations is not only the responsibility of law enforcement and supervision, but also runs through all aspects of land and resources management. Therefore, in the law enforcement mechanism, we should pay attention to the overall function of land and resources management, jump out of the pattern of "one-man show" by law enforcement agencies, highlight the concept of "big law enforcement", give full play to the overall law enforcement supervision effect of "approval, supply, use, supplement and investigation", and jointly supervise before, during and after the event, perform their duties and jointly build a strong fortress to protect land and resources. The Opinions clarify that the competent departments of land and resources at all levels should, in accordance with the principle of consistency of powers and responsibilities, refine the supervisory responsibilities of internal business institutions, strengthen coordination, and improve the internal approval, management and law enforcement information sharing mechanism. Illegal problems found in the examination and approval and management shall be promptly handed over to law enforcement and supervision institutions for investigation; The system and management problems found in law enforcement and supervision shall be notified to the relevant business institutions in a timely manner.

  (3) Strengthen the coordination and linkage of law enforcement inspectors. Law enforcement and supervision is an important duty entrusted to the competent department of land and resources by laws and regulations, and its object is the parties who violate the laws and regulations of land and resources. The national land supervision system is a new institutional arrangement, which aims to urge the provincial people’s government to implement the main responsibility of land use and management and effectively reduce and curb illegal activities. Law enforcement supervision and land supervision are two indispensable important supervision forces in land and resources management, which can be described as one body and two wings of land supervision. Strengthening the cooperation between the two sides and establishing a diversified cooperation mechanism will help to leverage each other and form a joint force, and establish an effective supervision mechanism for the higher-level government to investigate and deal with land violations at lower levels. To this end, the "Opinions" are clear: strengthen the overall planning and coordination of law enforcement supervision and land supervision, establish working mechanisms such as information sharing, regular consultations and coordinated operations between law enforcement and supervision, play a combination of law enforcement and supervision, and give full play to the respective advantages of legal means and administrative means, effectively transmit the pressure of investigation and rectification, and raise the awareness of local people’s governments in managing land according to law.

  (four) to promote the convergence of administrative law enforcement and justice. Opinions of the Ministry of Land and Resources and the Ministry of Public Security of the Supreme People’s Procuratorate on the transfer of suspected land and resources crime cases by the administrative departments of land and resources (No.203 [2008] of the Ministry of Land and Resources of the Ministry of Public Security of the Supreme People’s Procuratorate, the Supreme People’s Court), and the transfer scope of suspected land and resources crime cases (No.204 [2008] of the Ministry of Land and Resources), Procedures, joint meeting of investigation and punishment, information notification, cooperation and cooperation have all been specified, but the working mechanism of linking administrative law enforcement of land and resources with criminal justice is still not perfect, and there are still some problems in actual work, such as poor information communication, untimely case transfer and low efficiency of cooperation and cooperation. To this end, the "Opinions" are clear: further improve the coordination mechanism between the competent departments of land and resources and the public security organs, procuratorial organs and examination and approval organs, and implement various systems such as joint meetings, information notification and case transfer. At the same time, considering that the separation system of adjudication and enforcement of non-litigation cases of land and resources explored by Zhejiang and other provinces has achieved certain results and is worth popularizing, the Opinions put forward: explore the separation of adjudication and enforcement, give play to the role of township people’s governments in dismantling illegal buildings according to law, and effectively solve the problems of difficult case transfer and execution.

通过admin

Don’t take cold medicine indiscriminately during flu season.

  Recently, Beijing, Jiangsu, Guangdong and other places have issued circulars showing that "the number of influenza cases in many places has increased and the level of influenza activity has increased." According to the information released by China CDC, China may face the risk of interaction or co-epidemic of influenza and other respiratory infectious diseases this winter and next spring.

  I believe that many people have suffered from the flu, and their systemic symptoms are more prominent, such as high fever, general fatigue, poor spirit, muscle aches and other symptoms, as well as some upper respiratory tract manifestations, such as sore throat and stuffy nose. As a result, some people choose to buy and take cold medicine, antipyretic medicine, cough medicine and so on.

  But remember: these common drugs should also be taken scientifically, and eating them indiscriminately is very dangerous!

Don't take cold medicine indiscriminately during flu season.

  It’s really dangerous to eat cold medicine indiscriminately!

  1. Eating cold medicine indiscriminately causes liver failure and shock.

  In 2019, according to Guangzhou Daily, Mr. Lin (pseudonym), 54, from Dongguan, Guangdong Province, took cefaclor, levofloxacin, oseltamivir, bromhexine, dextromethorphan and ibuprofen at the same time because of his slow cold. Unexpectedly, after 20 minutes, I began to feel that my breathing was not smooth, and my skin was itchy with multiple rashes and obvious facial edema, so I was rushed to the hospital. The attending doctor judged that the patient had severe anaphylactic shock, and his condition was critical and life-threatening at any time. After the rescue, it returned to stability.

  2. Eating cold medicine leads to liver and kidney function damage.

  In 2022, a 56-year-old female patient in Ningbo, Zhejiang Province, took cold medicine for five days because of a cold, and her liver and kidney function were damaged. When he arrived at the hospital, he was already suffering from multiple organ failure, manifested as hepatic coma, shock, coagulation dysfunction, oliguria, etc., and he recovered after more than two months of rescue.

  Zhao Qingwei, director of the Clinical Pharmacy Department of the First Affiliated Hospital of Zhejiang University School of Medicine, reminded in an interview in 2022 that in any case, you can’t take medicine in disorder, and overlapping, overdose and mixing drugs may be more harmful.

  Cold medicine can’t be taken with these medicines.

  Bao Xiulan, chief physician of Pediatrics Department of Peking Union Medical College Hospital, issued a document in Weibo on November 2, reminding that cold medicines can’t be taken together with these medicines, which can seriously lead to irreversible liver damage.

  1. Cold medicine+acetaminophen

  90% of commonly used compound cold medicines contain acetaminophen. For example, children’s paracetamol and amantadine granules, paracetamol and ephedrine hydrochloride granules, paracetamol and ephedrine hydrochloride syrup, and paracetamol and ephedrine hydrochloride suspension, as well as adults’ day and night clothes, Baijiahei cold tablets and so on.

  If you take acetaminophen as a single component to reduce your fever, you are also taking the compound cold medicine containing acetaminophen, and two doses are superimposed, which will easily lead to acetaminophen overdose due to repeated medication. Taking acetaminophen at a dosage of more than 4,000 mg/day may cause fatal acute liver injury.

  And in most cases, the damage caused by acetaminophen overdose is irreversible. That is to say, after the injury appears, there is no way to recover through subsequent treatment. Once the injury occurs, it is a lifetime thing.

  2. Cold medicine+ibuprofen

  Although this situation does not seem to cause acetaminophen overdose, it is equivalent to taking ibuprofen and acetaminophen at the same time.

  Especially for children, the American Academy of Pediatrics shows that taking them together will increase the possibility of inaccurate administration, and it is not recommended to take them at the same time when the child has a fever.

  3. Cold medicine+cold medicine

  The cold has always been bad. Can you get better quickly by increasing the dosage or taking both together? No, it could be fatal!

  The ingredients of most compound cold medicines are very similar, mainly divided into the following categories:

  Antipyretic and analgesic drugs: acetaminophen and ibuprofen are the most common antipyretics, and aspirin, phenacetin and aminopyrine are rare.

  Drugs for relieving nasal congestion: mainly pseudoephedrine, nasal mucosal vasoconstrictor, constricting nasal blood vessels and reducing the secretion of nasal mucus.

  Cough relieving and antitussive drugs: mostly dextromethorphan, a central antitussive drug.

  Antihistamine drugs: to eliminate or alleviate the symptoms of sneezing and runny nose, chlorphenamine maleate, loratadine, diphenhydramine and cetirizine are commonly used.

  In other words, different compound cold medicines mostly contain one or more of the above ingredients. If you take two or three kinds of cold medicines at the same time, it will cause overlapping and excessive drug components and increase the damage to liver and kidney function.

  4. Cold medicine+antibiotics

  When you go to the drugstore to buy cold medicine, is it often recommended by the clerk, "Take it with anti-inflammatory drugs" or "It works better with antibacterial drugs"? In this case, you must refuse it directly.

  Because whether it is the common cold or the flu, most of them are caused by viruses. Antibiotics are aimed at bacterial infections, and only when a cold is combined with bacterial infections can antibiotics be used.

  As for whether there is bacterial infection, doctors need to make a comprehensive judgment through the corresponding test results. You can’t take antibiotics without knowing that it is a bacterial infection. Not only can it not relieve the cold, but it will produce drug resistance and even cause adverse reactions.

  Dr. Bao Xiulan said that if it is a common cold, it will generally get better in about a week. It’s ok to take medicine, but to deal with the common cold, it’s ok to use medicine to suit the symptoms, and all kinds of drugs can’t be mixed. If the cold symptoms have not improved for more than one week after taking the medicine, you should go to the hospital. (Beijing Health Education) (Reporter Ji Wei)

[Editor in charge:
Zhao Xi
]
通过admin

Shanghai: Initiate Covid-19 vaccination for compatriots and foreigners aged over 18 and 3-11 in Shanghai, Hong Kong and Macao.

According to WeChat official account, a WeChat published by Shanghai, Shanghai will start the registration appointment of Covid-19, a Hong Kong and Macao compatriot aged 18 and above, and Covid-19, a Hong Kong and Macao compatriot aged 3-11, from 20: 00 on January 25th, and start the vaccination on January 26th.

According to the principle of "informed, voluntary, and at your own risk", for those aged 18 and above who have been vaccinated with inactivated vaccine produced by Sinopharm Beijing Institute of Biological Products Co., Ltd., Sinopharm Wuhan Institute of Biological Products Co., Ltd. and Beijing Kexing Zhongwei Biotechnology Co., Ltd. or adenovirus vector vaccine produced by Kangxinuo Biological Co., Ltd. for six months, in accordance with the relevant provisions of the state, Covid-19 vaccine was strengthened. In principle, booster immunization requires one dose of the same vaccine as before. This time, compatriots in Shanghai, Hong Kong and Macao will be vaccinated according to the same charging principle for the first two doses.

From 20: 00 on January 25th, 2022, eligible compatriots in Shanghai, Hong Kong and Macao who voluntarily vaccinated Covid-19 vaccine can make online APPointment registration for enhanced immunization through the "Healthy Cloud" app. Bring the valid documents registered at the time of filling in the report to the appointed vaccination clinic for enhanced immunization at the appointed time. When people aged 70 and over are vaccinated, they should be accompanied by family members or volunteers.

Compatriots aged 3-11 who voluntarily vaccinate Covid-19 vaccine in Shanghai, Hong Kong and Macao can make an online appointment registration through the "Healthy Cloud" platform with the Hong Kong and Macao residents’ residence permit and Hong Kong and Macao residents’ travel permit issued by the public security department, and at the same time provide relevant information of parents or guardians (including name, ID number and contact information, etc.).

Compatriots aged 3-11 in Shanghai, Hong Kong and Macao, accompanied by their parents or guardians, go to the appointment registration point with their Hong Kong and Macao residents’ residence permits and Hong Kong and Macao residents’ passes to and from the Mainland, present the "vaccination barcode" on the spot and voluntarily sign the "informed consent form", and then vaccinate according to the staff’s instructions. Strictly observe the observation area for 30 minutes, and then leave without abnormality. If parents or guardians are unable to accompany the vaccination, they may entrust other personnel to accompany the vaccination, and sign the Power of Attorney and the Informed Consent.

At present, the vaccines vaccinated are Covid-19 inactivated vaccine from Sinopharm Zhongsheng Beijing Institute and Kexing Zhongxin Crown Virus inactivated vaccine, with two doses throughout the whole process. Hong Kong and Macao compatriots aged 3-11 enjoy the same treatment as people of the same age in Shanghai, and receive free vaccination.

From 20: 00 on January 25th, Shanghai will start the registration appointment of Covid-19 vaccination for foreigners aged 18 and above and Covid-19 vaccination for foreigners aged 3-11 in Shanghai, and start the vaccination on January 26th.

According to the principle of "informed, voluntary, at one’s own expense, at one’s own risk", foreigners aged 18 and above who volunteered for intensive immunization in Shanghai, as well as foreigners aged 3-11 who volunteered for Covid-19 vaccination, can make an online appointment registration through the "Healthy Cloud" platform with their passports, international travel documents or identity certificates. Foreigners aged 3-11 must also provide relevant information of their parents or guardians (including names, certificates and contact information, etc.) when registering.

According to the reservation information, the above-mentioned people go to the reservation registration point with their passports, international travel documents or identity certificates, show the "vaccination barcode" on the spot, sign the informed consent form and the exemption commitment letter, and then vaccinate according to the staff’s instructions. Strictly observe the observation area for 30 minutes, and then leave without abnormality.

Foreigners aged 3-11 also need to carry vaccination certificates (if any) and be accompanied by parents or guardians. If parents or guardians are unable to accompany them, they can entrust other personnel to accompany them and sign the power of attorney, informed consent and exemption commitment letter.

The vaccine used at this stage is inactivated vaccine made in Covid-19, and the vaccination cost is 100 yuan/dose. Foreigners who have participated in the national social security medical insurance enjoy the same treatment as their peers in Shanghai and receive free vaccination. Foreigners who are not insured shall be vaccinated at their own expense.

通过admin

Powerful power as you want Audi Q7 3.0T four-wheel drive version full analysis

As the luxury SUV market continues to heat up, consumers’ pursuit of quality and individuality is becoming more and more intense., as a leader in this field, stands out with its unique advantages. It does not attract people’s attention with a single highlight, but it shows extraordinary strength in a comprehensive and balanced configuration to meet the diverse needs of family and business travel. At the same time, the design of the Audi Q7 is also its charm, combining modern aesthetics and practical functions, showing a unique brand charm. Today, let us witness the distinction between mules and horses of the Audi Q7 and see how it conquers people with outstanding performance among many luxury SUVs. Whether it is city shuttle or outdoor adventure, the Audi Q7 can become your best travel partner with its strength and style.

Dynamic and smooth exterior styling

Audi’s Audi Q7 has a very good design inside and outside, becoming the flagship battle of brand strategy. Audi Q7 brings together Audi’s century-old brand and technology accumulation, and adds the latest layout concept. The design concept of Audi Q7 breaks through the traditional style on the Audi brand, equipped with the latest technology, Audi Q7 is equipped, of which the octagonal air intake grille is arranged horizontally, and the left and right sides are sharply integrated with the grille, which looks particularly integrated. The waist line is extended from the headlights, and the visual effect is also smooth and dynamic. Its tail is more holistic and sporty than the front face. Such a fashionable appearance design, I believe Audi Q7 attracts a lot of attention.

Space is spacious, making travel more convenient

The Audi Q7 demonstrates its extraordinary bearing as a luxury SUV in terms of body size. Its length, width and height reach the magnificent size of 5077mm, 1970mm and 1715mm respectively, and the wheelbase is proudly over 3000mm. This design not only gives the vehicle a stable and smooth visual effect, but also lays a solid foundation for the spaciousness and comfort of the interior space. Compared with the models of the same class, the Audi Q7 has been carefully optimized and improved in the spatial layout, whether it is head space, leg space or shoulder space, showing an excellent riding experience. It is particularly worth mentioning that the trunk design of the Audi Q7 is also impressive. Its standard volume has exceeded the limit of 740 liters, which is enough to meet the diverse storage needs of daily and long-distance travel. What’s even more amazing is that when the rear seats are fully folded and laid flat, the trunk volume can be dramatically expanded to 2050 liters, with a significant increase in length and depth, providing unprecedented convenience and flexibility for loading bulky items or conducting outdoor adventure activities.

Interior luxury upgrade, Audi Q7 new experience

The Audi Q7 is ingenious. Its interior design is inspired by luxury yachts, and the encircling cockpit creates an unparalleled atmosphere of dignity. The center console is cleverly integrated into the wood grain trim, and the natural texture exudes a profound luxury texture. It complements the technical configuration, making every ride a double feast of vision and touch. It is particularly worth mentioning that the central control display screen has been carefully adjusted and adopts advanced touch technology, which not only operates smoothly and conveniently, but also coexists harmoniously with the overall interior layout, effectively reducing the operation troubles during driving, highlighting the Audi Q7’s design concept of human care while pursuing the ultimate driving experience.

Powerful, high-performance.

The Audi Q7 shows exceptional strength in the field of power. Its 3.0T engine outperforms its peers with a maximum power of 250kW and a peak torque of up to 500 Nm, bringing a surging power experience. The 2.0T version is also not to be underestimated, with a maximum power of 195kW and a peak torque of 370 Nm, taking into account both performance and efficiency. Combined with the officially announced fuel consumption data of 9.6L/100km and 10.57L/100km, the Audi Q7 strikes a perfect balance between power and fuel economy. Coupled with the blessing of the quattro OurHours four-wheel drive system, it can be used for both road galloping and off-road expeditions with ease, showing excellent performance.

The Audi Q7, a trend-setting luxury SUV, continues to surprise consumers with its all-round excellent performance. In terms of exterior design, the Audi Q7 adopts Audi’s latest design language, with a majestic front face and smooth and elegant body lines, showing a strong visual impact. In terms of interior configuration, more attention is paid to the comfortable experience of drivers and passengers. High-end materials and exquisite craftsmanship complement each other to create a luxurious and warm driving atmosphere. In terms of power performance, the Audi Q7 is equipped with advanced engine technology, combined with intelligent four-wheel drive system, to achieve a perfect balance of power and control, and easily cope with various commuting road conditions. In terms of technology configuration, Audi Q7 integrates cutting-edge technologies such as intelligent interconnection and autonomous driving assistance, making driving safer and more convenient. In the luxury SUV market, Audi Q7 has become the benchmark for models of the same level with its strong product power and brand influence, and continues to lead the market development trend.

通过admin

Mercedes-Benz GLE price reduction information in Foshan area, the highest profit 130,000

[Autohome Foshan Discount Promotion Channel] Good news! At present, the high-profile models are undergoing an unprecedented promotion in Foshan. According to the latest data, the maximum discount amount has reached an astonishing 130,000 yuan, bringing real car purchase benefits to consumers. The starting price is already as low as 569,800 yuan, which is undoubtedly an excellent time for fans who are interested in buying a Mercedes-Benz GLE. If you are interested in the Mercedes-Benz GLE, don’t miss this opportunity. Click "Check the car price" in the quotation form to get a higher level of preferential treatment.

佛山地区奔驰GLE降价信息,最高让利13万!现车充足

As a luxury SUV, the Mercedes-Benz GLE stands out for its elegant and powerful design. The front face features a Mercedes-Benz family-style shield-shaped air intake grille, and the chrome decoration adds a sense of sophistication. With sharp headlights, it shows an extraordinary momentum. The body lines are smooth, showing the perfect fusion of sports and luxury. The overall style is stable and dynamic, which can attract the attention of everyone, whether in the city or in the wild.

佛山地区奔驰GLE降价信息,最高让利13万!现车充足

With its 4927mm body length and 2018mm width, the Mercedes-Benz GLE shows elegant and dynamic body proportions. The wheelbase is 2995mm long, giving the car a wide ride space. The side lines are smooth and powerful, outlining a solid body profile. The front and rear wheels are 1679mm and 1728mm respectively, ensuring stability when driving. The double 19-inch wheels with 275/55 R19-size tires not only enhance the visual impact of the appearance, but also highlight Mercedes-Benz’s exquisite pursuit of detail.

佛山地区奔驰GLE降价信息,最高让利13万!现车充足

The interior design of the Mercedes-Benz GLE is full of luxury and technology. The exquisite leather steering wheel provides manual up and down + front and rear adjustment functions to ensure a comfortable grip for the driver. The 12.3-inch central control screen stands on the instrument panel and is equipped with an advanced automatic speech recognition control system. It supports functions such as multimedia, navigation, telephone and air conditioning. It is easy to operate and has clear information display. The seats are made of imitation leather. The main and passenger seats are equipped with front and rear adjustment, backrest adjustment, high and low adjustment and waist support, providing an excellent riding experience for passengers. The front seats are also equipped with heating and ventilation functions to ensure the comfort of long-distance driving. The seat reclining function supports proportional reclining, providing flexible adjustment for storage space. The overall interior design pays attention to detail and practicality, providing a distinguished driving experience for drivers and passengers.

佛山地区奔驰GLE降价信息,最高让利13万!现车充足

The Mercedes-Benz GLE is equipped with a powerful 2.0T turbocharged engine with a maximum power of 190 kilowatts and a corresponding torque of 400 Nm. This engine provides 258 horsepower output, and with an efficient 9-speed automatic transmission, it ensures the ride and power response of the vehicle.

Summarizing the evaluation of the owner Autohome, the Mercedes-Benz GLE won his favor with its calm and atmospheric exterior design. The iconic design of the front of the car not only shows the unique charm of the Mercedes-Benz brand, but also looks more noble and majestic in business occasions. The owner’s praise for its aura and appreciation for the details undoubtedly prove that the Mercedes-Benz GLE, as a luxury SUV, is not only visually impressive, but also a well-deserved status symbol.