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　　The industry believes that a consumption tax on luxury cars in the retail sector will not only reasonably guide consumption, but also increase fiscal revenue.

　　The Ministry of Finance and the State Administration of Taxation issued a notice yesterday, saying that in order to guide rational consumption and promote energy conservation and emission reduction, with the approval of the State Council, consumption tax will be imposed on ultra-luxury cars. This regulation will be implemented as of December 1, 2016.

　　Tax will be increased by 10% on the sales of ultra-luxury cars.

　　The notice pointed out that the sub-tax item of "super luxury cars" will be added under the tax item of "cars". The scope of collection is passenger cars and light commercial buses with a retail price of 1.3 million yuan (excluding value-added tax) and above, that is, ultra-luxury cars in the sub-tax items of passenger cars and light commercial buses. For ultra-luxury cars, on the basis of the consumption tax levied at the current tax rate in the production (import) link, the consumption tax is levied at the retail link, and the tax rate is 10%. The notice makes it clear that the units and individuals that sell ultra-luxury cars to consumers are taxpayers in the retail link of ultra-luxury cars.

　　10% consumption tax will not be levied on the sold vehicles for filing within 5 days.

　　For distribution channels, will the vehicles that have signed automobile sales contracts before November 30 be affected by the adjustment of the consumption tax on ultra-luxury cars? It is understood that for ultra-luxury cars that have signed automobile sales contracts before November 30 (inclusive), but have not delivered the real thing, taxpayers will file the signed automobile sales contracts with their competent tax authorities within 5 working days from December 1 (inclusive). According to the notice information, the retail consumption tax with the tax rate of 10% will not be levied for those who are filed according to the regulations, and the retail consumption tax will be levied if they are not filed and not filed within the prescribed time limit.

　　It is difficult to manage the tax after tax collection.

　　According to the information, when the consumption tax was implemented in 1994, it included automobile tax items. In the consumption tax reform in 2006, the automobile consumption tax was adjusted. It is understood that the current car tax items are divided into two categories: passenger cars and medium and light commercial buses. Among them, the larger the cylinder capacity of passenger cars, the higher the tax rate of consumption tax, and the tax rate ranges from 1% to 40%. Passenger cars with a cylinder capacity of more than 4 liters will be subject to a consumption tax rate of up to 40%. The consumption tax rate of 5% is applicable to medium and light commercial buses. The taxation link is in the production and import links.

　　According to industry analysts, a consumption tax will be levied on luxury cars in the retail sector, with the aim of reasonably guiding consumption and increasing fiscal revenue.

　　"The consumption tax collection link is changed to the retail link. The advantage is that the final selling price of goods can be taxed, and the tax base is obviously expanded, which can increase fiscal revenue and reasonably guide consumption, but the challenge is that the collection and management are difficult." The above analysis pointed out that the relevant departments took luxury cars as a breakthrough and imposed a consumption tax on the retail sector, which is also based on the fact that there are not many 4S retail stores in China compared with retail stores such as tobacco and alcohol, and it is relatively easy to control. This will provide experience for the next stage of other tax items to move back.

　　Text/reporter Ren Xiaoyuan

　　affect

　　The actual impact on car buyers will not be great.

　　At present, the models with more than 1.3 million yuan are basically ultra-luxury car brands such as Bentley, Maserati and Porsche. In addition, some brands such as BMW X6, BMW 7 Series, Mercedes-Benz GL Series and Audi A8 have reached this level. Therefore, the influence of the new consumption tax policy is relatively small and fixed. But at present, it should not have much impact on the sales in this market.

　　China’s automobile consumption tax was established in 1994, and the latest automobile consumption tax reform was in 2008. The tax rate for passenge cars with displacement of 3.0L to 4.0L is raise from 15% to 25%, and that for passenger cars with displacement of 4.0L is raised to 40%. Reduce the consumption tax rate of small-displacement passenger cars, and reduce the tax rate from 3% to 1% for passenger cars with displacement below 1.0L This time, the tax rate will be increased by 10% for ultra-luxury cars with a price of more than 1.3 million yuan. This adjustment mainly affects the sales of imported vehicles.

　　According to the previous consumption tax policy, the tax rate of ultra-luxury cars is basically 40% high-end. Compared with the consumption tax of 40%, the current 25% tariff and 17% value-added tax have become small heads, so for luxury cars with a price of several million yuan, the consumption tax itself is an important factor to increase the difference between domestic and foreign car prices. Judging from the new policy introduced this time, an additional 10% consumption tax will be imposed on ultra-luxury cars with a price of more than 1.3 million yuan, which will not have a great impact on car buyers. In fact, many 4S shops will basically increase the price of ultra-luxury cars by 100 thousand to several hundred thousand yuan above the manufacturer’s guide price before they can pick up the car, and most car buyers also acquiesce to this.

　　Text/reporter zhangqin

　　extend

　　Whether the purchase tax on small-displacement vehicles will continue to be halved is inconclusive.

　　In fact, in the automobile consumption, there is also an essential expenditure, which is the purchase tax. China’s automobile purchase tax rate is set at 10%, which accounts for a large proportion in the cost of car purchase. However, at present, China has adopted a preferential policy of halving the purchase tax for small-displacement vehicles of 1.6 liters or less, that is, it is levied at 5% of the vehicle price, which has played a significant role in promoting the consumption of small-displacement vehicles.

　　The preferential policy of halving the purchase tax on small-displacement vehicles has been implemented since October 1, 2015. According to the plan at that time, the policy will expire on December 31, 2016, which means that there is still a whole month left. Up to now, there is no official explanation on whether the preferential policy of halving the purchase tax will continue, and more is speculation from outside. It is also reported that various departments at the government level have different opinions on whether to continue this policy. Earlier, some media reported that on November 1, the National Development and Reform Commission, the Ministry of Communications, the Ministry of Finance and other ministries and commissions held departmental meetings to study whether to continue this policy, but no news came out since then.

　　The data shows that the prices of 1.6-liter and below displacement models are mostly concentrated below 200,000 yuan. According to the current preferential policies, the purchase tax for bicycles ranges from 3,000 to 10,000 yuan. Once this policy is cancelled next year, it is likely to drive the sales ratio of models above 1.6 liters to increase in a short time. According to the data of China Automobile Association, in 2015, the sales of passenger cars of 1.6 liters and below reached 14,508,600, an increase of 10.38% over the same period of last year, which was higher than the overall growth rate of passenger cars and accounted for 68.6% of the sales of passenger cars.

　　Text/reporter zhangqin for the picture/vision china

　　With the broadcast of the popular IP drama "Old Nine Doors", the screening of the comedy movie "That crazy little thing is called love" and the start of the first national tour concert "Inside Me" in Beijing, William Chan’s "all-round attribute" is fully displayed, and his popularity continues to rise, occupying the forefront of major entertainment lists. Up to now, William Chan has topped the authoritative artists’ new media index for six consecutive days, not only becoming the hottest artist in Hong Kong and Taiwan, but also winning the recognition of more people with its own efforts and comprehensive.

　　Last Saturday, the latest issue of "Happy Camp" ushered in the "William Chan Special", where William Chan, the male god, joined hands with Zhao Liying and Jessica, two masterpieces. Whether it’s reuniting with the reality of "Kai Yue Couple" portrayed by Zhao Liying in "Old Nine Doors" or getting an electric shock again with the Korean goddess Jessica after "The Crazy Little Thing is Love", this issue of Happy Camp is full of attention. William Chan’s boyfriend is bursting with strength in the program, getting rid of the idol burden, and has super physical ability to compete with guests, and he is surprised to see the "Buddha stunt". At the same time, in the program, the god of "Routine Full" explained the power pit powder, which made William Chan more funny and big boy. As a prequel to Notes on Grave Robbery written by Nanpai’s three uncles, Old Nine Doors regards William Chan as the only choice for the leading actor Zhang Qishan, which can be described as vicious. Nearly half of the drama has been broadcast, and the number of online broadcasts has easily exceeded 3.6 billion times. The continuous rise of hot topics can not be separated from William Chan’s brilliant performance. The seduction of high-value uniforms, cool and stylish fighting scenes and emotional scenes deeply rooted in people’s hearts are more stereoscopic and intuitive under the performance of William Chan. The combination of super IP and popular idol makes the play win-win.

　　The comedy movie "That Crazy Little Thing is Love" is scheduled to meet the audience at the Qixi stall. As the absolute male actor of the new work, William Chan is full of effort. Not only does he burst into comedy talent in the play to present the audience with the "most interesting" point of view, but he also devoted himself to the promotion of the national roadshow in the near future. The male god visited the scene and detonated the whole city from the beginning of landing. A large number of fans contracted to pick up the plane, which made the airport security that was strictly controlled difficult to deal with for a while. On the day of the roadshow, the venue was even more crowded. Many fans are also throbbing because of the arrival of idols. It is reported that the national roadshow will be held in 13 cities including Xiamen, Dalian, Shenyang, Wuhan, Changsha, Shanghai, Suzhou, Hefei, Chongqing, Foshan, Guangzhou, Shenzhen and Beijing, and will premiere in Beijing on August 9.

　　On August 27th, the first stop of William Chan tour concert Inside Me (Beijing) will meet the audience. As William Chan’s first national tour, it is highly anticipated by fans. From July 5th, when William Chan officially released the series of posters in Weibo, to the pre-sale of tickets, and then to the concert conference in Beijing, the news of William Chan’s tour continued to ferment in the whole network. Not only did the poster attract enthusiastic recommendation from netizens, but the popular male god William Chan also seized the hot search list of major websites again and again, and the popularity continued to heat up! On the day of invoicing, hundreds of thousands of people grabbed tickets online at the same time, and nearly 10,000 tickets were sold out in 30 seconds.

　　It is reported that William Chan’s new drama Temujin has just been finished, and his new work "Grand Prix" will also meet the audience in September.

　　As an important traditional festival in China, Double Ninth Festival is an indispensable part of our life, which has left many traces in the works of literati in past dynasties. Reviewing classical Four Great Classical Novels, we can understand the cultural genes contained in the custom of Double Ninth Festival through classical literary works.

　　Chrysanthemum viewing in Chongyang (Xinhua News Agency)

　　In China, the Spring Festival on January 1st, the Shangsi Festival on March 3rd, the Dragon Boat Festival on May 5th, and begging for cleverness on July 7th are all well-known traditional festivals. One, three, five, seven and nine belong to "yang number" in Zhouyi, and "nine" is the largest yang number, so weighing nine is double ninth. On the ninth day of September, we ushered in the Double Ninth Festival.

　　The Journey to the West stills

　　In The Journey to the West, the use of the number "nine" is very common. For example, the Monkey King’s seventy-two changes, a somersault cloud with a distance of 108,000 Li, and a demon king with seventy-two holes when he occupied Huaguo Mountain, all these figures are multiples of nine. And the whole process of learning the scriptures was completed only after "eighty-one difficult". "9981" is exactly "the number of double ninth festival", which shows that the ancients had a unique feeling for the number of double ninth festival, and the double ninth festival was unique.

　　Stills of A Dream of Red Mansions

　　The Double Ninth Festival in A Dream of Red Mansions is a poetry meeting full of cultural flavor. In the thirty-eighth chapter of the book, "Lin Xiaoxiang’s poems about winning chrysanthemums, Xue Heng’s satire and crab chant" describes the scene of chrysanthemum poems and crab banquets in the Grand View Garden, showing the aristocratic family and elegant interest. In the article, Baoyu gave Shi Xiangyun a new chestnut powder cake steamed with sweet-scented osmanthus sugar, which is Chongyang Yingjing cake.

　　During the dinner, in the "Chrysanthemum Poems" written by many people, "Who pities me for being thin as a yellow flower, comforting me to say that I will see you again in Chongyang", "Don’t recognize that Dongli is idle in picking flowers, and stick on a screen to comfort Chongyang", and "Gui Ai Tong is sitting in the shade, Chang ‘an is looking forward to Chongyang" in "Crab Ode" all explicitly mentioned Chongyang.

　　From the details of chrysanthemum appreciation, steamed cakes, feasting and eating crabs, it can be seen that the custom of Chongyang in the aristocratic family of Qing Dynasty is similar to that of the previous generation, and most of these customs have been passed down to this day.

　　Stills of Water Margin

　　Turning to the Water Margin, we came to the seventy-first time that "Zhongyitang Shijie was ranked as the hero of the astronomical water margin", and Song Jiang set up a chrysanthemum meeting at the time of "it was early and cool in autumn, and the Double Ninth Festival was near" — — "Song Jiang was called Song Qing, and arranged a big banquet, and all the brothers enjoyed chrysanthemums together, which was called the meeting of chrysanthemums … … Chrysanthemums are planted all over the loyalty hall, and each of them sits in turn and holds a lamp separately. On both sides of the hall, gongs and drums were played, boasting, laughing and making noise, and the leaders drank heartily. Lin ma sings the flute and Yan Qing plays the Zheng. I don’t feel the sun. "

　　During the dinner, Song Jiang gave the word "Manjianghong" while drinking, and there was "I like to meet Chongyang, and it is better to brew new grapes today/see Danshan with clear water/bitter bamboo with yellow reed/add white hair to my head/Huang Ju &hellip is indispensable to my temples; …” It can be seen that Chongyang is also a very important day for people at that time.

　　Stills of Romance of the Three Kingdoms

　　In Romance of the Three Kingdoms, Cao Pi, the Emperor of Wei Wen, is definitely an important figure, and his Book of Nine Days and Zhong You is an early extant document that explains the Double Ninth Festival in detail.

　　"Years to month, suddenly after September 9th. Nine is the number of yang, and the sun and the moon are in harmony. It is well-known and thinks that it is suitable for a long time, so it is a feast. " The so-called "long-term" should mean longevity. It can be seen that the Double Ninth Festival is related to praying for longevity, and banquets and gatherings are the main activities. From the point of view of "vulgar praise its name", Chongyang should be a common phenomenon recognized by customs at that time. Since it is universal, it will not happen overnight. Perhaps, the custom of the Double Ninth Festival in the Three Kingdoms period has a long history.

　　Finishing:Chen Yihui (Internship) Dong Dazheng

　　Information:The Forbidden City Publishing House reads extensively.

　　[Editor: Zhang Yuexin]