从落实离境退税促进对外开放，到加强风险防控、引导企业合规经营，再到靶向赋能冰雪经济……2025 年以来，吉林省税务部门深入实施数字化转型条件下的税费征管"强基工程"，精准落实税费政策，全力 营造法治公平的营商环境。 小城珲春，拥有吉林省唯一对俄公路口岸。珲春的大街小巷随处可见中俄双语商业招牌，离境退税商店 里俄罗斯游客人头攒动。 来自俄罗斯伊尔库茨克的瓦西里和朋友乘坐旅游大巴从珲春口岸进入中国。在这座小城，他们除了品尝 特色美食、体验民族服饰，还选购了一些商品。通过离境退税商店提供的"即买即退"服务，他在5分钟 内便完成全部退税款的领取。"这次旅行，我领略了吉林的自然与人文魅力，又享受到高效的退税服 务，感觉非常方便。"瓦西里说。 2025年9月1日起，吉林省正式实施境外旅客购物离境退税政策。这是吉林省在促进旅游业改革发展、扩 大入境消费、推进高水平对外开放等方面迈出的重要一步。依照该政策，境外旅客在退税商店购买的随 身携运出境的个人物品，将退还商品所含增值税。 除了珲春口岸，吉林省的长春龙嘉国际机场、延吉朝阳川国际机场这2个主要出入境口岸也成为该省首 批离境退税口岸。截至目前，吉林省已设立境外旅客购物离境退 ...

Group 1 - Artificial intelligence is a disruptive general-purpose technology that will significantly impact human social development, similar to the steam and electrical revolutions [1] - The rise of AI cloud services has lowered the technical barriers for enterprises, especially small and medium-sized enterprises, allowing them to access advanced AI technologies without building their own R&D teams [1] - Major platforms like Alibaba Cloud, Baidu Smart Cloud, and Huawei Cloud are providing localized solutions and low entry barriers, effectively addressing the challenges faced by SMEs in utilizing AI technology [1] Group 2 - The value of data as a key asset is becoming more prominent in the AI era, driving the creation of data circulation, trading systems, and a data factor market [2] - Personalized production methods are emerging in the manufacturing sector, where consumer participation in production reduces resource waste and transforms traditional supply-demand relationships [2] - AI technology enhances human cognitive abilities and overall productivity by automating repetitive tasks and analyzing vast amounts of information [3] Group 3 - The widespread application of AI is reshaping labor market dynamics, with a shift in demand for skills and the emergence of new job roles such as prompt engineers and AI trainers [3] - Data and algorithms are becoming critical to corporate competitiveness, reinforcing the advantages of platform-based companies while providing opportunities for data-rich enterprises [3] - The transition towards more flexible, networked, and platform-based organizational structures is intensifying market competition [3] Group 4 - The smart revolution presents risks and challenges, including the digital divide, algorithmic bias, and security risks from autonomous systems, necessitating systemic innovation across various levels [4] - A human-centered approach is essential to ensure that technological advancements serve the comprehensive development of individuals and improve quality of life [4] - International cooperation and the establishment of common technical standards and ethical guidelines are crucial for addressing the challenges posed by the smart revolution [4]

Core Insights - The article emphasizes the need to accelerate the construction of a new ecosystem for consumption scenarios through improved top-level design and policy support, enhanced technological empowerment, and deepened industrial integration [1][2][3] Group 1: Current State of Consumption - China's consumption momentum has been continuously strengthening this year, driven by policies such as trade-in programs, with a focus on expanding service consumption and promoting new consumption scenarios as outlined in the "14th Five-Year Plan" [1] - Current consumption scenarios in China exhibit characteristics of digitization, integration, and greening, with technologies like 5G, AI, and VR facilitating the transition from offline to online and hybrid experiences [1][2] - The live e-commerce market in China is projected to grow from less than 500 billion yuan in 2019 to 5.8 trillion yuan by 2024, representing a growth of over 10 times [2] Group 2: Advantages and Challenges - China has three main advantages in building consumption scenarios: a vast market driving demand, a robust digital infrastructure with over 60% of global 5G base stations, and precise policy guidance fostering innovation [2] - Challenges include an imperfect ecological collaboration mechanism, uneven regional development with first-tier cities dominating innovation, and a lagging standard system leading to high complaint rates regarding issues like false advertising in live commerce [2][3] Group 3: Recommendations for Improvement - Strengthening top-level design and policy support is crucial, including establishing a national-level consumption scenario innovation fund and developing industry standards for live e-commerce and instant retail [3] - Technological empowerment should focus on creating immersive consumption experiences using VR, AR, and AI, while also building "consumption scenario innovation laboratories" to shorten the cycle from technology development to scenario implementation [3] - Promoting cross-industry integration is essential, particularly in areas like culture, tourism, and health, to create comprehensive national-level fusion scenarios [4]

Core Insights - During the "14th Five-Year Plan" period, Qinyang City in Henan Province has significantly expanded its openness to the outside world, attracting 302 projects from outside the province and signing 66 projects with investments exceeding 100 million yuan [1] - The city has successfully nurtured the first foreign trade enterprise in Jiaozuo City with second-hand car export qualifications, demonstrating a continuous improvement in the level of open economy [1] Group 1: Foreign Trade Development - Qinyang has focused on cultivating new foreign trade dynamics as a breakthrough, promoting more enterprises to explore overseas markets [2] - The city has facilitated the export of 300 second-hand engines to Pakistan by Hongli Resource Recycling Company and assisted Zhengxiao New Energy Company in securing a booth at the 138th Canton Fair, resulting in an intention order of 4.2 million USD [2] - In the first 11 months of this year, Qinyang's automotive and parts enterprises achieved exports of 70.44 million yuan, reflecting a year-on-year growth of 5.3% [2] Group 2: Construction Materials Sector - Qinyang's efforts in the construction materials and windows industry have also yielded significant results, with Debeite Trading Co., Ltd. achieving exports of 68.9 million yuan, a year-on-year increase of 76.8% [2] - The company plans to invest 50 million yuan in Saudi Arabia to establish a plastic steel window manufacturing plant, benefiting from policy incentives and embedding its foreign trade projects within national cooperation frameworks [2] Group 3: Overall Trade Performance - In the first 11 months of this year, Qinyang City achieved a total import and export volume of 536 million yuan, marking a year-on-year increase of 22.5% [3] - The Qinyang Municipal Bureau of Commerce emphasizes ongoing support for enterprises to "go global," enhancing policy guidance and service guarantees to consolidate and expand new foreign trade entities, new business formats, and new markets [3]

Group 1 - The EU plans to officially implement a carbon border tax (CBAM) starting January 1, 2026, marking a significant policy shift in international trade and global climate policy [1] - The European Commission has proposed a comprehensive reform package to enhance the carbon tax framework, aiming to close regulatory gaps, expand coverage, and strengthen oversight against evasion [1][2] - The reform will significantly broaden the regulatory scope by including approximately 180 downstream products in the carbon tax regime starting in 2028, targeting high-carbon production transfer and ensuring carbon reduction rather than carbon leakage [1][2] Group 2 - The proposal aims to enhance the operational feasibility and credibility of the carbon tax by addressing issues of underreporting and misreporting of emissions data by importers [2] - A temporary decarbonization fund will be established to mitigate the impact on industries facing high carbon leakage risks, providing limited compensation linked to demonstrated decarbonization efforts [2][3] - The fundamental goal of the carbon tax is to ensure a fair competitive environment between EU and non-EU producers, preventing European companies from being disadvantaged due to higher climate costs [3] Group 3 - Concerns have been raised by the international community and EU industries regarding the carbon tax, particularly its impact on UK steel exports and the potential burdens on manufacturers [4] - Countries in the Western Balkans, heavily reliant on coal-fired electricity exports to the EU, face significant challenges due to the implementation of the carbon tax [4] - Agricultural producers in Bulgaria express fears that the carbon tax will undermine the global competitiveness of EU agricultural products, with potential profit declines of 25% to 50% for farmers due to increased fertilizer costs [5] Group 4 - The European Steel Association believes that while expanding the carbon tax coverage helps address carbon leakage, the current reform may not sufficiently protect the European steel industry from capacity relocation and job losses [6] - The inclusion of pre-consumer scrap aluminum in the carbon accounting system has been welcomed by some industry players, though concerns remain about the operational feasibility of carbon pricing in complex supply chains [6] - The establishment of the temporary decarbonization fund has sparked debate over whether the carbon tax is evolving into a trade protection tool, potentially conflicting with World Trade Organization rules [6]

Core Viewpoint - The rapid development of smart agriculture in China is transforming agricultural production methods and providing crucial support for rural revitalization and agricultural modernization [1][2]. Group 1: Smart Agriculture Innovations - Smart agriculture is enhancing production efficiency through technologies like rail transport vehicles for citrus harvesting and remote monitoring for shrimp farming, leading to improved yield and quality [1]. - Artificial intelligence (AI) is significantly improving the intelligence level of the agricultural supply chain, enabling precise demand forecasting and optimized logistics, which reduces transportation costs and delivery delays [2]. Group 2: Challenges in Smart Agriculture - There are still areas for improvement in smart agriculture, such as uneven digital infrastructure in rural areas, which limits the effectiveness of precision monitoring and automated operations [3]. - The lack of a robust mechanism for agricultural data integration and sharing hinders the training accuracy of AI models and the efficient allocation of technological resources [3]. Group 3: Recommendations for Improvement - It is recommended to optimize the layout of digital infrastructure by increasing investment in digital infrastructure in underdeveloped regions, particularly in the central and western parts of China [4]. - Strengthening the cultivation of composite talents and promoting digital skills among farmers is essential, including the establishment of interdisciplinary programs in universities and training initiatives for agricultural technicians [4].

（文章来源：经济日报） 今年以来，山东在全省在建工程项目推广设立农民工薪资服务场所"安薪之家"，旨在减少薪资纠纷发 生。农民工工资能否按时足额发放,是民生大事。把"安薪之家"设在工程建设项目现场，改变了过去机 关人员坐等农民工讨工资的做法，既给农民工带来了极大便利，让他们可以就近就地维护自身权益，也 是机关人员深入现场解难题、转变机关工作作风的缩影，还增强了建设方、施工方保障农民工工资的自 觉性和主动性，一举多得。临近年底，各地应把农民工工资的发放问题作为大事要事，深入工程项目现 场解决农民工工资问题。多一些"安薪之家"，让农民工薪酬无忧，过个舒心年、暖心年。 ...

Core Viewpoint - The China Railway Chengdu Bureau Group Co., Ltd. is actively adapting its services to meet the evolving demands of the tourism market, particularly through the introduction of customized travel experiences and dynamic capacity adjustments to enhance consumer engagement and satisfaction [1][2][3][4]. Group 1: Dynamic Capacity Management - The company employs a "one-day one-map" scheduling model to flexibly allocate train capacity based on real-time ticket sales and passenger flow data, ensuring efficient service delivery [1]. - During peak travel periods, such as holidays, the company increases train services on popular routes to meet the surge in passenger demand, exemplified by the 89.19% year-on-year increase in travelers to the Jiuzhaigou scenic area [3]. Group 2: Customized Travel Experiences - The introduction of the "Panda Special Train" has successfully catered to the needs of older travelers, with 75% of passengers being over 60 years old, and has received positive feedback from inbound tourists [2]. - The company has launched themed trains like the "Fan Special Train" to align with sports events, enhancing the travel experience for sports fans and integrating transportation with entertainment [4]. Group 3: Economic Impact - The company's initiatives have significantly contributed to the local economy, with large-scale events in Sichuan attracting 2.1 million attendees and generating approximately 1.46 billion yuan in ticket sales, which in turn stimulates around 10 billion yuan in related consumption [3]. - By transforming from a transportation provider to a consumer experience builder, the company is effectively linking various sectors such as tourism, performing arts, and sports, thereby injecting strong momentum into regional economic development [4].

Group 1 - The core viewpoint of the article emphasizes the importance of establishing a robust data element market in China, as highlighted in the "Suggestions for Formulating the 15th Five-Year Plan for National Economic and Social Development" [1] - The article identifies several bottlenecks that hinder the release of data element value, including inconsistent data quality, unclear ownership, and insufficient trust in data circulation, which primarily stem from foundational governance issues rather than market conditions [1] - A key task is to build and operate a data infrastructure platform that supports large-scale and high-trust data flow, which requires more than just hardware procurement but also the creation of a complex system with unified scheduling capabilities and secure control [1] Group 2 - The article discusses the necessity of standardizing data governance to ensure data quality, focusing on the transformation of raw data into standardized, trustworthy data through a management system centered on "cataloging" and "registration of rights" [2] - It highlights the challenge of ensuring data security while promoting data availability, necessitating a shift from static compliance to a proactive, dynamic defense system that covers the entire data lifecycle [2] - Looking ahead to the "15th Five-Year" period, the article suggests that the depth of data element market reform will depend on the establishment of a modern governance system capable of continuously producing high-quality data elements, which is crucial for achieving development goals [3]

Core Viewpoint - In 2026, China will continue to implement a more proactive fiscal policy, focusing on expanding fiscal expenditure, optimizing government bond tools, enhancing local financial autonomy, and improving expenditure structure to support economic development [1][4]. Group 1: Fiscal Policy Measures - The fiscal deficit for 2025 was set at 4%, with a total deficit scale of 5.66 trillion yuan, marking the highest levels in recent years, indicating increased counter-cyclical adjustment efforts [2]. - A series of significant fiscal measures were implemented in 2025, including the issuance of 1.3 trillion yuan in ultra-long special government bonds and 4.4 trillion yuan in new local government special bonds [2]. - The focus for 2026 will be on maintaining necessary fiscal deficits and total debt levels while enhancing the efficiency of fund usage [5][6]. Group 2: Investment in Human Capital and Social Welfare - In 2025, fiscal spending emphasized strengthening social welfare, including policies to expand social insurance subsidies and reduce unemployment insurance rates [3]. - A nationwide childcare subsidy program was established, allocating 100 billion yuan to support families with children under three years old [3]. - The government aims to enhance employment support and social security systems to stabilize and increase residents' income [7]. Group 3: Structural Optimization and Green Development - The 2026 fiscal policy will prioritize expanding domestic demand and supporting the construction of a robust domestic market [7]. - There will be a focus on increasing fiscal investment in technology and industry innovation, as well as promoting green transformation and ecological protection [8]. - The government will implement zero-based budgeting reforms to improve the efficiency and precision of fiscal fund allocation [8].