Group 1 - The seventh United Nations Environment Assembly concluded in Nairobi, Kenya, focusing on sustainable solutions for building a resilient planet, with nearly 6,000 representatives discussing global environmental governance and sustainable actions [1] - A ministerial declaration was adopted, along with the "2026-2029 Midterm Strategy," addressing key areas such as climate action, biodiversity conservation, land and desertification management, and pollution and waste management [1] - The latest "Global Environment Outlook" report highlighted that land degradation affects over 3 billion people globally, with annual losses of productive land equivalent to the size of Colombia or Ethiopia [1][2] Group 2 - The report projected a 3.4% reduction in global per capita food supply by 2050, with air pollution and plastic waste causing trillions of dollars in economic losses annually [1][2] - Discussions on the "Kunming-Montreal Global Biodiversity Framework" revealed that developing countries face a funding gap of billions of dollars annually to achieve the "30x30" target of protecting 30% of land and marine areas by 2030 [2] - The assembly called for concrete actions to address existing funding gaps and increase overall investment in global ocean protection [2] Group 3 - Kenya's Minister of Environment, Climate Change, and Forestry emphasized the country's commitment to the 2030 Sustainable Development Agenda and the promotion of circular economy solutions [3] - Brazil's Secretary of State for Environment and Climate Change highlighted the importance of cooperation among Global South countries to address pollution and ecological degradation [3] - A side event organized by China's Ministry of Ecology and Environment presented a report on ecological modernization, sharing China's approach to climate change [4] Group 4 - The assembly underscored the urgency of addressing climate change, biodiversity loss, and environmental pollution, with collaborative action being the only viable choice for humanity [4] - China's Vice Minister of Ecology and Environment noted significant achievements in air quality improvement and energy transition, reflecting the country's commitment to climate action [4] - The assembly's vice-chair emphasized the need for long-term sustainable solutions to ensure genuine green transformation [4]

从《维护国家安全条例》两部附属法例刊宪生效，到携手广东、澳门成功举办十五运会和残特奥 会，再到成功举行香港特区第八届立法会选举……一年来，香港特区政府勇于担当、积极进取，坚定维 护国家主权、安全、发展利益，实现经济稳步增长，香港由治及兴迈出新步伐。 "2026年是国家'十五五'规划的开局之年，亦会是特区政府持续全力拼经济、谋发展、搞建设、惠 民生的一年，是主动对接国家'十五五'规划、实现进一步发展的一年。"香港特区行政长官李家超表 示，会继续带领团队，统筹发展和安全，深化改革，发挥香港"背靠祖国、联通世界"的独特优势，深化 国际交往合作，发展经济，改善民生，确保香港长期繁荣稳定。 全面复苏 经济展现韧性、成绩亮眼 12月11日，香港交易所金融大会堂内，随着内地工业供应链服务商京东工业股份有限公司负责人敲 响上市锣，港股市场迎来了今年第100只新股。 2025年，港股IPO（首次公开募股）市场增长强劲，领跑全球。国际知名会计师事务所毕马威在报 告中指出，预计2025年香港IPO市场集资规模达2721亿港元，位居全球第一。"全球主要IPO市场于2025 年呈上升趋势，其中香港的募资额为去年的3倍，成为推动全球IP ...

Core Insights - The tax authorities have intensified the crackdown on illegal tax intermediary activities, with 484 cases investigated this year, reinforcing tax law authority and economic order [1][2] - Several regions, including Shanghai and Shenzhen, have exposed multiple illegal cases involving tax intermediaries, marking the third round of such disclosures this year [1] - Tax intermediaries play a crucial role in assisting businesses with tax compliance, but some engage in illegal practices that undermine market order [1][2] Group 1 - The tax authorities have taken punitive measures against tax intermediaries, including listing them as untrustworthy entities [1] - Some intermediaries have been found to facilitate tax evasion through fraudulent invoicing and illegal tax planning [1][2] - A specific case involved a tax intermediary colluding with tax officials to issue fraudulent VAT invoices, resulting in a total of 504 fake invoices worth 260 million yuan [2] Group 2 - The tax department has implemented comprehensive regulations for tax intermediaries, enhancing oversight from entry to practice [3] - The new management measures, effective from May 1, 2023, include a real-name system and a credit management mechanism for tax service providers [3] - Experts emphasize the importance of strict regulation and credit evaluation to ensure tax intermediaries operate within legal boundaries, which is essential for maintaining tax fairness and promoting healthy industry development [3]

Core Insights - The article highlights the launch of the first ice and snow circular tourism train in Heilongjiang, which began its journey on December 28, 2023, with 240 tourists from Jiangsu, Zhejiang, and Shanghai [1] Group 1: Train Service Details - The Y999/998 "Leisure Longjiang·Silver Travel" train will operate for a six-day tour, covering destinations such as Harbin, Yabuli, Alihe, and Mohe, and will continue service until February 2026 [1] - The train features senior-friendly modifications, including a reading room and a game room, as well as emergency call devices and first aid equipment in compartments and restrooms [1] Group 2: Catering and Services - The dining car offers Northeast Chinese specialties and healthy meal options, providing integrated services for rest, leisure, and dining [1]

Core Viewpoint - The Chinese government plans to implement a more proactive fiscal policy in 2026, focusing on expanding fiscal expenditure, optimizing spending structure, and enhancing policy precision to support economic growth and ensure a strong start to the "14th Five-Year Plan" [1] Group 1: Domestic Demand and Consumption - The domestic market has significant potential, and fiscal policy will play an active role in expanding domestic demand and facilitating economic circulation [2] - In 2026, there will be a strong emphasis on boosting consumption through special actions, including funding support for consumer goods replacement programs and optimizing personal consumption loan interest subsidies [2] - Fiscal investments will target both infrastructure and human capital to alleviate concerns and unleash consumer potential, with a focus on long-term special government bonds to support major projects [2] Group 2: Technological and Industrial Innovation - The government aims to strengthen the integration of technological and industrial innovation, increasing fiscal investment in technology and enhancing the management of technology funding [3] - There will be a focus on supporting enterprises in technological innovation and promoting the transformation and application of technological achievements [3] - The implementation of high-quality development actions for key manufacturing industry chains will be prioritized to build a modern industrial system [3] Group 3: Social Welfare and Regional Development - Strengthening basic social welfare and increasing residents' income through various fiscal measures will be a priority in 2026 [4] - There will be increased fiscal investment in education and healthcare to improve service levels and social security systems [4] - The government will promote urban-rural integration and regional coordination, supporting rural revitalization and new urbanization initiatives while ensuring public services are accessible [4]

12月22日，十四届全国人大常委会第十九次会议审议了国有资产法草案。 据介绍，国有资产法规定适用于各类国有资产的共同性、基础性规则，指导和约束各类专项国有资产法 律法规的制定和实施，构建由国有资产法、专项国有资产法律、专项国有资产法规规章组成的系统全 面、结构合理、衔接紧密、协调统一的中国特色社会主义国有资产法律制度体系。 提请审议的国有资产法草案分为总则、国有资产所有权人职责、国有资产管理、国有资产报告、国有资 产监督、法律责任、附则共7章62条。 草案规定国有资产是依照宪法、法律规定明确为国家所有，或者国家通过购买、出资、征收、接受捐赠 等方式取得或形成的境内外财产和权益。草案将国有资产分为国有自然资源资产、行政事业性国有资 产、企业国有资产以及其他国有资产，既符合现行管理体制，也能够与国有资产管理情况报告制度和人 大国有资产监督机制有效衔接，同时为空域、数据等新型资产留出空间，增强立法的包容性和前瞻性。 草案围绕履行国有资产所有权人职责规定国有资产管理、报告、监督制度，重点是压实国务院和地方人 民政府，相关部门机构，以及直接支配使用国有资产的国家机关和事业单位、国家出资企业等相关主体 的责任，健全管理和 ...

草案明确，托育服务工作应当发挥政府主导作用，鼓励、引导和规范社会力量参与，大力发展普惠托育 服务，降低家庭养育成本，构建主体多元、安全优质、价格合理、方便可及的托育公共服务体系。 12月22日，在十四届全国人大常委会第十九次会议上，全国人大教育科学文化卫生委员会主任委员雒树 刚作关于托育服务法草案的说明。 据介绍，草案将保障婴幼儿的健康成长作为主线，共8章76条，包括总则、托育机构、托育人员、服务 提供、保障措施、监督管理、法律责任和附则。 草案严格托育机构的准入条件，增强社会信任：一是明确设立条件，托育机构在人员、场所、设施设 备、资金等方面要符合规定的条件；二是严格设立程序，设立托育机构应当先取得卫生健康主管部门的 许可，再按照法律、行政法规规定办理相应的登记手续，有关部门应当采取网上办理、联合办理、集中 办理等方式为设立托育机构提供便利服务；三是加强信息公开，卫生健康主管部门应当向社会公布并及 时更新托育机构名录及基本信息，方便婴幼儿家庭查询、选择托育机构。 草案加强托育人员队伍建设，提升专业水平。草案严格任职资格条件。国家实行托育师资格考试和注册 制度。申请托育师执业证书的，应当取得高等学校或者托育、 ...

Group 1 - The draft law on Antarctic activities and environmental protection consists of 7 chapters and 57 articles, covering general principles, activity permits, environmental protection, inspections, supervision, legal responsibilities, and supplementary provisions [1] - The draft emphasizes principles such as peaceful use, environmental protection, resource conservation, technological support, and international cooperation to safeguard common human interests [1] - The law applies to Chinese citizens and organizations conducting Antarctic activities, as well as foreign entities organizing activities from within China, based on a "nationality" and "departure" jurisdiction model [1] Group 2 - The draft encourages green and low-carbon methods for Antarctic activities and establishes overall environmental protection requirements, including an environmental impact assessment system [2] - Specific environmental protection measures include the protection of Antarctic flora and fauna, waste disposal, prevention of marine pollution, and protection of historical sites [2] - Legal responsibilities are defined for management personnel who abuse power or neglect duties, as well as for unauthorized activities in Antarctic exploration, fisheries, tourism, and shipping [2]

Core Viewpoint - The revision of the Trademark Law aims to address emerging issues in trademark registration and management, ensuring alignment with national strategies and promoting high-quality development in the market [1][2]. Group 1: Trademark Registration and Management - The current Trademark Law, effective since 1983, has undergone four revisions and has led to a significant increase in trademark registrations, with a total of 83.523 million applications and 49.777 million valid registrations by the end of 2024, ranking first globally [1]. - The revised draft consists of 9 chapters and 84 articles, focusing on clarifying the overall requirements for trademark work and defining responsibilities in registration, management, and enforcement [1][2]. - New provisions will explicitly prohibit the use of the Communist Party's name, flag, emblem, and medals as trademarks, and will allow for the registration of "dynamic marks" while restricting certain color combinations and sounds that do not meet specific criteria [2]. Group 2: Protection and Enforcement - The revision strengthens the protection of well-known trademarks by prohibiting the registration of similar trademarks across different product categories, regardless of their registration status [2]. - Specific circumstances for malicious trademark applications are defined, along with penalties for misleading use of registered trademarks, which can include fines and revocation of trademarks [2]. - The draft also emphasizes the responsibilities of collective and certification trademark registrants, and allows for the proactive cancellation of trademarks that become generic or are not used for three consecutive years [2].

12月22日，《中华人民共和国银行业监督管理法（修订草案）》提请十四届全国人大常委会第十九次会 议审议。国家金融监督管理总局副局长丛林在作有关说明时表示，现行银行业监督管理法于2004年施 行，多年来对加强银行业监管、促进银行业规范健康发展发挥了积极作用，其总体制度框架适应监管需 要。但随着近年来银行业的迅速发展，监管面临一些新情况新问题，因此有必要对现行法进行修改。 据介绍，修订草案共6章80条，主要作了以下修改： 强化监管要求。健全许可管理制度，补充规定了批准设立银行业金融机构须遵循的原则和审查条件，细 化了行政许可变更事项，完善了时限要求；强化穿透式监管，将监管对象由银行业金融机构延伸至银行 业金融机构的主要股东、实际控制人，并从准入条件、出资义务等方面对其提出要求，严厉打击违规关 联交易、抽逃出资等违法行为。 完善监管举措。明确银行业金融机构及其主要股东、实际控制人的资料报送义务；明确会计师事务所、 律师事务所等银行业服务机构应当勤勉尽责、恪尽职守；完善监管强制措施，新增责令转让资产、补充 资本、转移实际控制权等监管措施，提高及时化解风险能力；明确发生风险时，国务院银行业监督管理 机构可以采取整顿、重 ...