Core Viewpoint - The article discusses the tax-related provisions in the "Civil Code of the People's Republic of China," particularly focusing on technology contracts and their implications for taxation [3]. Group 1: Technology Contracts - Article 862 defines technology transfer contracts as agreements where the legal owner of technology transfers specific rights related to patents or trade secrets to another party [6]. - Technology licensing contracts allow the legal owner to permit others to implement or use specific patents or trade secrets [6]. Group 2: Personal Income Tax Law - The "Personal Income Tax Law" and its implementation regulations outline that income from royalties is calculated after deducting 20% of expenses from the total income [7]. - Royalties are defined as income obtained from providing rights to use patents, trademarks, copyrights, and other proprietary rights, excluding manuscript fees [8]. Group 3: Tax Policies for Technology Achievements - The article mentions that cash rewards for technology personnel from the conversion of job-related scientific achievements can be reduced by 50% when calculating their monthly income [8]. - Non-profit research institutions and universities must sign technology contracts and register them according to the "Technology Contract Recognition and Registration Management Measures" [9]. Group 4: Tax Incentives for Equity Incentives and Technology Investment - Individuals or enterprises investing in domestic resident enterprises with technology achievements can choose to defer tax payments until the transfer of equity, allowing for tax deferral policies [10]. - The value of technology achievements can be recorded as an asset for tax deduction purposes when invested in equity [10].

Core Viewpoint - The article emphasizes the significance of the Civil Code in protecting the legal rights of civil subjects in China, marking its fifth anniversary since implementation, and highlights its role as a comprehensive legal framework for social life [2][6]. Group 1: Characteristics of the Civil Code - The Civil Code exhibits three main characteristics: targeting, seriousness, and extensibility [3][6]. - Targeting: It provides detailed regulations on personal rights, property rights, and personality rights, establishing a protection logic from birth to death [3]. - Seriousness: The Civil Code demonstrates rigidity in judicial processes, exemplified by a landmark case where a party was ordered to pay 640 million yuan for intellectual property infringement, showcasing the importance of strict intellectual property protection for innovation [4]. - Extensibility: The Civil Code serves as a foundational law that promotes the completeness of the legal system, with new laws like the Private Economy Promotion Law reinforcing its principles [5]. Group 2: Implementation and Impact - The implementation of the Civil Code has led to significant legal outcomes, with over 804,100 cases of personality rights disputes resolved by courts since its enactment [3]. - The Civil Code's independent chapter on personality rights reflects a shift towards comprehensive protection of individual dignity and rights, addressing the evolving needs of society [4][6]. - The ongoing development of specific laws indicates that legal frameworks must adapt to changing circumstances and emerging issues, highlighting the need for a balance between public and private rights [5].

Core Viewpoint - The Civil Code of the People's Republic of China, celebrated its fifth anniversary, has significantly enhanced the protection of civil rights and interests, establishing itself as a comprehensive legal framework for social life [2][6]. Group 1: Characteristics of the Civil Code - The Civil Code exhibits three main characteristics: targeting, seriousness, and extensibility [3]. - Targeting: It provides detailed regulations on personal rights, property rights, and personality rights, establishing a clear framework for rights protection from birth to death [3]. - Seriousness: The Civil Code has shown rigidity in judicial processes, exemplified by a landmark case where a party was ordered to pay 640 million yuan for intellectual property infringement, marking the highest compensation in this field [4]. - Extensibility: The Civil Code serves as a foundational law that promotes the completeness of the legal system, with new laws like the Private Economy Promotion Law enhancing its principles [4][5]. Group 2: Legal Protections and Developments - The Private Economy Promotion Law protects the personal and property rights of private economic organizations and their operators, ensuring that their rights cannot be infringed upon [5]. - The ongoing development of specific laws, despite the clarity of the Civil Code, indicates the evolving nature of legal challenges and the need for continuous legal advancements [5]. - The emphasis on private rights protection, equality, and good faith reflects the Civil Code's role as a fundamental law in the market economy, providing essential guidelines for law enforcement [6].

Group 1 - The event aimed to promote the "Private Economy Promotion Law" and optimize the development environment for private enterprises, attended by over 80 representatives from private businesses [1][7] - Lawyer Li Chenglong provided an in-depth interpretation of the legal protection system for private economic development, focusing on market access restrictions, fair competition, rights protection, and policy coordination [3] - The interactive session allowed business representatives to express concerns regarding administrative law enforcement and receive practical legal advice on issues like breach of contract and labor relations [5] Group 2 - Over 150 legal promotional materials, including the Xi Jinping Thought on Rule of Law and the Private Economy Promotion Law, were distributed to participants, highlighting the practical and beneficial nature of the event [7] - Participants expressed that the new law serves as a "strong booster" for enterprise development, encouraging them to leverage policy benefits for high-quality growth [7]

Core Points - The Civil Code is regarded as a "encyclopedia of social life" and serves as the fundamental law of the socialist market economy, protecting civil rights and resolving civil and commercial disputes [6] - The implementation of the Civil Code over the past five years has provided robust legal protection for the people's quality of life, addressing various public concerns [6] Group 1: Legal Cases and Interpretations - In a case regarding the installation of elevators in an old residential community, the court ruled that not all homeowners need to agree for the installation to proceed, as the majority had consented [7][8] - A case involving a traffic accident highlighted the principle of good faith in civil activities, where the court denied compensation for excessive hospitalization claims deemed as "hanging bed hospitalization" [9][10] - A case of inheritance rights was discussed, where a son was ruled to have lost his inheritance rights due to neglecting his parents, emphasizing the legal obligation of filial piety [11][12] - An environmental case involved illegal "release" of non-native fish species, leading to ecological damage, resulting in the court ordering compensation for the environmental harm caused [13][14] - A defamation case among fan groups on social media demonstrated the application of the Civil Code in protecting individual reputation rights, with the court ruling in favor of the aggrieved party [15][16]

新京报讯（记者张静姝） 近日，在第五个民法典宣传月来临之际，北京市东城区人民检察院开 展"'典'亮生活，守护美好"民法典颁布五周年检察开放日，邀请人大代表、人民调解员、群众代表、媒 体记者、大学生代表等各界人士走进检察机关，共同见证民法典实施成效。 五年来，北京市东城区人民检察院立足主责主业，办理民事监督案件4000余件，3名检察官入选北京市 检察专业骨干人才库，办理的邹某保险人代位求偿权纠纷抗诉案等5件案例获选北京市人民检察院"双 优"案例，某指定监护、离婚纠纷支持起诉案等2件案例获选最高人民检察院典型案例。 办案故事是检察机关贯彻落实民法典的生动缩影。"精神残疾妇女陷入婚姻泥淖，丈夫因赌博债台高 筑，却还索要高额离婚补偿款，双方始终无法达成离婚合意，检察机关支持起诉破局限制行为能力人离 婚困境。"检察干警结合履职实践，讲述了他们在民法典贯彻实施中的履职担当。 生动的检察办案故事，也让与会嘉宾了解到检察听证促进矛盾化解的重要作用，搭建起人民群众与检察 机关沟通的桥梁。区人大代表、北新桥街道工委书记王磊，区人大代表李耀刚，北新桥街道人民调解员 李岩等围绕检察机关办案故事、民法典实施畅所欲言，就加强民法典宣传、 ...

Group 1 - The Civil Code, regarded as a "encyclopedia of social life," is closely related to the daily lives of individuals, addressing key issues such as community disputes and workplace harassment [1] - The recent cases released by the Supreme People's Court highlight how the Civil Code protects individual rights and promotes better living conditions [1] Group 2 - The installation of elevators in old residential buildings is a significant public welfare project that can enhance living quality but may lead to disputes among neighbors [2] - In a case from Wuxi, residents agreed to install an elevator, but one owner opposed it due to concerns about light obstruction, leading to legal action [2][3] - The court ruled that the installation benefits the majority and emphasized the need for neighborly tolerance while allowing for compensation discussions if significant impacts occur [3] Group 3 - The Civil Code imposes obligations on employers to prevent and address workplace sexual harassment [4] - A case involving a company executive who harassed female employees resulted in the company terminating his contract without compensation, as the behavior violated company policies [5] - The ruling reinforces the legal basis for companies to act against harassment, promoting a healthier work environment [5] Group 4 - The phenomenon of "fan culture" can lead to harmful behaviors, as seen in a case where one fan was defamed by others online [6] - The court ruled in favor of the defamed individual, ordering the offenders to apologize and pay damages, highlighting the importance of protecting personal rights in the digital space [7] - This case illustrates the need for clear legal frameworks to address online defamation and promote responsible behavior among internet users [7]

Group 1 - The Supreme People's Court continues to implement typical cases of the Civil Code, focusing on protecting intellectual property rights and supporting the development of new productive forces, which aims to enhance the quality of economic and social development [1] - The case involving the unauthorized use of a person's voice highlights the legal recognition of voice as a personal right, establishing boundaries for new business models and technologies [2] - A case regarding malicious defamation by a customer against a business demonstrates the legal recourse available for businesses to protect their reputation and seek damages for harm caused by false statements [3] Group 2 - Additional typical cases include those related to the infringement of trade secrets in the electric vehicle chassis technology and civil public interest litigation concerning ecological damage, indicating a broader application of the Civil Code in various sectors [4]

Group 1 - The core viewpoint emphasizes the importance of the Civil Code in enhancing judicial efficiency and addressing public concerns, particularly in areas affecting daily life and rights protection [1] - The Supreme People's Court has released a series of typical cases to illustrate the implementation of the Civil Code, focusing on issues such as property rights, elder rights protection, and workplace harassment [1][4] - The cases highlight the judiciary's commitment to serving the public and ensuring that legal services meet the needs of the community [1][4] Group 2 - The case regarding the installation of elevators in old residential buildings underscores the significance of neighborly relations and the legal framework governing property rights, with a ruling favoring the majority of homeowners [2][3] - The court's decision reflects the balance between individual rights and community benefits, promoting a harmonious living environment [3][4] - The ruling serves as a precedent for similar disputes, reinforcing the principle of mutual understanding among neighbors [3][4] Group 3 - The case involving the installation of electric vehicle charging stations emphasizes the responsibility of property management companies to facilitate such installations, aligning with national energy-saving initiatives [7][8] - The court ruled that property management must support homeowners' rights to install charging facilities, reflecting a commitment to environmental sustainability [8][9] - This case illustrates the judiciary's role in addressing practical issues faced by residents, thereby enhancing their living conditions [9] Group 4 - The case concerning the elderly care service contract highlights the legal obligations of service providers to adhere to contractual agreements, particularly in the context of elder care [11][12] - The court's ruling mandates the return of prepaid fees to the plaintiff, reinforcing the importance of service quality in the elder care industry [12][13] - This case serves as a guideline for the development of the elder care sector, ensuring that the rights of senior citizens are protected [13] Group 5 - The workplace harassment case illustrates the legal framework surrounding employee rights and employer responsibilities, particularly in preventing sexual harassment [18][19] - The court upheld the company's decision to terminate an employee for violating established conduct rules, emphasizing the importance of a safe work environment [19][21] - This ruling reinforces the legal standards for workplace behavior and the protection of employees' dignity [21] Group 6 - The case involving online defamation among fans highlights the legal implications of social media interactions and the protection of personal reputation [23][24] - The court's decision to hold individuals accountable for defamatory statements reflects the judiciary's role in maintaining a respectful online environment [24][25] - This case sets a precedent for addressing online harassment and promoting responsible behavior among internet users [25][26] Group 7 - The traffic accident case involving an elderly worker emphasizes the need for legal protections for older individuals in the workforce, particularly regarding compensation for lost income [30][31] - The court's ruling supports the claim for lost wages, recognizing the ongoing contributions of older workers to the economy [31][32] - This case highlights the importance of safeguarding the rights of elderly individuals in labor-related matters, promoting their active participation in society [32][33]

Group 1 - The Supreme People's Court has released a series of typical cases related to the Civil Code on its fifth anniversary, focusing on traditional virtues such as bravery, filial piety, and honesty [1] - A case involving a person injured while performing a good deed highlights the court's stance on encouraging altruism, ruling that the beneficiary should provide appropriate compensation to the injured party [1] - Another case addresses the obligations of a media company towards its network anchors, where the court ruled against the company for infringing on the anchor's dignity and promoting unhealthy practices in the industry [1] Group 2 - A case concerning inheritance rights illustrates the consequences of neglecting filial duties, where a son who abandoned his parents was ruled to lose his inheritance rights due to his long-term neglect [2] - The court's decision emphasizes the importance of fulfilling familial responsibilities, as the son was deemed to have abandoned his parents, leading to a ruling in favor of the second-order heir [2]