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]

Core Viewpoint - The article discusses the recent trends and developments in the tax policies and their implications for businesses in Chongqing, highlighting the importance of compliance and strategic planning for companies to optimize their tax liabilities [10][11]. Group 1: Tax Policy Changes - Recent adjustments in tax regulations have been implemented to enhance the business environment in Chongqing, aiming to attract more investments and support local enterprises [10]. - The local government has introduced various tax incentives, including reductions in corporate income tax rates for eligible businesses, which could lead to significant savings for companies operating in the region [10]. Group 2: Compliance and Strategic Planning - Companies are encouraged to stay updated on the latest tax regulations to ensure compliance and avoid potential penalties, which could impact their financial performance [10]. - Strategic tax planning is emphasized as a crucial aspect for businesses to leverage available incentives and optimize their overall tax burden, thereby improving profitability [10]. Group 3: Economic Impact - The changes in tax policies are expected to stimulate economic growth in Chongqing by fostering a more favorable business climate, which could lead to increased investment and job creation [10]. - The article suggests that businesses that effectively navigate the evolving tax landscape will be better positioned to capitalize on growth opportunities in the region [10].

Core Viewpoint - The article discusses a legal dispute regarding the responsibility for roof repairs in a residential building, highlighting the complexities of shared property ownership and the use of public maintenance funds. Group 1: Legal Dispute Overview - A resident, Mr. Li, is seeking compensation from the property management for roof repair costs amounting to over 19,000 yuan due to persistent leaks [2][3] - The judge, Wang Xiaxia, is mediating the case and has noted the shared ownership of the roof among all homeowners, complicating the determination of responsibility [3][4] Group 2: Mediation Efforts - The judge suggests considering the use of the building's public maintenance fund to cover the repair costs, aiming for a resolution that is acceptable to both parties [4][5] - Despite the judge's efforts to facilitate a settlement, the property management remains hesitant, and the situation is further complicated by the need for a professional assessment of the leak [3][5] Group 3: Community Engagement - The judge conducts a community education session to clarify homeowners' rights and responsibilities regarding shared property maintenance, which is crucial for gaining support for the proposed solution [10][11] - Following the educational efforts, a significant number of homeowners begin to support the use of the public maintenance fund, with two-thirds agreeing to sign, meeting the minimum requirement for fund usage [10][11]

Core Viewpoint - The article emphasizes the importance of the Civil Code of the People's Republic of China, particularly its relevance to tax regulations and compliance in business operations [3]. Tax Regulations Summary - Article 7 states that civil subjects must adhere to the principle of good faith in their activities [5]. - Article 86 mandates that profit-making entities must follow commercial ethics, ensure transaction safety, and accept government and social supervision [5]. - Article 19 of the Tax Collection and Administration Law requires taxpayers to maintain proper accounting records according to relevant laws and regulations [5]. - Article 24 specifies that taxpayers must keep accounting books and related documents for a prescribed period [5]. - Article 21 highlights the obligation of individuals and entities to issue and use invoices correctly during business transactions [6]. - Article 20 requires taxpayers to submit their financial and accounting systems for tax authority record [6]. - Article 23 mandates the installation and proper use of tax control devices by taxpayers [6]. - Article 60 outlines penalties for failing to install or improperly using tax control devices, with fines ranging from 2,000 to 10,000 yuan [7]. - Article 25 emphasizes the necessity for taxpayers to submit tax declarations accurately and on time [7]. - Article 31 states that taxpayers must pay taxes within the deadlines set by laws or tax authorities [8]. - Article 30 requires withholding agents to fulfill their tax withholding obligations [8]. - Article 6 mandates that taxpayers and withholding agents provide truthful information to tax authorities regarding tax matters [8].

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Core Viewpoint - The article discusses the tax-related provisions in the "Civil Code of the People's Republic of China," particularly focusing on resource tax and water resource tax, highlighting their implications for taxpayers and the environment [3]. Resource Tax - Resource tax applies to units and individuals developing taxable resources within the territory and jurisdiction of the People's Republic of China [5]. - Exemptions from resource tax include: - Crude oil extracted and transported for heating within the oil field [5]. - Coalbed gas extracted for safety production needs [5]. - Reductions in resource tax include: - 20% reduction for crude oil and natural gas extracted from low-yield oil and gas fields [5]. - 30% reduction for high-sulfur natural gas, tertiary oil recovery, and crude oil and natural gas from deep-water oil and gas fields [5]. - 40% reduction for heavy oil and high-viscosity oil [5]. - 30% reduction for minerals extracted from depleted mines [5]. - The State Council can exempt or reduce resource tax to promote resource conservation and environmental protection, subject to the approval of the Standing Committee of the National People's Congress [5]. Water Resource Tax - The water resource tax targets surface water and groundwater, excluding unconventional water sources such as recycled water, rainwater, seawater, and brackish water [6]. - Surface water encompasses dynamic and static water on land, including rivers, lakes, and water resource allocation projects [6].