Core Points - The arrival of the "Chushu" solar term indicates the beginning of the end of the hot weather, but the transition from heat to cool varies across regions in China [1] - The persistent influence of the subtropical high pressure will lead to frequent high temperatures in areas along the Yangtze River, particularly in Hubei and Hunan, where temperatures may reach 37 to 39°C, with some areas exceeding 40°C [4][2] - The high temperature range will be temporarily reduced in regions like Henan, Anhui, and Jiangsu due to rain from the 23rd to the 26th, with some areas experiencing temperatures below 30°C [6] - Starting from the 24th, the high temperature range will significantly decrease due to rainfall, although high temperatures may re-emerge as rainfall weakens [7] - Historical data from 1991 to 2020 shows that high temperature occurrences during the Chushu period are primarily in southern regions, with Chongqing having the highest average of 4.1 high-temperature days [9]

Core Viewpoint - The article discusses tax incentives for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, highlighting exemptions and reductions in corporate income tax for specific activities [9][10]. Tax Incentives - Enterprises involved in the following activities are exempt from corporate income tax: 1. Cultivation of vegetables, grains, tubers, oilseeds, legumes, cotton, hemp, sugar crops, fruits, and nuts [9]. 2. Breeding of new varieties of crops [9]. 3. Cultivation of traditional Chinese medicinal materials [10]. 4. Cultivation and planting of timber [10]. 5. Raising livestock and poultry [10]. 6. Collection of forest products [10]. 7. Services related to agriculture, forestry, animal husbandry, and fishery, including irrigation, initial processing of agricultural products, veterinary services, agricultural technology promotion, and machinery operation and maintenance [10]. 8. Ocean fishing [10]. Reduced Tax Rates - Enterprises engaged in the following activities are subject to a 50% reduction in corporate income tax: 1. Cultivation of flowers, tea, and other beverage crops and spice crops [10]. 2. Marine aquaculture and inland aquaculture [10]. Policy Basis - The tax incentives are based on the following legal provisions: 1. Article 27(1) of the Corporate Income Tax Law of the People's Republic of China [11]. 2. Article 86 of the Implementation Regulations of the Corporate Income Tax Law of the People's Republic of China [11].

Core Viewpoint - The article discusses the ongoing high temperatures and rainfall patterns in various regions of China, particularly focusing on the impact of the subtropical high pressure and the upcoming weather changes during the transition into the autumn season [1][2][3]. Summary by Sections Weather Patterns - The subtropical high pressure remains strong, leading to persistent high temperatures in regions south of the Yellow River, especially along the Yangtze River, where high temperatures are expected to frequently occur over the next seven days [1][2]. - A new round of rainfall is forecasted for northern regions, including parts of the northwest, north China, and northeast, with some areas experiencing moderate to heavy rain, and localized heavy rain [1][2][3]. Temperature Forecast - The areas most affected by high temperatures over the next week include southern Huanghuai, Jianghuai, Jianghan, and northern Jiangnan, with some regions expected to reach maximum temperatures between 37°C and 39°C, and locally exceeding 40°C [3][4]. - Despite the high temperatures, rainfall will influence the temperature range, with northern Huanghuai expected to temporarily exit the high-temperature zone due to rain, while southern regions like Guangdong and Guangxi will also see a reduction in high temperatures following rainfall [4]. Public Advisory - The article advises the public to stay informed about weather warnings and forecasts, especially regarding potential secondary disasters such as flash floods and landslides due to continuous rainfall [2][4].

Group 1 - The core viewpoint is that Beijing is experiencing a temporary relief from heat as the temperature drops below 30°C, with frequent rain expected [1][2][3] - On August 22, the maximum temperature reached 32°C, indicating a continuation of hot weather before the change [1] - The weather forecast for today includes light rain, with a maximum temperature of 29°C and a minimum of 22°C, along with a north wind of 2 to 3 levels [1] Group 2 - The weather conditions for the weekend are expected to feature a lot of cloud cover and scattered light rain, prompting the public to carry rain gear when going out [2][3] - The meteorological department advises caution due to potentially slippery roads caused by the rain [3]