Core Viewpoint - The establishment of the first county-level legal service station in Lianshan, Qingyuan, aims to support high-quality urban-rural coordinated development through legal services, enhancing the business environment and promoting the "Hundred Thousand Ten Thousand Project" [11][12][15]. Group 1: Legal Service Station Establishment - The legal service station in Lianshan is a significant outcome of the "Legal Service Qingyuan Action," aimed at providing quality legal resources to grassroots levels [11][12][13]. - This initiative is part of the provincial federation's efforts to strengthen the legal support for private enterprises and improve the business environment in Lianshan [14][15][18]. Group 2: Event Details and Participation - The event included a ceremony for the unveiling of the legal service station, attended by key officials from the provincial and local governments, highlighting the importance of legal services in supporting local enterprises [5][6][9]. - Approximately 120 participants attended the main venue, with over 100,000 people engaging through online platforms, indicating a strong interest in legal support for businesses [49][50]. Group 3: Legal Education and Support - The event featured a lecture on the Civil Code and the Private Economy Promotion Law, aimed at helping entrepreneurs understand and apply legal frameworks effectively [40][41][42]. - Legal consultation services were provided to local enterprises, enhancing their ability to mitigate legal risks [44][45].

Group 1 - The Tianjin Municipal Planning and Natural Resources Bureau organized an event focusing on the "Civil Code into Enterprises" initiative, aimed at promoting fair competition and optimizing the financing and investment environment for private enterprises [1][2] - Legal advisors provided a comprehensive explanation of the key contents of the Private Economy Promotion Law, emphasizing its importance in protecting the legitimate rights and interests of private enterprises [1][2] - The event included a systematic review of the drafting process, historical significance, and core values of the Civil Code, transforming abstract legal provisions into practical guidelines for business operations [1] Group 2 - Representatives from Tianjin Chuangye Environmental Protection Group, Tianjin Jiutian Qixin Technology Co., and Tianjin Changhe Measurement and Control Technology Co. raised inquiries regarding real estate registration and the implementation of the Private Economy Promotion Law [1] - The Tianjin Bureau's legal department aims to create a favorable legal environment for business development by aligning legal services with enterprise needs, as part of the government's initiative to optimize the business environment [2] - Future plans include ongoing legal services related to land policy, with a focus on understanding enterprise needs and providing targeted, high-quality legal consulting services [2]

Core Viewpoint - The article emphasizes the importance of issuing invoices in business transactions and the legal implications of failing to do so, highlighting consumer rights and the responsibilities of businesses under the law [7][8]. Summary by Relevant Sections Invoice Issuance Regulations - According to the "Invoice Management Measures of the People's Republic of China," businesses are required to issue invoices for sales and services, with specific provisions for penalties if invoices are not issued [8]. - The law states that failure to issue an invoice can result in fines of up to 10,000 yuan, and any illegal gains may be confiscated [8]. Consumer Rights - Consumers have the right to request invoices and can demand compliance from businesses that fail to issue them, reinforcing the principle of good faith in business operations [7]. - The article illustrates a scenario where a consumer insists on their rights regarding invoice issuance and product exchanges, showcasing the legal backing for such claims [6][7]. Business Compliance - Businesses are urged to comply with tax regulations and maintain proper invoicing practices to avoid penalties and protect their credit records [7][8]. - The article mentions a case where a business agreed to issue invoices after being informed of the legal requirements, indicating a shift towards better compliance [7].

Core Viewpoint - The article emphasizes the importance of understanding the Civil Code and tax laws through practical cases, aiming to enhance public awareness and knowledge about legal rights and tax obligations [1]. Group 1: Lease Contracts and Tax Issues - The validity of a lease contract remains intact even if the property is sold during the lease period, as per Article 725 of the Civil Code [2]. - Landlords are required to pay taxes on rental income, including value-added tax and personal income tax [2]. Group 2: Tax Responsibilities in Contracts - Tax responsibilities in contracts should be clearly defined; if not specified, each party is responsible for their own tax obligations as per Articles 510 and 511 of the Civil Code [3]. - Legal tax obligations cannot be altered by contract agreements, meaning sellers must still pay personal income tax even if the buyer agrees to cover it [3]. Group 3: Business Operations and Legal Compliance - Businesses should clearly outline contract terms to avoid disputes that could lead to tax risks, particularly regarding payment methods and timelines [4]. - Understanding the Civil Code's provisions related to business operations, contract signing, and property rights is crucial for compliance and risk management [4]. Group 4: Tax Awareness and Legal Education - Individuals and businesses are encouraged to enhance their legal awareness and knowledge of tax laws, seeking guidance from tax authorities when needed [5]. - A collaborative effort is needed to foster a sound legal environment and tax order, promoting compliance and protection of legal rights [5].

欢迎扫描下方二维码关注： 民法典 "税税"念 ——涉税要点务必知晓 法 / 税 / 同 / 行 / 护 / 航 / 美 / 好 / 生 / 活 前言：2020年5月28日，第十三届全国人民代表大会第三次会议通过《中华人民共和国民 法典》,自2021年1月1日起实施。这是新中国成立以来第一部以"法典"命名的法律，是新时代 我国社会主义法治建设的重大成果，被誉为"社会生活的百科全书"。《中华人民共和国民法 典》共计7编、1260条，各编依次为总则、物权、合同、人格权、婚姻家庭、继承、侵权责任 以及附则。2025年5月，我们迎来了《中华人民共和国民法典》施行后的第五个"民法典宣传 月"。民法典的每一项条款都紧密关联着我们的日常生活，其中，很多与税相关，下面，让我 们一同深入了解《中华人民共和国民法典》在实际生活中与"税"有关的要点。 要点1 代管人税收责任 《中华人民共和国民法典》第四十三条 财产代管人应当妥善管理失踪人的财产， 维护其财产权益。失踪人所欠税款、债务和应付的其他费用，由 财产代管人从失踪人 的财产中支付 。 财产代管人因故意或者重大过失造成失踪人财产损失的,应当承担赔偿 责任。 《中华人民共和国民法 ...

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]