2025.12.31 本文字数：1631，阅读时长大约2分钟 作者 |第一财经 蔡真 这一年，我见识了各种"规则"与"潜规则"，也周旋于其中。 "有些事，我们只做不说"，一位地级市商务局领导面对下属的请教，在电话里如此回答。 能做不能说的事，一般叫"潜规则"，也可以叫"常规操作"。在一些地市，地方商务局为了完成上级要求 的外贸出口目标，便联系当地的外贸从业者开设空壳公司。这些公司具备出口资质，从沿海报关中介手 中购买数据。这些数据形成于没有资质的中小出口商家，他们不关心以谁的名字报关，买数据的也不关 心出口的究竟是什么，而商务部门更不关心空壳公司有没有人员参保、有没有缴税，财政局也只是根据 名单和数额给企业发放奖励资金。 这些"无主"的数据像新大陆，被需要的地方占领瓜分，换来掩耳盗铃的政绩。这样的事情持续了十数 年，已成常规操作，但依然无法摆到台前，不然不会"只做不说"。直到政府"帮手"身陷囹圄，我们才通 过采访知道了行业秘辛，也才得到前述商务局长的通话录音。 我们引述了企业主及家属、公检方、报关中介、商务部门官员和律师的看法以及大量的裁判文书和部委 条文。报道发出后，行业内外的一些朋友给出了"扎实"的评价。 ...

2025.12. 31 本文字数：1631，阅读时长大约2分钟 作者 | 第一财经 蔡真 这一年，我见识了各种"规则"与"潜规则"，也周旋于其中。 "有些事，我们只做不说"，一位地级市商务局领导面对下属的请教，在电话里如此回答。 能做不能说的事，一般叫"潜规则"，也可以叫"常规操作"。在一些地市，地方商务局为了完成上级要 求的外贸出口目标，便联系当地的外贸从业者开设空壳公司。这些公司具备出口资质，从沿海报关中 介手中购买数据。这些数据形成于没有资质的中小出口商家，他们不关心以谁的名字报关，买数据的 也不关心出口的究竟是什么，而商务部门更不关心空壳公司有没有人员参保、有没有缴税，财政局也 只是根据名单和数额给企业发放奖励资金。 这些"无主"的数据像新大陆，被需要的地方占领瓜分，换来掩耳盗铃的政绩。这样的事情持续了十数 年，已成常规操作，但依然无法摆到台前，不然不会"只做不说"。直到政府"帮手"身陷囹圄，我们才 通过采访知道了行业秘辛，也才得到前述商务局长的通话录音。 我们引述了企业主及家属、公检方、报关中介、商务部门官员和律师的看法以及大量的裁判文书和部 委条文。报道发出后，行业内外的一些朋友给出了"扎实"的评 ...

这一年来，我们奔赴在全国各地事件现场，目睹和记录变化的发生，在冷眼和热血中交替。 这一年，我见识了各种"规则"与"潜规则"，也周旋于其中。 "有些事，我们只做不说"，一位地级市商务局领导面对下属的请教，在电话里如此回答。 能做不能说的事，一般叫"潜规则"，也可以叫"常规操作"。在一些地市，地方商务局为了完成上级要求 的外贸出口目标，便联系当地的外贸从业者开设空壳公司。这些公司具备出口资质，从沿海报关中介手 中购买数据。这些数据形成于没有资质的中小出口商家，他们不关心以谁的名字报关，买数据的也不关 心出口的究竟是什么，而商务部门更不关心空壳公司有没有人员参保、有没有缴税，财政局也只是根据 名单和数额给企业发放奖励资金。 这些"无主"的数据像新大陆，被需要的地方占领瓜分，换来掩耳盗铃的政绩。这样的事情持续了十数 年，已成常规操作，但依然无法摆到台前，不然不会"只做不说"。直到政府"帮手"身陷囹圄，我们才通 过采访知道了行业秘辛，也才得到前述商务局长的通话录音。 我们引述了企业主及家属、公检方、报关中介、商务部门官员和律师的看法以及大量的裁判文书和部委 条文。报道发出后，行业内外的一些朋友给出了"扎实"的评价。 以 ...

Core Viewpoint - The incident involving the plagiarism in the "Forest Fire Prevention Plan (2023-2030)" by the Pingluo County government highlights serious issues regarding accountability and the integrity of government documents, revealing a troubling trend of shifting responsibility to third-party companies [1][2][3]. Group 1: Incident Overview - The Pingluo County government published a document that contained verbatim descriptions from a document of Anhua County, located 400 kilometers away, including names of towns that do not exist in Pingluo [1]. - After media exposure, the government acknowledged the plagiarism and promised to rectify the document and improve oversight [1]. Group 2: Accountability Issues - A local official attributed the plagiarism to a "third-party company," downplaying the seriousness of the oversight and failing to take responsibility [2][3]. - The act of shifting blame to third parties undermines the legal responsibilities of government agencies, which are mandated to ensure the accuracy and reliability of public documents [2]. Group 3: Governance and Responsibility - The incident reflects a distorted logic in local governance where critical areas of power and resource allocation are tightly controlled, while responsibilities for detailed and labor-intensive tasks are outsourced [3]. - The government procurement laws stipulate that purchasing services does not equate to transferring responsibility, emphasizing that the government must ensure the quality and compliance of the services it procures [3]. Group 4: Broader Implications - The incident is indicative of a larger issue within the administrative system, where individuals evade accountability, leading to a deterioration of government efficiency and public trust [4]. - The need for strict enforcement of accountability measures is essential to prevent similar incidents in the future, ensuring that public documents and decisions withstand scrutiny [4].

Group 1 - The core viewpoint emphasizes the importance of breaking informal rules (潜规则) that lead to corruption and misconduct within party organizations, highlighting the need for strict political discipline and regulations to maintain a healthy political environment [1][2] - The article discusses the negative impact of informal rules, which include power rent-seeking and unethical behavior, on the integrity of party members and the public's trust in government [1] - It stresses that eliminating the conditions that allow informal rules to thrive requires effective measures, transparency in power operations, and strict punishment for violations [1] Group 2 - The fundamental strategy to combat informal rules is to establish clear regulations that promote integrity and accountability within party organizations [2] - The article notes that the effectiveness of these regulations depends on their execution, urging party members to internalize and adhere to the established rules [2] - It concludes that as formal regulations strengthen, informal rules will diminish, leading to a more positive political climate [2]

Core Insights - The article discusses the wealth accumulation of He Shen during the Qing Dynasty, particularly through the manipulation of the tax system and the control of key revenue sources like the Guangdong Customs and the Chongwenmen Tax Station [2][12][20] - It highlights the systemic corruption and the intertwining of state power and personal wealth, illustrating how He Shen leveraged his positions to extract wealth from both domestic and international trade [16][19] Group 1: Wealth Accumulation Mechanisms - He Shen's wealth peaked at 1.1 billion taels of silver, primarily derived from monopolizing military funds, tax revenues, and land acquisitions [2][12] - The Guangdong Customs, referred to as "Tianzi Nanku," was a crucial revenue source, with its tax revenue reaching approximately 1.17 million taels, accounting for 70% of national customs revenue at its peak [8][12] - The "regulatory fees" collected at the Guangdong Customs often exceeded the official tax revenues, with over 100 different fees contributing to a significant gray income stream [4][9] Group 2: Corruption and Governance - The article describes a dual system of taxation where "official taxes" and "regulatory fees" coexisted, revealing the flaws in Qing Dynasty fiscal management [10][12] - He Shen's management style involved a system of patronage and corruption, where customs officials were incentivized to share a portion of their income with him, creating a cycle of systemic corruption [6][19] - The Chongwenmen Tax Station operated similarly, with He Shen overseeing its operations, further consolidating his control over tax revenues and facilitating personal enrichment [15][16] Group 3: Economic Impact - The manipulation of tax systems led to a distortion of economic competition, with Chinese tea prices in Europe being 15% higher than Indian tea due to the added costs from regulatory fees [12][20] - The systemic corruption and inefficiencies resulted in significant revenue losses, with over 500,000 taels lost annually due to smuggling and tax evasion [12][20] - The article concludes that the intertwining of state power and personal wealth ultimately contributed to the decline of the Qing Dynasty, as the lack of political reform and commercial freedom led to a fragile economic structure [20]