Core Viewpoint - The article emphasizes that effective tax policies should not merely focus on maximizing revenue but should be designed to enable businesses to thrive, thereby fostering economic growth and sustainable tax revenue generation [2][41]. Group 1: Overview of VAT Reform - The Ministry of Finance and the State Taxation Administration has solicited public opinions on the draft implementation regulations for the VAT law [3]. - VAT is a significant tax in China, projected to generate 6.57 trillion yuan in 2024, accounting for 38% of the total national tax revenue [4]. - The draft regulations consist of 57 articles covering key areas such as tax rate application, tax amount calculation, and tax incentives [7]. Group 2: Reasons for Reform - The reform is driven by the need to address multiple practical issues and development demands, including the complexity of the current VAT system established since 1994 [10][9]. - The new regulations aim to clarify who pays taxes, how much, and how deductions are managed, thereby reducing compliance costs for businesses [13][14]. Group 3: Key Changes in the Draft Regulations - Small-scale taxpayers can only upgrade their status and cannot revert to small-scale once classified as general taxpayers, closing loopholes for tax avoidance [15][16]. - The draft clarifies situations where input tax cannot be deducted, such as for personal consumption expenses, which simplifies accounting for businesses [19]. - The regulations tighten the rules around invoicing, preventing businesses from issuing false invoices to help clients save on taxes [20]. Group 4: Impact on Industries - Manufacturing and cross-border e-commerce are expected to benefit significantly from the new regulations, particularly due to clearer definitions of "overseas consumption" [25][28]. - The new rules allow for full deduction of input tax for equipment purchases under 5 million yuan, which can free up capital for businesses to invest in upgrades and R&D [24][26]. - The financial and real estate sectors will face stricter regulations regarding tax deductions, prompting businesses to be more vigilant about their expenses [34][36]. Group 5: New Opportunities and Challenges - The regulations may lead to the emergence of new professions, such as cross-border tax architects and digital tax management consultants, as businesses adapt to the new tax landscape [37]. - Companies may explore innovative strategies to optimize their tax burdens, such as forming cooperatives to benefit from tax exemptions [38].

第三重底气，源于年轻人。根据灯塔专业版数据，《浪浪山小妖怪》的观众中25到29岁的年轻人占 比最高，达到26%。他们中很多不是陪孩子来看的爸妈，而是自己想看的"核心观众"。文化共鸣变成了 消费力。 这就是国产动画电影崛起的第一重底气——我们的传统IP，从未老去。 说到第二重底气，我们注意到，《浪浪山小妖怪》600人的主创制作团队，精细打磨1800多组镜 头，20多位画师完成近2000张场景。技术上看，《浪浪山小妖怪》选择水墨、写意、粗线条，甚至保 留"稚拙感"，这种看似反潮流、反效率的"不经济"选择，却让观众感受到情绪上的信任感，比如这条评 论，就说"难得看到返璞归真的画风，充满国风色彩的中国风。" 顾问团队里有不少是上美影的老艺术家，《哪吒闹海》《葫芦兄弟》那一代亲手把中国动画送上高 光的人，如今把一笔一画的功夫传给新一代。这是国产动画最沉甸甸的底气：审美自信与工匠精神的代 代相传。 央视网消息：今年暑期档，《浪浪山小妖怪》刷新了中国电影史上二维动画电影票房纪录。国产动 画电影屡创票房新高，下面我们就用数据来看看国产动画电影持续火爆的三重底气。 首先，第一重底气，从一个你我都熟悉的老故事讲起，它就是《西游记 ...

Core Viewpoint - The article discusses the challenges faced by gaming companies in enforcing regulations on minors' gaming time due to the rise of account rental services that allow minors to bypass restrictions [1][2][3]. Group 1: Regulatory Challenges - Multiple gaming platforms, including Tencent, have implemented restrictions on minors' gaming time, allowing only 27 hours over two months during the summer [1]. - Despite these regulations, minors can easily rent adult-registered accounts online for a few yuan, effectively circumventing the gaming time limits [2][3]. - The National Press and Publication Administration had previously mandated that minors could only play games for one hour on weekends and holidays, highlighting the ongoing struggle to enforce these rules [1]. Group 2: Account Rental Market - A significant number of students are renting gaming accounts to access higher-level features and skins, with many reporting that their peers have engaged in this practice [2]. - Various merchants have capitalized on this loophole, offering account rental services on e-commerce platforms, despite claiming that minors are prohibited from purchasing [2][3]. - The rental process often involves using software that bypasses the verification systems, allowing minors to play without restrictions [3]. Group 3: Legal and Ethical Implications - The provision of rental services and associated software that bypasses verification is considered illegal, as it violates the terms set by gaming companies [4][5]. - While renting or selling personal gaming accounts may breach user agreements, it is not inherently illegal unless it involves minors attempting to circumvent regulations [5]. - The lack of specific regulations governing the rental of gaming accounts complicates enforcement, as many platforms operate within a gray area of legality [5].