IFixit also gives the detailed information of each component on the US version of the iPhone 14 Pro Max motherboard as follows:

Look at one side of the motherboard where the main control SoC is located:

Red: Apple A16 processor, model APL1W10/339S01104, 64-bit six-core CPU＋+five-core GPU, OEM by TSMC’s 6nm process. In fact, A16 should be under the memory of Samsung K3LK2C20 cm-EGCP 6GB LPDDR 5 SDRAM, and packaged together by POP stack.

Orange: apple APL109A/338S00942 power management chip.

Yellow: Apple /Dialog Semiconductor 338S00839-B0 Power Management Chip

Green: Broadcom BCM59365EA1IUBG wireless power receiver

Sky Blue: stmicroelectronics (ST)STB601A05 Power Management Chip

Dark blue: Apple /Dialog Semiconductor 338S00819-A1 power management chip

Purple: Texas Instruments TPS65657B0 display power chip

Red: Texas Instruments LM 3567A1 LED flash driver

Orange: apple /Cirrus Logic 338S00738 audio codec

Yellow: It may be ADI’s taptic engine driver.

Green: Texas Instruments CD3710A1 VCSEL array driver

Sky Blue: NXP Semiconductor CBTL1618A0 Display Port Multiplexer

Dark blue: Texas Instruments USB 2.0 dual repeater

Purple: Anson DC-DC converter

Red: it may be anson DC-DC converter.

Orange: It may be stmicroelectronics serial EEPROM memory.

Blue: It may be a module of Universal Scientific Industrial Co.，Ltd..

Yellow: Broadcom AFEM-8245 front-end module

Look at the component layout on the inner surface of another motherboard opposite to A16 processor (although the US version of iPhone 14 series has upgraded eSIM, there is still a SIM card reader inside Pro Max after disassembly):

Red: stmicroelectronics ST33J safety element

Orange: apple /Cirrus Logic 338S00537 audio amplifier

Yellow: Qualcomm PMX65 power management chip.

Green: Qualcomm QET7100 envelope tracker

Sky blue: It may be Qualcomm PMK65 clock generator.

Dark blue: It may be the envelope tracker of Qorvo.

Purple: It may be stmicroelectronics’s power management chip.

Red: NXP Semiconductors SN210V NFC controller with safety components

Orange: Satellite communication module (possible)

Yellow: Qualcomm SDX65M X65 5G modem (Snapdragon X65)

Green: Qualcomm SDR735 RF transceiver

Sky blue: Qualcomm SMR546 RF transceiver

Dark blue: Broadcom AFEM-8231 front-end module

Purple: Skyworks SKY58290-20 front-end module

Red: Broadcom AFEM-8240 front-end module

Orange: Could it be Skyworks SKY58853-17? Front end module

Yellow: It may be Skyworks SKY52628 antenna switch module.

Green: It may be Skyworks SKY5xx92-16 power amplifier module.

Purple: Bosch’s 6-axis accelerometer/gyroscope

Let’s look at the component layout on the other side of the motherboard:

Red: Sandisk SDMVGKLK2 128G 128 GB NAND flash memory

Orange: Apple /Dialog Semiconductor 338S00819-A1 Power Management

Yellow: possible apple /Cirrus Logic 338S00843 voice processor.

Green: Apple /Cirrus Logic 338S00537 Audio Amplifier

Sky blue: possible apple /Dialog semiconductor 338S0081C? Power management

Dark blue: Texas Instruments TI) TPS61280H DC-DC converter.

Purple: It may be the technical scheme of stmicroelectronics (ST) electronic engineering.

Red: It may be Infineon load switch.

Orange: NXP Semiconductors NTB0101GS1 1-bit conversion transceiver

Yellow: Texas Instruments LSF0101 1-bit bidirectional voltage level converter

Purple: It may be a wireless/Bluetooth module (possible).

Red: It may be a connector connected to a satellite antenna.

Orange: 5G millimeter wave patch antenna

Next, look at the camera part. Although the iPhone 14 Pro/Pro Max series is still a three-camera scheme with super wide angle+wide angle+telephoto, and equipped with a LiDAR lens, the main camera is upgraded to a brand-new 48-megapixel sensor for the first time, with a unit pixel area of 1.22μ M, supporting the four-pixel integration technology, and the unit pixel area can reach 2.44μ M, the lens aperture is f/1.78, the lens focal length is 24mm, and it is equipped with the second generation sensor displacement anti-shake technology. However, on the ultra-wide-angle and telephoto lenses, they still maintain 12 million pixels, the equivalent focal length of telephoto lens is 77mm, and the equivalent focal length of ultra-wide-angle lens is 13 mm.

In terms of camera module size, the camera module size of iPhone 14 Pro is slightly larger than that of iPhone 13 Pro.

Disassemble the camera module, you can see the main camera sensor of iPhone 14 Pro, and continue to adopt the sensor shift image stabilization system first introduced by iPhone 12 Pro series, which greatly improves the anti-shake performance. In terms of the size of the main camera sensor, the iPhone 14 Pro has been expanded from 1/1.67 inch of the previous generation to 1/1.31 inch.

Compared with the previous generation, the rear lidar module of iPhone 14 Pro only has a slight change in cable design.

Although the "Microcomputer Branch" does not indicate the suppliers of the lens module, image sensor and laser radar module of the iPhone 14 Pro series, according to the previous data, the rear lens module of the Pro series should be mainly supplied by Dali Light, and the image sensor is mainly supplied by Sony. The rear lidar module is mainly supplied by Sony. As for the front Face ID module, the Face ID of iPhone 13 series was previously supplied by Foxconn and LG Innotek, but the Face ID of 14 Pro series has been improved, so it is uncertain whether it will still be supplied by these two companies.

There is a dustproof and waterproof apron around the inside of the rear flash of iPhone 14 Pro, which is quite different from the previous generation. After violent disassembly, it can be seen that the rear flash of iPhone 14 Pro has changed from two bulbs in the previous generation to a big bulb, but Apple has divided it into nine parts, which can adaptively control the flash intensity, brightness and uniformity. Both have improved.

The bottom speaker module of iPhone 14 Pro is basically the same in size as the previous generation.

Although the motor size of iPhone 14 Pro has shrunk compared with the previous generation, the external specifications close to 0920 are still excellent.

The sub-board structure at the bottom is the same as the previous generation, which is integrated with barometer, two microphones and a charging port. There is a dustproof and waterproof rubber ring on the inner side of the bottom speaker window.

In terms of battery, the iPhone 14 Pro series is still an L-shaped battery. From the perspective of the National Bank version disassembled by "Microcomputer", the battery capacity of the iPhone 14 Pro is 3,200 mAh, which is 105 mAh higher than that of the previous generation. The supplier is Huizhou Desai; The battery capacity of iPhone 14 Pro Max is 4323 mAh, which is 29 mAh less than the previous generation. The supplier is Xinwangda.

△iPhone 14 Pro battery information

△iPhone 14 Pro Max battery information

There are some parts on the back shell of the iPhone 14 Pro series, and the structure has been slightly adjusted. The WiFi antenna and NFC antenna are integrated on a flat cable, and the physical buttons and wireless charging module are integrated as in the previous generation.

Summary:

Judging from the above disassembly report and the existing public information,Although the hardware configuration of the iPhone 14/14 Pro has not been greatly upgraded as that of the Pro series, its internal structure has been redesigned, and the "sandwich" design has greatly improved the maintainability.

Therefore,IFixit gave a high score of 7 (out of 10) for the repairability score of iPhone 14, which is also the highest score since iPhone 7. IFixit even said: "This is a big event, and Apple should make a major statement that the iPhone 14 has been redesigned from the inside out to make it easier to maintain."

Sam Goldheart of iFixit thinks: "In this era, product launch should not just brag about some small new features. Why doesn’t Cook brag about repairability? We didn’t know this would happen because Apple didn’t mention it at all. But they should do so. "

In addition, the two-way satellite communication function introduced by iPhone 14 series is also a focus of attention. The reason why the iPhone 14 series can support two-way satellite communication is mainly due to the upgrade of Qualcomm Snapdragon X65 baseband chip and Apple’s self-developed RF antenna.

According to previous data, Qualcomm Snapdragon X65 baseband chip can not only support the downlink rate up to 10Gbps, but also cover all major 5G bands including millimeter wave and Sub-6GHz band and their combinations. It is confirmed that the satellite communication of iPhone 14 series is supported by Qualcomm Snapdragon X65. The baseband chip has added a new 2.4 GHz n53 band function to support the satellite of Globalstar, a satellite communication company cooperated by Apple.

ICJay Monroe, executive chairman of Globalstar, boasted at the press conference earlier this year: "We appreciate the close relationship with Qualcomm since the company was founded, and thank their team for their hard work in helping us realize the promise of Band n53." Globalstar previously announced that it agreed to use 85% of its current and future satellite network capacity to support the two-way satellite communication function of iPhone.

In addition, the addition of two-way satellite communication function, coupled with many existing communication functions such as 5G, WiFi, Bluetooth and GPS, not only greatly increases the number of antennas, but also brings greater challenges to antenna design. During the disassembly, we also saw some new designs of Apple on the antenna.

Disassembly also shows that although the iPhone 14 Pro series still uses 6GB of memory, it uses the latest LPDDR5 technology, while the previous generation iPhone 13 series is LPDDR4X.

Earlier, Apple had indicated that it would not consider using Changjiang storage flash memory in iphones sold in markets outside China, so we didn’t see the version using Changjiang storage flash memory in the disassembly of the US version of iFixit iPhone 14 series.

However, the three National Bank versions of the iPhone 14 series dismantled by Calculus have not found any flash memory with Yangtze River storage. But,According to the disassembly video of the National Bank version of iPhone 14 Pro Max released by a domestic blogger, the disassembled version uses flash memory supplied by Changjiang Storage.

Judging from the changes in the supply chain of Apple’s iPhone in recent years, the proportion of Chinese mainland suppliers in the Bank of China version of iPhone is growing continuously.

This may also be a measure taken by Apple to reduce the supply chain risks caused by the "US-China science and technology war" and "geopolitical issues".

Original title: 360′ s fast video APP releases short videos and is about to usher in the era of quality content.

In the past year, the short video industry has developed rapidly, and short video has become a new direction of investors’ attention. However, short video platforms emerge one after another, which is too demanding for quantity rather than quality, which directly leads to the difficulty in controlling short video content, and the quality of short video content has become the key to the development of short video industry.

Photo: 360 founder and CEO Zhou Hongyi delivered a one-minute speech.

On November 14th, 360 Express Video held an ultra-short video app-Express Video Conference in Beijing. At the conference, Zhou Hongyi, founder and CEO of 360 Group, gave a short speech for one minute, proposing to watch the video for one minute, so that every second of the video will be more exciting and busy people can watch interesting and informative videos in the shortest time.

A one-minute story only looks at the essence, only the essence.

As the first ultra-short video APP in the whole network, Fast Video has specially created a "1-minute series" column, which clips the wonderful scenes of film and television works to one minute, allowing users to watch the wonderful contents of the current wonderful film and television works in one minute, and quickly obtain the key points of the long drama series, compressing the entertainment time to one minute, but expanding the entertainment effect to the satisfaction of users.

One minute of ultra-short video naturally can’t make users wait for time. 360 Fast Video introduces the functions of fast playing and fast preview of ultra-short video, allowing users to see the climax of ultra-short video in one second, without wasting a minute or a second of entertainment time.

Fast video each video is only one minute long, which makes users worry about the integrity of the video story. Fast Video Select short videos with high quality for 1-3 minutes, and compress the story so as to finish a story in one minute.

Based on the background of 360 big data and artificial intelligence, Fast Video adds leading image vision artificial intelligence technology on the basis of other video platform technology reserves, and each released video is screened by the technical background, so that every work pushed to the client has quality and connotation, and can tell a story completely. Let users capture the wonderful in one minute and appreciate the wonders of the world in one minute.

Intelligent exploration engine helps users explore new fun.

The most common browsing mode of short video platforms is to push the updated content in the background immediately. Users browse in real time, and the video label is not obvious. Users often receive content that they are not interested in, so they can only skim over the uninterested content and skip to the next one.

Fast Video is a new generation of QVD intelligent exploration engine, which senses and records users’ emotions every time they browse video content, and analyzes users’ preferences through the background system. When the user browses the short video content next time, the background will be pushed to the client according to the user’s preference.

In addition to analyzing the length of time users watch videos, the free search function of fast videos is also one of the ways for the system to obtain users’ preferences. The fast video system strengthens the user’s emotional perception and free exploration, so that users can not only see interesting content, but also find other kinds of wonderful videos, bringing more excitement to users’ entertainment time.

Improving the quality of short video from the production team

The quality and connotation of short videos are inextricably linked with short video producers and teams. In order for users to watch fresher and better quality video content, Fast Video pays special attention to the video team.

Up to now, the fast video team has settled in tens of thousands of original video organizations and teams. At the same time, Fast Video said that Fast Video will invest 10 billion yuan to build an ultra-short video ecosystem and set up a fast fund plan.

In order to support video producers with ideas, but the technology is not up to standard for the time being, Fast Video provides a permanent and free editing tool-Fast Editing, aiming at providing a broader growth space and more lucrative returns for each video author.

Fast video starts with video content and strives to create an ultra-short video APP with high quality. It is worth looking forward to whether the fast video can enhance the awareness of short video platform content.

The number of netizens is 1.051 billion, and the Internet penetration rate is 74.4%-this is the latest statistical data on the development of Internet in China.

Huge netizens constitute a booming consumer market in China, laying a solid user base for the development of digital economy, and at the same time putting forward higher requirements for network security.

From September 5 to 11, 2022 National Cyber Security Publicity Week was held. This year’s publicity week will further popularize important laws and regulations such as the Network Security Law of the People’s Republic of China and the Data Security Law of People’s Republic of China (PRC), and promote network security knowledge and skills.

Without network security, there will be no national security, no stable economic and social operation, and it is difficult to protect the interests of the broad masses of the people.

General Secretary of the Supreme Leader stressed that the national cyber security work should adhere to the principle that cyber security is for the people and cyber security depends on the people, ensure the security of personal information and safeguard the legitimate rights and interests of citizens in cyberspace.

At present, telecommunication network fraud has become the crime type with the largest number of cases, the fastest increase, the widest coverage and the strongest response from the people. In May this year, the Ministry of Public Security announced five types of high-incidence telecommunication network fraud cases-single rebate, false investment and wealth management, false online loan, impersonating customer service and impersonating public security law. These five types of fraud accounted for nearly 80%.

Telecom fraud is fascinating, how to strengthen prevention and crack down on criminal behavior more accurately?

On September 2nd, the 13th the National People’s Congress Standing Committee (NPCSC) Conference voted to pass the Anti-Telecommunication Network Fraud Law of People’s Republic of China (PRC).

As a "small-cut" special legislation, the anti-telecommunication network fraud law, on the basis of summing up the experience of anti-fraud, focuses on strengthening the construction of preventive legal system, increasing the punishment for illegal criminals, and promoting the formation of a control pattern of anti-fraud, anti-fraud in the whole chain, anti-fraud in the whole industry and anti-fraud in the whole society.

Netizens have received rave reviews. "Internet life needs this sense of security."

Many people have seen the online rumor that "dead birds spread monkeypox virus" and "Huoxiang Zhengqi water can prevent heatstroke". Some online rumors with "nose and eyes" are hard to distinguish between true and false, and many people have been fooled.

On April 19, 2016, at the symposium on network security and informatization, General Secretary of the Supreme Leader emphasized: "Those who run websites should not blindly pursue click-through rates, those who open online stores should guard against counterfeiting, and those who do social platforms should not become rumor spreaders, and those who do search should not be ranked only by the amount of money."

In response to the "various" online rumors, recently, the Central Network Information Office launched a nationwide special campaign to "clear and crack down on online rumors and false information".

The special action will improve and perfect the rumor mechanism. This mechanism studies and improves the algorithm recommendation rules, and accurately pushes relevant rumor information to users who have been exposed to rumors and false information to improve the rumor effect.

The "big move" to improve network security is not limited to this.

On June 1, 2022, the cyber security law was officially implemented for the fifth anniversary. This basic law in the field of network security clearly stipulates the protection of personal information, the control of network fraud, the protection of key information infrastructure and real-name registration system, which has become an important milestone in the construction of cyberspace rule of law in China.

In view of the rampant black industrial chain of the Internet and the high incidence of network-related crimes, the "Net Net" action thunderstruck …

In order to make people feel more at ease online, China has built a firewall for network security from multiple dimensions.

Scan code to get small gifts, "bargain" for free goods, and "surfing the Internet" can save traffic … Behind these behaviors, there may be hidden crises.

Maintaining network security is inseparable from the active participation and initiative of every netizen.

Since 2014, China has held the National Cyber Security Publicity Week for nine consecutive years, which has effectively promoted the promotion of cyber security awareness and protection skills of the whole society; All kinds of network security publicity, so that netizens can master the corresponding network security skills; Online and offline online cyber security Expo theme exhibition, people can learn about new products and demonstration applications …

Network security awareness should always be "online", and surfing the Internet can be more secure.

The General Secretary of the Supreme Leader pointed out that it is necessary to adhere to the integrated development of cyber security education, technology and industry, and form a benign ecology of talent training, technological innovation and industrial development.

In recent years, China has not only built an effective network security system, but also taken a series of measures to promote the training of network security talents.

The Opinions on Strengthening the Discipline Construction and Personnel Training of Cyber Security was issued, and a first-class discipline of Cyberspace Security was established, and a demonstration project for the construction of a first-class cyber security college was implemented.

As of June this year, more than 60 universities in China have set up cyber security colleges, and more than 200 universities have set up cyber security undergraduate majors, with more than 20,000 cyber security graduates each year.

We will build a national network security talent and innovation base, promote the agglomeration and development of network security industry, and make breakthroughs in network security core technologies … Under the concerted efforts of all parties, the co-governance and co-construction of network security is getting better and better.

Network security is for people, and network security depends on people. Together, we will build a network security defense line, and the people’s sense of acquisition, happiness and security in cyberspace will continue to improve.

The 2023 Chengdu ITTF Mixed Team World Cup came to an end a few days ago. The box office of this brand-new event, which was created by the ITTF, was about 28 million yuan. More than 35,000 tickets were robbed in one hour in the first round of ticket sales, and 10,000 tickets were sold in the second round of ticket sales in 7 minutes.

According to the data, more than 20,000 fans outside Chengdu bought tickets to watch the game, and the average cost per fan ranged from 2,000 yuan to 7,000 yuan. The output value of sports industry, accommodation industry, catering industry, transportation industry and shopping reached 260 million yuan.

Consumption "increment"

A large number of people watch the events across provinces and cities, which drives a series of consumption such as tourism and transportation.

According to the data of barley net, the official ticketing platform, in 2023, there were 39,535 users of Chengdu ITTF mixed team World Cup, and the total number of tickets purchased was 60,139. Judging from the residence of the whole ticket purchasing crowd, Sichuan accounts for 15.45%, Guangdong 13.09%, Chongqing 8.88%, Zhejiang 8.08%, Jiangsu 5.36%, Shanghai 4.48%, Beijing 4.16%, Shandong 3.74%, Hubei 3.38% and Hunan 3.15%.

The proportion of people who watch events across provinces and cities has increased, which has increased the flow of tens of thousands of people in the city in a short period of time and stimulated a series of consumption such as tourism and transportation.

Ctrip data shows that from December 4 to December 10, the number of travel orders from other places to Chengdu increased by more than 2 times year-on-year, hotels increased by more than 10 times, and air tickets increased by about 1.5 times. Compared with November 27th to December 3rd, the number of travel orders from other places in Rongrong increased by 3%, and hotel bookings increased by over 30%.

According to Ctrip’s online service platform, during the week of the competition, many hotels within 500 meters of Fiona Fang of Sichuan Gymnasium were in short supply, and the main room types showed "booked up" early.

"Sports watching tours have brought direct benefits to the city." Wang Xueli, director of Tsinghua University Sports Industry Development Research Center, gave an example. This year is the year of Chengdu Universiade. As one of the Universiade venues, Sichuan Gymnasium has been upgraded in software and hardware, creating a better watching experience for the audience. "This is actually the benefit of the Universiade, which reflects the input-output mechanism of large-scale comprehensive sports games."

Investment "increment"

Hold a "sports+"industry promotion meeting with the event as the link.

Wuhou District, as the venue of this tournament, is rich in cultural tourism resources, and Wuhou Temple, Huaxi Dam and Wangjianglou are all famous tourist punching places in China. During the games, the passenger flow of these scenic spots increased significantly. One week before the competition, the sales of merchants in Yulin East Road during the competition generally increased by 20% to 80%, the merchants of light meals and snacks increased by about 80%, the beauty and hairdressing business increased by about 50%, the retail and cultural entrepreneurship increased by about 40%, and the beverage business increased by about 20%.

Wonderful competition and excellent service continue to polish the city brand of "three cities and three capitals" in Chengdu. Wuhou district also takes the competition as a link and goes all out to promote high-quality development. On December 4th, at the supporting activity of the event-2023 Chengdu "Sports Plus" Industry Promotion Conference, Wuhou District signed a multi-project contract with a total value of 400 million yuan.

Judging from the long-term effect, Wang Xueli believes that the innovative hosting and service guarantee of this event have been praised by athletes and media at home and abroad, which has established a good reputation for Chengdu’s hosting of the event and contributed to the construction of a world famous event city. "This will promote Chengdu’s city image and city positioning on the international stage." (Reporter Xue Jian)

In order to facilitate taxpayers and grass-roots tax authorities to check the answers to relevant policies, the State Administration of Taxation has comprehensively sorted out and confirmed the questions and answers issued by the State Administration of Taxation from January 2019 to July 2024, and compiled and formed a series of tax and fee support policies since 2019 covering 294 current effective answers in 34 topics in 8 categories.Today, I understand the relevant questions and answers about the VAT reduction and exemption policy for small-scale taxpayers.

[Question 1] I am a small decoration company, and I am a small-scale VAT taxpayer who declares on a monthly basis, so I can apply the differential taxation policy for subcontracting of construction services. Excuse me, is the monthly sales of small-scale taxpayers exempted from VAT judged before or after the difference?

A:Judging by the sales after the difference. The Announcement of State Taxation Administration of The People’s Republic of China on the Collection and Management of VAT Reduction and Exemption Policies for Small-scale Taxpayers (State Taxation Administration of The People’s Republic of China Announcement No.1, 2023) stipulates that small-scale taxpayers who apply the VAT differential taxation policy can determine whether the above-mentioned VAT exemption policy can be implemented based on the sales after the difference. Therefore, if the construction services provided by your company can be deducted by the difference according to the regulations, whether the above-mentioned small-scale taxpayers are exempted from value-added tax policy can be determined by the sales after the difference.

[Question 2] Our company is a small-scale VAT taxpayer who declares monthly. On January 6, 2023, we transferred a store. After excluding the sales of the transferred store, it is estimated that the sales in January will be less than 100,000 yuan, and all of them will be invoiced. Can our company enjoy the VAT exemption policy? What should we pay attention to when declaring?

A:Article 1 of State Taxation Administration of The People’s Republic of China’s Announcement on the Collection and Management of Small-scale VAT Taxpayers’ Exemption and Exemption Policies (No.1 in 2023) stipulates that if small-scale taxpayers engage in VAT taxable sales, and their total monthly sales exceed 100,000 yuan, but after deducting the sales of real estate that occurred in this period, they do not exceed 100,000 yuan, their sales of goods, services and intangible assets will be exempted from VAT. When your company handles the VAT tax return for the January tax period, you should accurately enter the data of "Sales of Real Estate in Current Period" in the reporting interface of VAT and Additional Taxes (for small-scale taxpayers), and the system will automatically calculate the current sales after deducting the sales of real estate. If the sales after deduction does not exceed 100,000 yuan, you can enjoy the VAT exemption policy. When handling the tax declaration, the deducted sales should be filled in the relevant column of "VAT and Additional Taxes and Fees Declaration Form (applicable to small-scale taxpayers)".

[Question 3] I am a small-scale VAT taxpayer who declares on a monthly basis. In August 2023, I issued an ordinary VAT invoice with a 3% collection rate for my customers. If the actual monthly sales do not exceed 100,000 yuan, can I enjoy the preferential tax-free policy?

A:Article 1 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT. If your monthly sales do not exceed 100,000 yuan, you can directly declare tax exemption when you declare tax, and enjoy the policy of exemption from value-added tax.

[Question 4] Our company is a small-scale VAT taxpayer who declares monthly. In September 2023, it is estimated that the income from selling goods will be 200,000 yuan. What tax reduction and exemption policy can we enjoy and how to issue VAT invoices?

A:Article 2 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers shall apply taxable sales income at a rate of 3%, and the VAT shall be levied at a reduced rate of 1%. Article 5 of the Announcement of State Taxation Administration of The People’s Republic of China on the Collection and Management of Small-scale VAT Taxpayers’ Reduction and Exemption of VAT and Other Policies (No.1 in 2023) stipulates that if small-scale taxpayers obtain taxable sales income and apply the policy of collecting VAT at a reduced rate of 1%, they should issue VAT invoices at a rate of 1%. Therefore, your income from selling goods in September was 200,000 yuan, and you can apply the policy of collecting VAT at a reduced rate of 1%, and issue special VAT invoices or ordinary VAT invoices at a rate of 1%.

[Question 5] I am a catering company. I am a small-scale taxpayer who declares value-added tax on a monthly basis. On August 25th, 2023, I issued an ordinary VAT invoice with a rate of 3% of 20,000 yuan for my customers. The actual monthly sales in August was 150,000 yuan, all of which were sales revenue at 3% levy rate. Our customers were individuals and could not recover the invoices already issued. Can our company still enjoy the policy of 3% levy rate sales revenue minus 1% levy rate for VAT?

A:Article 2 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers shall apply taxable sales income at a rate of 3%, and the VAT shall be levied at a reduced rate of 1%. Your sales income of 3% tax rate is 150,000 yuan, you can directly declare tax reduction when you declare tax payment, and you can enjoy the policy of 3% tax rate sales income minus 1% tax rate. In order to reduce your tax burden, there is no need to void or change the ordinary VAT invoice with 3% levy rate. However, it should be noted that, according to the Measures for the Administration of Invoices in People’s Republic of China (PRC) and other relevant regulations, taxpayers should issue invoices truthfully. Article 5 of the Announcement of State Taxation Administration of The People’s Republic of China on the Collection and Management of Small-scale VAT Taxpayers’ Reduction and Exemption of VAT and Other Policies (No.1 in 2023) stipulates that if small-scale taxpayers obtain taxable sales income and apply the policy of collecting VAT at a reduced rate of 1%, they should issue VAT invoices at a rate of 1%. Therefore, in the future, when you enjoy the policy of 3% levy rate for sales revenue minus 1% levy rate for VAT, if you need to issue an ordinary VAT invoice, you should issue it at 1% levy rate.

[Question 6] Our company is a small-scale VAT taxpayer who retails motorcycles. In August 2023, the sales volume was 90,000 yuan. When invoicing customers, it was impossible to confirm whether the sales volume this month would exceed 100,000 yuan, and a unified invoice for motor vehicle sales with a 1% levy rate was issued. Can I still enjoy the tax exemption policy for monthly sales below 100,000 yuan? My individual customers are general VAT taxpayers, can I deduct the input tax?

A:Article 1 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT. If your monthly sales do not exceed 100,000 yuan, you can directly declare tax exemption when you declare tax payment, and enjoy the policy of exemption from value-added tax. If your customer is a general taxpayer, you can deduct the corresponding input tax on the basis of the unified invoice for motor vehicle sales with 1% levy rate.

[Question 7] Our company is a small-scale VAT taxpayer who retails motorcycles, with a monthly sales of about 100,000 yuan. When invoicing customers in the middle of the month, it is impossible to confirm whether I can enjoy the tax exemption policy with a monthly sales of less than 100,000 yuan this month. How can I issue a unified invoice for motor vehicle sales if I want to enjoy the preferential policies of small-scale taxpayers?

A:Announcement of the Ministry of Finance and the State Administration of Taxation on the Policy of Reducing and Exempting VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT. Small-scale taxpayers of value-added tax are subject to taxable sales income at a rate of 3%, and value-added tax is levied at a reduced rate of 1%. When you invoice in the middle of the month, you don’t know whether the sales will exceed 100,000 yuan and whether you can enjoy the tax exemption policy. You should first issue a unified invoice for motor vehicle sales at the rate of 1%. When declaring tax, if the monthly sales amount does not exceed 100,000 yuan, you can declare tax exemption when declaring tax. If the monthly sales amount exceeds 100,000 yuan, you can declare and pay VAT at a reduced rate of 1%.

[Question 8] I am a small-scale taxpayer engaged in motorcycle sales, and my monthly sales amount is less than 100,000 yuan. Can I still issue a special tax-free VAT invoice?

A:Article 1 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT. Small-scale taxpayers selling motor vehicles can enjoy the tax exemption policy according to the above provisions, and issue special VAT invoices with the words "motor vehicles" in the upper left corner as "tax exemption".

[Question 9] I am a small-scale VAT taxpayer who declares monthly, and my monthly sales amount is about 100,000 yuan, but I can’t confirm whether my total income will exceed 100,000 yuan when I invoice my customers. How can I invoice if I want to enjoy the preferential policies for small-scale taxpayers?

A:Article 1 of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Reduction and Exemption of VAT for Small-scale VAT Taxpayers (No.19, 2023) stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT. Small-scale taxpayers of value-added tax are subject to taxable sales income at a rate of 3%, and value-added tax is levied at a reduced rate of 1%. If you are not sure whether the sales in the current month will exceed 100,000 yuan, and the taxable sales income with 3% levy rate applies, you should first issue a general VAT invoice at 1% levy rate. When declaring tax, if the monthly sales amount does not exceed 100,000 yuan, you can declare tax exemption when declaring tax. If the monthly sales amount exceeds 100,000 yuan, you can declare and pay VAT at a reduced rate of 1%.

[Question 10] I am a small-scale VAT taxpayer who declares on a monthly basis. In May 2023, I issued an ordinary VAT invoice at a rate of 3% according to my custom. If the actual monthly sales do not exceed 100,000 yuan, can I enjoy the preferential tax-free policy?

A:The Announcement of the Ministry of Finance and the State Administration of Taxation on the Policy of Reducing and Exempting VAT for Small-scale Taxpayers (Announcement No.19 of the Ministry of Finance and the State Administration of Taxation in 2023) stipulates that before December 31, 2027, small-scale taxpayers with monthly sales of less than 100,000 yuan (inclusive) will be exempted from VAT. If your monthly sales do not exceed 100,000 yuan, you can directly declare tax exemption when you declare tax, and enjoy the policy of exemption from value-added tax.

[Question 11] Our company is a small-scale VAT taxpayer who declares on a monthly basis. In January 2023, the sales amount of RMB 150,000 which is subject to 3% levy rate was incurred, and all of them were invoiced on January 4, of which RMB 100,000 was issued with tax-free invoice and RMB 50,000 with 3% levy rate. According to the regulations, the policy of 3% minus 1% levy rate can be applied. How should I apply for the VAT tax declaration of January tax?

A:Article 7 of the Announcement of State Taxation Administration of The People’s Republic of China on the Collection and Management of Small-scale VAT Taxpayers (No.1, 2023) stipulates that taxpayers are subject to VAT at a reduced rate of 1% in accordance with the Announcement of the Ministry of Finance and the State Administration of Taxation on Defining the Policies of Small-scale VAT Taxpayers’ Reduction and Exemption (No.1, 2023). The corresponding sales amount shall be filled in the corresponding column of VAT and Additional Taxes Declaration Form (for small-scale taxpayers) and VAT-free sales amount (3% collection rate), and the corresponding reduced VAT tax amount shall be calculated as 2% of the sales amount and filled in the corresponding column of VAT tax reduction items in VAT and Additional Taxes Declaration Form (for small-scale taxpayers), Taxable Amount Reduction in Current Period and Detailed Statement of VAT Reduction and Exemption. Your company applies the policy of collecting VAT at a reduced rate of 1%. Before the publication of the above policy documents, the taxable sales of the tax-free invoices and the ordinary VAT invoices with a rate of 3% shall be filled in according to the above requirements.

[Question 12] I am a small company that wholesales goods, and I belong to a small-scale VAT taxpayer who declares monthly. In April, our company earned 500,000 yuan from selling real estate (excluding VAT, the same below) and 80,000 yuan from selling goods. Excuse me, can our company enjoy the VAT exemption policy for small-scale taxpayers with monthly sales below 100,000 yuan?

A:The Announcement of State Taxation Administration of The People’s Republic of China on the Collection and Management of Small-scale VAT Taxpayers (State Taxation Administration of The People’s Republic of China Announcement No.1, 2023) stipulates that small-scale VAT taxpayers (hereinafter referred to as small-scale taxpayers) are exempt from VAT if their total monthly sales do not exceed 100,000 yuan (if one quarter is a tax period, the quarterly sales do not exceed 300,000 yuan, the same below). Small-scale taxpayers engaged in taxable sales of value-added tax, with total monthly sales exceeding 100,000 yuan, but not exceeding 100,000 yuan after deducting the sales of real estate in the current period, shall be exempted from value-added tax on the sales of goods, services and intangible assets. Your company’s total monthly sales exceed 100,000 yuan, but it does not exceed 100,000 yuan after deducting the sales of real estate in this period. Therefore, according to the regulations, the sales obtained by your company from selling goods can enjoy the exemption of value-added tax policy for small-scale taxpayers with monthly sales below 100,000 yuan. Income from the sale of real estate shall be subject to value-added tax according to regulations.

Director:

Screenwriter: Chris McKenna/Eric Summers//Jeff Pinkner/Chris Van Allsburg.

Starring://Jack Black/

Genre: comedy/action/fantasy/adventure

Producer country/region: USA/India/Canada/UK/Australia/Germany

Language: English

Release date: December 20, 2017

Special feature of 1905 film network It tells the story that four high school students with different personalities accidentally crossed into the game world and turned into game characters. In the dangerous tropical jungle of Yumanji, several people became Dr. Yong Shi, Maozi Fenba, Professor oberon and Ruby with Iron Fist respectively. Faced with the attack of jungle beasts and the pursuit of evil forces, the four must work together to overcome many crises and win the game in order to get a chance to return to reality.

This week’s movie channel "A Good Movie with a Date" column, let’s follow the footsteps of several brave people and experience the jungle adventure together in "The Game of the Brave: The Battle of the Jungle"!

Classic IP innovation restart

Before The Game of the Brave: The Battle of the Jungle, there were actually two movies of The Game of the Brave. The first one that we are most familiar with was released in 1995. At that time, as one of the ten imported blockbusters in 1996, the film was released in China and became the collective memory of a generation.

Twenty-two years later, the story of "The Brave Game: The Battle of the Jungle" continued the end of the first film, so why did this series of movies have such strong vitality?

In 1981, Chris Van Olsberg, an American children’s literature writer, finished drawing this book. At first, the book contained only 32 pages and 14 illustrations, but it won the title of Oscar in the picture book industry the following year for its imaginative ideas. — Kadik Award.

With the foundation of the story, The Brave Game was successful because a very suitable hero was selected at that time.

The Brave Game starring robin williams reminds fans of Yumanji. In 2014, Williams, known as a comedy master, chose to leave this world because of depression, and we can never see his return in this series. However, Game of the Brave: Battle of the Jungle chose a very suitable candidate to take over Williams.

The formation of megaliths

Childhood Qiang Sen was ugly and even a little thin, and he couldn’t see the big guy in the future at all. That’s because Qiang Sen’s family was very poor for a long time, and his father who fought in the American professional wrestling league couldn’t bring a stable income to this family. At the age of 16, Qiang Sen was so poor that he was only $7 from his apartment to the street. At that time, his life turned around, and he became Dwayne Douglas Johnson today with two choices.

The first choice comes from: wrestling　

After entering high school, Qiang Sen gradually showed his athletic talent. He hoped that his son would follow in his father’s footsteps and engage in wrestling. At first, his father firmly opposed it. He didn’t want his son to live a precarious life like him in the future, but Qiang Sen was very determined. He insisted on getting up at 4 am every day for training. In the end, he not only gained recognition, but also won eight American professional wrestling league championships under his father’s training.

The second choice comes from: movies.

Qiang Sen’s strong acting talent and body language have attracted a lot of media attention, as well as from film companies. So in 2001, at the age of 29, he chose to appear in the first film of his life and became a film actor.

The return of the mummy movie clip

In recent years, when he gradually became the highest-paid actor in the world, he chose to name his film company "7 dollars". He said, "It is really surprising to become the highest-paid actor. I don’t have a high degree from Harvard University, but with my failure, I have made continuous progress, and I will never forget those experiences."

In 2016, Qiang Sen and his $7 film company participated in the first project, The Brave Game: The Battle of the Jungle. He not only starred in the film, but also assumed the role of producer. Therefore, we can see in the film that under his arrangement, the crew went deep into the Hawaiian rainforest to shoot and successfully created the Yumanji world full of beasts.

A hundred long tables

Thousands of old Chengdu hotpot are composed together.

Changlongzhuang hotpot park

Citizens and tourists enjoy a hot pot feast here.

……

Mid-Autumn National Day holiday this year

"Thousands of people in a thousand pots-Long banquet of hot pot in the park"

First presented in Xibo North Square!

"There is a leisurely and comfortable courtyard dam hot pot, a spicy taste of Chengdu, and a lively atmosphere of a long banquet." Mr. Liu, a citizen, commented on the beef at the hot pot long banquet.

It is understood that this hot pot banquet takes the form of a single person and a single pot, with a total of more than 1,000 mouths, which can be used by more than 10,000 diners to experience authentic flavor on the spot.

At the same time, there are many kinds of hot pots for the Long Banquet, and the ingredients are also carefully selected, covering mutton hotpot, beef offal hotpot, frog hotpot and rabbit hotpot with pickled peppers, which can satisfy different diners’ one-stop tastes for different types of high-quality hot pots. There are five parts: tasting area, operation area, food area, shared dining area and performance area. Among them, the food area not only focuses on displaying fresh food, but also allows tourists to pick up food by themselves.

How to rinse the hot pot with the best taste? The chef of beef omasum hot pot in Qingbaijiang Slaughterhouse showed the tourists the technique of "seven ups and eight downs". "To taste the best taste, first iron the beef omasum, and the beef omasum will not leave the chopsticks for more than 8 seconds." The chef of Chongqing hot pot is ready for the diners who pursue spicy degree. "Three kinds of peppers are used in the bottom material, and the taste level is richer."

In terms of the cost performance of hot pot that the public cares about, it is understood that the Black Dragon Beach Deep Water Fish Hot Pot has launched a 38 yuan/person set meal, which includes the bottom of the pot, oil dish, diced yellow pepper, etc. The single set meal in 50 yuan of Qingbaijiang Slaughterhouse contains thousands of layers of shredded beef omasum, flaming beef, piranha and other classic dishes for hotpot. According to reports, this activity will present the hot pot dragon feast for the majority of diners and citizens in accordance with the activity strategy of excellent quality, people-friendly price, gathering popularity and creating vitality.

Hot pot has the characteristics of extensive participation, diverse styles and good interactive atmosphere. The chef of Dalhan grassland mutton hot pot enthusiastically introduced the way to eat mutton with special sesame sauce. "Instant mutton with radish and white tofu is the original flavor of Inner Mongolia prairie." He believes that instant-boiled mutton hot pot is loved by diners in Chengdu, which is also the embodiment of the city’s inclusiveness.

Not only local residents, but also tourists who come to Xibocheng to rinse hot pot and overseas friends. "Thai students who come to experience the taste of Chengdu like this braised tiger skin chicken feet best, and they also say that they want to bring delicious food back to their hometown." The proprietress of pot-stewed hot pot said.

Chengdu is a world-renowned international food capital. If you want to find a kind of most representative food, it is undoubtedly a hot and spicy hot pot. This city-wide food carnival of "thousands of people and thousands of pots" provides a brand-new hot pot food experience and holiday punching destination for diners and citizens, and further polishes the signboard of the international food capital while offering gifts for the National Day.

This long hot pot banquet coincides with the 20th Chengdu International Food Festival and is open to the general public from 11: 00 to 22: 00 every day from September 28th to October 6th.

It is understood that the food festival links the major food activities in the city and forms a global consumption linkage system. Focusing on the theme of "the city of food is full of weather", we will hold professional exhibitions of food, round tables of the city of food, and the 20th anniversary of Chengdu’s "Rongyao" food, presenting Chengdu’s food style in a multi-level and multi-dimensional way, and displaying the image of Chengdu with modern and colorful Chinese style. Simultaneously with the hot pot banquet, there is also the "Xunwei Tianfu" food market, which provides special snacks such as electric barbecue, fried skewers, bell dumplings and stinky tofu, as well as live performances in Mahua FunAge and unplugged music.

What if you want to eat more delicious food?

Take a walk on the streets of Chengdu

Thermal map of fireworks walking on the streets of Chengdu

Take it quickly ~

Thermal map of fireworks walking on the streets of Chengdu

[Fireworks Chengdu Street Walking Thermal Map-Activity Introduction]

● Soak in the teahouse. In Chengdu, soaking in teahouses is not only the basic way of life in the streets for thousands of years, but also the correct way to experience the myriad weather in Chengdu.

● Drink coffee. More than 4,000 cafes, the third city of coffee. Coffee adjusts the taste of life in Chengdu and updates people’s taste bud experience.

● Taste delicious food. Fireworks in the streets, aesthetics of the tip of the tongue in the hall. Starting from spicy and delicious flavor, it is compatible with all kinds of dishes. I’d like to invite you to Chengdu.

● Stay in a homestay. Big hidden in the city, small hidden in the wild. B&B is reshaping the definition of tourism and vacation.

What are you waiting for?

Take advantage of the holiday

Hurry up and eat ~

Source | Chengdu Daily Jinguan News

Original title: "First presentation! "Hotpot for ten thousand people" is too hard! 》

Read the original text

Family in the series, can be said to be the glory of the king. It has subversive technologies leading the world, such as Yunqi, Yifangfang, Super Hybrid DM-i and E Platform 3.0, etc. It is full of confidence. In 2024, it was first proposed that "electricity is lower than oil", which opened the tide of price reduction for major car companies and triggered the shopping of major car companies to subvert the joint venture fuel brand.

Among many cars, the 2024 DM-i Glory Edition is more suitable for running.

The performance of Handong Power is excellent. The DM-p version of the system has a comprehensive maximum power of 426kW and 822N·m, and it takes only 3.7 seconds to accelerate at 000 km, and it comes standard with Yunqi -C intelligent body control system. The power output is comparable to that of a 2.0T engine.

Han EV Glory Edition also adds a "Eye of God" intelligent driving version. The new car is equipped with 5, 12 ultrasonic radars and 11 cameras, which supports NOA navigation, automatic overtaking, lane change, ramp up and down and other functions, and also supports AVP parking service function. Simply put, after the user gets off the bus, the vehicle can find its own parking space and can automatically drive out to find the user at any time.

Support full scene digital keys (NFC car keys, digital keys)

During the outing, it is a small VTOL mobile power station with a maximum discharge power of 6kw.

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Since 188,300, Passat has launched a new model, which one is the most cost-effective？

2025年2月14日 | admin | B2

On March 11th, SAIC Volkswagen launched 2024 outstanding models, including three models. On the basis of the elite version, luxury version and flagship version of the current 380TSI, they were added and renamed Longteng version, Longyao version and Longxiang version respectively. Perhaps it was influenced by BYD’s volume price tactics at the beginning of the year, and the new version launched by Volkswagen this time also directly reduced the price by 20,000.

The appearance of the new car still continues the design of the current model, with a sense of fashion in the main hand. The difference between the normal version and the starry sky version is mainly in the front air intake grille, the starry sky lattice grille is slightly fashionable, and the horizontal multi-section grille is more rich in business atmosphere. The side of the new car adopts a tough design, and straight lines run through the front fender to the rear. The rear part of the car still uses straight lines, which shows stability and has a good sense of hierarchy. It is worth mentioning that in addition to the Longteng version/Starry Dragon version, the other two models are equipped with inductive electric tailgates.

The size of the new car has not changed, with the length, width and height of 4948x1836x1469mm and the wheelbase of 2871 mm. The space performance is good, and both home and business are quite satisfactory. The old problem still exists: the height of the middle bulge in the back row is higher, and the passenger experience in the middle position is worse, which is also a common problem of German cars.

In terms of interior, the new car still continues the unique design style of the current Passat, and the design of the center console tilting to the driver’s side is more convenient to operate during driving. At the same time, the use of a large number of bright black paint, as well as a small number of chrome trim, makes the whole car look a certain sense of grade. However, from the current aesthetic point of view, the design at the bottom of the central control screen will be somewhat outdated, and it would be better if it could be simpler. Many people are worried that this price reduction will lead to a reduction in allocation. By comparing the configuration information, we can find that the difference between the new and old models is only the optional package, and the standard configuration is the same.

In the power part, the car is still equipped with a 2.0T engine, with a maximum output of 162kW and a peak torque of 350N·m, and the fastest acceleration time of 100 kilometers is only 7.4 seconds. The chassis suspension is still a multi-link independent suspension before McPherson. Users who are familiar with this car should know that Volkswagen’s suspension training of Passat is not bad, and its driving texture and shock absorption performance are good.

Next, let’s talk about these three configurations, which is the most cost-effective.

In terms of configuration, Longyao Edition has more lane departure warning, lane keeping assistance, lane merging assistance, automatic parking and electric induction trunk than Longteng Edition. Compared with Longyao version, Longxiang version has more safety and comfort configurations such as fatigue driving tips, side airbags, front knee airbags, steering wheel heating, front seat massage and rear seat heating. That is to say, there is no Longteng version with the above configuration price of 188,300 yuan. It should be emphasized here that the Longteng version of the car machine system also lacks many basic functions, such as car navigation, voice control, OTA upgrade and other functions.

From this point of view, the Longteng version with the lowest price among the three cars is extremely low in cost performance, and the price of 180,000 doesn’t even have some basic configurations. If the budget is sufficient, the top-mounted Longxiang version has the highest cost performance, and a series of safety functions and comfort configurations can be obtained at an additional cost of 16,000 yuan, so that such rich configurations are enough for both business and home use.

What do the audience in front of the screen think? Welcome to leave a message in the comment area for discussion.

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