On March 28, 2023, the Qingdao Municipal Taxation Bureau of the State Administration of Taxation released the "2022 Report on the Construction of a Rule of Law Government". In the seventh part of "Improving Rights Relief and Dispute Resolution Mechanisms", it was mentioned that the Qingdao Municipal Taxation System accepted 49 applications for tax law assistance (tax dispute assistance) in 2022, and 12 of them changed their original handling opinions, accounting for 24%. Compared to the reports on the construction of a rule of law government published by other provinces, only the tax system of Qingdao City has a dispute resolution mechanism of tax law assistance. And this system has not appeared at the level of national legal documents. So what is "tax law assistance", what role does it play in the mechanism for resolving tax disputes, and what types of cases and taxpayers are it applicable to? Next, we will analyze one by one.

On the evening of April 4, 2023, a listed company with a market value of 100 billion yuan, 360, suddenly announced that the actual controllers, Mr. Zhou Hongyi and Ms. Hu Huan, had gone through friendly negotiations to terminate their marriage relationship and made relevant arrangements for share splitting and other matters.

Recently, a screenshot of the WeChat chat related to "Employees' Forced Overtime and Anger towards Leaders during Qingming Festival" has sparked a heated discussion on the internet. According to the screenshot, the cause of the incident was that in the WeChat chat group of "CETC Software Development Class", two employees were designated by the leaders to work overtime during Qingming Festival. One of the employees, Chen, explicitly refused to work overtime and angered the leader, venting his resentment of working overtime in the past period of time. Chen's move resonated with colleagues from multiple departments, expressing support through collective resignation, ultimately leading to 23 people in the software development department collectively requesting resignation, and dozens of hardware and other department employees also resigning. With the fermentation of public opinion, in addition to the support and condemnation attitudes of netizens, the latest rumor refutation news has been reported by the media, claiming that the rumored party Chen has no relationship with China Electronics Technology, and the online chat records are suspected to be forged. However, regardless of whether the incident is fraudulent or not, the situation of "forced overtime" is indeed a potential problem that workers may face in the workplace. Our lawyers will provide a brief analysis of the legal issues involved in this matter.

On March 1, 2023, the Supreme People's Court issued the third batch of typical civil cases in which people's courts vigorously promote socialist core values, the "Labor Dispute Case between Mr. Li and an e-commerce enterprise", advocating that enterprises should reasonably assume the social responsibility of filial piety and respect for the elderly, appropriately accommodate and encourage employees' filial behavior of caring for their parents, provide convenience for asking for leave, and reflect the core value of "workplace friendliness.".

REITs products have been brewing in China for nearly 20 years. Ten years ago, when the author discussed the REITs he had served with the industry elites in the infrastructure field who worked at the Red Circle Institute at that time, he exclaimed, "Without the tax policy and related supporting support for the balance sheet, what I did was actually only REITs.". However, ten years later, a strong wind blew in: In April 2020, the National Development and Reform Commission and the Securities Regulatory Commission issued the "Notice on Promoting the Pilot Work of Real Estate Investment Trusts (REITs) in the Infrastructure Sector" and the "Guidelines for Public Offering of Infrastructure Securities Investment Funds (Trial Implementation)" (hereinafter referred to as the "Guidelines for Infrastructure Funds"), marking the final implementation of relevant policies for REITs. After more than a year of deliberation, in July 2021, the first batch of 9 publicly offered REITs funds received approval from the CSRC for listing, raising more than 31.4 billion yuan. Based on national conditions, the main goal of the first batch of REITs products is to effectively activate existing assets and stimulate new investment. Therefore, strict restrictions are imposed on pilot areas and industries, focusing on economic infrastructure areas such as warehousing and logistics, transportation facilities, municipal engineering, and other areas where government investment is large, business cycles are long, and it is relatively difficult to realize. Since then, the National Development and Reform Commission has issued the "Notice on Further Improving the Pilot Work of Real Estate Investment Trusts (REITs) in the Infrastructure Sector" to expand the scope of the pilot project from specific regions to the whole country, and also significantly expand the capacity in the industry, including energy infrastructure such as wind power and photovoltaic. At the end of December 2022, both AVIC Jingneng Photovoltaic REITs and CITIC Construction Investment National Power Investment Offshore Wind Power REITs products had received unanimous approval letters from the Shanghai Stock Exchange, and a breakthrough in new energy REITs was imminent, triggering widespread attention in the industry.

"The public security department found buried accounting original documents, production and operation data on the barren slope of the factory area." "A total of 377 boxes (50cm plastic turnover boxes) were excavated." × 40cm × "The pit for excavating and burying accounting documents is about 9 meters long, about 5 meters wide, and about 5 meters deep." "Most of the documents are directly exposed and buried without packaging, and the numbers on most documents are fuzzy and unrecognizable." "

In the early morning of March 3, 2023 Beijing time, the Bureau of Industry and Security (BIS) of the United States Department of Commerce included 28 Chinese enterprises and individuals such as Dragon Core Technology and Inspur Group in the Entity List, limiting their access to relevant products and technologies from the United States. BIS believes that these enterprises and individuals pose a threat to the national security and foreign policy interests of the United States, and therefore must obtain permission from BIS before selling controlled items and technologies originating in the United States to them.

Recently, the case of Hong Kong celebrity Cai Tianfeng who was premeditated to be killed, dismembered, and cooked and dumped shocked the entire society. It is reported that Cai Tianfeng's ex husband, parents, and brother, who are suspected of committing such a shocking crime, have been arrested by the Hong Kong police. On February 27, the four people were brought before the Kowloon City Court in Hong Kong (to appear before the court). Kuang's three sons were charged with murder, and Kuang's mother was charged with obstructing justice. The magistrate postponed the case to May 8 for questioning, and did not allow the four people to be released on bail.

In recent years, a number of online defamation cases have aroused widespread concern in society, including the "defamation case of a woman taking delivery of a courier", which has been named by the Supreme People's Procuratorate and has become a typical case. The victim of the case, Gu Moumou, was secretly filming a video by a stranger, Lang Moumou. Later, Lang Moumou and He Moumou jointly slandered Gu Moumou as a "derailed courier". The two people faked the identities of Gu Moumou and the courier and fabricated chat records, and forwarded the fabricated chat records and the secretly captured video to WeChat group. Later, these contents were spread to many WeChat groups and WeChat official account, causing a large number of clicks, reading and vulgar comments, causing hot online discussions. The victim, Gu Moumou, suffered a lot of abuse and bad reviews as a result, became depressed and was tactfully persuaded to quit by the company. Gu Moumou couldn't bear the humiliation and reported the case to the public security organ, which took administrative detention measures against the online defamation perpetrators Lang Moumou and He Moumou. However, even after being detained administratively, Lang and He refused to repent and apologize to the victim Gu. In order to argue for a statement, Gu Moumou filed a criminal private prosecution with the Yuhang District People's Court of Hangzhou City, requesting that the two persons be held criminally responsible for their actions, which constituted a crime of libel. After the court accepted the criminal private prosecution filed by Gu, the Yuhang District People's Procuratorate of Hangzhou City recommended that the Yuhang Branch of the Hangzhou Public Security Bureau file a case for investigation of Lang and He suspected of defamation. Subsequently, the Yuhang District Procuratorate filed a public prosecution with the court on the grounds that the actions of Lang and He were suspected of constituting a crime of defamation. This case was converted from a private prosecution case to a public prosecution case. After the court heard the case, it was finally judged that the actions of Lang and He constituted a crime of defamation. The two persons were sentenced to one year's imprisonment and two years' probation. The victim Gu finally waited for justice.