With the coming into force of the "Announcement of the Ministry of Finance and the State Administration of Taxation on the Administration of the Collection of Individual Income Tax on Income from Equity Investment and Operation" (Announcement No. 41 of the Ministry of Finance and the State Administration of Taxation in 2021), various regions have gradually implemented policies for the collection of accounts of individual proprietorship enterprises, making the practice of high income groups in the cultural and entertainment field relying on registration for independence and achieving the goal of reducing tax burden through the verification of collection policies completely become history. At the same time, it can be seen from the exposure of tax evasion by many employees such as Weiya and Deng Lun who used fictitious businesses to convert personal labor remuneration into corporate income and falsely declare it, that the country is determined to thoroughly rectify the tax related issues in the field of cultural and entertainment. This can not help but make relevant practitioners begin to ponder how to reduce tax burden in a compliant manner. The Hainan Free Trade Zone, with relatively large tax preferential policies, has become the consideration and aspiration of high-income people. So, is it feasible for cultural and entertainment practitioners to invest in the Hainan Free Trade Zone? How should they achieve tax compliance?

Article 20 of the Provisions on Several Issues Concerning the Alteration and Addition of Parties in Civil Enforcement (hereinafter referred to as the "Alteration and Addition Provisions") issued by the Supreme People's Court (hereinafter referred to as the "Supreme Court") on August 29, 2016 stipulates: "If the property of a one-person limited liability company that is the subject of enforcement is insufficient to meet the obligations specified in the effective legal documents, and the shareholder cannot prove that the company's property is independent of his or her own property, the people's court shall support the application by the executor for changing or adding the shareholder as the subject of enforcement, and assuming joint and several liability for the company's debts." According to the above provisions, it is possible for creditors to apply for the addition of shareholders of a one person limited liability company (hereinafter referred to as "one person company") as the person to be executed during the execution process.

With the technical support of tax big data, the state has made greater efforts and breadth in investigating and handling tax violations than ever before. "For transactions that have been completed many years ago, the ticketing party's enterprise was suddenly subject to tax inspections, and it is also inevitable that it was panicked and at a loss.".

On March 5, Premier Li Keqiang of the State Council issued a "Report on the Work of the Government", clarifying the overall requirements and policy orientations for economic and social development in 2022, which released a lot of tax related information. Here, we join readers in adopting a government work report and looking forward to fiscal and tax policies in 2022.

Since its opening in 2022, the big drama "The World" has achieved record ratings, leading the multi-platform popularity rankings, and has also received rave reviews. As a time series that showcases the tremendous changes in family and society since the 1970s, it reflects the vicissitudes and ups and downs of human life from multiple perspectives, directions, and levels. It also provides sufficient discussion topics and emotional resonance, attracting audiences of all ages.

If the debtor is unable to pay off its due debts, can the creditor directly apply to the people's court for bankruptcy liquidation of the debtor for this reason? What other conditions must the debtor meet before the people's court can accept the bankruptcy liquidation application, thereby declaring the debtor bankrupt and entering the liquidation process? This article answers the above questions through a case of the Supreme People's Court, and attempts to interpret the bankruptcy cause system for readers' reference.

The Fourth Plenary Session of the 19th Central Committee of the Communist Party of China proposed to "improve the legal guarantee system for social fairness and justice", "ensure judicial fairness, efficiency, and authority, and strive to make the people feel fairness and justice in every judicial case.". Fairness and justice are not only reflected in the making of fair judgments, but also in the effective implementation of judgments. This is the inherent requirement and vivid embodiment of justice for the people.

"The law does not enter the family" has become history. Domestic violence is not a domestic matter, it is an illegal act. Constant concessions and fantasies cannot save the family, but can encourage the arrogance of the perpetrators. When encountering domestic violence, one must bravely say "no" and resolutely use legal weapons to safeguard one's legitimate rights and interests. This article combines the TV drama "Jiang Zhao Dawn" to ponder over the protection of rights through domestic violence.

On September 1, 2021, in order to strengthen the behavior control of sales personnel and safeguard their legitimate rights and interests, The Beijing Supervisory Bureau of the China Banking and Insurance Regulatory Commission has issued the "Notice of the Beijing Banking and Insurance Regulatory Bureau on Regulating the Management of Self Insurance and Mutual Insurance Items for Personal Insurance Salesmen" (hereinafter referred to as the "Notice of Self Insurance and Mutual Insurance Items") and the "Measures for the Registration of Punishment Information for Salesmen of Insurance Institutions in Beijing" (hereinafter referred to as the "Measures for the Registration of Punishment Information"). The "Notice on Self Insurance and Mutual Insurance Parts" clarifies the definitions of self insurance and mutual insurance parts, and requires insurance institutions to establish a sound management system for self insurance and mutual insurance parts. Purchasing insurance products is not allowed as a condition for sales personnel to enter the company, become regular employees, or be promoted. Self insurance and mutual insurance parts are not allowed to participate in any form of performance evaluation and business competition. If sales personnel violate regulations and disciplines in the business of self insured and mutual insured parts, they will enter punishment information in strict accordance with the "Punishment Information Registration Method". When recruiting personnel, insurance institutions will be prohibited from hiring if they find that there are regulatory prohibitions or entrustments for the recruited personnel.