Like, diffuse, god, escape.

A good portrait cartoon can be more like me than I am. It is not only limited to the description of characters’ shapes, but also pays attention to the excavation and expression of characters’ psychological state, personality characteristics and internal temperament; It can exaggerate the characters from facial modeling to emotional expression. A really clever portrait cartoonist can capture and depict the character characteristics of a character with a few strokes. What is the highest realm of portrait comics? What is the current situation of "diffuse image" of characters in today’s diffuse altar? While enjoying the works in this issue, we will taste the aesthetic form of portrait comics and their realm view.

Portrait Caricature, referred to as portrait caricature, is a caricature with portraits as the object of expression, which mainly highlights the inner characteristics and spiritual outlook of characters and is an important branch of comic art. Portrait cartoons usually use various artistic expressions such as exaggeration, deformation and generalization to depict the characters’ images in a non-realistic way.

Because of the emphasis on the characteristics and personality of the characters, portrait cartoons even make people have the "illusion" that they are more like themselves than themselves. This kind of painting art form, which is both changeable and like, both like and diffuse, requires the author to have solid artistic modeling skills, keen observation, understanding, imagination and humorous and romantic feelings, so that it is possible to draw an exaggerated and interesting picture effect. It is not only limited to the description of characters’ shapes, but also pays attention to the excavation and expression of characters’ psychological state, personality characteristics and internal temperament, and pays attention to the expression of humorous interest.

Portrait cartoon is an exaggerated art, and its drawing, on the basis of shape, emphasizes the exaggerated depiction of character characteristics. Exaggeration is not groundless exaggeration, nor random exaggeration without foundation, but artistic sublimation on the basis of in-depth understanding and mastery of objective objects; Besides, portrait cartoon is an art of humor. Cartoonists use exaggerated lines and colors to sketch the face or whole body of a character, and the face is often the focus of depiction. When exaggerated but lifelike images and funny but colorful images are presented from the cartoonist’s pen, people will be infected by the humorous interest in the picture, or smile or laugh, which is the charm of portrait comics.

Zhu Lisheng Van Gogh

Four realms’s form and spirit are revealed.

It is very difficult to draw portrait cartoons by summarizing and refining the characteristics of characters and expressing them by exaggeration or deformation. According to the development stages from low to high, I classify the creation of portrait cartoons as four realms, namely "image", "diffuse", "spirit" and "escape".

As a portrait cartoon, the goal is to depict characters, regardless of personal style or different expression methods. To depict objects, we must be like the objects being portrayed. As a painter, if you have the basic modeling ability, the portrait should be no problem, and the college entrance examination students who have studied art or art can basically do this, but if you can’t reach the first level and the first level of "image", then the pursuit behind it will be meaningless. The basis of the so-called image is to grasp the basic characteristics of the characters, that is, the so-called "similarity."

Portrait cartoon is the product of the combination of portrait painting and cartoon, which is both portrait painting and cartoon. Since it is a cartoon, it should have a comic flavor, that is to say, it should have a sense of humor and humor rather than the dignified sense of ordinary portraits, and it should be exaggerated rather than realistic description. In this case, it is necessary to use the means of expression of comics. The rational use of various means of expression, such as exaggeration, deformation and even generalization, is the key to the "diffuse" flavor of portrait comics. Only works that are both "like" and "diffuse" can be called "diffuse". It is not too difficult to achieve the second realm of "diffuse". As long as you master the basic skills of painting, understand the expression techniques of portrait cartoons, and consciously use exaggeration and deformation, you can generally achieve the effect of "diffuse" to varying degrees. Of course, what is reflected in the creation is more the comprehensive accomplishment of the cartoonist, and it is also the embodiment of personal artistic talent. The basis of the so-called "ramble" is to draw the flavor of "cartoon", that is, to draw a kind of interest and sense of humor. If it can make people laugh at it, it will partially achieve the goal.

Fang Cheng Hou Baolin Manxiang

The third realm "God" is also the advanced stage pursued by portrait comics. Through the description of portraits, it is necessary for comic writers to reach the primary level of "image" and then pursue the taste of "diffuse", but the advanced goal is to achieve the realm of "conveying the spirit", that is, "conveying the spirit"-it can depict the charm of characters, their inner spiritual temperament and character, and even describe and reflect their spiritual world and sufferings, so as to achieve a high degree of unity between form and spirit. As far as the relationship between point and surface is concerned, "God" is the point, and the finishing touch is "God", not the surface, and all aspects are exquisite. Point is a trade-off. If you give up, you will get it. If you give up your shape, you will get it. Point is God.

Yi pin: Can you meet an unattainable situation

"Yi" is the highest realm of portrait comics, namely the first four realms. To reach this step, it is not a simple likeness, not the taste of comics, nor a vivid situation. At this point, it has reached a situation of "suddenly looking back, but that person is in a dim light". "Escape" is a kind of realm, a peerless height. To reach this state, the portrait cartoon is extraordinary, seemingly aimless and rambling, but it has profound connotation and thoughts beyond painting, reaching the point of reaching the soul, and the portrait cartoon that reaches this state belongs to yi pin. Not every portrait cartoonist’s works can reach this level, and the pursuit of "leisure" should be the ultimate goal of every portrait cartoonist.

In the realm of yi pin, it is far beyond the level of image. It is pursuing a higher expression, that is, completely listening to the heart. As the diffuse image of yi pin, it is a broader truth through the shell of diffuse image, which has gone beyond the work itself and entered the spiritual level. For example, Mr. Fang Cheng, a cartoonist, mainly focuses on satirical cartoons, leaving many masterpieces. Occasionally, the portrait cartoons are equally wonderful. This painting is only a few strokes, which vividly depicts the expression and characteristics of Hou Baolin, a cross talk master, and can be called yi pin in portrait cartoons.

Guo Ye, Li Shutong and Feng Zikai

Image, Man, Spirit and Yi are both four realms and four realms of portrait comics, which summarizes the whole process of portrait comics from beginners to masters. To reach the first level of portrait comics, viewers will feel like painting; In the second realm, the viewer will feel exaggerated and humorous, ha ha a smile; In the third realm, reaching the spirit likeness is not only humorous, but the viewer will see the deep connotation charm from the portrait, which will make people think and even move; In four realms, it has reached the point of reaching the soul, which is the highest realm of portrait comics, the goal pursued by many cartoonists all their lives, and the point where many people have always been dreams all their lives.

Beginners of portrait comics solve the problem of likeness. Even so, some cartoonists have not solved this problem. After that, it is a diffuse problem, which requires the comprehensive application of various expressions of comics. Only when the diffuse problem is solved can it be considered as the threshold of comics. When it is painted, and it exaggeratedly and profoundly expresses the inner spiritual temperament and thoughts of the painted person, it will reach the realm of God, and not many cartoonists can achieve this step; As for escape, it is a rare situation, which requires not only the synthesis of personal artistic accomplishment, but also personal rich experience and opportunities. The emergence of yi pin is the result of time precipitation and filtration, and its significance goes far beyond the work itself.

(Source: Art Newspaper Author: Ma Huan)

Reporting/feedback

Whether a marriage can go to the end depends on this.

The following article comes from night listening, and the author cures your night listening.

Listen at night.

For love, meet a better self

Author | Transcendence

Source | Night Listening (ID:yetingfm)

Some people say, "Love is beautiful, but marriage is not easy."

Indeed, it is easier to fall in love than to get along.

Marriage is not easy, human fireworks, chicken and dog pieces, not only to withstand the blandness of daily necessities, but also to withstand the test of years.

If you want to live a happy life, you need the joint efforts and management of husband and wife.

Only by mastering the way of management can the marriage be stronger and more happy.

The more experience I have, the more I know that a good marriage is inseparable from this: the restraint of both partners.

Restrain excessive expectations

There is a saying in the book Intimacy:

"The road to hell is paved with expectations. Because expectations will block out loving feelings such as acceptance and freedom. "

In marriage, you expect too much from your partner. Once things don’t go your way, you will fall into the gap between "reality" and "expectation" and be troubled by disappointment, regret and chagrin.

There is a friend around me. Every time I meet her, I hear her complaining about her husband:

"Before I got married, I thought he was good everywhere, tall and handsome, and considerate to me. After getting married, I found that he was lazy and sloppy, with dirty clothes and socks scattered all over the house. Every day, he played games except brushing short videos, and never thought about helping me with housework.

I’m not motivated at all. I’ve been working for seven or eight years, and my salary is still 5 thousand yuan. Everyone else has changed cars and rooms, but he’s still the same. "

Writer Peterson said: "The art of marriage lies in not expecting the husband to be a god with a halo and the wife to be an angel flying. Don’t ask the other person to be perfect, but cultivate your own waywardness, patience and understanding. "

Expecting too much from your partner will often magnify the shortcomings of the other party and make you suffer. In the long run, marriage will inevitably have problems.

Instead of complaining that your partner didn’t give you the expected marriage, you should lower your expectations for marriage and treat your partner with a tolerant attitude.

There is a good saying:

"The core part of marriage is low expectations and high tolerance."

Another friend of mine always looks happy when he talks about marriage.

In fact, her husband works in other places and comes back once a month, which can’t help anything.

She has to take care of her two children, get up before dawn every day to prepare breakfast, then send them to school and then rush to work.

Someone asked her, "Aren’t you tired of doing it all by yourself?"

She smiled and said, "Tired, my husband is far away and can’t count on him. In fact, he is also very hard and busy at work."

Lowering the expectation of marriage is a magic weapon for a happy marriage.

In marriage, one lesson we must learn is to restrain our expectations of our partners.

When expectations are lowered, you will find that all encounters are gifts and life is full of surprises.

Restrain the desire to reform each other

Professor Dai Jianye once said:

"Never be ambitious about love and marriage. The bigger the ambition, the deeper the pain. The more you ask, the less you gain.

In the world of two people, you can set high standards for yourself, but you can’t be strict with your partner. "

He also talked about his relationship with his wife.

He comes from the countryside, and his wife is the son of a cadre family in the city. They have different living environments and life concepts since childhood.

He can’t stand his wife’s extravagance and picky, and she always criticizes his meanness and masculinity.

Both of them are adamant and want to transform each other according to their own standards, thinking that they can transform each other in their own way.

As a result, a leopard cannot change his spots. Instead of changing each other, it hurts his feelings.

Just after the honeymoon, my family was teetering with smoke.

Later, after reflection, the two began to learn to tolerate each other before they found the happiness of their marriage.

Husband and wife come from different families and have different habits, temperaments and hobbies. It is the most unrealistic and selfish idea to ask each other to change blindly.

Many marriages are "dead" in a suffocating desire for transformation.

Best-selling author Christopher Meng also talked about his own experience.

When he was young, he wanted to find a perfect woman.

After he met a good girl, he planned to make her better through transformation.

So, he asked the girl to read more books and cultivate her conversation; Let girls run to have a perfect figure; I also tried to change the girl’s personality and make her gentle and funny.

Finally, the girl not only didn’t become what he wanted, but let the relationship end in a quarrel.

Miyazaki Hayao said: "Love is not to build a perfect person, but to learn to appreciate that imperfect person with beautiful eyes."

As a saying goes: we can’t change the weather, but we can change our mood, we can’t change others, but we can change ourselves.

In marriage, instead of always thinking about changing each other, it is better to change your mentality and learn to understand and be considerate.

Don’t care too much about things outside the principle, and don’t be too obsessed.

When facing your partner, say less "what should you do" and more "what would I do".

Only in this way can marriage present a beautiful side.

After all, if you love someone, you should love what they are, not what you want.

Restrain the tone of reproach

Heard a word:

"Blame is the killer of intimacy."

I think so.

Many times, it is not the unbearable big problems such as infidelity and domestic violence that kill marriage, but the accusations that are easy to ignore.

A listener listened to a backstage message at night and said: After six years of marriage, he was suddenly completely disappointed with his marriage.

It turns out that her husband is busy at work and often works overtime or travels.

She takes care of the baby alone, buys food and cooks, picks up and drops off at school, and helps with homework.

Every time, her husband comes home and always blames him:

Did you do the cleaning? Why is there hair on the sink?

What’s the matter? How long have you left your clothes?

How to coach, the child’s ranking has dropped again!

There is really no common sense. I don’t even know that ribs should be thawed the night before. ……

There is no end to such blame.

The listener said that if it weren’t for the children, she would have divorced.

It’s really embarrassing. The trivia of life, because of criticism and picky, has become a straw to crush marriage.

As the old saying goes: "Kind words with others are warmer than cloth; Hurting people with words is deeper than spears. "

If husband and wife blame and complain blindly, marriage will inevitably fall apart over the years.

On the contrary, if you are considerate and relieved when you are in trouble and face it calmly, there is no hurdle to get through.

A self-media author shared a story.

When my friend Xinxin was shopping, she met a wealth management company doing publicity. She listened to the propaganda of the staff and took out 100,000 yuan from the savings of buying a house. She was full of expectations to get 20% of the proceeds in the next year.

After half a month, Yan Yan went out to do business. When she passed by, she was dismayed to find that the company had gone empty.

Xinxin realized that she had made a big disaster and called her husband in tears.

The husband didn’t say a word of blame, but just comforted her: "Never mind, we can earn again without money."

I have to say that Xinxin’s husband is a wise man. After all, it has happened, and no amount of blame will help.

A "never mind" not only gives his wife great comfort, but also enhances the feelings of husband and wife.

The most touching love words between husband and wife are not "I love you", but not blaming when something happens.

Not blaming things is an indispensable adhesive for a happy marriage, which can bring two hearts closer together.

"Paper Marriage" said:

"Deciding to marry a person only takes a moment of courage; Guarding a marriage requires a lifetime of hard work. "

There is no natural perfect marriage, only happiness managed by heart.

People who really love will restrain themselves.

Restrain excessive expectations and find the bright spot of the other party;

Restrain the desire to reform and accept each other’s imperfections;

Restrain the tone of reproach, and speak well on big and small issues.

In this way, marriage can stand the test of years and win the happiness of flowing water.

At the end of the article, I light up [watching]. I hope all my friends can master the secret of a happy marriage and live a beautiful and fruitful life for the rest of their lives.

Pet powder welfare is coming.

Readers who rank first in any article selected for comments and likes every day (the number of likes should exceed 30) can get a folding umbrella (as shown above).

Award rules:

1. The winner must also pay attention to "Hubei e-family" WeChat WeChat official account; The number of likes exceeded 30 within 72 hours of leaving a message; The number of comments is ranked first.

2. The collection of praise statistics is up to 72 hours, when Xiaobian will reply to your specific award-winning method.

3. Each person is limited to receive it once a month, and the number is limited. Come and participate ~

THE END

Source of this article: Night Listening (ID:yetingfm), an emotional life tuba subscribed by over 33 million people. Hubei E Family is authorized to publish this article, please contact Night Listening for reprinting.

This article belongs to government public welfare propaganda. If you have any objection to the words or pictures, please contact to delete them!

Original title: "A marriage can go to the end, just look at this."

Zifeng Zhang Hu Xianxu sang "Travel through the Moon", a moonlight love song.


1905 movie network news On April 18th, the film released a pre-sale poster, and at the same time exposed the MV and poster of the moonlight love song "Golden Wind and Jade Dew" sung by you and. In the MV, the delicate voice of the two people, coupled with the rhythm with a sense of the times, reveals freedom in laziness and romance in pure love. When the music rings, it not only stirs the strings in the lover’s heart, but also stirs the audience’s expectations.


Pure love cp deeply sings, and the atmosphere details are full.


The film focuses on the love story with chronological texture. As soon as the prelude of the moonlight love song "Golden Wind and Jade Dew" rings, the easy-going and friendly style and melodious tunes all show a strong retro texture, including the details of the age from the scene to the costume props, and the MV frame is also cleverly used in the size of the 1990s, with a full sense of design, which immediately pulls people into that era of slow transportation and difficult communication.


In the MV, Zifeng Zhang and Hu Xianxu sang the love story in the 1990s with megaphones. In the film, the two play a loving young couple in a different place. They call twice a week and meet once a month. Before each call, Lin Xiushan has to put on lipstick, and even if Rui Wang can’t see it, she has to dress up. This is her sense of ritual for love; Before meeting, Rui Wang will also carefully wipe those cheap and ill-fitting big leather shoes and buy a bunch of the most beautiful roses for his lover. They are the epitome of countless parents’ love in the 1990s. Although life is difficult, they still hope to give the best to their loved ones.


Tacit understanding, the first time to sing together, warm interpretation, sincere romance


The MV "Golden Wind and Jade Dew" is a surprise gift for the audience after the second cooperation between Zifeng Zhang and Hu Xianxu. Before that, they filmed many film and television works, but it was the first time to give a voice to the film. Their surprise chorus had the tacit understanding of their old partners, and the tender and romantic melody of the times set off the retro and pure love atmosphere of the film just right. With warm and delicate voices, they sang the thoughts of Lin Xiushan and Rui Wang. Their love was not vigorous, but affectionate.


In the poster, Zifeng Zhang and Hu Xianxu once again restored some classic pictures of Lin Xiushan and Rui Wang in the movie, including affectionate gaze, sweet hugs, and thoughts and sadness between lovers. At this moment, the love story between Lin Xiushan and Rui Wang seems to be happy in a parallel world, which makes the sincerity and romance of the 1990s reappear at this moment.


The film "Travel through the Moon" was written and directed by Jialu Zhang, with Zhang Yu as the chief producer and Zifeng Zhang and Hu Xianxu as the leading actors. The pre-sale is now open and will be released nationwide on May 1st.


Come again! Russian Defense Ministry: US and Syrian opposition or "director" chemical weapons attack

       CCTV News:Syria’ s chemical weapons doubts have resurfaced. Russian Defense Ministry spokesman Konashenkov said on the 11th that the Syrian Free Army, an anti-government armed group in Syria, and US special forces are preparing to "direct" chemical weapons attacks in eastern Syria, creating an excuse for western countries to use force against the Syrian government again.

American special forces (data map)

American special forces (data map)

       Konashenkov said in the press release that the information obtained by the Russian military through three different channels showed that the "Free Syrian Army", with the assistance of the US special forces, had delivered a number of chlorine bottles to the town of Jefra in dayr az zawr in eastern Syria. Their plan was to prepare to release toxic chemicals to create trouble, and then shoot a short video, falsely claiming that "the Syrian government launched a chemical attack on civilians", and after being widely reported by the western media, it would launch a new round of air strikes against the Syrian government’s targets for the US-led anti-terrorist Coalition. Konashenkov warned that the Russian military would not allow such incidents to disrupt the Syrian situation. The "framed" routine mentioned by the Russian side has been tried and tested by the West.

       Since the turmoil in Syria, the United States has twice launched attacks on Syrian government targets on the grounds of the so-called "use of chemical weapons by the Syrian government". However, this so-called reason has been questioned by many parties. The truth is unknown, and the bomb will go first, which will only complicate the situation.

Image source network

Image source network

       In the early morning of April 7, 2017, two US warships in the eastern Mediterranean launched 59 Tomahawk cruise missiles at the Shah Jirat military airport in Homs province in central Syria. According to President Trump, the reason for this attack is the "irrefutable" fact that the Syrian government used chemical weapons.

one

Tomahawk cruise missile (data map)

       The chemical weapons incident alleged by the US government occurred in Idlib province, Syria on the 4th of that month. The United States and other western countries and the Syrian opposition accused the Syrian Air Force of carrying out chemical weapons attacks, but the Syrian government and Russia denied this accusation, saying that the Syrian government forces hit the arsenal of extremist organizations with chemical weapons, which led to the leakage of toxic substances. The truth of this chemical weapons incident is still inconclusive.

       In the early morning of April 14th this year, Syria was attacked by more than 100 missiles from the United States, Britain and France, and the United States declared the operation "perfectly executed". This is the second time that the United States has opened fire on Syria. The reason is exactly the same as last time, in order to "revenge" the so-called "chemical weapons attack" carried out by the Syrian government on the opposition-controlled area.

       This chemical weapons incident refers to a suspected chemical weapons attack in the town of Duma, near Damascus, the capital of Syria, on April 7. The source of this news is the local anti-government armed forces and the "White Helmets" organization with suspicious background. The Syrian government firmly denied the accusation of using chemical weapons, saying that the news was "false news fabricated by the media supported by anti-government forces". On April 21 and 25, the OPCW investigation team entered the Duma twice to investigate the incident. At present, the investigation conclusion has not been announced.

Strengthen the collection and management of consumption tax in luxury enterprises

Dong Mingzhu, deputy to the National People’s Congress and vice chairman and president of Gree Electric, who is attending the Fourth Session of the 11th National People’s Congress, recently formally submitted two proposals to the conference, calling for improving the recycling mechanism of used electrical appliances and strengthening the consumption tax collection and management of luxury goods enterprises.

  

Improve the recycling mechanism of waste electrical appliances

  

According to relevant statistics, at present, the number of TV sets, refrigerators, washing machines and air conditioners in China has reached 350 million, 130 million, 170 million and 120 million respectively. These household appliances began to enter the family in the middle and late 1980s, usually with a service life of 10 to 15 years. Since 2003, at least 5 million TV sets, 4 million refrigerators and 5 million washing machines have to be scrapped in China, and now it is growing geometrically. In addition, at present, there are nearly 20 million computers and 190 million mobile phones in China, and these two electronic products are updated much faster than household appliances. About 5 million computers and tens of millions of mobile phones have entered the elimination period every year. These waste household appliances contain a large number of scarce metal resources in China, which are essentially "urban mines" resources. If China can also attach importance to the development of these "urban mines", it will also be of great significance to the supply and guarantee of national resources.

  

At present, the main body of e-waste recycling in China is mostly self-employed, which mainly flows to the secondary market and carries out primary dismantling. The means are nothing more than "burning with fire" or "washing with water" (corroded by strong acids such as aqua regia), which not only fails to make full use of these precious resources, but also easily leads to secondary pollution, and pollution problems have already appeared in many places. This situation is unable to undertake the mission of developing "urban mines". If advanced disassembly and treatment technology is adopted, compared with the exploitation and smelting of natural mineral resources, the development of "urban mines" can greatly reduce energy consumption and "three wastes" emission, etc. Recycling and treating waste household appliances and electronic products has many advantages and characteristics: for example, it eliminates the harm to the environment while recycling a large number of useful metals and rare precious metals; Reduce the import of scrap metal from abroad and delay the development of natural mine resources; Save energy consumption, reduce environmental pressure, etc. It is difficult to deal with the electronic waste in cities, and it relies heavily on the new recycling technology, and the relevant regulations of the state are issued late, which leads to the high start-up capital investment in the development of "urban mines", which is one of the main reasons why "urban mines" have not been paid attention to for a long time and it is difficult to wake up after a long sleep.

  

In a sense, attaching importance to the development of "urban mines" is no less than the development of natural mine resources. Because the development of "urban mines" is more environmentally friendly, more ecological and more economical. Dong Mingzhu believes that on April 1st, 2010, the Technical Specification for Pollution Control of Waste Electrical and Electronic Products was issued and formally implemented, and on January 1st, 2011, the Regulations on the Management of Waste Electrical and Electronic Products Recycling (hereinafter referred to as the Regulations) and other supporting policies and measures were formally implemented. Although the promulgation and implementation of these regulations have greatly promoted the recycling of waste household appliances in China into the journey of environmental protection, they are still insufficient.

  

To this end, Dong Mingzhu suggested: First, the construction of laws, regulations and systems needs to be further improved. In recent years, although the waste electrical and electronic processing industry has developed rapidly, due to the late start of the industry, the requirements of relevant authorities on specific processing methods and standards have not been clear, resulting in a variety of processing technologies and equipment. Although the "Regulations" regulate the responsibilities of interested parties, it is a little too general and not very operational. The responsibilities of producers, wasters and recyclers of electronic and electrical products are not clearly defined in the Regulations. There is no mention of specific measures to cultivate national environmental awareness; The encouragement policy for production enterprises to participate in the treatment is not clear; The supervision and management measures are not refined, and the punishment is far from enough. If the above problems are not solved, it will make it difficult to standardize the recycling operation, and the situation of "regular army" and "guerrilla" is still impossible to change substantially.

  

Second, the establishment and improvement of the recycling system. How to subvert the current scattered and disorderly guerrilla traditional resource recovery model, and establish and improve a modern recovery system is the key link in the exploitation of urban mine resources. The recycling channel is not smooth, and it is difficult to concentrate a large number of discarded household appliances and electronic products, which leads to the formal dismantling enterprises "cooking without rice", while "guerrillas" and "small workshops" are booming. It is suggested that the government introduce mandatory policies for the recycling system, strengthen the responsibilities of the government, consumers, recyclers/producers and recycling fund management committees, vigorously implement resource recycling and waste reduction, and encourage the participation of the whole people through feedback, so as to establish and improve the recycling system.

  

Third, strengthen supervision and management. Up to now, most policies on "urban mines" are multi-door and multi-head management, which increases the difficulty of policy coordination. The recycling and harmless disposal of waste household appliances and electronic products involves many links such as product production, circulation, consumption, recovery, disassembly, recycling and final disposal, and involves more than 10 government administrative departments, and the policies of these administrative departments must be coordinated to promote the healthy development of waste recycling industry. Therefore, in order to effectively improve the current situation that supervision is not in place, it is suggested that the government set up a special management department to be fully responsible for managing the whole process of recycling waste household appliances and electronic products, so as to prevent the disorderly situation of "Jiulong Water Control".

  

Strengthen the collection and management of consumption tax in luxury enterprises

  

According to statistics, at present, China has become an important market for luxury consumption in the world, including not only luxury goods such as luxury cars, but also daily consumer goods such as business jets and yachts for some rich people in China. Of course, this also proves from one side that China’s economy is growing stronger and stronger. However, we should pay attention to the tax problem of luxury consumption, which is not only about the seriousness of tax law implementation, but also about the fairness and justice of income distribution.

  

In 2003, the total personal income tax revenue in China was 141.8 billion yuan, accounting for 6.5% of the total national tax revenue from 1.4% in 1994. However, until 2010, the personal income tax accounted for 6.6% of the national tax revenue, which shows that the proportion of individual income tax has not increased with the increase of the income of high-income groups. The key reason is that the rich don’t really pay taxes according to their income. "High-income earners pay more taxes" doesn’t mean "rich people pay more taxes". The high-income earners mentioned here are mainly wage earners.

  

At present, many bosses of private enterprises only give themselves a symbolic salary, and their luxury consumption, such as airplanes, yachts, luxury cars, high-end clubs, etc., are all purchased and paid in the name of enterprises, all of which are made into "expense costs" from accounting. Operating through enterprises not only evades personal income tax, but also deducts corporate income tax. Article 8 of the Enterprise Income Tax Law stipulates that "reasonable expenses actually incurred by an enterprise related to income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income", and Article 11 stipulates that "depreciation deduction is not allowed for the following fixed assets: fixed assets unrelated to business activities". Therefore, according to the provisions of the tax law, personal and family expenses, consumption of business owners and depreciation of fixed assets purchased for personal consumption are not allowed before tax.

  

In this regard, Dong Mingzhu said that the state can stop the "reasonable tax avoidance" of some business owners through the collection of consumption tax of luxury enterprises. She suggested that with reference to the management standards of state-owned enterprises, unified management standards and norms should be introduced for all enterprises, and a step-by-step tax rate should be imposed on some enterprises’ consumption exceeding the standard.

On 25th, Jinan added 2+34 cases, and 29-36 cases were found by community screening nucleic acid.

  According to the report of Jinan Health and Health Commission, from 0: 00 to 24: 00 on April 25, 2022, Jinan reported 2 newly confirmed local cases and 34 newly asymptomatic local infected people.

  From 0: 00 to 24: 00 on April 25, 2022, 2 cases of confirmed cases in Jinan were discharged, and 5 cases of asymptomatic infection in Jinan were released from medical observation.

  Case 1-17:All of them tested positive for nucleic acid during centralized isolation. On April 25th, after consultation by the expert group, one case was confirmed in COVID-19 and 16 cases were asymptomatic infected in Covid-19.

  Case 18-28:The nucleic acid test of key personnel in the control area was positive. On April 25th, after consultation by the expert group, he was diagnosed as asymptomatic infected person in Covid-19.

  Cases 29-36:Community health screening nucleic acid test was positive. On April 25th, after consultation by the expert group, one case was confirmed in COVID-19 and seven cases were asymptomatic infected in Covid-19. The preliminary epidemiological investigation track was subsequently released.

  By 24: 00 on April 25, 2022, there were 18 locally confirmed cases and 278 locally asymptomatic infected people in Jinan. 3 cases of asymptomatic infection were imported from abroad.

In the final trial of the first case of Hubei Expressway, 3 parties cheated 11 million yuan (Figure)






 How do road builders who sleep in the wind know the shady scenes behind the construction of the expressway? (data picture)


    The third party falsified and defrauded more than 11 million yuan "the first case of Hubei Expressway".


    Contract fraud was convicted for the first time in similar cases.


    ● Hongda Company bribed the supervisors, falsely reported the quantities of works and materials and cut corners when undertaking seven sections of Hanyi Expressway from Xiantao to Jingzhou, and falsely claimed more than 11 million yuan of national construction funds.


    ● The audit department found the problem and handed the case over to the provincial public security department. Jingzhou police took over the investigation on April 30, 2006, and this case was called "the first case of Hubei Expressway".


    ● After the case was settled, the reconstruction project of Hanyi Expressway was extremely shocked. More than 10 renovation units have made self-examination and self-correction, and voluntarily admitted to Chutian Expressway that the amount of materials was falsely reported, thus reducing the loss to the country by more than 80 million yuan.


    ● The first trial held that "insufficient evidence" was characterized by "commercial bribery", while the final trial finally found that HTC and its responsible person were guilty of "contract fraud". There is no precedent for characterizing similar cases by contract fraud in China.


    Legal Network reporter Hu Xinqiao


    During the period when Hubei Hongda Road and Bridge Co., Ltd. undertook the reconstruction project of some sections of Hanyi (Wuhan-Yichang) Expressway, it bribed the supervisors and owners at a high price, and used such means as inflating the engineering quantity, falsely reporting the quantity of engineering materials and cutting corners to defraud the state construction funds by three parties of more than 11 million yuan.


    It is difficult to investigate the criminal responsibility of contract fraud in similar cases in expressway construction. In October 2007, the case was finally decided, and the criminal responsibility of Hongda Road and Bridge Company and its responsible person was finally investigated for contract fraud. The relevant person in charge of the Hubei Provincial Public Security Department said that the case was the first in the country and provided a reference for investigating similar cases. It was called "the first case of Hubei Expressway".


    The Economic Investigation Corps of Hubei Provincial Public Security Bureau recently disclosed the "4? Some information about the 30 "mega-contract fraud case.


    Audit evidence is hard to find in August. Please ask the rescue police to take over.


    In August 2005, the reconstruction project of the 280-kilometer-long Hanyi Expressway came to an end. The Audit Office of Hubei Province sent personnel to Hubei Hongda Road and Bridge Co., Ltd. to audit seven sections of Hanyi Expressway from 51 to 174 kilometers, and found that the accounts were fraudulent and the state funds were suspected of being embezzled in large quantities.


    However, Yao Dexiang, the legal representative and general manager of Hongda Company, did not recognize the account: "Say that I made false accounts to make money, and you take the evidence!"


    What’s even more troubling is that the supervisors of many projects are protecting HTC in every way. The audit lasted for 8 months and no conclusive evidence was found. The audit office decided to invite the police to intervene.


    On April 4, 2006, Hubei Provincial Public Security Department took over the case and designated it as "the first case of Hubei Expressway", and Deputy Director Shang Wu personally supervised it. On April 30, the Economic Investigation Corps of the Provincial Department appointed the Economic Investigation Detachment of Jingzhou Public Security Bureau to handle the case in different places, codenamed "4? 30 "major case.


    Only three months after graduation, the small supervisor took bribes


    After filing the case, the police transferred the accounts from HTC’s computer and found that the payment records on the books could not be found at all, and there were a lot of fake invoices. The police concluded that the real account had been destroyed.


    The police immediately investigated the "Supervision Log" provided by the project supervisor and sent four of them to the appraisal center of Southwest University of Political Science and Law. After identification, 90% of the contents in the log have been changed.


    The police investigating the case decided to start with the supervisor and open a breakthrough.


    On May 17, 2006, the task force made a secret arrest plan: more than 10 case handlers disguised as auditors and gathered Yao Dexiang and supervisors Qiu Longshui and Chen Liangjun together in the name of auditing accounts.


    The arrest was successfully completed, and a total of 6 people were arrested that day.


    The trial opened a breakthrough from the youngest Chen Liangjun. The 23-year-old college student, who had just left school for three months, quickly admitted that he had "accepted hundreds of thousands of yuan in bribes from the engineering side". "As soon as we arrived at the construction site, Yao Dexiang made great efforts to improve our life, arrange accommodation, invite us to entertain … and finally send us money directly."


    The following investigation further confirmed that after these supervisors were dragged into the water, their greed continued to expand, and even developed to openly accept the false accounts reported by the construction party, split them in half and embezzle state funds.


    American detectors are difficult to obtain evidence, and the arrogance of moths is even more arrogant.


    After investigating the supervisors and other peripheral parties, the task force basically got the bottom of Yao Dexiang’s criminal means: Hongda Company, headed by Yao, falsely reported the amount of materials for the expressway repair project, and after being signed and approved by the supervision engineers, it took the project funds without authorization.


    A reconstruction, using only 10 segments, the report became 200; According to the report, the consumption of steel bars is 9, but in actual construction, besides reducing the diameter of steel bars, one (only 8) will be extracted. With such despicable means, HTC received more than 10 million yuan of state funds.


    But the crux of the problem is: the original materials have been destroyed, and the construction materials have all been buried under the pavement asphalt. How can we get the evidence of their false report?


    Earlier auditors, together with the highway department, tried to find underground secrets with detection instruments imported from the United States. But the instrument can only show the existence of steel underground, and can’t calculate the shape and quantity of steel.


    The fact that there was no trace of the crime greatly encouraged Yao Dexiang to resist the police interrogation and refused to admit that he had falsely reported the engineering materials.

Disappeared May 1st file: the first day’s pre-sale box office is only 50,000, and the light film industry will bet on youth films.

  epidemicBefore and after, the scenery of the cinema was bleak, on April 24.sunOn this day, a wonderful and strong contrast was formed.

  Cat’s Eye Professional Edition showed that the cumulative box office of the movie was 12,724,200 yuan, of which "Fantastic Animals: Dumbledore" led with 2,519,600 yuan, with an attendance rate of 1.5%.

  On the same day three years ago (2019), it coincided with the release of Avengers: Endgame, and the cumulative box office on that day was about 545 million yuan, of which "Reunion 4" won about 538 million yuan, with an attendance rate of 34.7%, which can be described as a double crush of attendance and box office.

  When communicating with film industry practitioners, Time Finance found that "miserable" is a word often mentioned. After 180 days of cinema suspension in 2020, the Qingming file in 2022 hit the lowest box office record in 10 years, and the May 1st file (April 30th to May 4th) also faced the situation that there was no film to watch.

  According to Topp’s research data, affected by the epidemic, the operating rate of cinemas in China has been hovering around 50% since March 21 this year, and many cinemas in "ticket warehouses" have closed down, and many cinemas are facing a crisis of closure.

  The delay in the release of the film also had an impact on the distributor. In this May Day movie, the producers involved Wanda Pictures, Alibaba Pictures, Iqiyi Pictures, Youku, etc., which made the long video platform "short of money" worse.

  The pre-sale box office on the first day was only 50,000 yuan.

  At the beginning of the month, eight domestic films, such as Qingming film, Life Events and You are My Spring, were all withdrawn. From April 3 to April 5, the national box office revenue was 122 million yuan, compared with 820 million yuan in the same period last year, down 85% year-on-year, setting the lowest box office value in the same period for nearly 10 years except 2020 (the cinema was closed during the Qingming holiday in 2020).

  After the Qingming small holiday when the film was withdrawn and the box office was depressed, the May 1st file, which did not improve, became the sword of Damocles hanging over the movie head.

  On April 18th, the sword fell, and "GG Bond Movie Ocean Diary" became the first film to withdraw from the May 1st file. Then "Hello, Brother", "Prosecutorial Storm", "Keep You Safe", "Hello, Beijing" and "Meet You" were successively withdrawn.

  "The May 1 ST file is very miserable. Like the Qingming file, all the good films have been withdrawn." A manager of a chain cinema told Time Finance: "At present, the situation this year is worse than last year."

  As of April 25th, there were only four new films left in the May 1st movie, including I really hate long-distance relationships, League of Bad Guys, The Little Mermaid’s Fantasy Adventure, Punch, Mom, including two animated films and two live-action movies. "The Adventure of Stupid Birds" and "As long as you live better than me" were re-screened, and there was no news that the films that had previously withdrawn from the Qingming archives were scheduled for May Day.

  In addition, after the documentary "Captain Everest" announced the opening of the May 1st file, a film investment boss praised the film and the cinema in the circle of friends, which also reflected the dilemma of the current cinema. Any new film, even if it is just a screening, is always a long drought.

  Cat’s Eye Professional Edition shows that as of 16: 00 on April 25th, the pre-sale box office on the first day of May 1st has just exceeded 50,000 yuan, among which "I really hate long-distance relationships" contributed more than half of the box office.

  Compared with the same period last year and this year’s Spring Festival, the single-digit pre-sale results of the May 1 ST file are far from each other. According to the data of Cat’s Eye Professional Edition, the box office of the Spring Festival in 2022 was 6.036 billion yuan, ranking second in the box office of China Film History. In 2021, Qingming File and May Day File both broke the highest box office record in this period.

  Wanda and Iqiyi retreated, and Light and Poly "gambled"

  The May Day holiday is one of the golden schedules every year. However, when half of the cinemas in China are suspended and the pre-sale is not ideal, many films choose to withdraw their files.

  Among the withdrawn films, the film Hello, Brother is undoubtedly one of the potential dark horses. The film is composed of Mahua FunAge’s common lineups-Mary, Changyuan and Wei Xiang, and the producers include Wanda Film, Mokexing Film and Maoyan Entertainment.

  Previously, The Killer Not Too Cold starring Mary and Wei Xiang became a dark horse in the Spring Festival in 2022. Hello, Brother, which was co-produced by the original team, benefited from the accumulated reputation of the previous work, and it is expected to achieve results in the May 1st file, but it may cause losses to producers including Wanda after the file is withdrawn.

  "Prosecutorial Fengyun" starring Johnny, Bai Baihe, etc., producers include the Supreme People’s Procuratorate film and television, (), pattern image, etc. The producers of "Meet You" are iQiyi Film and Xiamen Hengye Film; The producers of "Keep You Safe" include Cat’s Eye Culture and Alibaba Pictures. The producers of GG Bond Movie Ocean Diary include Youku and Guangdong Yongsheng Animation.

  The cancellation of Meet You and GG Bond Movie Ocean Diary is undoubtedly a missed opportunity for Iqiyi and Youku, which are currently trying to save money.

  The film distribution of a well-known film company in the industry told Time Finance: "The epidemic has a great impact on the film industry." She said that many companies have cut their salaries or stopped paying. "Whether the film industry can rebound ultimately depends on whether there is good content. Now it seems that there is a lack of quality content."

  Among the films that stick to the May 1st file, "I really hate long-distance relationships" is the best pre-sale result at present. The film, produced by Light Film, emphasizes the advance and retreat together with the cinema, but there are also many commercial considerations.

  Its same type of low-cost youth romantic film "Ten Years of One Product as Warm as Words" released on February 14th this year, although the Douban score was only 2.8, its box office was close to 200 million yuan. In the case that other films in the May 1 ST file were withdrawn, "I really hate long-distance relationships", as the only live-action movie, may be given a cake by virtue of its "rarity".

  In addition, the film was originally scheduled for May 20 this year, which not only hit the same type of film "Unrequited Love with Orange in Huainan", but also the male lead of both films was Xin Yunlai. Instead of delaying it for 20 days, we will compete with similar films under the condition of uncertain whether the cinema will resume, and bet on a May 1st file or a better choice. "Punch, Mom", starring Tan Zhuo and Tian Yu, and produced by Poly Pictures, seems to have this consideration.

  Light vs chasing light, summer file "fairy" fight

  Compared with the bleak May 1 ST file, the summer file is expected to become a lifeline for the cinema.

  Recently, () mentioned in the financial report that its film "Deep Sea" has been submitted for trial. Both the film and "Return of the Great Sage of Journey to the West" were directed by Tian Xiaopeng, who won a box office of 956 million yuan in 2015, with a douban score of 8.3, which was a double harvest in word-of-mouth box office. The Deep Sea, which is also blessed by the team, has also received much attention. According to the progress, it may be expected to land in the summer file.

  In recent years, Horgos Striped House Film, a subsidiary of Light Media, has launched many popular and blockbuster animation films. Ne Zha won 5.035 billion yuan at the box office, and Legend of Deification, which landed in the National Day in 2020, also accumulated 1.603 billion yuan at the box office.

  In the field of mythology, the competing light-chasing animation launched "New God List Yang Jian" and announced that it will be finalized in July this year. In recent years, the company has successively released three films, White Snake: The Origin and New Gods: Nezha Reborn White Snake 2: The Green Snake Robbed, which won 449 million yuan, 456 million yuan and 580 million yuan at the box office respectively.

  Movies such as Life Events, Detective Wars, You Are My Spring, and Prosecutorial Fengyun, which were withdrawn from Qingming and May Day, may also flow to the summer file and the eleventh file. Among the imported films, Doctor Strange 2: How Far Is the Crazy Universe and Raytheon 4: Love and Thunder were released in Jurassic World 3 in the summer, and they are expected to be introduced to the mainland.

  The manager of the above-mentioned chain cinemas also put his hopes on the summer file. He told Time Finance: "From the current situation, there is nothing the cinema can do. I can only hope that the summer file in July-August this year will resume and get a higher box office than the same period last year."

Huainan Passat price reduction information, the latest offer is 159,900! limited in number

[car home Huainan Preferential Promotion Channel] Recently, a substantial price reduction has been ushered in in Huainan area, with the highest preferential amount reaching 17,000 yuan and the lowest starting price of only 159,900 yuan. At present, preferential activities are underway, and friends who are interested in buying a car may wish to click "Check the car price" in the quotation form to strive for higher discounts.

淮南帕萨特降价信息,最新报价15.99万!数量有限

Passat’s design shows the perfect combination of modernity and stability. Its front face adopts a family-style design style, and the air intake grille is wide and layered, which sets off with the sharp headlights and creates a strong visual impact. The body lines are smooth and the overall style is simple and generous, which not only highlights Passat’s business atmosphere, but also meets the aesthetic needs of modern consumers.

淮南帕萨特降价信息,最新报价15.99万!数量有限

Passat has a length of 4948mm, a width of 1836mm and a height of 1469mm, and its wheelbase of 2871mm provides strong support for spacious interior space. The side lines of the car body are smooth, extending from the headlights to the rear of the car, showing the combination of dynamics and elegance. The front and rear wheel tracks are 1584mm and 1570mm respectively, which ensures the stability and handling of the vehicle. With 18-inch rims and 235/45 R18 tires, it not only improves the grip of the vehicle, but also increases the overall sense of movement.

淮南帕萨特降价信息,最新报价15.99万!数量有限

Passat’s interior style is elegant and atmospheric, with high-quality leather-like seats. The main and co-pilot seats support multi-directional adjustment, and are equipped with heating and ventilation functions to bring comfort to drivers and passengers. The steering wheel is wrapped in leather, which supports manual adjustment up and down and back and forth, providing a comfortable grip. The center console is equipped with an 8-inch touch screen, which supports multimedia playback and mobile phone interconnection, making it easy for drivers to operate. The car is also equipped with USB and Type-C interfaces to meet the daily charging needs. The rear seats support proportional tilting, which increases the flexibility of storage space.

淮南帕萨特降价信息,最新报价15.99万!数量有限

Passat is equipped with a 2.0T 186 horsepower L4 engine, with a maximum power of 137 kW and a maximum torque of 320 Nm. It is matched with a 7-speed wet dual-clutch gearbox, which brings strong power output and excellent driving experience to drivers.

Car home car owners’ evaluation of Passat is very pertinent. He specifically mentioned Passat’s exterior design and spatial performance, from the headlights and chrome-plated bright strips on the front face to the waistline running through the car body, and then to the penetrating light group at the rear, which made him feel very satisfied. Moreover, Passat’s space performance is also excellent, which can provide enough spacious space for taking family out or loading things.

New Toyota RAV4 on sale 169,800

Recently, the 2024 FAW Toyota officially listed, the official price guide is 169,800 – 297,800 yuan. RAV4 Rongfang entry price has been adjusted by 7000 yuan, increasing the competitiveness of the car.

The RAV4 is also equipped with Toyota Advanced Intelligent Driving System, a system with L2 level driving auxiliary features. The system includes pre-collision safety warning, automatic high beam control, dynamic radar cruise control and new lane tracking assistance. The features are designed to assist the vehicle, especially in long-distance driving or complex road conditions, to improve driving safety and convenience.

The interior design retains the layout style of traditional consumer cars and attaches importance to mechanical functions. The center console is equipped with a 10.25-inch display screen with a resolution of 1920 * 720. It supports wireless mobile phone interconnection function, allowing users to wirelessly connect to their smartphones for screen projection. The system can be upgraded by OTA, and the APP of the vehicle can be updated independently. The navigation system provides accurate map data and real-time road condition information updates to help car owners choose the appropriate driving route. In addition, the system can also support voice continuous dialogue function, using Mandarin and dialects to ensure the accuracy and convenience of voice control.

The RAV4 Rongfang has a wider selection of powertrains, including a 2.0-liter engine and two 2.5-liter oil-electric hybrid systems (single-motor version and dual-motor version). The 2.0-liter fuel version is equipped with a CVT continuously variable transmission system, with a maximum power of 171Ps and a combined fuel consumption of about 6.27 liters/100km (WLTC operating conditions). The 2.5-liter hybrid version has a maximum power of 178Ps and is equipped with an E-CVT stepless current. The maximum torque of a single motor is 202 Nm. The maximum torque of the combined fuel consumption dual-motor version is 323 Nm. The comprehensive fuel consumption is about 5.23 liters/100km.